Nonprofit · EIN 25-0351430
BENEVOLENT & PROTECTIVE ORDER OF ELKS OF THE USA
Also known as 283 ROCHESTER
Tax-exempt · ROCHESTER, PA 15074
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| March 31, 2026 | 990 | $186,327 | $139,280 | $47,047 | $1,118,904 | $1,734 | $1,117,170 |
| March 31, 2025 | 990 | $77,434 | $80,080 | -$2,646 | $1,071,887 | $1,764 | $1,070,123 |
| March 31, 2024 | 990 | $98,985 | $67,745 | $31,240 | $1,072,460 | $110 | $1,072,350 |
Financial details: 990 for the year ended March 31, 2026
Revenue
- Contributions, gifts and grants
- $85,503
- Membership dues
- $11,060
- Program service revenue
- $0
- Investment income
- $3
- Net rental income
- $80,100
- Net income from gaming
- $1,930
- Net income from sales of inventory
- $18,698
- Other revenue
- $100,821
Expenses
- Grants and similar amounts paid
- $16,397
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $175
- Occupancy
- $106,253
- Depreciation
- $112
- Program services (functional)
- $139,280
Balance sheet and other
- Total assets, start of year
- $1,071,887
- Total assets, end of year
- $1,118,904
- Total liabilities, end of year
- $1,734
- Net assets, end of year
- $1,117,170
- Net assets without donor restrictions
- $1,110,170
- Net assets with donor restrictions
- $7,000
- Gross receipts
- $235,597
- Employees
- 0
- Volunteers
- 183
- Year formed
- 1905
- State of legal domicile
- PA
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 |
|---|---|---|---|
| BILLY J SPICKERMAN | TRUSTEE Trustee or director | 0 | $0 |
| BLAKE DANIELS | TRUSTEE Trustee or director | 0 | $0 |
| MICHAEL GOULDEN | TRUSTEE Trustee or director | 0 | $0 |
| ANDREW ORISZKO | TRUSTEE Trustee or director | 0 | $0 |
| KEITH ROBSON | TRUSTEE Trustee or director | 0 | $0 |
| LAURIE FRANK | TREASURER Officer | 0 | $0 |
| PAMELA DERETA | EXALTED RULER Officer | 0 | $0 |
| BENJAMIN RADER Jr | ESQUIRE Officer | 0 | $0 |
| CYNTHIA RADER | LECTURING KNIGHT Officer | 0 | $0 |
| BRIAN FRANK | SECRETARY Officer | 0 | $0 |
| DAVID J HOGUE | LEADING KNIGHT Officer | 0 | $0 |
| NATALIE DERETA | LOYAL KNIGHT Officer | 0 | $0 |
| ALLAN ANDRASCIK | PRESIDING JUSTICE Officer | 0 | $0 |
| NATALIE PROTCH | CHAPLAIN Officer | 0 | $0 |
| CARL SMITH | INNER GUARD Officer | 0 | $0 |
990 for the year ended March 31, 2025: 15 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| BILLY J SPICKERMAN | TRUSTEE Trustee or director | 0 | $0 |
| BLAKE DANIELS | TRUSTEE Trustee or director | 0 | $0 |
| MICHAEL GOULDEN | TRUSTEE Trustee or director | 0 | $0 |
| ANDREW ORISZKO | TRUSTEE Trustee or director | 0 | $0 |
| KEITH ROBSON | TRUSTEE Trustee or director | 0 | $0 |
| LAURIE FRANK | TREASURER Officer | 0 | $0 |
| PAMELA DERETA | EXALTED RULER Officer | 0 | $0 |
| BENJAMIN RADER JR | ESQUIRE Officer | 0 | $0 |
| CYNTHIA RADER | LECTURING KNIGHT Officer | 0 | $0 |
| BRIAN FRANK | SECRETARY Officer | 0 | $0 |
| DAVID HOGUE DERETA | LEADING KNIGHT Officer | 0 | $0 |
| DANE JERSEY | LOYAL KNIGHT Officer | 0 | $0 |
| BENJAMIN RADER | TILER Officer | 0 | $0 |
| NATALIE PROTCH | CHAPLAIN Officer | 0 | $0 |
| CARL SMITH | INNER GUARD Officer | 0 | $0 |
990 for the year ended March 31, 2024: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DAVID HOGUE | TRUSTEE Trustee or director | 0 | $0 |
| KEITH J ROBSON | TRUSTEE Trustee or director | 0 | $0 |
| CINDY RADER | LECTURING KNIGHT Officer | 0 | $0 |
| BRIAN FRANK | SECRETARY Officer | 0 | $0 |
| PAM DERETA | LEADING KNIGHT Officer | 0 | $0 |
| LAURIE FRANK | TREASURER Officer | 0 | $0 |
| SHERRY HINES | EXALTED RULER Officer | 0 | $0 |
| BENJAMIN RADER JR | ESQUIRE Officer | 0 | $0 |
Address and contacts
- Address (IRS master file)
- 440 PINNEY ST, ROCHESTER, PA 15074-1932
- In care of
- % BRIAN FRANK
- Signed the 990
- BRIAN FRANK, TREASURER
- Phone
- (724) 775-6481
- Return prepared by
- BETH VANKIRK TAX SERVICE
Mission
BENEFIT AND HELP MEMBERS OF THE COMMUNITY
Program accomplishments
- HELPED MEMBERS OF THE COMMUNITY, VETERANS AND OTHER ORGANIZATIONS, OR MEMBERSExpenses $139,280
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
- 25-0351430
- Tax-exempt status
- 501(c)(8): Fraternal beneficiary society
- Exempt since
- 1972
- 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)
- $1,118,904
- Income (IRS master file)
- $235,597
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | March 2026 | $186,327 | $139,280 | $1,118,904 | XML |
| 990 | March 2025 | $77,434 | $80,080 | $1,071,887 | XML |
| 990 | March 2024 | $98,985 | $67,745 | $1,072,460 | XML |
| 990 | March 2023 | $71,224 | $67,064 | $1,053,875 | 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 25-0351430).
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 25-0351430.
- 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 1972.
- 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 are the officers and directors of BENEVOLENT & PROTECTIVE ORDER OF ELKS OF THE USA?
- The 990 for the year ended March 31, 2026 lists 15 people; 0 received compensation from the organization.
- 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 $186,327, expenses of $139,280 and total assets of $1,118,904 at year end.
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