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ELKS NATIONAL FOUNDATION INC

EIN 26-3718342 CHICAGO, IL

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).

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 — 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

  • 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

Nonprofiteer parses the Form 990 only. 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.

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 10 September 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.