CORTLAND LODGE OF ELKS BPOE 748 Charity Report

Public IRS 990 nonprofit record

CORTLAND LODGE OF ELKS BPOE 748

EIN 15-0298495 · Mutual & Membership Benefit (Y)

What they do

CHARITABLE & FRATERNAL

Before you give

Should I give to this charity?

Easy charity check

The spending raises an important question

Of every $100 spent, about $14.90 was reported for mission work and $29.60 for fundraising. Understand this before you give.

Plain answer: A tax form cannot prove that a charity is doing good. It can show how the charity says it spent its money—and point out questions you should ask.

Basic facts we verified

IRS warning checkNo IRS revocation warning appears in this data.

Money report from 2024The charity has a recent tax report to read.

They explain their jobThe explanation is very short. Ask what work they really do.

They name their leaders11 people are listed in the latest report.

You can reach themThey list contact information, so you can ask questions.

Money made simple

16.58%of revenue went to mission work14.9% of expenses · Program services

32.87%of revenue went to fundraising29.6% of expenses

$110.98spent for every $100 of revenueSpending was higher than revenue this year.

61.53%of revenue went to management and office costs55.4% of expenses

$1.73in assets for every $1 spent this yearSome assets cannot be spent right away.

44.7%of its money came from giftsOther money may come from services or investments.

Ask these three easy questions

Who did you help? Ask for a recent story or report that shows real results.
What will my money do? Ask exactly what your gift will pay for.
Is this really the charity? Give only through its official website or confirmed phone number.

Worth asking: Expenses exceeded revenue by $11,342 this year. Ask whether that was planned or caused by a one-time event.

Pay context: The highest compensation shown in this filing is $3,323 for JASON MARCHENKOFF (TREASURER). Compare pay with organizations of similar size and complexity.

Bottom line: Do not decide from a name, mission statement, or tax status alone. Look at where the money went, then ask what changed, who was helped, and what your gift will do. YouCanGiveBack does not endorse or grade organizations.

Money

Financial picture

Tax year 2024

A plain-language look at the latest Form 990 figures available. These numbers help you ask better questions; they do not, by themselves, rate whether a charity is good or bad.

$100revenue

How each $100 of revenue was used

The large number compares each expense with revenue. The smaller number shows its share of total expenses.

Total reported revenue$103,298

Mission workProgram services$17,12716.58% of revenue14.9% of expenses

ManagementOffice and general costs$63,56461.53% of revenue55.4% of expenses

FundraisingAsking for donations$33,94932.87% of revenue29.6% of expenses

Total expenses$114,640110.98% of revenue

Expenses were greater than revenue, so the colored ring fills the available $100 and the total above 100% is shown below.

Pause before giving. This filing reports that 29.6% of spending went to fundraising and 14.9% went to mission work. Ask the charity to explain these numbers and show recent results.

Has the pattern changed?

Colored bars = expense mix: how each year’s expenses were divided. Total expenses vs. revenue shows whether the charity spent less or more than it received. The current filing is first.

YearExpense mixDetails

2024CurrentExpense mix: 14.9% mission · 55.4% management · 29.6% fundraisingTotal expenses: 110.98% of revenue

2023Expense mix: 10.3% mission · 42.7% management · 47.0% fundraisingTotal expenses: 153.88% of revenue

2022Expense mix: 11.7% mission · 48.0% management · 40.2% fundraisingTotal expenses: 98.24% of revenue

2021Expense mix: 3.1% mission · 49.4% management · 47.5% fundraisingTotal expenses: 96.75% of revenue

2020Expense mix: 3.7% mission · 58.6% management · 37.7% fundraisingTotal expenses: 119.96% of revenue

Money in and money out

Revenue$103,298

Expenses$114,640

Annual shortfall $11,342 Expenses were higher than revenue for this filing year.

Reported spending amounts

Mission work means the Form 990 category called program services. These are reported accounting categories—not an independent measurement of results.

Mission work (program services)$17,127 · 14.9% of expenses

Management and office costs$63,564 · 55.4% of expenses

Fundraising$33,949 · 29.6% of expenses

See all reported dollar amounts

Revenue$103,298

Expenses$114,640

Assets$198,114

Income$253,091

Contributions$46,132

Mission work (program services)$17,127

Fundraising$33,949

Management and general$63,564

Stocks and bonds$46,145

Accounting fees$3,853

People

Leadership and board

Tax year 2024

Names, titles, time, and compensation below are reported by the organization on its Form 990.

People reported as paid

Person and titleCompensation

JASON MARCHENKOFFTREASURER · 15 hrs/week $3,323

JENNI CUSSONSECRETARY · 15 hrs/week $3,014

SHELLY YOCUMPAST SECRETARY $831

EMILY MARCHENKOFFTRUSTEE $433

MIKE TOMMEYPRESIDENT $382

Compensation alone does not tell whether pay is reasonable. Consider the charity’s size, work, location, and results.

See everyone listed on the board or leadership roster (11)

JASON MARCHENKOFFTREASURER

JENNI CUSSONSECRETARY

SHELLY YOCUMPAST SECRETARY

EMILY MARCHENKOFFTRUSTEE

MIKE TOMMEYPRESIDENT

CHARLES DUFFY2ND VICE PRESDIENT

JAMES BOYCETRUSTEE

JOE HASKELLTRUSTEE

JOHN WANISHTRUSTEE

KATHLEEN SEVERTSEN1ST VICE PRESIDENT

THERESA QUAIL3RD VICE PRESIDENT

About this charity

Recognized since: January 1951
Location: 9 GROTON AVE, CORTLAND, NY 13045-2012
County: Cortland
In care of: % DANEIL QUAIL
Primary officer: DANEIL QUAIL, TREASURER

How to reach them

Phone(607) 756-9748

Filing and classification

Latest tax year: 2024
Tax period began: April 1, 2024
Return type: 990
Tax preparer: JOHN O REAGAN CPA PC
NTEE classification: Mutual & Membership Benefit (Y)
IRS tax category: Mutual & Membership Benefit