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ELKS NATIONAL FOUNDATION INC

EIN 26-3718342 CHICAGO, IL

Browse the largest nonprofits in Illinois

Revenue 2025
$61,768,710
Expenses 2025
$49,207,140

Program services were 87.0% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

As filed

Subsection
03
NTEE code
T31
Classification
1000
Street
2750 N LAKEVIEW AVE

These codes are the IRS's own and are shown exactly as filed. What each one means is in the Business Master File documentation (opens in a new tab).

Mission and programs · 2025

Mission

THE FOUNDATION'S MISSION IS TO HELP THE BENEVOLENT AND PROTECTIVE ORDER OF ELKS OF THE UNITED STATES OF AMERICA (BPOE) BUILD STRONGER COMMUNITIES BY OFFERING COLLEGE SCHOLARSHIPS, FUNDING PROGRAMS THAT BUILD THE CHARACTER AND CONFIDENCE OF YOUTH, SERVING VETERANS, AND PROVIDING ELKS LODGES AND STATE ASSOCIATIONS WITH RESOURCES THEY NEED TO ACCOMPLISH THEIR CHARITABLE OBJECTIVES.

  • THE FOUNDATION PROVIDES ONE TO FOUR-YEAR ACADEMIC SCHOLARSHIPS UP TO $7,500 PER YEAR TO APPROXIMATELY 900 INDIVIDUALS FOR THE PURPOSE OF UNDERGRADUATE OR GRADUATE EDUCATION.

    Expenses $4,078,227 · Grants $3,410,615

  • THE FOUNDATION PROVIDED GRANTS TO THE ELKS STATE ASSOCIATIONS TO HELP FUND THEIR CHARITABLE ACTIVITIES. THESE ACTIVITIES INCLUDE MEDICAL CARE AND RESEARCH, IN-HOME TREATMENT FOR CHILDREN WITH DISABILITIES, YOUTH CAMPS, SHELTERS FOR ABUSED WOMEN, AND STATE LEVEL PROGRAMS CONSISTENT WITH THOSE PROVIDED BY THE FOUNDATION. THE FOUNDATION PROVIDED GRANTS RANGING TO $10,000 TO HELP ELKS LODGES IMPLEMENT PROJECTS AND PROGRAMS THAT ADDRESS UNMET NEEDS IN THEIR COMMUNITIES IN LASTING AND MEANINGFUL WAYS.THE FOUNDATION PROVIDED FUNDS TO THE ELKS VETERANS SERVICE COMMISSION FOR VARIOUS PROGRAMS BENEFITING VETERANS. THE FOUNDATION ALSO PROVIDED FUNDS TO THE ELKS VETERANS MEMORIAL RESTORATION TRUST TO HELP PAY FOR NEEDED MAINTENANCE AND UPKEEP OF THE ELKS VETERANS MEMORIAL AND TO THE ELKS NATIONAL DRUG AWARENESS COMMISSION TO PURSUE THE FOUNDATION'S DRUG AWARENESS PROGRAM.

    Expenses $37,230,431 · Grants $36,952,302

  • HOOP SHOOT

    Expenses $1,502,948 · Grants $37,000

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

Officers and directors · 2025

As listed in Part VII of the 2025 return, in the order the filer printed them. Each return names its own; this is not a roster the organization keeps with us.

  • Roger R True

    CHAIRMAN

    Total calculated
    $0
    Hours/week
    1

  • James L Nichelson

    VICE CHAIRMAN

    Total calculated
    $0
    Hours/week
    1

  • John D Amen

    SECRETARY

    Total calculated
    $0
    Hours/week
    1

  • F Louis Sulsberger

    TREASURER

    Total calculated
    $0
    Hours/week
    1

  • James M McQuillan

    ASST SECRETARY

    Total calculated
    $0
    Hours/week
    1

  • Michael F Smith

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • Robert L Duitsman

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • James O'Kelley III

    DIRECTOR

    Total calculated
    $182,094
    From this org
    $156,030
    From related orgs
    $0
    Other
    $26,064
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $156,030
    Bonus
    $0
    Other
    $0
    Deferred
    $8,164
    Nontaxable benefits
    $17,900
    Filer's total
    $182,094

  • Deborah Kahler Doles

    ASST DIRECTOR

    Total calculated
    $126,142
    From this org
    $108,560
    From related orgs
    $0
    Other
    $17,582
    Hours/week
    40

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. Earlier years are each on their own filing page.

Filings

  • 2025
    Revenue
    $61,768,710
    Expenses
    $49,207,140
    Contributions
    $10,185,039
    Grants paid
    $40,399,917
  • 2024
    Revenue
    $61,600,573
    Expenses
    $44,533,130
    Contributions
    $12,615,044
    Grants paid
    $35,781,683
  • 2023
    Revenue
    $37,385,570
    Expenses
    $40,244,595
    Contributions
    $9,915,790
    Grants paid
    $30,712,426
  • 2022
    Revenue
    $27,750,732
    Expenses
    $42,597,331
    Contributions
    $10,395,849
    Grants paid
    $33,080,846

The four totals the IRS asks for on Part I of the Form 990, as filed. A dash means the figure was not present on the return — not that it was zero.

Other returns filed

  • 2025 · 990-T

    Revenue
    not reported
    Expenses
    not reported
    Assets (EOY)
    not reported

  • 2024 · 990-T

    Revenue
    not reported
    Expenses
    not reported
    Assets (EOY)
    not reported

  • 2023 · 990-T

    Revenue
    not reported
    Expenses
    not reported
    Assets (EOY)
    not reported

  • 2022 · 990-T

    Revenue
    not reported
    Expenses
    not reported
    Assets (EOY)
    not reported

  • 2021 · 990

    Revenue
    $95,466,562
    Expenses
    $37,180,568
    Assets (EOY)
    $925,414,359

  • 2021 · 990-T

    Revenue
    not reported
    Expenses
    not reported
    Assets (EOY)
    not reported

  • 2020 · 990

    Revenue
    $62,047,958
    Expenses
    $32,848,662
    Assets (EOY)
    $936,472,552

  • 2020 · 990-T

    Revenue
    not reported
    Expenses
    not reported
    Assets (EOY)
    not reported

  • 2019 · 990

    Revenue
    $43,379,037
    Expenses
    $29,533,298
    Assets (EOY)
    $756,361,026

  • 2018 · 990

    Revenue
    $68,772,020
    Expenses
    $31,196,607
    Assets (EOY)
    $818,675,624

Nonprofiteer parses Forms 990, 990-EZ and 990-PF, in a window of recent tax years. These returns are recorded from the IRS e-file index, so their figures were extracted by that index rather than read from the return here — treat them as a different source from the filings above, not as more of the same record. A dash means the index carries no figure; Form 990-T listings carry none at all. Showing the 10 most recent; the API carries the rest.

Form 990-N e-Postcard, tax year 2008

Tax period
1 April 2008 to 31 March 2009
Principal officer
James O'Kelley III
Mailing address
2750 N Lakeview AvenueChicago IL 60614
Website
www.elks.org/enf
Doing business as
Elks National Foundation

As filed, from the IRS e-Postcard file of 2 November 2026. The IRS publishes only each organization's most recent postcard, so earlier years are not shown. A 990-N carries no financial detail. The postcard also gives the principal officer's address, which is not shown here.

Grants made

The 10 largest by cash amount. The API serves every itemized grant.

Where these grants went next →

Grants received

The 10 largest by cash amount. The API serves every itemized grant.

Related organizations

From Schedule R Part II, where a filer lists the tax-exempt organizations it is related to by control. It does not record shared board members or money.

Declared on its 2025 return

Declared as related by

Other IRS files

Auto-Revocation List

Not listed. The IRS publishes this list for organizations whose exemption was automatically revoked for failing to file for three consecutive years.

Publication 78

Listed as of 13 October 2026, under deductibility PC.

These are two separate IRS files on two separate schedules, shown as published and not reconciled with each other. Neither is a statement about whether a contribution is deductible today: 19,245 organizations appear in Publication 78 while the IRS's own revocation file lists them as currently revoked, more than half of those revoked before 2019. Absence from Publication 78 is evidence of nothing, and presence is not evidence either. Verify current status with the IRS before relying on it.

What this page reflects

The registration facts above come from the IRS Business Master File published 13 October 2026 and read 1 November 2026, for every organization at once. Returns through tax year 2025, the newest we have parsed for this organization.