2025-10-10T10:57:57-07:00 2024-03-31 161162269 Brown & Company LLP 4992 Sweet Home Road Niagara Falls NY 14305 990 2023-04-01 160348425 BENEVOLENT AND PROTECTIVE ORDER OF ELKS 346 BENE 7162972727 7710 BUFFALO AVENUE NIAGARA FALLS NY 14304 ADAM WALL Treasurer 2025-10-10 true true STEVEN H BROWN CPA P00296323 7162988000 X 2023 2025-03-06 01:10:19Z CYNTHIA L BLACKMAN 7710 BUFFALO AVENUE NIAGARA FALLS NY 14304 164883 false 1156 X N/A X 1896 NY THE ELKS IS A FRATERNAL ORGANIZATION WHICH COLLECTS DUES FROM MEMBERS AND RENTS FROM THE CATERER FOR THE PURPOSE OF HELPING THOSE IN NEED. FUNDS INVESTED EARNS INTEREST AND IS USED TO HELP THOSE IN NEED. 7 7 7 120 7728 7923 32623 0 555 106893 107521 114816 140699 0 0 20628 16073 0 0 104953 98160 125581 114233 -10765 26466 559839 532867 51370 4625 508469 528242 THE ELKS IS A FRATERNAL ORGANIZATION WHICH COLLECTS DUES FROM MEMBERS AND RENTS FROM THE CATERER FOR THE PURPOSE OF HELPING THOSE IN NEED. FUNDS INVESTED EARNS INTEREST AND IS USED TO HELP THOSE IN NEED. false false ASSISTANCE TO A VARIETY OF PEOPLE,VETERANS AND NON PROFIT GROUPS false false false false false false false false false true false false false true false false false false false false false false false false true false false false false false false false false false false false false false false false false false false true 1 0 true 7 true true true false false false false false false 0 false false false false false false false X 7 7 false false false false true true true true true false false true false false true false false false X LAURIE MARTELLI 7162972727 7710 BUFFALO AVENUE NIAGARA FALLS NY 14304 VIOLA ZAGSKORN Director 8.00 0.00 X 3900 0 0 NELSON CERRITO Director 1.00 0.00 X 0 0 0 VICKY KOMEROWSKI LEADING KNIGHT 8.00 0.00 X X 0 0 0 CYNTHIA L BLACKMAN EXAULTED RULER 8.00 0.00 X X 0 0 0 BILL COLEMAN 4 YR TRUSTEE 1.00 0.00 X 0 0 0 ROBIN COLEMAN 5 YR TRUSTEE 1.00 0.00 X 0 0 0 KEN PERRYPDD 3 YR TRUSTEE 1.00 0.00 X 0 0 0 TRACY A GILMORE Secretary 4.00 0.00 X X 0 0 0 ADAM WALL Treasurer 8.00 0.00 X X 0 0 0 3900 0 false false false 0 11959 20664 32623 0 555 555 0 0 29525 29525 29525 29525 0 0 53215 7408 45807 45807 41237 16776 24461 24461 BAR ALLOCATED TO UBIT 6008 6008 LODGE FUND MISC 50/50 900099 RENTS 1720 1720 7728 140699 70823 7728 29525 0 0 0 0 3900 0 9856 0 0 2317 0 0 1420 0 0 0 0 0 1380 0 0 40245 0 0 1080 0 0 17908 13782 ALLOCATED TO UBIT 7896 PER CAPITA-STATE 5680 REPAIRS AND MAINTENANCE 3756 YOUTH PROGRAMS 1500 3513 114233 0 0 0 33423 14233 130463 140589 0 0 0 0 0 5199 5199 0 519276 146430 390754 372846 0 0 0 0 0 559839 532867 5454 82 22081 2968 23835 1575 51370 4625 X 503275 523048 5194 5194 508469 528242 559839 532867 X 26466 -6693 X true X false true false 12750 12750 412250 80163 332087 63886 41369 22517 30390 24898 5492 372846 PAYROLL & TAXES 1289 SALES TAX AND PAYROLL 286 1575 false true 1.00000 8250 209 true 1.00000 44965 7199 true 1.00000 53215 7408 7408 45807 NY true false true false 1.00000 DONNA ROUTHIER PO BOX 130 NIAGARA FALLS NY 14304 false false Form 990, Part VI, Section A, Line 6 MEMBERSHIP Form 990, Part VI, Section A, Line 7a MEMBERSHIP ELECTS TRUSTEES TO GOVERN LODGE Form 990, Part VI, Section A, Line 7b SUCH ITEMS ARE BROUGHT TO MEMBERSHIP TO VOTE ON AT REGULAR MEETINGS Form 990, Part VI, Section B, Line 11b REVIEWED BY FINANCE COMMITTEE AND TREASURER Form 990, Part VI, Section C, Line 19 FINANCE COMMITTEE AND TREASURER REVIEW ANNUAL ELKS REPORT AND FORM 990. AFTER SUCH REVIEW, THE ANNUAL REPORT AND FORM 990 IS FILED WITH ELKS USA AND IRS.THE TRUSTEES OVERSEE FINANCIAL AND CONTRACTUAL ACTIVITIES OF THE LODGE, CREATE BUDGETS AND APPROVE ALL CONTRACTS. THESE ITEMS ALSO MUST BE APPROVED BY GENERAL MEMBERSHIP. Form 990, Part XI, Line 9 DEFEERED = -$6693 PART V, LINE a &b THE LODGE IS FOR MEMBERS ONLY PART VI LINE 19 FORM 990 IS AVAILABLE FOR PUBLIC INSPECTION. ANNUAL ELKS REPORT FOR LODGE FILED WITH ELKS USA. Statement Note 1 PREPARER EXPLANATION FOR NOT FIRST E-FILING FORM 990-T DUE TO REASONABLE CAUSE------------------------------------------------------------------------------The Form 990-T, Exempt Organization Business Income Tax Return, for the year ended 3/31/2021 was inadvertently paper filed and received by the IRS on July 13, 2021 prior to the due date of August 15, 2021. We do our best and make every effort to timely file all reports and comply with the Internal Revenue Service Code for our firm clients. This was the first year electronic filing of form 990-T was required under the Taxpayer First Act which was effective for Form 990-T filed after July 1, 2020. Our tax software program's e-file activity report was incorrectly processed by our firm's Administrative Department, whereas Form 990-T was marked for e-filing, but upon processing the Form 990-T was paper filed inadvertently.(covid pandemic certainly didn't help and was most distractive in many ways).On behalf of the Benevolent and Protective Order of Elks 346, we respectfully request, under the provisions of reasonable cause, that all penalties and interest relative to the paper filing of form 990-T for the year ended 3/31/2021 not be assessed. No tax was due. Our firm has implemented internal control policies to prevent such an error in the future, and we sincerely apologize for any inconvenience caused the Internal Revenue Service regarding this matter.