Nonprofit · EIN 31-4265956
BENEVOLENT & PROTECTIVE ORDER OF ELKS OF THE USA
Also known as 973 ATHENS
Tax-exempt · ATHENS, OH 45701
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| March 31, 2026 | 990 | $464,820 | $390,612 | $74,208 | $1,154,004 | $0 | $1,154,004 |
| March 31, 2025 | 990 | $552,592 | $350,046 | $202,546 | $985,619 | $11,594 | $974,025 |
| March 31, 2024 | 990 | $567,980 | $372,775 | $195,205 | $776,925 | $5,446 | $771,479 |
Financial details: 990 for the year ended March 31, 2026
Revenue
- Contributions, gifts and grants
- $45,093
- Membership dues
- $34,969
- Program service revenue
- $0
- Investment income
- $4,217
- Net rental income
- $350
- Net income from gaming
- $365,143
- Net income from sales of inventory
- $41,689
- Other revenue
- $415,510
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $73,956
- Salaries, compensation and benefits (total)
- $74,229
- Professional fundraising fees
- $0
- Accounting fees
- $2,267
- Occupancy
- $54,572
- Program services (functional)
- $181,276
- Management and general (functional)
- $36,220
- Fundraising (functional)
- $173,116
Balance sheet and other
- Total assets, start of year
- $1,049,108
- Total assets, end of year
- $1,154,004
- Total liabilities, end of year
- $0
- Net assets, end of year
- $1,154,004
- Publicly traded securities
- $742,681
- Gross receipts
- $558,944
- Employees
- 8
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 |
|---|---|---|---|
| JACK ALVIS | TRUSTEE Trustee or director | – | $0 |
| JAMES A BALDING | TRUSTEE CHAI Trustee or director | – | $0 |
| ERNIE PERRY | TRUSTEE Trustee or director | – | $0 |
| RICH RUSSELL | TRUSTEE Trustee or director | – | $0 |
| BRUCE STEENROD | TRUSTEE Trustee or director | – | $0 |
| CHARLOTTE D'AUGUSTINE | SECRETARY Officer | – | $0 |
| JEFF KAAZ | LEADING KNIG Officer | – | $0 |
| REBECCA MARTIN | INNER GUARD Officer | – | $0 |
| BRIAN MECUM | CHAPLAIN Officer | – | $0 |
| KATHLEEN PUGH | TILER Officer | – | $0 |
| JOSH RADCLIFF | ESQUIRE Officer | – | $0 |
| STEVE SAMMONS | EXALTED RULE Officer | – | $0 |
| DAN SATER | LECTURING KN Officer | – | $0 |
| PAT SMITH | TREASURER Officer | – | $0 |
| TIM LAIRSON | LOYAL KNIGHT Officer | – | $0 |
990 for the year ended March 31, 2025: 15 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JACK ALVIS | TRUSTEE Trustee or director | – | $0 |
| JAMES A BALDING | TRUSTEE CHAI Trustee or director | – | $0 |
| ADAM LEWIS | LECTURING KN Trustee or director | – | $0 |
| LEW MORRIS | TRUSTEE Trustee or director | – | $0 |
| ERNIE PERRY | TRUSTEE Trustee or director | – | $0 |
| RICH RUSSELL | EXULTED RULE Trustee or director | – | $0 |
| ALTON RUSS TENNEY | TRUSTEE Trustee or director | – | $0 |
| RON BROOKS | INNER GUARD Officer | – | $0 |
| ED CASTLE | LOYAL KNIGHT Officer | – | $0 |
| GLENN M HANSON | SECRETARY Officer | – | $0 |
| JAMES HERPY | CHAPLAIN Officer | – | $0 |
| MARK MAHAFFEY | LEADING KNIG Officer | – | $0 |
| BRIAN MECUM | ESQUIRE Officer | – | $0 |
| PAT SMITH | TREASURER Officer | – | $0 |
| CHAD THOMAS | TILER Officer | – | $0 |
990 for the year ended March 31, 2024: 15 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JACK ALVIS | TRUSTEE Trustee or director | – | $0 |
| JAMES A BALDING | TRUSTEE CHAI Trustee or director | – | $0 |
| ADAM LEWIS | LECTURING KN Trustee or director | – | $0 |
| LEW MORRIS | TRUSTEE Trustee or director | – | $0 |
| ERNIE PERRY | TRUSTEE Trustee or director | – | $0 |
| RICH RUSSELL | EXULTED RULE Trustee or director | – | $0 |
| ALTON RUSS TENNEY | TRUSTEE Trustee or director | – | $0 |
| RON BROOKS | INNER GUARD Officer | – | $0 |
| ED CASTLE | LOYAL KNIGHT Officer | – | $0 |
| GLENN M HANSON | SECRETARY Officer | – | $0 |
| JAMES HERPY | CHAPLAIN Officer | – | $0 |
| MARK MAHAFFEY | LEADING KNIG Officer | – | $0 |
| BRIAN MECUM | ESQUIRE Officer | – | $0 |
| PAT SMITH | TREASURER Officer | – | $0 |
| CHAD THOMAS | TILER Officer | – | $0 |
Address and contacts
- Address (IRS master file)
- 600 W UNION ST, ATHENS, OH 45701-2333
- In care of
- % RANDY DENNY
- Principal officer (990 for 2025)
- JAMES A BALDING, 6646 GURA ROAD, ATHENS, OH 45701
- Signed the 990
- RICH RUSSELL, TRUSTEE
- Phone
- (740) 592-9977
- Website
- ATHENSELKS973.ORG
- Return prepared by
- FAAS INC
Mission
THE BENEVOLENT AND PROTECTIVE ORDER OF ELKS IS A NATIONAL FRATERNAL ORGANIZATION SUPPORTING MANY PROJECTS NATIONALLY, STATE WIDE AND LOCALLY. SUCH AS DRUG AWARENESS, AND VETERAN AID GROUPS. DONATING FUNDS FOR SCHOLARSHIPS AND MAKING CONTRIBUTIONS TO CEREBAL PALSEY.
Program accomplishments
- TO SUPPORT VARIOUS BENEVOLENT AND YOUTH PROGRAMS SUCH AS DRUG AWARENESS, VETERENS AIDE GROUPS, PROVISIONS FOR NEEDY FAMILIES, AND CEREBRAL PALSY RESEARCH NATIONALLY, STATEWIDE, AND LOCALLY THROUGH DONATIONS, SCHOLARSHIPS AND VOLUNTEER HOURS.Expenses $82,688
- TO PROVIDE ACTIVITIES AND SERVICES FOR MEMBERS TO PROMOTE COMRADERY AND FELLOWSHIP.Expenses $13,881
- TO MANAGE AND MAINTAIN THE LODGE AND CLUBROOM FOR MEMBERS TO CARRY OUT THEExpenses $38,674
- TO MANAGE AND MAINTAIN THE LODGE AND CLUBROOM FOR MEMBERS TO CARRY OUT THE THE ORGANIZATION'S PRIMARY PURPOSES.Expenses $46,033
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
- 31-4265956
- 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)
- $1,154,004
- Income (IRS master file)
- $558,944
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | March 2026 | $464,820 | $390,612 | $1,154,004 | IRS |
| 990 | March 2025 | $552,592 | $350,046 | $985,619 | IRS |
| 990 | March 2024 | $567,980 | $372,775 | $776,925 | XML |
| 990 | March 2023 | $338,349 | $236,914 | $576,274 | 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 31-4265956).
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 31-4265956.
- 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 is the principal officer of BENEVOLENT & PROTECTIVE ORDER OF ELKS OF THE USA?
- The 990 for the year ended March 31, 2026 names JAMES A BALDING.
- 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 $464,820, expenses of $390,612 and total assets of $1,154,004 at year end.
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