Form 990 for tax year 2025
Filed by BENEVOLENT & PROTECTIVE ORDER OF ELKS OF THE USA.
Totals
- Total revenue
- $387,302
- Total expenses
- $382,588
- Contributions and grants received
- $57,985
- Grants paid
- $0
- Program service revenue
- $57,230
- Investment income
- $2,963
- Other revenue
- $269,124
- Total assets, end of year
- $472,545
- Total liabilities, end of year
- $50,567
- Net assets or fund balances, end of year
- $421,978
- Program services expenses (Part IX)
- $0
- Management and general expenses
- $382,588
- 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.
-
1f · All other contributions, gifts and grants
$57,985
-
2a · Program service revenue: Membership Dues
total $51,368 · related or exempt $51,368
-
2b · Program service revenue: Fraternal Social Activi
total $5,862 · related or exempt $5,862
-
3 · Investment income
total $2,513 · excluded $2,513
-
6a · Gross rents
real property $26,757
-
6c · Rental income or loss
real property $26,757
-
6d · Net rental income or loss
total $26,757 · excluded $26,757
-
7a · Gross sales of assets other than inventory
other assets $450
-
7c · Gain or loss
other assets $450
-
7d · Net gain or loss
total $450 · unrelated business $450
-
8c · Net income from fundraising events
total $0
-
9a · Gaming: gross income
$20,942
-
9b · Gaming: direct expenses
$4,281
-
9c · Net income from gaming
total $16,661 · excluded $16,661
-
10a · Gross sales of inventory
$352,433
-
10b · Cost of goods sold
$126,727
-
10c · Net income from sales of inventory
total $225,706 · related or exempt $211,436 · unrelated business $14,270
Functional expenses
Part IX, the statement of functional expenses.
-
5 · Compensation of officers, directors and key employees
total $4,441 · management and general $4,441
-
7 · Other salaries and wages
total $147,755 · management and general $147,755
-
10 · Payroll taxes
total $18,052 · management and general $18,052
-
11c · Fees: accounting
total $2,500 · management and general $2,500
-
13 · Office expenses
total $8,507 · management and general $8,507
-
16 · Occupancy
total $52,480 · management and general $52,480
-
19 · Conferences, conventions and meetings
total $8,518 · management and general $8,518
-
22 · Depreciation, depletion and amortization
total $13,799 · management and general $13,799
-
23 · Insurance
total $16,606 · management and general $16,606
-
24a · Other expenses: Grand Lodge & State Fees
total $30,207 · management and general $30,207
-
24b · Other expenses: Taxes - Other
total $21,900 · management and general $21,900
-
24c · Other expenses: Lodge Activities
total $178 · management and general $178
-
24d · Other expenses: Youth & Community Services
total $19,234 · management and general $19,234
-
24e · All other expenses
total $38,411 · management and general $38,411
Balance sheet
Part X, book values.
-
1 · Cash, non-interest-bearing
beginning of year $2,400 · end of year $2,400
-
2 · Savings and temporary cash investments
beginning of year $242,116 · end of year $187,130
-
8 · Inventories for sale or use
beginning of year $25,275 · end of year $29,096
-
9 · Prepaid expenses and deferred charges
end of year $1,800
-
10a · Land, buildings and equipment: cost or other basis
$1,297,397
-
10b · Land, buildings and equipment: accumulated depreciation
$1,045,278
-
10c · Land, buildings and equipment, net
beginning of year $206,505 · end of year $252,119
-
17 · Accounts payable and accrued expenses
beginning of year $17,917 · end of year $10,212
-
19 · Deferred revenue
beginning of year $41,115 · end of year $40,353
-
25 · Other liabilities
end of year $2
-
31 · Retained earnings, endowment or other funds
beginning of year $417,264 · end of year $421,978
Mission and programs · 2025
Mission
Fraternal Social Events
-
Fraternal Social Events And Charitable Donations
As filed on the 2025 return.
Listed in Part VII
-
Sharon Kay Dirck
Secretary
- Total calculated
- $3,900
- From this org
- $3,900
- From related orgs
- $0
- Other
- $0
- Hours/week
- 5
-
Linda Wiseman
Exalted Ruler
- Total calculated
- $0
- Hours/week
- 0
-
Tim Logerman
Leading Knight
- Total calculated
- $0
- Hours/week
- 0
-
Jami Meakins
Loyal Knight
- Total calculated
- $0
- Hours/week
- 0
-
Anthony Fielding
Lecturing Knight
- Total calculated
- $0
- Hours/week
- 0
-
Marilyn Weller-Koster
Treasurer
- Total calculated
- $0
- Hours/week
- 0
-
Richard Hummel
Trustee
- Total calculated
- $0
- Hours/week
- 0
-
Jeffrey Spitz
Trustee
- Total calculated
- $0
- Hours/week
- 0
-
Dennis Dempsey
Trustee
- Total calculated
- $0
- Hours/week
- 0
-
Sandra Shoemaker
Trustee
- Total calculated
- $0
- Hours/week
- 0
-
David Wiseman
Trustee
- Total calculated
- $0
- Hours/week
- 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
- 7 July 2026
- IRS schema version
- 2025v4.2
- Source object
- 202622309349303142
Check it against the return as filed: the GivingTuesday Data Lake hosts a public copy of the original XML.
The source document this was parsed from is served over the API, which is where bulk and document access live.