BENEVOLENT & PROTECTIVE ORDER OF ELKS #867 (EIN 540202540) - 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

1903

Legal Domicile

Principal Officer

DAVID GARDINER

Phone

5406628278

Tax Period

2024-04-01 to 2025-03-31

BENEVOLENT & PROTECTIVE ORDER OF ELKS #867, founded in 1903, is a small nonprofit that reported $416K in total revenue in fiscal year 2018. Revenue surged 24% from the prior year, signaling strong growth momentum. The organization ran a surplus of $76K, a strong 18% operating margin.

Mission

SERVE THE PEOPLE AND COMMUNITIES THROUGH BENEVOLENT PROGRAMS.

🔒

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 $172,056

Program Service Revenue $0

Investment Income $21,640

Other Revenue $520,837

TOTAL REVENUE $714,533

Expense Breakdown

Grants Paid $312,508

Salaries & Benefits $22,692

Fundraising Expenses $0

Other Expenses $502,590

TOTAL EXPENSES $906,065

Year-over-Year Comparison

	2024	2023	Change
Revenue	$714,533	$740,746	0.0%
Expenses	$906,065	$756,504	+0.2%
Net Income	$-191,532	$-15,758	+11.2%

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

Independent Members

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
DAVID J GARDINER	EXALTED RULER	5.00	Officer Director	$0	$0	$0
ROBYNANN G MARTIN	LEADING KNIGHT	5.00	Officer Director	$0	$0	$0
ROBERT RYAN	LOYAL KNIGHT	5.00	Officer Director	$0	$0	$0
RICKIE BOCKEY	LECTURING KNIGHT	5.00	Officer Director	$0	$0	$0
LES MOREFIELD	TRUSTEE	5.00	Officer	$0	$0	$0
DONALD FORD	TRUSTEE	5.00	Officer	$0	$0	$0
DENNIS BUCHER	TRUSTEE	5.00	Officer	$0	$0	$0
MARIA MERRIMAN	TRUSTEE	5.00	Officer	$0	$0	$0
JAMES VENABLE	TRUSTEE	5.00	Officer	$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	$714,533	$906,065	$2,021,999	$-191,532
2024	$740,746	$756,504	$2,208,365	$-15,758
2023	$796,914	$524,534	$2,224,943	$272,380
2022	$712,868	$399,180	$1,937,300	$313,688
2021	$239,124	$301,071	$1,593,018	$-61,947
2020	$373,510	$389,303	$1,654,241	$-15,793
2019	$416,451	$340,861	$1,689,167	$75,590

BENEVOLENT & PROTECTIVE ORDER OF ELKS #867