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BENEVOLENT & PROTECTIVE ORDER OF ELKS OF THE USA

EIN 81-6011740 GREAT FALLS, MT

Revenue 2023
$165,473
Expenses 2023
$158,236

Program services were 80.0% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

As filed

Subsection
03
NTEE code
B82Z
Classification
1000
Street
178 SUNFLOWER LN

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 · 2023

As listed in Part VII of the 2023 return, in the order the filer printed them. Each return names its own; this is not a roster the organization keeps with us.

  • GERALD PENN

    PRESIDENT

    Total calculated
    $0
    Hours/week
    1

  • GORDON SIRRINE

    1ST VICE PRESIDENT

    Total calculated
    $0
    Hours/week
    1

  • JEFF ISOM

    2ND VICE PRESIDENT

    Total calculated
    $0
    Hours/week
    1

  • SUE THARIO

    SECRETARY

    Total calculated
    $3,150
    From this org
    $0
    From related orgs
    $3,150
    Other
    $0
    Hours/week
    1

  • DENISE RIGGIN

    TREASURER

    Total calculated
    $600
    From this org
    $0
    From related orgs
    $600
    Other
    $0
    Hours/week
    1

  • MARCUS BURNHAM

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • BELINDA SCHWEIGERT

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • JUSTTIN KALMBACH

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

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. Earlier years are each on their own filing page.

Filings

  • 2023
    Revenue
    $165,473
    Expenses
    $158,236
    Contributions
    $104,244
    Grants paid
    $61,991
  • 2022
    Revenue
    $184,199
    Expenses
    $117,916
    Contributions
    $113,992
    Grants paid
    $82,389

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.

Grants made

No itemized grants to organizations. Schedule I is filed only by organizations that granted more than $5,000 to a recipient, so most filers have none.

Grants received

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 2023 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.

What this page reflects

The IRS Business Master File ingested 5 October 2026, which is when the registration facts above were last refreshed for every organization. Returns through tax year 2023, the newest we have parsed for this organization.