BENEVOLENT & PROTECTIVE ORDER OF ELKS FRESNO LODGE NO 439 (EIN 940317150) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1996

Legal Domicile

Principal Officer

JOE PALACIOS

Phone

5592228071

Tax Period

2023-04-01 to 2024-03-31

BENEVOLENT & PROTECTIVE ORDER OF ELKS FRESNO LODGE NO 439, founded in 1996, is a small nonprofit that reported $137K in total revenue in fiscal year 2023. Revenue fell 33% from the prior year — a significant decline worth monitoring. Expenses of $157K exceeded revenue, resulting in a 14% operating deficit.

Mission

To inculcate the principles of Charity, Justice, Brotherly Love and Fidelity; to recognize a belief in God; to promote the welfare and enhance the happiness of its Members; to quicken the spirit of American patriotism; to cultivate good fellowship; to perpetuate itself as a fraternal organization, and to provide for its government, the Benevolent and Protective Order of Elks of the United States of America will serve the people and communities through benevolent programs, demonstrating that Elks Care and Elks Share.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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

Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $18,451

Program Service Revenue $41,363

Investment Income $0

Other Revenue $77,576

TOTAL REVENUE $137,390

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Other Expenses $157,141

TOTAL EXPENSES $157,141

Year-over-Year Comparison

	2023	2022	Change
Revenue	$137,390	$204,749	-0.3%
Expenses	$157,141	$227,996	-0.3%
Net Income	$-19,751	$-23,247	-0.2%

Key Indicators

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

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Financial Health Indicators

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

Financial Distress Indicator

Liquidity & Cash Position

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

Governance

Voting Members

Independent Members

Employees

N/A

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
JOE PALACIOS	EXALTED RULER	6.00	Officer Director	$0	$0	$0
BENNIE COPELAND	LEADING KNIGHT	2.00	Officer Director	$0	$0	$0
JACK GEIGER	Secretary	6.00	Officer Director	$0	$0	$0
ELIZABETH KINNEY	Treasurer	6.00	Officer Director	$0	$0	$0
PAT KETCHUM	LOYAL KNIGHT	2.00	Officer Director	$0	$0	$0
PAT HAUGHT	LECTURING KNIGH	2.00	Officer Director	$0	$0	$0
LARRY KINNEY	Trustee	2.00	Director	$0	$0	$0
PATT HEROGIAN	Trustee	0.00	Director	$0	$0	$0
SUSAN SCHWEDA	Trustee	0.00	Director	$0	$0	$0
CORINA PALACIOS	Trustee	0.00	Director	$0	$0	$0
MARIA LANDIN	Trustee	0.00	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	No data	No data	No data	No data
2024	$137,390	$157,141	$936,189	$-19,751
2023	$204,749	$227,996	$990,150	$-23,247
2022	$186,593	$176,665	$1,010,955	$9,928
2021	$79,154	$156,400	$989,068	$-77,246
2020	$197,415	$177,210	$1,031,781	$20,205

BENEVOLENT & PROTECTIVE ORDER OF ELKS FRESNO LODGE NO 439