Nonprofit · EIN 36-0793011
BENEVOLENT & PROTECTIVE ORDER OF ELKS OF THE USA
Also known as 597 RENO NV LODGE
Tax-exempt · CHICAGO, IL 60614
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| May 31, 2025 | 990 | $57,388,257 | $53,817,476 | $3,570,781 | $142,568,786 | $55,714,789 | $86,853,997 |
| May 31, 2024 | 990 | $47,747,173 | $46,550,601 | $1,196,572 | $132,161,484 | $48,140,368 | $84,021,116 |
| May 31, 2023 | 990 | $39,850,142 | $33,712,637 | $6,137,505 | $114,838,431 | $40,323,356 | $74,515,075 |
Financial details: 990 for the year ended May 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $47,565,737
- Investment income
- $8,869,590
- Royalties
- $154,987
- Net gain from sales of assets
- $6,136,215
- Net income from sales of inventory
- -$67,424
- Other revenue
- $952,930
Expenses
- Grants and similar amounts paid
- $139,000
- Benefits paid to members
- $24,537,592
- Compensation of officers, directors and key employees
- $269,900
- Other salaries and wages
- $2,207,128
- Salaries, compensation and benefits (total)
- $2,978,901
- Professional fundraising fees
- $0
- Legal fees
- $7,764
- Accounting fees
- $61,354
- Occupancy
- $332,153
- Travel
- $1,832,242
- Depreciation
- $203,915
Balance sheet and other
- Total assets, start of year
- $132,161,484
- Total assets, end of year
- $142,568,786
- Total liabilities, end of year
- $55,714,789
- Net assets, end of year
- $86,853,997
- Land, buildings and equipment
- $1,102,150
- Publicly traded securities
- $74,044,267
- Net assets without donor restrictions
- $86,853,997
- Gross unrelated business income
- $808,533
- Gross receipts
- $115,868,691
- Employees
- 62
- Volunteers
- 22
- Year formed
- 1895
- State of legal domicile
- DC
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 May 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| BRYAN R KLATT | GRAND SECRETARY/COO Trustee or director, Officer | 40 | $220,498 | $23,621 |
| SPENCER A MOORE | DIRECTOR Highest-paid employee | 40 | $141,299 | $17,672 |
| JOHNETTA TYLER | CONTOLLER Highest-paid employee | 40 | $140,100 | $17,211 |
| FREDRICK T MENSCH | DIRECTOR Highest-paid employee | 40 | $130,367 | $16,375 |
| BRIAN P O'NEILL | DIRECTOR Highest-paid employee | 40 | $115,636 | $5,782 |
| TINA M HARAN | DIRECTOR Highest-paid employee | 40 | $112,478 | $5,699 |
| JOSEPH C COOPER | GRAND TRUSTEE VICE CHAIRMA Trustee or director, Officer | 1 | $0 | $0 |
| SANDRA C BRANTNER | GRAND BUILDING APPLICATION Trustee or director | 1 | $0 | $0 |
| REV CHRISTOPHER J FORD | GRAND CHAPLAIN Trustee or director, Officer | 1 | $0 | $0 |
| LARRY A ROBERTSON | GRAND ESQUIRE Trustee or director, Officer | 1 | $0 | $0 |
| RAYMOND E DAMERON JR | GRAND ESTEEMED LEADING KNIGHT Trustee or director, Officer | 1 | $0 | $0 |
| C RICK THOMPSON | GRAND ESTEEMED LECTURING K Trustee or director, Officer | 1 | $0 | $0 |
| STEVEN A DAVIS | GRAND BUILDING APPLICATION Trustee or director | 1 | $0 | $0 |
| DOUGLAS A SCHIEFER | GRAND EXALTED RULER Trustee or director, Officer | 1 | $0 | $0 |
| JAMES S MASON | GRAND ESTEEMED LOYAL KNIGH Trustee or director, Officer | 1 | $0 | $0 |
13 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MICHAEL T OHREN | GRAND TRUSTEE PENSIONS MEM Trustee or director | 1 | $0 |
| JOHN S GROSS | GRAND TRUSTEE HOME MEMBER Trustee or director | 1 | $0 |
| TIMOTHY F JAEGER | GRAND TRUSTEE CHAIRMAN Trustee or director, Officer | 1 | $0 |
| JOHN M OWEN III | GRAND TRUSTEE APPROVING ME Trustee or director | 1 | $0 |
| WAYNE D COTTERLY | GRAND TRUSTEE SECRETARY Trustee or director, Officer | 1 | $0 |
| JOSEPH V BALESTRIERI JR | GRAND TILER Trustee or director, Officer | 1 | $0 |
| JOHN C FOLCIK | GRAND INNER GUARD Trustee or director, Officer | 1 | $0 |
| LEE O YOUNG | AIDE TO THE GRAND EXALTED Trustee or director, Officer | 1 | $0 |
| MALCOLM J MCPHERSON JR | ELKS MAGAZINE CHAIRMAN Officer | 1 | $0 |
| RONALD L HICKS | ELKS MAGAZINE MEMBER Officer | 1 | $0 |
| LOUIS J GRILLO | ELKS MAGAZINE SECRETARY Officer | 1 | $0 |
| MICHAEL T LUHR | ELKS MAGAZINE TREASURER Officer | 1 | $0 |
| MICHAEL F ZELLEN | ELKS MAGAZINE VICE-CHAIRMA Officer | 1 | $0 |
990 for the year ended May 31, 2024: 28 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| BRYAN R KLATT | GENERAL SECRETARY/COO Trustee or director, Officer | 40 | $210,801 | $21,257 |
| SPENCER A MOORE | DIRECTOR Highest-paid employee | 40 | $137,574 | $29,154 |
| JOHNETTA L TYLER | CONTROLLER Highest-paid employee | 40 | $131,009 | $15,334 |
| FREDRICK T MENSCH | DIRECTOR Highest-paid employee | 40 | $119,705 | $21,094 |
| TINA M HARAN | DIRECTOR Highest-paid employee | 40 | $110,357 | $13,036 |
| BRIAN P O'NEILL | DIRECTOR Highest-paid employee | 40 | $111,040 | $5,552 |
| JOSEPH C BASIL | GRAND TRUSTEE VICE CHAIRMA Trustee or director, Officer | 1 | $0 | $0 |
| JOHN S GROSS | GRAND BUILDING APPLICATION Trustee or director | 1 | $0 | $0 |
| REV CHRISTOPHER J FORD | GRAND CHAPLAIN Trustee or director, Officer | 1 | $0 | $0 |
| STEVEN WEATHERLY | GRAND ESQUIRE Trustee or director, Officer | 1 | $0 | $0 |
| EDWIN C GEISHERT JR | GRAND ESTEEMED LEADING KNI Trustee or director, Officer | 1 | $0 | $0 |
| DONALD E CHESNEL | GRAND ESTEEMED LECTURING K Trustee or director, Officer | 1 | $0 | $0 |
| MICHAEL T OHREN | GRAND BUILDING APPLICATION Trustee or director | 1 | $0 | $0 |
| RANDY P SHOOK | GRAND EXALTED RULER Trustee or director, Officer | 1 | $0 | $0 |
| ROY R NEWMAN | GRAND ESTEEMED LOYAL KNIGH Trustee or director, Officer | 1 | $0 | $0 |
| JOSEPH C COOPER | GRAND TRUSTEE PENSIONS MEM Trustee or director | 1 | $0 | $0 |
| WAYNE D COTTERLY | GRAND TRUSTEE HOME MEMBER Trustee or director | 1 | $0 | $0 |
| RICHARD J TABACHUK | GRAND TRUSTEE CHAIRMAN Trustee or director, Officer | 1 | $0 | $0 |
| TIMOTHY F JAEGER | GRAND TRUSTEE APPROVING ME Trustee or director | 1 | $0 | $0 |
| DOUGLAS A SHIEFER | GRAND TRUSTEE SECRETARY Trustee or director, Officer | 1 | $0 | $0 |
| BRUCE A HAYDEN | GRAND TILER Trustee or director, Officer | 1 | $0 | $0 |
| WILLIAM H BUTTRILL JR | GRAND INNER GUARD Trustee or director, Officer | 1 | $0 | $0 |
| JOE EVANS | AIDE TO THE GRAND EXALTED RULER Trustee or director, Officer | 1 | $0 | $0 |
| RONALD L HICKS | ELKS MAGAZINE CHAIRMAN Officer | 1 | $0 | $0 |
| MICHAEL T LUHR | ELKS MAGAZINE MEMBER Officer | 1 | $0 | $0 |
| MICHAEL F ZELLEN | ELKS MAGAZINE SECRETARY Officer | 1 | $0 | $0 |
| LOUIS J GRILLO | ELKS MAGAZINE TREASURER Officer | 1 | $0 | $0 |
| MALCOLM J MCPHERSON JR | ELKS MAGAZINE VICE-CHAIRMA Officer | 1 | $0 | $0 |
990 for the year ended May 31, 2023: 29 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| BRYAN KLATT | GENERAL SECRETARY/COO Trustee or director, Officer | 40 | $200,082 | $18,961 |
| SPENCER MOORE | DIRECTOR Highest-paid employee | 40 | $133,468 | $24,696 |
| JOHNETTA TYLER | CONTROLLER Highest-paid employee | 40 | $123,919 | $13,531 |
| FREDRICK MENSCH | DIRECTOR Highest-paid employee | 40 | $115,673 | $20,385 |
| PHIL CLAIBORNE | DIRECTOR Highest-paid employee | 40 | $111,921 | $14,805 |
| BRIAN O'NEILL | DIRECTOR Highest-paid employee | 40 | $105,097 | $5,255 |
| TINA HARAN | DIRECTOR Highest-paid employee | 40 | $104,713 | $5,105 |
| WAYNE D COTTERLY | GRAND BUILDING APPLICATIONS EAST Trustee or director | 1 | $0 | $0 |
| JOSEPH C COOPER | GRAND BUILDING APPLICATIONS WEST Trustee or director | 1 | $0 | $0 |
| REV FATHER STEPHEN MCNALLY | GRAND CHAPLAIN Trustee or director, Officer | 1 | $0 | $0 |
| JOHN J JENNINGS | GRAND ESQUIRE Trustee or director, Officer | 1 | $0 | $0 |
| GEORGE M LEHN | GRAND ESTEEMED LEADING KNIGHT Trustee or director, Officer | 1 | $0 | $0 |
| ALVIN E NAGEL | GRAND ESTEEMED LECTURING KNIGHT Trustee or director, Officer | 1 | $0 | $0 |
| R DOUGLAS LARSEN | GRAND ESTEEMED LOYAL KNIGHT Trustee or director, Officer | 1 | $0 | $0 |
| BRUCE A HIDLEY | GRAND EXALTED RULER Trustee or director, Officer | 1 | $0 | $0 |
| ALAN SUNUKJIAN | GRAND EXALTED RULER AIDE Trustee or director, Officer | 1 | $0 | $0 |
| BARTON F BARNES | GRAND INNER GUARD Trustee or director, Officer | 1 | $0 | $0 |
| KENNETH C LAFLEUR | GRAND TILER Trustee or director, Officer | 1 | $0 | $0 |
| RICHARD J TABACHUK | GRAND TRUSTEE APPROVING MEMBER Trustee or director | 1 | $0 | $0 |
| ALLEN H LENORT | GRAND TRUSTEE CHAIRMAN Trustee or director, Officer | 1 | $0 | $0 |
| DOUGLAS A SHIEFER | GRAND TRUSTEE HOME MEMBER Trustee or director | 1 | $0 | $0 |
| TIMOTHY F JAEGER | GRAND TRUSTEE PENSIONS MEMBER Trustee or director | 1 | $0 | $0 |
| JOSEPH C BASIL | GRAND TRUSTEE SECRETARY Trustee or director, Officer | 1 | $0 | $0 |
| CHARLES R CAMPBELL | GRAND TRUSTEE VICE CHAIRMAN Trustee or director, Officer | 1 | $0 | $0 |
| RONALD L HICKS | ELKS MAGAZINE CHAIRMAN Officer | 1 | $0 | $0 |
| MICHAEL T LUHR | ELKS MAGAZINE MEMBER Officer | 1 | $0 | $0 |
| MICHAEL F ZELLEN | ELKS MAGAZINE SECRETARY Officer | 1 | $0 | $0 |
| LOUIS J GRILLO | ELKS MAGAZINE TREASURER Officer | 1 | $0 | $0 |
| MALCOLM J MCPHERSON JR | ELKS MAGAZINE VICE-CHAIRMAN Officer | 1 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 2750 N LAKEVIEW AVE, CHICAGO, IL 60614-2256
- Mailing address (990-N for 2017)
- P O BOX 2306, HEWITT TX 76643
- Principal officer (990 for 2024)
- CARL SEIBERT, 2750 N LAKEVIEW AVENUE, CHICAGO, IL 60614
- Principal officer (990-N for 2017)
- ROB JOHNSON, P O BOX 2306, HEWITT TX 76643
- Signed the 990
- CARL SEIBERT, GRAND SECRETARY/COO
- Phone
- (773) 755-4700
- Website
- WWW.ELKS.ORG
- Return prepared by
- CJBS LLC
Mission
FRATERNAL ORGANIZATION THAT COORDINATES VARIOUS PROGRAMS FOR STATE ASSOCIATIONS AND SUBORDINATE LODGES OF THE ORDER OF ELKS.
Program accomplishments
- THE ORGANIZATION PROVIDES PROPERTY, CRIME, AND BOILER AND MACHINERY LOSS PROTECTION COVERAGE FOR THE ORGANIZATION, AFFILIATED ORGANIZATIONS, STATE ASSOCIATIONS AND APPROXIMATELY 2,000 LODGES CONSISTING OF APPROXIMATELY 800,000 MEMBERS. THE PROGRAM IS FUNDED THROUGH ASSESSMENT TO THE COVERED ORGANIZATION. COSTS IN EXCESS OF THE ASSESSMENTS IS BORNE BY THE ORGANIZATION AND REIMBURSED THROUGH FUTURE ASSESSMENTS.Expenses $24,301,601 · revenue $18,813,276
- THE ORGANIZATION PURCHASES EXCESS GENERAL LIABILITY INSURANCE COVERAGE FOR ORGANIZATION, AFFILIATED ORGANIZATIONS, STATE ASSOCIATIONS AND APPROXIMATELY 2,000 LODGES CONSISTING OF APPROXIMATELY 800,000 MEMBERS. THE GENERAL LIABILITY PROGRAM, INCLUDING PREMIUM COSTS FOR THE STOP LOSS AND COVERAGE POLICIES, IS FUNDED THROUGH MEMBERSHIP DUES AND ASSESSMENTS.Expenses $16,620,616 · revenue $18,365,588
- THE ORGANIZATION PUBLISHES THE ELKS MAGAZINE. THE MAGAZINE, WHICH IS PRODUCED TEN TIMES ANNUALLY, IS CIRCULATED TO THE MEMBERS OF THE ORDER TO PROMOTE AND REPORT ON THE ACTIVITIES OF THE ORGANIZATION.Expenses $5,594,978 · revenue $4,564,755
- OTHER PROGRAMS INCLUDING THE ANNUAL CONVENTION ATTENDED BY MEMBERS.Expenses $1,993,671 · revenue $5,872,742
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 May, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | May 31, 2026 | October 15, 2026 | Not on file |
| 2024 | May 31, 2025 | October 15, 2025 | 990 on file |
| 2023 | May 31, 2024 | October 15, 2024 | 990 on file |
IRS record
- EIN
- 36-0793011
- Tax-exempt status
- 501(c)(8): Fraternal beneficiary society
- Donations deductible (Pub 78)
- Organization other than a public charity or private foundation; Group exemption; Fraternal lodge, deductible only for charitable purposes
- Exempt since
- 1951
- Accounting year ends
- May
- Files
- Form 990 or 990-EZ
- Group exemption
- 1156 (1,756 member organizations)
- Assets (IRS master file)
- $142,568,786
- Income (IRS master file)
- $115,868,691
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | May 2025 | $57,388,257 | $53,817,476 | $142,568,786 | XML |
| 990 | May 2024 | $47,747,173 | $46,550,601 | $132,161,484 | XML |
| 990 | May 2023 | $39,850,142 | $33,712,637 | $114,838,431 | XML |
| 990 | May 2022 | $35,919,153 | $33,785,605 | $112,726,648 | IRS |
| 990 | May 2021 | – | – | – | IRS |
| 990 | May 2020 | – | – | – | IRS |
| 990 | May 2019 | – | – | – | IRS |
| 990-N for 2017 Officer: ROB JOHNSON | May 31, 2018 | ≤ $50,000 receipts | – | – | e-Postcard |
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 36-0793011).
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 36-0793011.
- 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.
- Are donations to BENEVOLENT & PROTECTIVE ORDER OF ELKS OF THE USA tax-deductible?
- Yes. It is listed in IRS Publication 78 (Organization other than a public charity or private foundation; Group exemption; Fraternal lodge, deductible only for charitable purposes).
- 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 2025 (the year ending May 31, 2026) is due October 15, 2026. 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 May 2025.
- Who is the principal officer of BENEVOLENT & PROTECTIVE ORDER OF ELKS OF THE USA?
- The 990 for the year ended May 31, 2025 names CARL SEIBERT.
- Who are the officers and directors of BENEVOLENT & PROTECTIVE ORDER OF ELKS OF THE USA?
- The 990 for the year ended May 31, 2025 lists 28 people; 6 received compensation from the organization, the highest $220,498 (BRYAN R KLATT, GRAND SECRETARY/COO).
- How much revenue does BENEVOLENT & PROTECTIVE ORDER OF ELKS OF THE USA have?
- On its 990 for the year ended May 31, 2025 it reported revenue of $57,388,257, expenses of $53,817,476 and total assets of $142,568,786 at year end.
Organizations in its group exemption (1,756)
- BENEVOLENT & PROTECTIVE ORDER OF ELKS OF THE USA EIN 99-0034655 · HONOLULU, HI · last filed 990 for 2025
- BENEVOLENT & PROTECTIVE ORDER OF ELKS OF THE USA EIN 31-0214050 · LIBERTY TWP, OH · last filed 990 for 2026
- BENEVOLENT & PROTECTIVE ORDER OF ELKS OF THE USA EIN 21-0495594 · LAKEHURST, NJ · last filed 990 for 2026
- BENEVOLENT & PROTECTIVE ORDER OF ELKS OF THE USA EIN 95-0541110 · SAN PEDRO, CA · last filed 990 for 2025
- MERCER COUNTY ELKS HOME ASSOCIATION EIN 34-0870669 · CELINA, OH · last filed 990 for 2026
- BENEVOLENT & PROTECTIVE ORDER OF ELKS OF THE USA EIN 91-0279722 · KELSO, WA · last filed 990 for 2026
- BENEVOLENT & PROTECTIVE ORDER OF ELKS OF THE USA EIN 22-2243363 · N WILDWOOD, NJ · last filed 990 for 2026
- BENEVOLENT & PROTECTIVE ORDER OF ELKS OF THE USA EIN 94-1353727 · EMERALD HILLS, CA · last filed 990 for 2026
- BENEVOLENT & PROTECTIVE ORDER OF ELKS OF THE USA EIN 93-0410224 · HILLSBORO, OR · last filed 990 for 2026
- BENEVOLENT & PROTECTIVE ORDER OF ELKS OF THE USA EIN 91-0142820 · SEATTLE, WA · last filed 990 for 2026
- BENEVOLENT & PROTECTIVE ORDER OF ELKS OF THE USA EIN 38-0341608 · GRAND BLANC, MI · last filed 990 for 2026
- BENEVOLENT & PROTECTIVE ORDER OF ELKS OF THE USA EIN 95-0541050 · PASADENA, CA · last filed 990 for 2026
- BENEVOLENT & PROTECTIVE ORDER OF ELKS OF THE USA EIN 91-0142890 · SELAH, WA · last filed 990 for 2026
- BENEVOLENT & PROTECTIVE ORDER OF ELKS OF THE USA EIN 06-0640033 · WESTBROOK, CT · last filed 990 for 2026
- BENEVOLENT & PROTECTIVE ORDER OF ELKS OF THE USA EIN 95-1594980 · NEWPORT BEACH, CA · last filed 990 for 2026
- BENEVOLENT & PROTECTIVE ORDER OF ELKS OF THE USA EIN 58-0159015 · TUCKER, GA · last filed 990 for 2025
- BENEVOLENT & PROTECTIVE ORDER OF ELKS OF THE USA EIN 22-0764380 · BRIDGEWATER, NJ · last filed 990 for 2026
- BENEVOLENT & PROTECTIVE ORDER OF ELKS OF THE USA EIN 94-0455153 · CHICO, CA · last filed 990 for 2026
- BENEVOLENT & PROTECTIVE ORDER OF ELKS OF THE USA EIN 86-0221352 · LK HAVASU CTY, AZ · last filed 990 for 2026
- BENEVOLENT & PROTECTIVE ORDER OF ELKS OF THE USA EIN 75-1840709 · FORT WORTH, TX · last filed 990 for 2025
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- CENTRAL STATES SOUTHEAST & SOUTHWEST AREAS HEALTH & WELFARE F EIN 36-2154936 · last filed 990 for 2024
- FEEDING AMERICA EIN 36-3673599 · last filed 990 for 2025
- UNIVERSITY OF CHICAGO MEDICAL CENTER EIN 36-3488183 · last filed 990 for 2025
- NORTHWESTERN MEMORIAL HEALTHCARE EIN 36-3152959 · last filed 990 for 2025
- RUSH UNIVERSITY MEDICAL CENTER EIN 36-2174823 · last filed 990 for 2025
- THE CHICAGO COMMUNITY TRUST EIN 36-2167000 · last filed 990 for 2025