Nonprofit · EIN 42-0136110
BENEVOLENT & PROTECTIVE ORDER OF ELKS OF THE USA
Also known as 290 WATERLOO
Tax-exempt · WATERLOO, IA 50703
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| March 31, 2026 | 990 | $346,338 | $350,180 | -$3,842 | $1,402,467 | $515,320 | $887,147 |
| March 31, 2025 | 990 | $340,713 | $385,218 | -$44,505 | $1,362,650 | $504,215 | $858,435 |
| March 31, 2024 | 990 | $385,949 | $368,002 | $17,947 | $1,430,719 | $527,778 | $902,941 |
Financial details: 990 for the year ended March 31, 2026
Revenue
- Contributions, gifts and grants
- $138,488
- Membership dues
- $60,045
- Program service revenue
- $38,693
- Investment income
- $10
- Net rental income
- $48,698
- Net income from gaming
- $10,066
- Net income from sales of inventory
- $110,383
- Other revenue
- $169,147
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $99,001
- Salaries, compensation and benefits (total)
- $99,001
- Professional fundraising fees
- $0
- Legal fees
- $1,928
- Accounting fees
- $900
- Occupancy
- $59,999
- Depreciation
- $23,036
- Program services (functional)
- $187,508
- Management and general (functional)
- $162,672
Balance sheet and other
- Total assets, start of year
- $1,362,650
- Total assets, end of year
- $1,402,467
- Total liabilities, end of year
- $515,320
- Net assets, end of year
- $887,147
- Land, buildings and equipment
- $1,255,301
- Net assets without donor restrictions
- $883,627
- Net assets with donor restrictions
- $3,520
- Gross receipts
- $598,100
- Employees
- 0
- Volunteers
- 0
- Year formed
- 1884
- State of legal domicile
- IA
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 |
|---|---|---|---|
| KAYLENE ORR | TRUSTEE Trustee or director | 2 | $0 |
| JON WAGNER | TRUSTEE Trustee or director | 2 | $0 |
| JEFF HOSTETLER | TRUSTEE Trustee or director | 2 | $0 |
| WILLIAM KAY | EXHALTED RULER Officer | 5 | $0 |
| KIRBY BAUMGARD | LEADING KNIGHT Officer | 5 | $0 |
| ERICK BRIGGS | LOYAL KNIGHT Officer | 5 | $0 |
| ROSS TODD | LECTURING KNIGHT Officer | 5 | $0 |
| TERI KAY | SECRETARY Officer | 5 | $0 |
| PAM TODD | TREASURER Officer | 5 | $0 |
990 for the year ended March 31, 2025: 9 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| GARY WHITCOMBE | TRUSTEE Trustee or director | 2 | $0 |
| DONALD DAY | TRUSTEE Trustee or director | 2 | $0 |
| JEFF HOSTETLER | TRUSTEE Trustee or director | 2 | $0 |
| CODY BRICKMAN | EXHALTED RULER Officer | 5 | $0 |
| WILLIAM KAY | LEADING KNIGHT Officer | 5 | $0 |
| JIM BUSS | LOYAL KNIGHT Officer | 5 | $0 |
| BRAD WESTENDORF | LECTURING KNIGHT Officer | 5 | $0 |
| VIRGIL HALEY | SECRETARY Officer | 5 | $0 |
| GAYLE CLARK | TREASURER Officer | 5 | $0 |
990 for the year ended March 31, 2024: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| BOB LIVINGSTON | TRUSTEE Trustee or director | 2 | $0 |
| DONALD DAY | TRUSTEE Trustee or director | 2 | $0 |
| CODY BRICKMAN | EXHALTED RULER Officer | 5 | $0 |
| JEFF HOSTETLER | LEADING KNIGHT Officer | 5 | $0 |
| JIM BUSS | LOYAL KNIGHT Officer | 5 | $0 |
| WILLIAM KAY | LECTURING KNIGHT Officer | 5 | $0 |
| VIRGIL HALEY | SECRETARY Officer | 5 | $0 |
| KENT SMOCK | TREASURER Officer | 5 | $0 |
Address and contacts
- Address (IRS master file)
- 407 E PARK AVE, WATERLOO, IA 50703-3528
- Principal officer (990 for 2025)
- WILLIAM KAY, 407 E PARK AVENUE, WATERLOO, IA 50703
- Signed the 990
- WILLIAM KAY, EXHALTED RULER
- Phone
- (319) 234-7568
- Website
- WWW.WATERLOOELKS.COM
- Return prepared by
- Keith Oltrogge CPA PC
Mission
FRATERNAL ORGANIZATION THAT PROVIDES FOOD AND BEVERAGE SERVICES, RECREATIONAL AND SOCIAL FACILITIES AND ACTIVITY AND MEETING FACILITIES FOR IT'S MEMBERS.
Program accomplishments
- TO PROVIDE FOOD, BEVERAGE AND ENTERTAINMENT SERVICES TO ELK MEMBERS.Expenses $187,508
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
- 42-0136110
- 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)
- $1,402,467
- Income (IRS master file)
- $598,100
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | March 2026 | $346,338 | $350,180 | $1,402,467 | XML |
| 990 | March 2025 | $340,713 | $385,218 | $1,362,650 | XML |
| 990 | March 2024 | $385,949 | $368,002 | $1,430,719 | XML |
| 990 | March 2023 | $333,790 | $345,989 | $1,458,390 | IRS |
| 990 | March 2022 | – | – | – | IRS |
| 990 | March 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 42-0136110).
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 42-0136110.
- 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 WILLIAM KAY.
- 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 9 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 $346,338, expenses of $350,180 and total assets of $1,402,467 at year end.
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