BENEVOLENT & PROTECTIVE ORDER OF ELKS OF THE USA NO 315 (EIN 540138680) - Form 990 Financial Analysis & Trantor Score

🔒

Tuckman-Chang Vulnerability Assessment

4 risk indicators measuring financial stability and operational resilience

Sign in with your work email to view Tuckman-Chang indicators

Financial Trends

Organization Details

Formation Year

1895

Legal Domicile

Principal Officer

TERRY DOUGHERTY

Phone

7574386266

Tax Period

2024-04-01 to 2025-03-31

BENEVOLENT AND PROTECTIVE ORDER OF ELKS OF THE USA NO 315, founded in 1895, is a small nonprofit that reported $217K in total revenue in fiscal year 2018. Revenue grew 8% year-over-year, indicating healthy expansion. Expenses of $209K left a modest 3% surplus.

Mission

TO INCULCATE THE PRINCIPLES OF CHARITY, JUSTICE, BROTHERLY LOVE AND FIDELITY; TO RECOGNIZE A BELIEF

🔒

Trantor Score

Financial Health & Payment Capacity Assessment (FICO Scale: 300–850)

Sign in to view Trantor Score and financial metrics

Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $25,946

Program Service Revenue $0

Investment Income $8,569

Other Revenue $197,561

TOTAL REVENUE $232,076

Expense Breakdown

Grants Paid $0

Salaries & Benefits $100,372

Fundraising Expenses $0

Program Expenses $82,266

Other Expenses $148,498

TOTAL EXPENSES $248,870

Year-over-Year Comparison

	2024	2023	Change
Revenue	$232,076	$247,271	-0.1%
Expenses	$248,870	$241,560	+0.0%
Net Income	$-16,794	$5,711	-3.9%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

🔒

Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

Sign in to view all financial metrics

Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

132

Independent Members

N/A

Employees

Volunteers

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$3,000

Total Directors

$3,000

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
TOM PORTER	SECRETARY	20.00	Officer Director	$1,200	$0	$1,200
TERRY WRENN DOUGHERTY	TREASURER	20.00	Officer Director	$1,800	$0	$1,800
BARBARA MCDONALD	PRESIDENT	20.00	Officer Director	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	$232,076	$248,870	$598,490	$-16,794
2024	$247,271	$241,560	$614,865	$5,711
2023	$257,506	$232,638	$598,240	$24,868
2022	$218,170	$214,535	$581,466	$3,635
2021	$175,803	$197,883	$573,255	$-22,080
2020	$257,412	$249,387	$589,091	$8,025
2019	$216,680	$209,335	$583,859	$7,345

BENEVOLENT & PROTECTIVE ORDER OF ELKS OF THE USA NO 315