Nonprofit · EIN 38-0341794
BENEVOLENT & PROTECTIVE ORDER OF ELKS OF THE USA
Also known as 1575 HILLSDALE
Tax-exempt · HILLSDALE, MI 49242
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| March 31, 2026 | 990 | $174,055 | $158,156 | $15,899 | $427,786 | $0 | $427,786 |
| March 31, 2025 | 990 | $183,795 | $195,493 | -$11,698 | $409,247 | $0 | $409,247 |
| March 31, 2024 | 990 | $217,931 | $233,678 | -$15,747 | $427,234 | $1,007 | $426,227 |
| March 31, 2023 | 990 | $225,364 | $242,660 | -$17,296 | $414,636 | $9,634 | $405,002 |
| March 31, 2022 | 990 | $193,188 | $162,479 | $30,709 | $462,720 | $6,933 | $455,787 |
Financial details: 990 for the year ended March 31, 2026
Revenue
- Contributions, gifts and grants
- $10,973
- Program service revenue
- $28,412
- Investment income
- $21,103
- Net rental income
- $8,681
- Net gain from sales of assets
- $15,887
- Net income from fundraising events
- $31,109
- Net income from gaming
- $29,622
- Net income from sales of inventory
- $44,137
- Other revenue
- $113,567
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $32,114
- Salaries, compensation and benefits (total)
- $34,735
- Professional fundraising fees
- $0
- Accounting fees
- $7,364
- Depreciation
- $12,986
- Program services (functional)
- $124,975
- Fundraising (functional)
- $33,181
Balance sheet and other
- Total assets, start of year
- $409,247
- Total assets, end of year
- $427,786
- Total liabilities, end of year
- $0
- Net assets, end of year
- $427,786
- Land, buildings and equipment
- $149,601
- Publicly traded securities
- $218,098
- Net assets without donor restrictions
- $145,932
- Net assets with donor restrictions
- $281,854
- Gross receipts
- $202,676
- Employees
- 8
- Volunteers
- 297
- Year formed
- 1948
- State of legal domicile
- MI
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 |
|---|---|---|---|
| ROD BEACH | TRUSTEE Trustee or director | – | $0 |
| TODD BLACK | TRUSTEE Trustee or director | – | $0 |
| TERESA HAWKINS | ESTEEMED LEC Trustee or director, Officer | – | $0 |
| SHANE HUGENELL | EXALTED RULE Trustee or director, Officer | – | $0 |
| DELESHA PADULA | TRUSTEE Trustee or director | – | $0 |
| MIKE PARNEY | ESTEEMED LEA Trustee or director, Officer | – | $0 |
| AARON SCRIVENS | TREASURER Trustee or director, Officer | – | $0 |
| AMY SPRATT | ESTEEMED LOY Trustee or director, Officer | – | $0 |
| DAN WATKINS | TRUSTEE Trustee or director | – | $0 |
| CHRIS YINGLING | SECRETARY Trustee or director, Officer | – | $0 |
| CONNIE YINGLING | TRUSTEE Trustee or director | – | $0 |
990 for the year ended March 31, 2025: 11 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| BRIAN AUSEON | TRUSTEE Trustee or director | – | $0 |
| TODD BLACK | TRUSTEE Trustee or director | – | $0 |
| DEBBIE BRYANT | TRUSTEE Trustee or director | – | $0 |
| ROB HEINZ | ESTEEMED LEC Trustee or director, Officer | – | $0 |
| MIKE MCCARTHY | ESTEEMED LEA Trustee or director, Officer | – | $0 |
| DELESHA PADULA | TRUSTEE Trustee or director | – | $0 |
| MIKE PARNEY | ESTEEMED LOY Trustee or director, Officer | – | $0 |
| AARON SCRIVENS | TREASURER Trustee or director, Officer | – | $0 |
| DAN WATKINS | TRUSTEE Trustee or director | – | $0 |
| JAMES WOLODKIN | EXALTED RULE Trustee or director, Officer | – | $0 |
| CHRIS YINGLING | SECRETARY Trustee or director, Officer | – | $0 |
990 for the year ended March 31, 2024: 15 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CARTER BALLINGER | ESQUIRE Trustee or director | – | $0 |
| LANCE BENZING | ESTEEMED LEC Trustee or director, Officer | – | $0 |
| CASEY CALDWELL | TRUSTEE Trustee or director | – | $0 |
| DONALD CROSS | CHAPLAIN Trustee or director | – | $0 |
| DAVID KNOLL | TRUSTEE Trustee or director | – | $0 |
| MIKE MCCARTHY | EXALTED RULE Trustee or director, Officer | – | $0 |
| BRADLEY MCKITTERICK | TRUSTEE Trustee or director | – | $0 |
| TAMMY REGNER | ESTEEMED LOY Trustee or director, Officer | – | $0 |
| MICHELLE ROGERS | TRUSTEE Trustee or director | – | $0 |
| KELLY ROLLINS | INNER GUARD Trustee or director | – | $0 |
| AMY SPRATT | TRUSTEE Trustee or director | – | $0 |
| JEREMY SPRATT | SECRETARY Trustee or director, Officer | – | $0 |
| BOB SWICK | ESTEEMED LEA Trustee or director, Officer | – | $0 |
| DEB SWICK | TREASURER Trustee or director, Officer | – | $0 |
| VACANT | TILER Trustee or director | – | $0 |
990 for the year ended March 31, 2023: 16 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MONET HUGENELL | SECRETARY Trustee or director, Officer | 5 | $2,792 |
| BRIAN AUSEON | TRUSTEE Trustee or director | 1 | $0 |
| CARTER BALLINGER | ESQUIRE Trustee or director | 1 | $0 |
| LANCE BENZING | TILER Trustee or director | 1 | $0 |
| CASEY CALDWELL | TRUSTEE Trustee or director | 1 | $0 |
| KELSEY CALDWELL | CYBER-ASSIST Trustee or director | 1 | $0 |
| DONALD CROSS | CHAPLAIN Trustee or director | 1 | $0 |
| LAURIE KINSEY | ESTEEMED LOY Trustee or director, Officer | 1 | $0 |
| ZACH KINSEY | INNER GUARD Trustee or director | 1 | $0 |
| LINDA LOOMIS | TREASURER Trustee or director, Officer | 1 | $0 |
| BRADLEY MCKITTERICK | TRUSTEE Trustee or director | 1 | $0 |
| OPEN | ESTEEMED LEA Trustee or director, Officer | 1 | $0 |
| TAMARA REGNER | EXALTED RULE Trustee or director, Officer | 1 | $0 |
| MICHELLE ROGERS | TRUSTEE Trustee or director | 1 | $0 |
| RICHARD SMITH | TRUSTEE Trustee or director | 1 | $0 |
| AMY SPRATT | ESTEEMED LEC Trustee or director, Officer | 1 | $0 |
990 for the year ended March 31, 2022: 16 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| BILLIE JO HARWOOD | SECRETARY Trustee or director, Officer | 5 | $3,404 |
| BRIAN AUSEON | TRUSTEE Trustee or director | 1 | $0 |
| CARTER BALLINGER | ESQUIRE Trustee or director | 1 | $0 |
| LANCE BENZING | TILER Trustee or director | 1 | $0 |
| CASEY CALDWELL | TRUSTEE Trustee or director | 1 | $0 |
| KELSEY CALDWELL | CYBER-ASSIST Trustee or director | 1 | $0 |
| DONALD CROSS | CHAPLAIN Trustee or director | 1 | $0 |
| CAROL DREWS | TRUSTEE Trustee or director | 1 | $0 |
| LAURIE KINSEY | ESTEEMED LOY Trustee or director, Officer | 1 | $0 |
| ZACH KINSEY | INNER GUARD Trustee or director | 1 | $0 |
| ROBERT LEIER | ESTEEMED LEA Trustee or director, Officer | 1 | $0 |
| BRADLEY MCKITTERICK | TRUSTEE Trustee or director | 1 | $0 |
| TAMARA REGNER | EXALTED RULE Trustee or director, Officer | 5 | $0 |
| MICHELLE ROGERS | ESTEEMED LEC Trustee or director, Officer | 1 | $0 |
| RICHARD SMITH | TRUSTEE Trustee or director | 1 | $0 |
| KAYLA THOMPSON | TREASURER Trustee or director, Officer | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 60 N MANNING ST, HILLSDALE, MI 49242-1631
- Principal officer (990 for 2025)
- SHANE HUGENELL
- Signed the 990
- SHANE HUGENELL, EXALTED RULER
- Phone
- (517) 437-7266
- Return prepared by
- BILDNER & DONAHUE PC
Mission
FRATERNAL & SOCIAL ACTIVITIES
Program accomplishments
- FRATERNAL & SOCIAL ACTIVITIES FOR MEMBERS
- YOUTH AND COMMUNITY SERVICE PROJECTS
- N/A
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
- 38-0341794
- 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)
- $427,786
- Income (IRS master file)
- $202,676
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | March 2026 | $174,055 | $158,156 | $427,786 | XML |
| 990 | March 2025 | $183,795 | $195,493 | $409,247 | XML |
| 990 | March 2024 | $217,931 | $233,678 | $427,234 | XML |
| 990 | March 2023 | $225,364 | $242,660 | $414,636 | XML |
| 990 | March 2022 | $193,188 | $162,479 | $462,720 | XML |
| 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 38-0341794).
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 38-0341794.
- 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 SHANE HUGENELL.
- 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; 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 $174,055, expenses of $158,156 and total assets of $427,786 at year end.
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