Nonprofit · EIN 81-0110406
BENEVOLENT & PROTECTIVE ORDER OF ELKS OF THE USA
Also known as 456 LEWISTOWN
Tax-exempt · LEWISTOWN, MT 59457
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| March 31, 2026 | 990 | $129,349 | $153,624 | -$24,275 | $530,214 | $397,773 | $132,441 |
| March 31, 2025 | 990 | $155,183 | $142,029 | $13,154 | $556,332 | $400,766 | $155,566 |
| March 31, 2024 | 990 | $145,233 | $160,145 | -$14,912 | $561,120 | $414,025 | $147,095 |
Financial details: 990 for the year ended March 31, 2026
Revenue
- Contributions, gifts and grants
- $28,770
- Membership dues
- $15,777
- Program service revenue
- $100,000
- Investment income
- $579
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $4,235
- Occupancy
- $14,748
- Depreciation
- $42,489
- Program services (functional)
- $153,624
Balance sheet and other
- Total assets, start of year
- $556,332
- Total assets, end of year
- $530,214
- Total liabilities, end of year
- $397,773
- Net assets, end of year
- $132,441
- Land, buildings and equipment
- $435,127
- Net assets without donor restrictions
- $121,873
- Net assets with donor restrictions
- $10,568
- Gross receipts
- $129,349
- Employees
- 0
- Volunteers
- 100
- Year formed
- 1918
- State of legal domicile
- MT
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 |
|---|---|---|---|
| BOB BJELLAND | TREASURER Trustee or director, Officer | – | $0 |
| JON GORDON | LEADING NIGH Trustee or director, Officer | – | $0 |
| DANA COOLIDGE | LOYAL KNIGHT Trustee or director, Officer | – | $0 |
| JIM CLINTON | TRUSTEE CHAI Trustee or director | – | $0 |
| JERRY PUCKETT | LECTURING KN Trustee or director, Officer | – | $0 |
| LARRY GILL | EXALTED RULE Trustee or director, Officer | – | $0 |
| CINDY GILL | SECRETARY Trustee or director | – | $0 |
| JIM DANIELS | ONE YEAR TRU Trustee or director | – | $0 |
| PAT MURPHY | TWO YEAR TRU Trustee or director | – | $0 |
| PENNY DENNING | THREE YEAR T Trustee or director | – | $0 |
| DENISE BUTCHER | FOUR YEAR TR Trustee or director | – | $0 |
| MIKE COOLIDGE | TILER Trustee or director | – | $0 |
| RANDY ORLEY | ESQUIRE Trustee or director | – | $0 |
| MONICA CLINTON | CHAPLIN Trustee or director | – | $0 |
| JOHN BRANHAM | INNER GUARD Trustee or director | – | $0 |
990 for the year ended March 31, 2025: 15 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| BOB BJELLAND | EXALTED RULT Trustee or director, Officer | – | $0 |
| RICK CATRON | LEADING NIGH Trustee or director, Officer | – | $0 |
| OLIVER GRINDELAND | LOYAL KNIGHT Trustee or director, Officer | – | $0 |
| AIME D'AUTREMONT | FIVE YEAR TR Trustee or director | – | $0 |
| JAMES RUTHERFORD | LECTURING KN Trustee or director, Officer | – | $0 |
| LARRY GILL | TREASURER Trustee or director, Officer | – | $0 |
| CINDY GILL | SECRETARY Trustee or director | – | $0 |
| FRANK THOMPSON | ONE YEAR TRU Trustee or director | – | $0 |
| JON GORDON | TWO YEAR TRU Trustee or director | – | $0 |
| DAVE BARTEL | THREE YEAR T Trustee or director | – | $0 |
| SCOTT SANFORD | FOUR YEAR TR Trustee or director | – | $0 |
| MIKE COOLIDGE | TILER Trustee or director | – | $0 |
| DAVE SCOTTEN | ESQUIRE Trustee or director | – | $0 |
| CHAD ROGERS | CHAPLIN Trustee or director | – | $0 |
| JOHN STANFORD | INNER GUARD Trustee or director | – | $0 |
990 for the year ended March 31, 2024: 15 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| BOB BJELLAND | EXALTED RULT Trustee or director, Officer | 6 | $0 |
| RICK CATRON | LEADING NIGH Trustee or director, Officer | 4 | $0 |
| OLIVER GRINDELAND | LOYAL KNIGHT Trustee or director, Officer | 4 | $0 |
| AIME D'AUTREMONT | FIVE YEAR TR Trustee or director | 4 | $0 |
| JAMES RUTHERFORD | LECTURING KN Trustee or director, Officer | 4 | $0 |
| LARRY GILL | TREASURER Trustee or director, Officer | 4 | $0 |
| CINDY GILL | SECRETARY Trustee or director | 4 | $0 |
| FRANK THOMPSON | ONE YEAR TRU Trustee or director | 4 | $0 |
| JON GORDON | TWO YEAR TRU Trustee or director | 4 | $0 |
| DAVE BARTEL | THREE YEAR T Trustee or director | 4 | $0 |
| SCOTT SANFORD | FOUR YEAR TR Trustee or director | 4 | $0 |
| MIKE COOLIDGE | TILER Trustee or director | 4 | $0 |
| DAVE SCOTTEN | ESQUIRE Trustee or director | 4 | $0 |
| CHAD ROGERS | CHAPLIN Trustee or director | 4 | $0 |
| JOHN STANFORD | INNER GUARD Trustee or director | 4 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 719, LEWISTOWN, MT 59457-0719
- Principal officer (990 for 2025)
- LARRY GILL, PO BOX 719, LEWISTOWN, MT 59457
- Signed the 990
- LARRY GILL, EXALTED RULER
- Phone
- (406) 538-5885
- Return prepared by
- ARNTZEN & RUCKMAN CPAS PLLP
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 ADVANCE THE PRINCIPLES OF CHARITY, JUSTICE, BROTHERLY LOVE, AND FIDELITY; TO PROMOTE THE WELFARE & ENHANCE THE HAPPINESS OF ITS MEMBERS
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
- 81-0110406
- 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)
- $530,214
- Income (IRS master file)
- $129,349
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | March 2026 | $129,349 | $153,624 | $530,214 | XML |
| 990 | March 2025 | $155,183 | $142,029 | $556,332 | XML |
| 990 | March 2024 | $145,233 | $160,145 | $561,120 | XML |
| 990 | March 2023 | $168,736 | $275,870 | $601,116 | IRS |
| 990 | March 2022 | – | – | – | IRS |
| 990 | March 2021 | – | – | – | 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 81-0110406).
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 81-0110406.
- 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 LARRY GILL.
- 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 15 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 $129,349, expenses of $153,624 and total assets of $530,214 at year end.
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