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Nonprofit · EIN 34-4186450

BENEVOLENT & PROTECTIVE ORDER OF ELKS OF THE USA

Also known as 1139 GREENVILLE

Tax-exempt · GREENVILLE, OH 45331

Financials

$230K$209K2023$339K$254K2024$312K$285K2025
Revenue Expenses · by fiscal year end
Financials of BENEVOLENT & PROTECTIVE ORDER OF ELKS OF THE USA by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
March 31, 2026990$311,955$284,993$26,962$564,513$4,155$560,358
March 31, 2025990$338,688$253,673$85,015$514,339$4,078$510,261
March 31, 2024990$230,206$209,427$20,779$429,397$4,151$425,246
Financial details: 990 for the year ended March 31, 2026

Revenue

Contributions, gifts and grants
$106,292
Membership dues
$64,085
Program service revenue
$10,235
Investment income
$7,392
Net income from gaming
$117,505
Net income from sales of inventory
$70,531
Other revenue
$188,036

Expenses

Grants and similar amounts paid
$0
Benefits paid to members
$4,492
Compensation of officers, directors and key employees
$7,874
Other salaries and wages
$77,857
Salaries, compensation and benefits (total)
$93,267
Professional fundraising fees
$0
Accounting fees
$16,012
Occupancy
$26,658
Depreciation
$10,555
Program services (functional)
$171,297
Management and general (functional)
$113,696

Balance sheet and other

Total assets, start of year
$514,339
Total assets, end of year
$564,513
Total liabilities, end of year
$4,155
Net assets, end of year
$560,358
Land, buildings and equipment
$231,563
Gross unrelated business income
$150
Gross receipts
$583,928
Employees
12
Volunteers
20
Year formed
1908
State of legal domicile
OH

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.

NameTitleHours / weekCompensation
REBECCA BOROWSKESECRETARY
Officer
15$5,574
MIRANDA HARLEMANTREASURER
Officer
15$2,300
MINDY ARMSTRONGTRUSTEE
Trustee or director, Officer
2$0
BRADLEY DILLTRUSTEE
Trustee or director
2$0
BRIAN SWIGEREXALTED RULE
Officer
2$0
JENNIFER ANDERSONTRUSTEE
Trustee or director
2$0
RODNEY ARMSTRONGTRUSTEE
Trustee or director
2$0
990 for the year ended March 31, 2025: 8 people
NameTitleHours / weekCompensation
REBECCA BOROWSKESECRETARY
Officer
15$5,126
MIRANDA HARLEMANTREASURER
Officer
15$2,000
MINDY ARMSTRONGTRUSTEE
Trustee or director, Officer
2$0
DAVID SOUTHTRUSTEE
Trustee or director
2$0
NORM FULLERTONTRUSTEE
Trustee or director
2$0
RHONDA MINTONEXALTED RULE
Officer
2$0
JENNIFER ANDERSONTRUSTEE
Trustee or director
2$0
RODNEY ARMSTRONGTRUSTEE
Trustee or director
2$0
990 for the year ended March 31, 2024: 7 people
NameTitleHours / weekCompensation
REBECCA BOROWSKESECRETARY
Officer
15$4,973
MIRANDA HARLEMANTREASURER
Officer
15$2,000
MINDY ARMSTRONGTRUSTEE
Trustee or director, Officer
2$0
CAT EASTTRUSTEE
Trustee or director
2$0
RYAN WARNERTRUSTEE
Trustee or director
2$0
LUGENE IGNAFFOEXALTED RULE
Officer
2$0
JEN ANDERSONTRUSTEE
Trustee or director
2$0

Address and contacts

Address (IRS master file)
214 W 3RD ST, GREENVILLE, OH 45331-1440
Principal officer (990 for 2025)
REBECCA BOROWSKE, 214 W THIRD ST, GREENVILLE, OH 45331
Signed the 990
REBECCA BOROWSKE, SECRETARY
Phone
(937) 548-1139
Return prepared by
ESAREY & ASSOCIATES LLC

Mission

THE LODGE MISSION IS TO PROMOTE THE PRINCIPALS OF CHARITY, JUSTICE, BROTHERLY LOVE AND FIDELITY. IT PROVIDES CHARITABLE SUPPORT TO VETERANS, YOUTH, CHARITIES AND COMMUNITY PROGRAMS THROUGH VOLUNTEER SERVICE AND FINANCIAL CONTRIBUTIONS. ACTIVITIES INCLUDED HOSTING YOUTH EVENTS, PROVIDING ASSISTANCE FOR FAMILIES IN NEED, AND SUPPORTING LOCAL VETERANS.

990 for the year ended March 31, 2026

Program accomplishments

  • THE LODGE PROVIDES FACILITIES AND VARIOUS EVENTS FOR MEMBER FELLOWSHIP. THE LODGE HOSTS VARIOUS CEREMONIES TO HONOR MEMBERS AND OUR COUNTRY. VARIOUS ACTIVITIES FOR FAMILIES AND YOUTH ARE HELD THROUGHOUT THE YEAR. MEMBERS HAVE OPPORTUNITIES TO PARTICIPATE AS LEADERS. THE LODGE PARTICIPATES IN FUNDRAISING FOR CHARITIES TO BENEFIT VETERANS, YOUTH, THE ELKS NATIONAL FOUNDATION AND VARIOUS CHARITIES AS APPROVED ON THE LODGE FLOOR.
    Expenses $171,297

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 yearYear endedDueIRS public records
2025March 31, 2026August 17, 2026990 on file
2024March 31, 2025August 15, 2025990 on file
2023March 31, 2024August 15, 2024990 on file

IRS record

EIN
34-4186450
Tax-exempt status
501(c)(8): Fraternal beneficiary society
Exempt since
1951
Accounting year ends
March
Files
Form 990 or 990-EZ
Assets (IRS master file)
$564,513
Income (IRS master file)
$583,928

Filing history

FormYear endedRevenueExpensesAssetsReturn
990March 2026$311,955$284,993$564,513XML
990March 2025$338,688$253,673$514,339XML
990March 2024$230,206$209,427$429,397XML
990March 2023$205,150$199,056$404,723IRS
990March 2022–––IRS
990March 2021–––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 34-4186450).

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 34-4186450.
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 REBECCA BOROWSKE.
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 7 people; 2 received compensation from the organization, the highest $5,574 (REBECCA BOROWSKE, SECRETARY).
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 $311,955, expenses of $284,993 and total assets of $564,513 at year end.

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