Nonprofit · EIN 16-0348424
BENEVOLENT & PROTECTIVE ORDER OF ELKS OF THE USA
Also known as 364 HORNELL
Tax-exempt · HORNELL, NY 14843
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| March 31, 2026 | 990 | $191,256 | $189,152 | $2,104 | $274,247 | $31,432 | $242,815 |
| March 31, 2025 | 990 | $232,272 | $201,558 | $30,714 | $277,356 | $36,645 | $240,711 |
| March 31, 2024 | 990 | $227,274 | $218,071 | $9,203 | $248,067 | $38,070 | $209,997 |
Financial details: 990 for the year ended March 31, 2026
Revenue
- Contributions, gifts and grants
- $52,592
- of which government grants
- $7,865
- Membership dues
- $44,727
- Program service revenue
- $344
- Investment income
- $11,984
- Net income from gaming
- $37,707
- Net income from sales of inventory
- $62,319
- Other revenue
- $126,336
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $6,000
- Other salaries and wages
- $64,564
- Salaries, compensation and benefits (total)
- $77,519
- Professional fundraising fees
- $0
- Accounting fees
- $5,730
- Occupancy
- $15,853
- Depreciation
- $5,493
- Program services (functional)
- $189,152
Balance sheet and other
- Total assets, start of year
- $277,356
- Total assets, end of year
- $274,247
- Total liabilities, end of year
- $31,432
- Net assets, end of year
- $242,815
- Land, buildings and equipment
- $104,507
- Publicly traded securities
- $87,784
- Net assets without donor restrictions
- $238,654
- Net assets with donor restrictions
- $4,161
- Gross unrelated business income
- $2,642
- Gross receipts
- $538,578
- Employees
- 12
- Volunteers
- 50
- Year formed
- 1951
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended March 31, 2026, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CHRISTINA KUHN | TREASURER Officer | 10 | $3,000 |
| MELISSA MCINERNEY | SECRETARY Officer | 5 | $3,000 |
| CHRISTOPHER DAVIS | TRUSTEE Trustee or director, Officer | 1 | $0 |
| SHARON DRAPER | LEADING KNIG Trustee or director, Officer | 1 | $0 |
| MICHAEL GRIFFIN | TRUSTEE Trustee or director, Officer | 1 | $0 |
| WILLIAM HEADLEY | TRUSTEE Trustee or director, Officer | 1 | $0 |
| BRIAN MELHENBACHER | TRUSTEE Trustee or director, Officer | 1 | $0 |
| KAREN NISBET | LECTURING KN Trustee or director, Officer | 1 | $0 |
| DANIEL SCHWARTZ | LOYAL KNIGHT Trustee or director, Officer | 1 | $0 |
| TODD SMITH | EXALTED RULE Trustee or director, Officer | 5 | $0 |
| BRIAN TINGLEY | TRUSTEE Trustee or director, Officer | 1 | $0 |
990 for the year ended March 31, 2025: 11 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MELISSA MCINERNEY KIMBALL | SECRETARY Officer | 5 | $3,000 |
| CHRISTINA KUHN | TREASURER Officer | 10 | $3,000 |
| CHRISTOPHER DAVIS | TRUSTEE Trustee or director, Officer | 1 | $0 |
| SHARON DRAPER | LEADING KNIG Trustee or director, Officer | 1 | $0 |
| MICHAEL GRIFFIN | TRUSTEE Trustee or director, Officer | 1 | $0 |
| JOE HARRINGTON | TRUSTEE Trustee or director, Officer | 1 | $0 |
| WILLIAM HEADLEY | TRUSTEE Trustee or director, Officer | 1 | $0 |
| BRIAN MELHENBACHER | LODGE ESQUIR Trustee or director, Officer | 1 | $0 |
| DANIEL SCHWARTZ | LECTURING KN Trustee or director, Officer | 1 | $0 |
| PENNY SMITH | LOYAL KNIGHT Trustee or director, Officer | 1 | $0 |
| TODD SMITH | EXALTED RULE Trustee or director, Officer | 5 | $0 |
990 for the year ended March 31, 2024: 13 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MELISSA MCINERNEY KIMBALL | SECRETARY Officer | 10 | $3,000 |
| CHRISTINA KUHN | TREASURER Officer | 15 | $3,000 |
| CHRISTOPHER DAVIS | TRUSTEE Trustee or director, Officer | 1 | $0 |
| SHARON DRAPER | LOYAL KNIGHT Trustee or director, Officer | 1 | $0 |
| STEVE FREELAND | LECTURING KN Trustee or director, Officer | 1 | $0 |
| MICHAEL GRIFFIN | TRUSTEE Trustee or director, Officer | 1 | $0 |
| JOE HARRINGTON | TRUSTEE Trustee or director, Officer | 1 | $0 |
| WILLIAM HEADLEY | TRUSTEE Trustee or director, Officer | 1 | $0 |
| LINDSIE MEESE | LODGE ESQUIR Trustee or director, Officer | 1 | $0 |
| BRIAN MELENBACHER | TRUSTEE Trustee or director, Officer | 1 | $0 |
| DAN SCHWARTZ | INNER GUARD Trustee or director, Officer | 1 | $0 |
| PENELOPE SMITH | EXALTED RULE Trustee or director, Officer | 5 | $0 |
| TODD SMITH | LEADING KNIG Trustee or director, Officer | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 60 BROADWAY MALL, HORNELL, NY 14843-1920
- Principal officer (990 for 2025)
- TODD SMITH
- Signed the 990
- TODD SMITH, EXALTED RULER
- Phone
- (607) 324-3121
- Return prepared by
- WHEAT & FITZPATRICK
Mission
SERVICE TO THE COMMUNITY
Program accomplishments
- SERVICE TO THE COMMUNITY
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in March, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | March 31, 2026 | August 17, 2026 | 990 on file |
| 2024 | March 31, 2025 | August 15, 2025 | 990 on file |
| 2023 | March 31, 2024 | August 15, 2024 | 990 on file |
IRS record
- EIN
- 16-0348424
- Tax-exempt status
- 501(c)(8): Fraternal beneficiary society
- Exempt since
- 1951
- Accounting year ends
- March
- Files
- Form 990 or 990-EZ
- Group exemption
- 1156: BENEVOLENT & PROTECTIVE ORDER OF ELKS OF THE USA
- Assets (IRS master file)
- $274,247
- Income (IRS master file)
- $538,578
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | March 2026 | $191,256 | $189,152 | $274,247 | XML |
| 990 | March 2025 | $232,272 | $201,558 | $277,356 | XML |
| 990 | March 2024 | $227,274 | $218,071 | $248,067 | XML |
| 990 | March 2023 | $168,753 | $172,879 | $227,731 | IRS |
| 990 | March 2022 | – | – | – | IRS |
| 990 | March 2021 | – | – | – | IRS |
| 990 | March 2020 | – | – | – | IRS |
| 990 | March 2019 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 16-0348424).
Questions about BENEVOLENT & PROTECTIVE ORDER OF ELKS OF THE USA
- What is the EIN of BENEVOLENT & PROTECTIVE ORDER OF ELKS OF THE USA?
- The employer identification number (EIN) of BENEVOLENT & PROTECTIVE ORDER OF ELKS OF THE USA is 16-0348424.
- Is BENEVOLENT & PROTECTIVE ORDER OF ELKS OF THE USA tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(8) since 1951.
- Which annual return does BENEVOLENT & PROTECTIVE ORDER OF ELKS OF THE USA file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of BENEVOLENT & PROTECTIVE ORDER OF ELKS OF THE USA due?
- The return for tax year 2026 (the year ending March 31, 2027) is due August 16, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did BENEVOLENT & PROTECTIVE ORDER OF ELKS OF THE USA last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended March 2026.
- Who is the principal officer of BENEVOLENT & PROTECTIVE ORDER OF ELKS OF THE USA?
- The 990 for the year ended March 31, 2026 names TODD SMITH.
- Who are the officers and directors of BENEVOLENT & PROTECTIVE ORDER OF ELKS OF THE USA?
- The 990 for the year ended March 31, 2026 lists 11 people; 2 received compensation from the organization, the highest $3,000 (CHRISTINA KUHN, TREASURER).
- How much revenue does BENEVOLENT & PROTECTIVE ORDER OF ELKS OF THE USA have?
- On its 990 for the year ended March 31, 2026 it reported revenue of $191,256, expenses of $189,152 and total assets of $274,247 at year end.
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