Nonprofit · EIN 52-0244104
BENEVOLENT & PROTECTIVE ORDER OF ELKS OF THE USA
Also known as 470 FROSTBURG
Tax-exempt · FROSTBURG, MD 21532
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| March 31, 2026 | 990-EZ | $121,028 | $95,232 | $25,796 | $53,353 | $810 | $52,543 |
| March 31, 2025 | 990-EZ | $85,065 | $111,065 | -$26,000 | $27,590 | $843 | $26,747 |
| March 31, 2024 | 990-EZ | $111,693 | $103,073 | $8,620 | $53,588 | $841 | $52,747 |
Financial details: 990-EZ for the year ended March 31, 2026
Revenue
- Contributions, gifts and grants
- $13,154
- Membership dues
- $10,955
- Net income from fundraising events
- $49,464
- Net income from sales of inventory
- $38,640
- Other revenue
- $8,815
Expenses
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $17,831
- Professional fees and payments to contractors
- $3,485
- Occupancy
- $22,710
- Other expenses
- $51,206
Balance sheet and other
- Total assets, start of year
- $27,590
- Total assets, end of year
- $53,353
- Total liabilities, end of year
- $810
- Net assets, end of year
- $52,543
- Cash, savings and investments
- $53,353
- Gross receipts
- $172,395
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-EZ for the year ended March 31, 2026, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ROB REPHAN | EXALTED RULE | 2 | $0 |
| NICHOLAS COSTELLO | LEADING KNIG | 2 | $0 |
| TODD LOGSDON | LOYAL KNIGHT | 2 | $0 |
| WILLIAM DEVORE | LECTURING KN | 2 | $0 |
| JOENE PATTERSON | SECRETARY | 10 | $0 |
| JAMES MEYERS | TREASURER | 15 | $0 |
| JOSEPH DAVIS | TRUSTEE | 2 | $0 |
| SHANE JONES | TRUSTEE | 2 | $0 |
| PAT KELLY | TRUSTEE | 2 | $0 |
| STEWART MONROE | TRUSTEE | 2 | $0 |
| JOSEPH KEATING | TRUSTEE | 2 | $0 |
990-EZ for the year ended March 31, 2025: 11 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JOENE PATTERSON | SECRETARY | 10 | $0 |
| JAMES MEYERS | TREASURER | 15 | $0 |
| NICHOLAS COSTELLO | LEADING KNIG | 2 | $0 |
| JOSEPH DAVIS | TRUSTEE | 2 | $0 |
| WILLIAM DEVORE | LOYAL KNIGHT | 2 | $0 |
| TODD LOGSDON | LECTURING KN | 2 | $0 |
| JOSEPH KEATING | TRUSTEE | 2 | $0 |
| SHANE JONES | TRUSTEE | 2 | $0 |
| ROBERT REPHAN | EXALTED RULE | 2 | $0 |
| PATRICIA KELLY | TRUSTEE | 2 | $0 |
| STEWART MONROE | TRUSTEE | 2 | $0 |
990-EZ for the year ended March 31, 2024: 9 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JOENE PATTERSON | SECRETARY | 10 | $0 |
| JAMES MEYERS | TREASURER | 15 | $0 |
| NICHOLAS COSTELLO | EXALTED RULE | 2 | $0 |
| JOSEPH DAVIS | TRUSTEE | 2 | $0 |
| WILLIAM DEVORE | LOYAL KNIGHT | 2 | $0 |
| TODD LOGSDON | LECTURING KN | 2 | $0 |
| JOE KEATING | TRUSTEE | 2 | $0 |
| SHANE JONES | TRUSTEE | 2 | $0 |
| ROBERT REPHAN | LEADING KNIG | 2 | $0 |
Address and contacts
- Address (IRS master file)
- 126 E MAIN ST, FROSTBURG, MD 21532-1300
- In care of
- % BENE
- Signed the 990-EZ
- JAMES MEYERS, TREASURER
- Phone
- (301) 689-6470
- Return prepared by
- TURNBULL HOOVER & KAHL PA
Mission
SOCIAL CLUB
Program accomplishments
- OPERATION AND SUPPORT OF SOCIAL CLUB/MEMBERSHIP
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-EZ on file |
| 2024 | March 31, 2025 | August 15, 2025 | 990-EZ on file |
| 2023 | March 31, 2024 | August 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 52-0244104
- Tax-exempt status
- 501(c)(8): Fraternal beneficiary society
- Exempt since
- 1972
- 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)
- $53,353
- Income (IRS master file)
- $172,395
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | March 2026 | $121,028 | $95,232 | $53,353 | XML |
| 990-EZ | March 2025 | $85,065 | $111,065 | $27,590 | XML |
| 990-EZ | March 2024 | $111,693 | $103,073 | $53,588 | XML |
| 990-EZ | March 2023 | – | – | – | IRS |
| 990-EZ | March 2022 | – | – | – | IRS |
| 990-EZ | March 2021 | – | – | – | IRS |
| 990-EZ | March 2020 | – | – | – | IRS |
| 990-EZ | 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 52-0244104).
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 52-0244104.
- 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 1972.
- 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-EZ for the year ended March 2026.
- Who are the officers and directors of BENEVOLENT & PROTECTIVE ORDER OF ELKS OF THE USA?
- The 990-EZ 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-EZ for the year ended March 31, 2026 it reported revenue of $121,028, expenses of $95,232 and total assets of $53,353 at year end.
Other nonprofits in FROSTBURG
- FROSTBURG STATE UNIVERSITY FOUNDATION EIN 23-7120883 · last filed 990 for 2025
- THE MARYLAND SALEM CHILDRENS TRUST INC EIN 52-1151566 · last filed 990 for 2025
- EVERGREEN HERITAGE CENTER FOUNDATION INC EIN 26-2345798 · last filed 990 for 2025
- FROSTBURG FIRE DEPARTMENT NO 1 INC EIN 06-1648620 · last filed 990 for 2025
- HISTORIC FROSTBURG - A MARYLAND MAIN ST COMMUNITY INC EIN 52-2351834 · last filed 990 for 2025
- REFUGE MOUNTAIN RANCH EIN 33-4506612 · last filed 990 for 2025
- EASTERN GARRETT COUNTY VOLUNTEER FIRE AND RESCUE DEPARTMENT EIN 52-1134862 · last filed 990 for 2025
- SHAFT VOLUNTEER FIRE CO EIN 52-0558783 · last filed 990 for 2025