Nonprofit · EIN 82-0098680
BENEVOLENT & PROTECTIVE ORDER OF ELKS OF THE USA
Also known as 249 MOSCOW
Tax-exempt · MOSCOW, ID 83843
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| March 31, 2025 | 990 | $342,034 | $259,854 | $82,180 | $553,849 | $89,122 | $464,727 |
| March 31, 2024 | 990 | $270,901 | $293,361 | -$22,460 | $470,493 | $87,946 | $382,547 |
Financial details: 990 for the year ended March 31, 2025
Revenue
- Contributions, gifts and grants
- $122,718
- Membership dues
- $60,254
- Program service revenue
- $206,535
- Investment income
- $493
- Net income from fundraising events
- -$13
- Net income from sales of inventory
- $7,283
- Other revenue
- $12,288
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $6,500
- Salaries, compensation and benefits (total)
- $76,304
- Professional fundraising fees
- $0
- Accounting fees
- $10,101
- Depreciation
- $27,175
- Program services (functional)
- $159,973
- Management and general (functional)
- $99,881
Balance sheet and other
- Total assets, start of year
- $470,493
- Total assets, end of year
- $553,849
- Total liabilities, end of year
- $89,122
- Net assets, end of year
- $464,727
- Land, buildings and equipment
- $320,307
- Net assets without donor restrictions
- $400,165
- Net assets with donor restrictions
- $64,562
- Gross unrelated business income
- $9,604
- Gross receipts
- $446,477
- Employees
- 17
- Volunteers
- 26
- Year formed
- 1904
- State of legal domicile
- ID
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, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| WAYNE KRAUSS | Treasurer Officer | 5 | $4,800 |
| TODD MARTIN | Director Trustee or director | 0 | $1,300 |
| RON KAPPES | Treasurer Trustee or director | 5 | $400 |
| TRACI DORIGO | CHAPLAIN Trustee or director | 0 | $0 |
| MIKE ROURKE | INNER GUARD Trustee or director | 0 | $0 |
| CASEY LEACHMAN | Director Trustee or director | 0 | $0 |
| KEVIN PETERSON | Director Trustee or director | 0 | $0 |
| PAUL O'SULLIVAN | Director Trustee or director | 0 | $0 |
| LARRY CYGANOVICH | Director Trustee or director | 0 | $0 |
| JOHN FREELAND | EXAULTED RULER Officer | 5 | $0 |
| LON LABINE | Secretary Officer | 20 | $0 |
| SPENCER MARTIN | LECTURING KNIGH Officer | 5 | $0 |
| TODD WESTON | LEADING KNIGHT Officer | 0 | $0 |
| TOM EISENHAUER | LOYAL KNIGHT Officer | 0 | $0 |
990 for the year ended March 31, 2024: 15 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| RON KAPPES | Secretary Officer | 20 | $3,200 |
| DAVID JEWETT | Secretary Officer | 0 | $1,600 |
| LAWRENCE CYGANOVICH | Treasurer Officer | 5 | $1,200 |
| ALAN AVERY | ESQUIRE Trustee or director | 0 | $0 |
| TRACI DORIGO | CHAPLAIN Trustee or director | 0 | $0 |
| TODD WESTON | INNER GUARD Trustee or director | 0 | $0 |
| MIKE HOLTHAUS | Director Trustee or director | 0 | $0 |
| PAUL O'SULLIVAN | Director Trustee or director | 0 | $0 |
| TODD MARTIN | Director Trustee or director | 0 | $0 |
| ARCH HARNER | Director Trustee or director | 0 | $0 |
| TAMI QUESADA | Director Trustee or director | 0 | $0 |
| RICHARD GAYLOR | EXAULTED RULER Officer | 5 | $0 |
| JOHN FREEMAN | LECTURING KNIGH Officer | 5 | $0 |
| WILLIAM GREENE | LEADING KNIGHT Officer | 0 | $0 |
| JANEY WINEINGER | LOYAL KNIGHT Officer | 0 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 9026, MOSCOW, ID 83843-1526
- Signed the 990
- LON LABINE, Secretary
- Phone
- (208) 882-2577
- Return prepared by
- Hayden Ross PLLC
Mission
The purpose of the B.P.O.E # 249 is to provide social and recreational opportunities to its members.
Program accomplishments
- The golf course and dining/bar facilities are provided to promote the fraternal purpose of the organization.Expenses $159,973
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 | Not 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
- 82-0098680
- 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)
- $553,849
- Income (IRS master file)
- $446,477
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | March 2025 | $342,034 | $259,854 | $553,849 | XML |
| 990 | March 2024 | $270,901 | $293,361 | $470,493 | XML |
| 990 | March 2023 | $211,595 | $247,449 | $439,935 | 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 82-0098680).
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 82-0098680.
- 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 2025 (the year ending March 31, 2026) is due August 17, 2026. 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 2025.
- Who are the officers and directors of BENEVOLENT & PROTECTIVE ORDER OF ELKS OF THE USA?
- The 990 for the year ended March 31, 2025 lists 14 people; 3 received compensation from the organization, the highest $4,800 (WAYNE KRAUSS, Treasurer).
- How much revenue does BENEVOLENT & PROTECTIVE ORDER OF ELKS OF THE USA have?
- On its 990 for the year ended March 31, 2025 it reported revenue of $342,034, expenses of $259,854 and total assets of $553,849 at year end.
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