Form 990 for tax year 2024
Filed by BENEVOLENT & PROTECTIVE ORDER OF ELKS OF THE USA.
Totals
- Total revenue
- $749,624
- Total expenses
- $816,666
- Contributions and grants received
- $289,535
- Grants paid
- $102,841
- Program service revenue
- $94,646
- Investment income
- $5,191
- Other revenue
- $360,252
- Total assets, end of year
- $1,148,406
- Total liabilities, end of year
- $340,467
- Net assets or fund balances, end of year
- $807,939
- Program services expenses (Part IX)
- not reported
- Management and general expenses
- not reported
- Fundraising expenses
- not reported
- Program service expenses (Part III)
- not reported
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
$270,101
-
1f · All other contributions, gifts and grants
$19,434
-
2a · Program service revenue: LODGE ACTIVITIES
total $67,238 · related or exempt $67,238
-
2b · Program service revenue: SOCIAL ACTIVITIES
total $19,952 · related or exempt $19,952
-
2c · Program service revenue: OTHER ACTIVITIES
total $7,456 · related or exempt $7,456
-
3 · Investment income
total $5,191 · excluded $5,191
-
6a · Gross rents
real property $4,052
-
6b · Less rental expenses
real property $0
-
6c · Rental income or loss
real property $4,052
-
6d · Net rental income or loss
total $4,052 · excluded $4,052
-
9a · Gaming: gross income
$2,199,393
-
9b · Gaming: direct expenses
$1,992,837
-
9c · Net income from gaming
total $206,556 · related or exempt $206,556
-
10a · Gross sales of inventory
$577,976
-
10b · Cost of goods sold
$441,968
-
10c · Net income from sales of inventory
total $136,008 · related or exempt $136,008
-
11a · Other revenue: OTHER INCOME
total $13,636 · related or exempt $13,636
-
11e · Other revenue, total
$13,636
Functional expenses
Part IX, the statement of functional expenses.
-
1 · Grants to domestic organizations and governments
total $100,841
-
2 · Grants to domestic individuals
total $2,000
-
5 · Compensation of officers, directors and key employees
total $25,300
-
7 · Other salaries and wages
total $95,148
-
9 · Other employee benefits
total $8,263
-
10 · Payroll taxes
total $51,943
-
11c · Fees: accounting
total $10,449
-
11g · Fees: other
total $3,795
-
13 · Office expenses
total $54,549
-
14 · Information technology
total $9,111
-
16 · Occupancy
total $133,985
-
19 · Conferences, conventions and meetings
total $11,784
-
20 · Interest
total $10,033
-
21 · Payments to affiliates
total $72,298
-
22 · Depreciation, depletion and amortization
total $69,602
-
23 · Insurance
total $17,669
-
24a · Other expenses: ENTERTAINMENT & EVENTS
total $86,603
-
24b · Other expenses: LODGE ACTIVITIES - NON-
total $33,364
-
24c · Other expenses: LODGE ACTIVITIES - MEMB
total $11,127
-
24d · Other expenses: LODGE EXPENSES - OTHER
total $8,802
Balance sheet
Part X, book values.
-
1 · Cash, non-interest-bearing
beginning of year $206,914 · end of year $160,714
-
2 · Savings and temporary cash investments
beginning of year $101,818 · end of year $135,895
-
4 · Accounts receivable
beginning of year $4,121 · end of year $4,121
-
8 · Inventories for sale or use
beginning of year $29,909 · end of year $29,909
-
9 · Prepaid expenses and deferred charges
beginning of year $1,683 · end of year $1,683
-
10a · Land, buildings and equipment: cost or other basis
$3,016,437
-
10b · Land, buildings and equipment: accumulated depreciation
$2,295,774
-
10c · Land, buildings and equipment, net
beginning of year $763,194 · end of year $720,663
-
11 · Investments: publicly traded securities
beginning of year $84,875 · end of year $89,242
-
15 · Other assets
beginning of year $3,118 · end of year $6,179
-
17 · Accounts payable and accrued expenses
beginning of year $42,064 · end of year $42,064
-
25 · Other liabilities
beginning of year $278,587 · end of year $298,403
-
29 · Capital stock, trust principal or current funds
beginning of year $0 · end of year $0
-
30 · Paid-in or capital surplus, or land, building or equipment fund
beginning of year $0 · end of year $0
-
31 · Retained earnings, endowment or other funds
beginning of year $874,981 · end of year $807,939
Mission and programs · 2024
Mission
B.P.O.E. CARLSBAD ELKS LODGE'S MISSION IS 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.
Activities or mission (Part I)
B.P.O.E. CARLSBAD ELKS LODGE SUPPORTS NONPROFIT, YOUTH ATHLETIC AND LOCAL SPECIAL NEEDS CHARITIES AND THE DEVELOPMENT OF MEMBERS THROUGH RITUAL TRAINING AND COMPETITION.
-
THE ORGANIZATION GENERATES REVENUE FROM GAMING ACTIVITIES, MEMBERSHIP DUES AND VARIOUS LODGE ACTIVITIES THAT INCLUDE YOUTH ACTIVITIES , CHARITY DRIVES, ENTERTAINMENT, AND STAG AND LADIES NITE MEMBER SERVICES. THESE ACTIVITIES ARE ORGANIZED AND MANAGED BY THE ORGANIZATION'S TRUSTEES, LODGE OFFICERS AND MEMBER VOLUNTEERS. THE REVENUE GENERATED THROUGH THESE SERVICES ARE UTILIZED TO SUPPORT B.P.O.E. GRAND LODGE SPONSORED CHARITIES, LOCAL YOUTH ORGANIZED ATHLETIC AND SOCIAL SERVICES. THE ORGANIZATION SUPPORTS LOCAL 501(C) (3) ENTITIES THROUGH DIRECT FINANCIAL SUPPORT AND THE USE OF BANQUET FACILITIES AND DINING AMENITIES.
As filed on the 2024 return. The filer continues this part on Schedule O, which is not shown here.
Listed in Part VII
-
ROGER MAXWELL
EXALTED RULER/PRESIDENT
- Total calculated
- $0
- Hours/week
- 20
-
ROBERT ROBERSON
LEADING KNIGHT/VP
- Total calculated
- $0
- Hours/week
- 15
-
KENT HITCHENS
SECRETARY
- Total calculated
- $5,853
- From this org
- $5,853
- From related orgs
- $0
- Other
- $0
- Hours/week
- 30
-
JEFFREY GORDON
TREASURER
- Total calculated
- $5,625
- From this org
- $5,625
- From related orgs
- $0
- Other
- $0
- Hours/week
- 10
-
CHRISTOPHER GOOCH
LOYAL KNIGHT
- Total calculated
- $0
- Hours/week
- 10
-
LORI STEARS
LECTURING KNIGHT
- Total calculated
- $0
- Hours/week
- 10
-
WILLIAM VERA
OUTGOING PRESIDENT
- Total calculated
- $0
- Hours/week
- 20
-
MIKE KURIMSKI
TRUSTEE
- Total calculated
- $0
- Hours/week
- 5
-
DAMON WEST
TRUSTEE
- Total calculated
- $0
- Hours/week
- 5
-
DARLENE SMITH
TRUSTEE
- Total calculated
- $0
- Hours/week
- 5
-
MICHAEL JOHNSON
TRUSTEE
- Total calculated
- $0
- Hours/week
- 5
-
TRACY DEARING
TRUSTEE
- Total calculated
- $0
- Hours/week
- 5
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
-
$10,522
GENERAL SUPPORT FOR TRUTH OR CONSEQUENCES VETERANS CENTER
-
$9,951
GENERAL SUPPORT
-
CARLSBAD MUNICIPAL SCHOOL DISTRICT
$9,000
ATHLETIC EVENTS SUPPORT
-
GENERAL SUPPORT FOR BENEVOLENT, VETERAN, & CEREBRAL PALSY GROUPS
Provenance
- Return type
- form_990
- Tax year
- 2024
- Filed
- 13 November 2025
- IRS schema version
- 2024v5.2
- Source object
- 202543179349309924
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