Nonprofit · EIN 38-3628555
BENEVOLENT & PROTECTIVE ORDER OF ELKS OF THE USA
Also known as 974 BIG RAPIDS
Tax-exempt · BIG RAPIDS, MI 49307
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| March 31, 2026 | 990 | $108,352 | $89,300 | $19,052 | $396,382 | $5,609 | $390,773 |
| March 31, 2025 | 990 | $126,014 | $93,318 | $32,696 | $374,377 | $2,656 | $371,721 |
| March 31, 2024 | 990-EZ | $108,924 | $94,514 | $14,410 | $325,159 | $14,479 | $310,680 |
| March 31, 2022 | 990-EZ | $89,130 | $78,329 | $10,801 | $280,324 | $9,618 | $270,706 |
Financial details: 990 for the year ended March 31, 2026
Revenue
- Contributions, gifts and grants
- $24,756
- Membership dues
- $8,788
- Program service revenue
- $0
- Investment income
- $1,943
- Net rental income
- $2,932
- Net income from fundraising events
- $43,661
- Net income from gaming
- $1,633
- Net income from sales of inventory
- $33,427
- Other revenue
- $81,653
Expenses
- Grants and similar amounts paid
- $8,684
- Other salaries and wages
- $10,334
- Salaries, compensation and benefits (total)
- $11,651
- Professional fundraising fees
- $0
- Accounting fees
- $2,957
- Occupancy
- $26,780
- Depreciation
- $5,088
- Program services (functional)
- $68,361
- Management and general (functional)
- $20,939
Balance sheet and other
- Total assets, start of year
- $374,377
- Total assets, end of year
- $396,382
- Total liabilities, end of year
- $5,609
- Net assets, end of year
- $390,773
- Land, buildings and equipment
- $244,799
- Net assets without donor restrictions
- $345,381
- Net assets with donor restrictions
- $45,392
- Gross receipts
- $174,031
- Employees
- 5
- Volunteers
- 12
- Year formed
- 1906
- 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 |
|---|---|---|---|
| MATT ADAMS | TREASURER Trustee or director, Officer | 10 | $0 |
| CASEY COUNSELOR | TRUSTEE Trustee or director | 1 | $0 |
| CHAD CURRIE | TRUSTEE Trustee or director | 1 | $0 |
| PHIL CURRIE | EXALTED RULE Trustee or director, Officer | 5 | $0 |
| BLAIR ENTEMEN | TILER Trustee or director | 2 | $0 |
| SUE JOHNSON | SECRETARY Trustee or director, Officer | 10 | $0 |
| JIM LINDSEY | ESQUIRE Trustee or director | 2 | $0 |
| TROY LINDSEY | CHAPLAIN Trustee or director | 2 | $0 |
| ADAM LONDON | LOYAL KNIGHT Trustee or director, Officer | 5 | $0 |
| BRUCE PARKER | INNER GUARD Trustee or director | 2 | $0 |
| JASON REHKOPF | TRUSTEE Trustee or director | 1 | $0 |
| MIKE SIMON | LECTURING KN Trustee or director, Officer | 5 | $0 |
| SHANE STRICKLER | LEADING KNIG Trustee or director, Officer | 5 | $0 |
| CHRIS VENNIX | TRUSTEE Trustee or director | 1 | $0 |
990 for the year ended March 31, 2025: 11 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CASEY COUNSELOR | TRUSTEE Trustee or director | – | $0 |
| PHIL CURRIE | TRUSTEE Trustee or director | – | $0 |
| NICK CZINDER | TRUSTEE Trustee or director | – | $0 |
| JEFFREY GODFREY | SECRETARY Trustee or director, Officer | – | $0 |
| SUE JOHNSON | OFFICER Trustee or director, Officer | – | $0 |
| ADAM LONDON | OFFICER Trustee or director, Officer | – | $0 |
| AMBER MORGAN-REHKOPF | TREASURER Trustee or director, Officer | – | $0 |
| JASON REHKOPF | EXALTED RULE Trustee or director, Officer | – | $0 |
| MIKE SIMON | OFFICER Trustee or director, Officer | – | $0 |
| SHANE STRICKLER | OFFICER Trustee or director, Officer | – | $0 |
| CHRIS VENIX | TRUSTEE Trustee or director | – | $0 |
990-EZ for the year ended March 31, 2024: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Josh Eling | Exalted Ruler | 20 | $0 |
| Tom Stellard | Secretary | 0 | $0 |
| Eric Wolfe | Treasurer | 0 | $0 |
| Sue Johnson | Leading Knight | 0 | $0 |
990-EZ for the year ended March 31, 2022: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Sue Johnson | Secretary | 10 | $2,500 |
| Eric Wolfe | Treasurer | 10 | $1,500 |
| Josh Eling | Exalted Ruler | 20 | $0 |
| Dave Hosking | Leading Knight | 5 | $0 |
| Tom Stellard | Trustee | 10 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 1008B, BIG RAPIDS, MI 49307-0248
- Principal officer (990 for 2025)
- PHIL CURRIE, PO BOX 1008B, BIG RAPIDS, MI 49307
- Signed the 990
- PHIL CURRIE, EXALTED RULER
- Phone
- (231) 796-5451
- Return prepared by
- MATTHEW R ADAMS CPA LLC
Mission
TO INCULCATE THE PRINCIPLES OF CHARITY, JUSTICE, BROTHERLY LOVE AND FIDELITY; TO RECOGNIZE A BELIEF IN GOD; TO PROMOTE THE WELFARE AND ENHANCE THE HAPPINESS OF ITS MEMBERS; TO QUICKEN THE SPIRIT OF AMERICAN PATRIOTISM; TO CULTIVATE GOOD FELLOWSHIP; TO PERPETUATE ITSELF AS A FRATERNAL ORGANIZATION, AND TO PROVIDE FOR ITS GOVERNMENT, THE BENEVOLENT AND PROTECTIVE ORDER OF ELKS OF THE UNITED STATES OF AMERICA WILL SERVE THE PEOPLE AND COMMUNITIES THROUGH BENEVOLENT PROGRAMS, DEMONSTRATING THAT ELKS CARE AND ELKS SHARE.
Program accomplishments
- TO PROMOTE AND PRACTICE THE FOUR CARDINAL VIRTUES OF CHARITY, JUSTICE, BROTHERLY LOVE AND FIDELITY; TO PROMOTE THE WELFARE AND ENHANCE THE HAPPINESS OF ITS MEMBERS; TO QUICKEN THE SPIRIT OF AMERICAN PATRIOTISM AND CULTIVATE GOOD FELLOWSHIP.Expenses $68,361 · grants $8,684
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-EZ on file |
IRS record
- EIN
- 38-3628555
- 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)
- $396,382
- Income (IRS master file)
- $174,031
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | March 2026 | $108,352 | $89,300 | $396,382 | XML |
| 990 | March 2025 | $126,014 | $93,318 | $374,377 | XML |
| 990-EZ | March 2024 | $108,924 | $94,514 | $325,159 | XML |
| 990-EZ | March 2023 | – | – | – | IRS |
| 990-EZ | March 2022 | $89,130 | $78,329 | $280,324 | XML |
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 38-3628555).
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 38-3628555.
- 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 PHIL CURRIE.
- 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 14 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 $108,352, expenses of $89,300 and total assets of $396,382 at year end.
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