Form 990 for tax year 2025
Filed by BENEVOLENT & PROTECTIVE ORDER OF ELKS OF THE USA.
Totals
- Total revenue
- $131,050
- Total expenses
- $148,179
- Contributions and grants received
- $41,464
- Grants paid
- $25,622
- Program service revenue
- $0
- Investment income
- $3,070
- Other revenue
- $86,516
- Total assets, end of year
- $269,187
- Total liabilities, end of year
- $1,197
- Net assets or fund balances, end of year
- $267,990
- Program services expenses (Part IX)
- $53,265
- Management and general expenses
- $77,756
- Fundraising expenses
- not reported
- Program service expenses (Part III)
- $53,265
Program services were 35.9% 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
$23,012
-
1f · All other contributions, gifts and grants
$18,452
-
3 · Investment income
total $3,070 · unrelated business $3,070
-
9a · Gaming: gross income
$25,369
-
9b · Gaming: direct expenses
$7,432
-
9c · Net income from gaming
total $17,937
-
10a · Gross sales of inventory
$61,696
-
10b · Cost of goods sold
$63,184
-
10c · Net income from sales of inventory
total -$1,488
-
11a · Other revenue: LODGE ACTIVITIES MEMBER
total $69,817
-
11b · Other revenue: MISC
total $250
-
11e · Other revenue, total
$70,067
Functional expenses
Part IX, the statement of functional expenses.
-
1 · Grants to domestic organizations and governments
total $18,362 · program services $18,362
-
2 · Grants to domestic individuals
total $7,260 · program services $7,260
-
3 · Grants to foreign organizations and individuals
total $0
-
4 · Benefits paid to or for members
total $8,798 · program services $8,798
-
5 · Compensation of officers, directors and key employees
total $2,212 · management and general $2,212
-
6 · Compensation of disqualified persons
total $0
-
7 · Other salaries and wages
total $0
-
8 · Pension plan contributions
total $0
-
9 · Other employee benefits
total $0
-
10 · Payroll taxes
total $0
-
11a · Fees: management
total $0
-
11b · Fees: legal
total $0
-
11c · Fees: accounting
total $5,925 · management and general $5,925
-
11d · Fees: lobbying
total $0
-
11f · Fees: investment management
total $0
-
11g · Fees: other
total $0
-
12 · Advertising and promotion
total $850 · program services $850
-
13 · Office expenses
total $5,125 · management and general $5,125
-
14 · Information technology
total $0
-
15 · Royalties
total $0
-
16 · Occupancy
total $45,136 · management and general $45,136
-
17 · Travel
total $0
-
18 · Travel or entertainment for public officials
total $0
-
19 · Conferences, conventions and meetings
total $13,972 · management and general $13,972
-
20 · Interest
total $0
-
21 · Payments to affiliates
total $0
-
22 · Depreciation, depletion and amortization
total $17,158
-
23 · Insurance
total $5,386 · management and general $5,386
-
24a · Other expenses: PER CAPITA DUES
total $9,858 · program services $9,858
-
24b · Other expenses: GOOD OF THE ORDER
total $695 · program services $695
-
24c · Other expenses: LODGE ACTIVITIES MEMBER
total $7,442 · program services $7,442
-
24e · All other expenses
total $0
Balance sheet
Part X, book values.
-
1 · Cash, non-interest-bearing
beginning of year $13,850 · end of year $25,573
-
2 · Savings and temporary cash investments
beginning of year $134,660 · end of year $118,729
-
10a · Land, buildings and equipment: cost or other basis
$342,921
-
10b · Land, buildings and equipment: accumulated depreciation
$218,266
-
10c · Land, buildings and equipment, net
beginning of year $135,153 · end of year $124,655
-
15 · Other assets
beginning of year $2,616 · end of year $230
-
17 · Accounts payable and accrued expenses
beginning of year $1,160 · end of year $1,197
-
27 · Net assets without donor restrictions
beginning of year $285,119 · end of year $267,990
Mission and programs · 2025
Mission
FRATERNAL COMMUNITY BENEVOLENCE
-
PROVIDE COMMUNITY SUPPORT THROUGH PROGRAM SERVICE REVENUE FUNDRAISING ACTIVITIES
Expenses $53,265
As filed on the 2025 return.
Listed in Part VII
-
Sheila WhetstoneSHEILA WHETSTONE
SECRETARY
- Total calculated
- $1,378
- From this org
- $1,378
- From related orgs
- $0
- Other
- $0
- Hours/week
- 10
-
Mary CaineMARY CAINE
FORMER TREASURER
- Total calculated
- $833
- From this org
- $833
- From related orgs
- $0
- Other
- $0
- Hours/week
- 10
Schedule J breakdown matched by us
- Base
- not reported
- Bonus
- not reported
- Other
- not reported
- Deferred
- not reported
- Nontaxable benefits
- not reported
- Filer's total
- not reported
-
Cynthia SextonCYNTHIA SEXTON
LEADING KNIGHT
- Total calculated
- $0
- Hours/week
- 5
-
Melissa RobinsonMELISSA ROBINSON
LOYAL KNIGHT
- Total calculated
- $0
- Hours/week
- 5
-
Kenneth ThrashKENNETH THRASH
LECTURING KNIGHT
- Total calculated
- $0
- Hours/week
- 5
-
Mark McDicksonMARK MCDICKSON
EXALTED RULER
- Total calculated
- $0
- Hours/week
- 10
-
Christina RobinsonCHRISTINA ROBINSON
TREASURER
- 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. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.
Schedule J
Answered yes
None.
Answered no
None.
Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.
Grants on this return
No itemized grants to organizations on this return.
Provenance
- Return type
- form_990
- Tax year
- 2025
- Filed
- 8 July 2026
- IRS schema version
- 2025v4.1
- Source object
- 202641899349300824
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