Nonprofit · EIN 82-0235972
BENEVOLENT & PROTECTIVE ORDER OF ELKS OF THE USA
Also known as 2106 RUPERT
Tax-exempt · RUPERT, ID 83350
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| March 31, 2026 | 990 | $173,251 | $154,509 | $18,742 | $546,999 | $46,739 | $500,260 |
| March 31, 2025 | 990 | $239,513 | $159,783 | $79,730 | $531,022 | $49,504 | $481,518 |
| March 31, 2024 | 990 | $242,068 | $280,305 | -$38,237 | $455,470 | $53,682 | $401,788 |
Financial details: 990 for the year ended March 31, 2026
Revenue
- Contributions, gifts and grants
- $65,509
- Membership dues
- $62,268
- Program service revenue
- $0
- Investment income
- $9,744
- Net rental income
- -$14,657
- Net income from fundraising events
- $43,942
- Net income from sales of inventory
- $2,362
- Other revenue
- $97,998
Expenses
- Grants and similar amounts paid
- $30,224
- Compensation of officers, directors and key employees
- $7,200
- Other salaries and wages
- $12,380
- Salaries, compensation and benefits (total)
- $19,580
- Professional fundraising fees
- $0
- Accounting fees
- $9,950
- Depreciation
- $5,244
- Program services (functional)
- $144,387
- Management and general (functional)
- $10,122
Balance sheet and other
- Total assets, start of year
- $531,022
- Total assets, end of year
- $546,999
- Total liabilities, end of year
- $46,739
- Net assets, end of year
- $500,260
- Land, buildings and equipment
- $159,343
- Gross unrelated business income
- -$12,295
- Gross receipts
- $274,326
- Employees
- 18
- Volunteers
- 466
- Year formed
- 1958
- 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, 2026, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MIKE LEE | Secretary Trustee or director, Officer | 0 | $7,200 |
| WES EVANS | Trustee Trustee or director | 0 | $0 |
| BARBARA LINAELTER | LEADING KNIGHT Trustee or director, Officer | 0 | $0 |
| ED PHILLIPS | TREASURER Trustee or director, Officer | 0 | $0 |
| WES EVANS | BOARD CHAIR Trustee or director | 0 | $0 |
| DALE LINAFELTER | LOYAL NIGHT Trustee or director | 0 | $0 |
| KATHY KNOTES | EXALTED RULER Trustee or director, Officer | 0 | $0 |
| TOBEY MILLER | Trustee Trustee or director | 0 | $0 |
| KENT WARR | Trustee Trustee or director | 0 | $0 |
| TRAVIS CANTRELL | Trustee Trustee or director | 0 | $0 |
| WES EVANS | TRUSTEEE CHAIR Trustee or director, Officer | 0 | $0 |
| JAROD WILLIAMS | Trustee Trustee or director | 0 | $0 |
| BEN LOWE | LECTURING KNIGH Trustee or director | 0 | $0 |
990 for the year ended March 31, 2025: 13 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MIKE LEE | Secretary Trustee or director, Officer | 0 | $2,400 |
| TONY BAIRD | LEADING KNIGHT Trustee or director, Officer | 0 | $0 |
| TOBY MILLER | EXALTED RULER Trustee or director, Officer | 0 | $0 |
| BARBARA LINAFELTER | LOYAL NIGHT Trustee or director | 0 | $0 |
| KATHY KNOTES | Treasurer Trustee or director, Officer | 0 | $0 |
| BRENT GREGERSON | Trustee Chair Trustee or director, Officer | 0 | $0 |
| BRENT GREGERSON | Board Chair Trustee or director | 0 | $0 |
| KENT WARR | Trustee Trustee or director | 0 | $0 |
| BRENT GREGERSON | Trustee Trustee or director | 0 | $0 |
| TRAVIS CANTRELL | Trustee Trustee or director | 0 | $0 |
| WES EVANS | Trustee Trustee or director | 0 | $0 |
| JAROD WILLIAMS | Trustee Trustee or director | 0 | $0 |
| DALE LINAFELTER | LECTURING KNIGH Trustee or director | 0 | $0 |
990 for the year ended March 31, 2024: 13 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| EVEA JACKSON | Secretary Trustee or director, Officer | 0 | $0 |
| CAMERON WEEKS | Exalted Ruler Trustee or director, Officer | 0 | $0 |
| TOBY CLAY MILLER | Leding Knight Trustee or director, Officer | 0 | $0 |
| JUSTIN H PERSELL | Loyal Knight Trustee or director | 0 | $0 |
| BARBARA LINAFELTER | Lecturing Night Trustee or director | 0 | $0 |
| KATHY KNOTES | Treasurer Trustee or director, Officer | 0 | $0 |
| BRENT GREGERSON | Trustee Chair Trustee or director, Officer | 0 | $0 |
| BRENT GREGERSON | Board Chair Trustee or director | 0 | $0 |
| KENT WARR | Trustee Trustee or director | 0 | $0 |
| BRENT GREGERSON | Trustee Trustee or director | 0 | $0 |
| TRAVIS CANTRELL | Trustee Trustee or director | 0 | $0 |
| WES EVANS | Trustee Trustee or director | 0 | $0 |
| JAROD WILLIAMS | Trustee Trustee or director | 0 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 453, RUPERT, ID 83350-0453
- Signed the 990
- EVA JACKSON, Secretary
- Phone
- (208) 436-3140
- Return prepared by
- ROBINS WATERS HANSON CPAS PLLC
Mission
MEMBER OF ELKS USA
Program accomplishments
- VETERAN'S DINNER STOCKMEN'S FEED CHRISTMANS PARYCHARITIES
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
- 82-0235972
- 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)
- $546,999
- Income (IRS master file)
- $274,326
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | March 2026 | $173,251 | $154,509 | $546,999 | XML |
| 990 | March 2025 | $239,513 | $159,783 | $531,022 | IRS |
| 990 | March 2024 | $242,068 | $280,305 | $455,470 | XML |
| 990 | March 2023 | $261,614 | $175,642 | $532,014 | IRS |
| 990 | March 2022 | – | – | – | IRS |
| 990 | March 2021 | – | – | – | IRS |
| 990 | March 2020 | – | – | – | 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 82-0235972).
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 82-0235972.
- 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 are the officers and directors of BENEVOLENT & PROTECTIVE ORDER OF ELKS OF THE USA?
- The 990 for the year ended March 31, 2026 lists 13 people; 1 received compensation from the organization, the highest $7,200 (MIKE LEE, Secretary).
- 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 $173,251, expenses of $154,509 and total assets of $546,999 at year end.
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