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← BENEVOLENT & PROTECTIVE ORDER OF ELKS OF THE USA

Form 990 for tax year 2025

Filed by BENEVOLENT & PROTECTIVE ORDER OF ELKS OF THE USA.

What the amendment changed

Compared with the return it replaced , filed 14 August 2026. matched by us Only the return's totals, a 990-PF's accounting method and the names listed in Part VII (Part VIII on a 990-PF) are compared. We relate returns by organization, tax year and form, and order them by each return's own timestamp; the filer's own "amended return" checkbox is a separate fact.

Listed only on the earlier return

  • Breane Breidert
  • Mike Fawbush

Listed only on the later return

  • Breane Etherington
  • James Sutherland

Totals

Total revenue
$460,658
Total expenses
$359,653
Contributions and grants received
$63,708
Grants paid
$0
Program service revenue
$43,153
Investment income
$13,636
Other revenue
$340,161
Total assets, end of year
$535,481
Total liabilities, end of year
$36,945
Net assets or fund balances, end of year
$498,536
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

    $53,208

  • 1e · Government grants (contributions)

    $10,500

  • 2a · Program service revenue: LODGE ACTIVITIES

    total $43,153 · related or exempt $43,153

  • 3 · Investment income

    total $13,435 · excluded $13,435

  • 6a · Gross rents

    real property $15

  • 6c · Rental income or loss

    real property $15

  • 6d · Net rental income or loss

    total $15 · excluded $15

  • 7a · Gross sales of assets other than inventory

    securities $40,392

  • 7b · Less cost or other basis and sales expenses

    securities $40,191

  • 7c · Gain or loss

    securities $201

  • 7d · Net gain or loss

    total $201 · related or exempt $201

  • 9a · Gaming: gross income

    $5,629,203

  • 9b · Gaming: direct expenses

    $5,377,867

  • 9c · Net income from gaming

    total $251,336 · related or exempt $251,336

  • 10a · Gross sales of inventory

    $159,255

  • 10b · Cost of goods sold

    $97,424

  • 10c · Net income from sales of inventory

    total $61,831 · unrelated business $61,831

  • 11a · Other revenue: BOWLING

    total $26,979 · unrelated business $26,979

  • 11e · Other revenue, total

    $26,979

Functional expenses

Part IX, the statement of functional expenses.

  • 7 · Other salaries and wages

    total $90,401

  • 10 · Payroll taxes

    total $8,776

  • 11c · Fees: accounting

    total $9,696

  • 11g · Fees: other

    total $19,276

  • 13 · Office expenses

    total $16,420

  • 14 · Information technology

    total $735

  • 17 · Travel

    total $1,634

  • 22 · Depreciation, depletion and amortization

    total $3,646

  • 23 · Insurance

    total $10,364

  • 24a · Other expenses: CHARITABLE CONTRIBUTIONS

    total $65,330

  • 24b · Other expenses: PER CAPITA - GRAND LODGE

    total $20,711

  • 24c · Other expenses: UTILITIES

    total $18,235

  • 24d · Other expenses: SCHOLARSHIPS

    total $18,000

  • 24e · All other expenses

    total $76,429

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $159,895 · end of year $150,728

  • 2 · Savings and temporary cash investments

    beginning of year $66,582 · end of year $3,080

  • 8 · Inventories for sale or use

    beginning of year $5,900 · end of year $19,140

  • 10a · Land, buildings and equipment: cost or other basis

    $256,773

  • 10b · Land, buildings and equipment: accumulated depreciation

    $201,797

  • 10c · Land, buildings and equipment, net

    beginning of year $42,982 · end of year $54,976

  • 11 · Investments: publicly traded securities

    beginning of year $153,145 · end of year $307,557

  • 17 · Accounts payable and accrued expenses

    beginning of year $38,999 · end of year $36,945

  • 27 · Net assets without donor restrictions

    beginning of year $389,505 · end of year $498,536

Mission and programs · 2025

Mission

TO INCLUDE 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.

Activities or mission (Part I)

ELKS CREATE AND PARTICIPATE IN MANY PROGRAMS TO BETTER THEIR COMMUNITIES AND DEMONSTRATE THAT ELKS CARE, INCLUDING SCHOLARSHIPS FOR GRADUATING SENIORS, A DRUG AWARENESS PROGRAM TO PREVENT DRUG ABUSE, AND DIFFERENT YOUTH ACTIVITIES.

  • PUBLIC SERVICE IS AN INTEGRAL PART OF BEING A PART OF THE BENEVOLENT AND PROTECTIVE ORDER OF ELKS. THIS IS ACCOMPLISHED THROUGH VOLUNTEER WORK THROUGHOUT THE COMMUNITY AS WELL AS DONATIONS TO NUMEROUS WORTHY ORGANIZATIONS.

  • BPOE 530 PROVIDES FUNDS TO ELKS NATIONAL FOUNDATION, WHICH PROVIDES SCHOLARSHIPS TO GRADUATING SENIORS.

As filed on the 2025 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Angie Palmer

    EXALTED RULE

    Total calculated
    $0

  • Jason Ramsey

    LEADING KNIG

    Total calculated
    $0

  • Kendall Roten

    LOYAL KNIGHT

    Total calculated
    $0

  • Breane Etherington

    LECTURING KN

    Total calculated
    $0

  • Mark Skeeters

    SECRETARY

    Total calculated
    $6,000
    From this org
    $6,000
    From related orgs
    $0
    Other
    $0

  • Bert Becker

    TREASURER

    Total calculated
    $7,200
    From this org
    $7,200
    From related orgs
    $0
    Other
    $0
    Hours/week
    10

  • Heather Cunningham

    TRUSTEE

    Total calculated
    $0

  • Jennifer Hicks

    TRUSTEE

    Total calculated
    $0

  • James Sutherland

    TRUSTEE

    Total calculated
    $0

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

No itemized grants to organizations on this return.

Provenance

Return type
form_990
Tax year
2025
Filed
14 August 2026
IRS schema version
2025v4.0
Source object
202612329349301581

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