Nonprofit · EIN 55-0274345
BENEVOLENT & PROTECTIVE ORDER OF ELKS OF THE USA
Also known as ELKS 778 MARTINSBURG
Tax-exempt · MARTINSBURG, WV 25401
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| March 31, 2026 | 990 | $318,532 | $261,572 | $56,960 | $327,417 | $85,751 | $241,666 |
| March 31, 2025 | 990 | $255,865 | $255,242 | $623 | $317,472 | $132,766 | $184,706 |
| March 31, 2024 | 990 | $231,460 | $239,525 | -$8,065 | $309,107 | $99,263 | $209,844 |
Financial details: 990 for the year ended March 31, 2026
Revenue
- Contributions, gifts and grants
- $53,412
- Membership dues
- $41,135
- Program service revenue
- $0
- Investment income
- $3,036
- Net income from fundraising events
- $17,544
- Net income from gaming
- $198,788
- Net income from sales of inventory
- $39,062
- Other revenue
- $262,084
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $10,008
- Other salaries and wages
- $94,178
- Salaries, compensation and benefits (total)
- $110,732
- Professional fundraising fees
- $0
- Legal fees
- $3,200
- Accounting fees
- $195
- Occupancy
- $51,891
- Depreciation
- $5,944
Balance sheet and other
- Total assets, start of year
- $317,472
- Total assets, end of year
- $327,417
- Total liabilities, end of year
- $85,751
- Net assets, end of year
- $241,666
- Land, buildings and equipment
- $122,497
- Net assets without donor restrictions
- $241,666
- Gross receipts
- $1,822,240
- Employees
- 12
- Volunteers
- 20
- Year formed
- 1979
- State of legal domicile
- WV
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 |
|---|---|---|---|
| Jan Unger | Trustee Trustee or director | 5 | $0 |
| Kenneth Richardson | Chairman of Trustee Trustee or director | 5 | $0 |
| Roy Bishop | Trustee Trustee or director | 5 | $0 |
| Frank Bradley | Trustee Trustee or director | 5 | $0 |
| William Stegmaier | Trustee Trustee or director | 5 | $0 |
| Cynthia K Stegmaier | Secretary Officer | 10 | $0 |
| Brian Ward | Treasurer Officer | 10 | $0 |
| Carrie Gosnell | Exalted Ruler Officer | 10 | $0 |
990 for the year ended March 31, 2025: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Walter Shade | Chairman of Trustees Trustee or director, Officer | 5 | $0 |
| Kenneth Richardson | Trustee Trustee or director | 5 | $0 |
| Roy Bishop | Trustee Trustee or director | 5 | $0 |
| Frank Bradley | Trustee Trustee or director | 5 | $0 |
| William Stegmaier | Trustee Trustee or director | 5 | $0 |
| Cynthia K Stegmaier | Secretary Officer | 10 | $0 |
| Shannon M Wood | Treasurer Officer | 10 | $0 |
| Jan Unger | Exalted Ruler Officer | 10 | $0 |
990 for the year ended March 31, 2024: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Cynthia K Stegmaier | Secretary Officer | 10 | $4,380 |
| Shannon M Wood | Treasurer Officer | 10 | $4,380 |
| Walter Shade | Chairman of Trustees Trustee or director, Officer | 5 | $0 |
| Kenneth Richardson | Trustee Trustee or director | 5 | $0 |
| Rodney Woods | Trustee Trustee or director | 5 | $0 |
| Patrick Neiderer | Trustee Trustee or director | 5 | $0 |
| William Stegmaier | Trustee Trustee or director | 5 | $0 |
| Jan Unger | Exalted Ruler Officer | 10 | $0 |
Address and contacts
- Address (IRS master file)
- 121 E KING ST, MARTINSBURG, WV 25401-4205
- In care of
- % BRIAN WARD
- Principal officer (990 for 2025)
- Cynthia K Stegmaier, 121 E King Street, Martinsburg, WV 25401
- Signed the 990
- Cynthia K Stegmaier, Secretary
- Phone
- (304) 267-6411
- Return prepared by
- Cary M Donley CPA
Mission
Fraternal organization prompting member and community welfare. The organization provides funds for various charitable and other worthwhile organizations.
Program accomplishments
- Supported activities - provides support to lodge sponsored community activities
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
- 55-0274345
- 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)
- $327,417
- Income (IRS master file)
- $1,822,240
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | March 2026 | $318,532 | $261,572 | $327,417 | XML |
| 990 | March 2025 | $255,865 | $255,242 | $317,472 | XML |
| 990 | March 2024 | $231,460 | $239,525 | $309,107 | XML |
| 990 | March 2023 | $231,375 | $189,902 | $271,356 | IRS |
| 990 | March 2022 | – | – | – | IRS |
| 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 55-0274345).
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 55-0274345.
- 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 Cynthia K Stegmaier.
- 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 8 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 $318,532, expenses of $261,572 and total assets of $327,417 at year end.
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