Form 990 for tax year 2025
Filed by BENEVOLENT & PROTECTIVE ORDER OF ELKS OF THE USA.
Totals
- Total revenue
- $1,737,160
- Total expenses
- $1,726,185
- Contributions and grants received
- $157,898
- Grants paid
- $23,770
- Program service revenue
- $57,353
- Investment income
- $38,125
- Other revenue
- $1,483,784
- Total assets, end of year
- $3,060,901
- Total liabilities, end of year
- $229,835
- Net assets or fund balances, end of year
- $2,831,066
- Program services expenses (Part IX)
- $0
- Management and general expenses
- $0
- Fundraising expenses
- $0
- Program service expenses (Part III)
- not reported
Program services were 0.0% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.
Line items
Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.
Revenue
Part VIII, the statement of revenue.
-
1b · Membership dues
$144,261
-
1f · All other contributions, gifts and grants
$13,637
-
2a · Program service revenue: Lodge Program Activites
total $57,353 · related or exempt $57,353
-
3 · Investment income
total $38,125 · related or exempt $38,125
-
4 · Income from investment of tax-exempt bond proceeds
total $0
-
5 · Royalties
total $0
-
6a · Gross rents
real property $15,667
-
6c · Rental income or loss
real property $15,667
-
6d · Net rental income or loss
total $15,667 · related or exempt $15,667
-
7d · Net gain or loss
total $0
-
8c · Net income from fundraising events
total $0
-
9a · Gaming: gross income
$109,776
-
9b · Gaming: direct expenses
$115,004
-
9c · Net income from gaming
total -$5,228 · related or exempt -$5,228
-
10a · Gross sales of inventory
$2,190,034
-
10b · Cost of goods sold
$742,921
-
10c · Net income from sales of inventory
total $1,447,113 · related or exempt $1,394,474 · unrelated business $52,639
-
11a · Other revenue: Other Income
total $26,232 · related or exempt $26,232
-
11e · Other revenue, total
$26,232
Functional expenses
Part IX, the statement of functional expenses.
-
1 · Grants to domestic organizations and governments
total $23,770
-
2 · Grants to domestic individuals
total $0
-
3 · Grants to foreign organizations and individuals
total $0
-
4 · Benefits paid to or for members
total $0
-
5 · Compensation of officers, directors and key employees
total $144,026
-
6 · Compensation of disqualified persons
total $0
-
7 · Other salaries and wages
total $406,283
-
8 · Pension plan contributions
total $0
-
9 · Other employee benefits
total $0
-
10 · Payroll taxes
total $5,637
-
11a · Fees: management
total $0
-
11b · Fees: legal
total $0
-
11c · Fees: accounting
total $8,596
-
11d · Fees: lobbying
total $0
-
11e · Fees: professional fundraising services
total $0
-
11f · Fees: investment management
total $0
-
11g · Fees: other
total $0
-
12 · Advertising and promotion
total $0
-
13 · Office expenses
total $20,430
-
14 · Information technology
total $0
-
15 · Royalties
total $0
-
16 · Occupancy
total $67,199
-
17 · Travel
total $0
-
18 · Travel or entertainment for public officials
total $0
-
19 · Conferences, conventions and meetings
total $0
-
20 · Interest
total $0
-
21 · Payments to affiliates
total $0
-
22 · Depreciation, depletion and amortization
total $92,858
-
23 · Insurance
total $59,145
-
24a · Other expenses: direct expense
total $682,917
-
24b · Other expenses: repairs and maintenance
total $93,374
-
24c · Other expenses: per capita grand lodge
total $48,753
-
24d · Other expenses: lodge program activities
total $47,451
-
24e · All other expenses
total $25,746
Balance sheet
Part X, book values.
-
1 · Cash, non-interest-bearing
beginning of year $552,935 · end of year $494,801
-
2 · Savings and temporary cash investments
end of year $0
-
3 · Pledges and grants receivable
end of year $0
-
4 · Accounts receivable
end of year $0
-
5 · Loans and receivables from officers and key people
end of year $0
-
6 · Loans and receivables from disqualified persons
end of year $0
-
7 · Other notes and loans receivable
end of year $0
-
8 · Inventories for sale or use
beginning of year $36,649 · end of year $28,846
-
9 · Prepaid expenses and deferred charges
beginning of year $10,567 · end of year $7,750
-
10a · Land, buildings and equipment: cost or other basis
$4,259,396
-
10b · Land, buildings and equipment: accumulated depreciation
$2,487,491
-
10c · Land, buildings and equipment, net
beginning of year $1,750,300 · end of year $1,771,905
-
11 · Investments: publicly traded securities
beginning of year $652,109 · end of year $704,179
-
12 · Investments: other securities
beginning of year $53,002 · end of year $53,420
-
13 · Investments: program-related
end of year $0
-
14 · Intangible assets
end of year $0
-
15 · Other assets
end of year $0
-
17 · Accounts payable and accrued expenses
beginning of year $69,374 · end of year $44,366
-
19 · Deferred revenue
beginning of year $183,247 · end of year $168,663
-
25 · Other liabilities
beginning of year $15,978 · end of year $16,806
-
27 · Net assets without donor restrictions
beginning of year $2,714,675 · end of year $2,764,827
-
28 · Net assets with donor restrictions
beginning of year $72,288 · end of year $66,239
Mission and programs · 2025
Mission
TO PROVIDE A SETTING SO MEMBERS CAN INTERACT IN A CLUB SETTING FOR RECREATIONAL, CIVIC, AND CHARITABLE ACTIVITIES
Activities or mission (Part I)
THE LODGE IS ORGANIZED AS A CLUB FOR CHARITABLE, CIVIC, AND FRATERNAL PURPOSES. THE ORGANIZATION'S FRATERNAL BENEFIT INCLUDES A CLUB FOR MEMBERS TO SOCIALIZE IN AND ARRANGE OTHER RECREATIONAL ACTIVITIES. THE CHARITABLE ACTIVITIES PROVIDE SUPPORT AND SUBSIDY TO THE HANDICAPPED CHILDREN'S PROGRAMS RUN AT IT FACILITIES AND TO VARIOUS FAMILIES AND INDIVIDUALS DEALING WITH CHILDREN OR LOVED ONES WITH SEVERE HANDICAPS OR MEDICAL ISSUES. THE LODGE'S CIVIC ACTIVITIES HELP PROMOTE COMMUNITY PROGRAMS FOR THE BENEFIT OF THE COMMUNITY AT LARGE.
-
CIVIC ACTIVITIES - TO PROVIDE SUPPORT TO VARIOUS ORGANIZATIONS IN THE COMMUNITY, INCLUDING RESCUE SQUADS, FIRE COMPANIES, YOUTH ORGANIZATIONS, AND OTHER COMMUNITY BASED ORGANIZATIONS.
As filed on the 2025 return.
Listed in Part VII
-
Jenny Sargent
Banquet Manager
- Total calculated
- $105,692
- From this org
- $105,692
- From related orgs
- $0
- Other
- $0
- Hours/week
- 60
-
Morton Lazarus
Treasurer
- Total calculated
- $21,667
- From this org
- $21,667
- From related orgs
- $0
- Other
- $0
- Hours/week
- 20
-
Cynthia Freund
Secretary
- Total calculated
- $16,667
- From this org
- $16,667
- From related orgs
- $0
- Other
- $0
- Hours/week
- 20
-
Matthew Butler
Trustee
- Total calculated
- $0
- Hours/week
- 10
-
Angelo Clementi
Trustee
- Total calculated
- $0
- Hours/week
- 0
-
Joseph Keating
Trustee
- Total calculated
- $0
- Hours/week
- 10
-
Carmen Rotella
Chairman
- Total calculated
- $0
- Hours/week
- 10
-
John Hegedus
Trustee
- Total calculated
- $0
- Hours/week
- 10
-
Andre Massop
Exalted Ruler
- Total calculated
- $0
- Hours/week
- 10
Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those.
Grants on this return
-
Various Local Charities
$23,770
FOR SUPPORT
Related organizations on this return
Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.
-
Somerville Elks Charitable Trust Inc
501(C)(3) · Charity Fundraising
Provenance
- Return type
- form_990
- Tax year
- 2025
- IRS schema version
- 2025v4.1
- Source object
- 202642099349300314
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