Nonprofit · EIN 94-0455155
BENEVOLENT & PROTECTIVE ORDER OF ELKS OF THE USA
Also known as 832 NAPA
Tax-exempt · NAPA, CA 94558
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| March 31, 2026 | 990 | $413,498 | $373,523 | $39,975 | $408,448 | $109,982 | $298,466 |
| March 31, 2025 | 990 | $352,660 | $366,505 | -$13,845 | $375,980 | $117,490 | $258,490 |
| March 31, 2024 | 990 | $398,012 | $351,594 | $46,418 | $395,473 | $123,138 | $272,335 |
Financial details: 990 for the year ended March 31, 2026
Revenue
- Contributions, gifts and grants
- $154,554
- Membership dues
- $123,733
- Program service revenue
- $125,386
- Investment income
- $1,962
- Net rental income
- $89,602
- Net income from sales of inventory
- $38,241
- Other revenue
- $131,596
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $33,707
- Other salaries and wages
- $69,149
- Salaries, compensation and benefits (total)
- $118,708
- Professional fundraising fees
- $0
- Accounting fees
- $833
- Occupancy
- $62,873
- Depreciation
- $2,172
Balance sheet and other
- Total assets, start of year
- $375,980
- Total assets, end of year
- $408,448
- Total liabilities, end of year
- $109,982
- Net assets, end of year
- $298,466
- Land, buildings and equipment
- $5,242
- Net assets without donor restrictions
- $298,466
- Gross receipts
- $1,236,676
- Employees
- 30
- Volunteers
- 82
- State of legal domicile
- CA
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 |
|---|---|---|---|
| JUDY FISHER | Secretary Trustee or director, Officer | 6 | $17,678 |
| EDDIE CULBERTSON | Treasurer Trustee or director, Officer | 6 | $16,029 |
| KAREN WHITECOTTON | EXALTED RULER Trustee or director, Officer | 6 | $0 |
| LAURIE LEARY | LEADING KNIGHT Trustee or director, Officer | 2 | $0 |
| CINDY SPICKLER | LOYAL KNIGHT Trustee or director, Officer | 2 | $0 |
| KEN SPINGOLA | LECTURING KNIGH Trustee or director, Officer | 2 | $0 |
| TIM HORTON | Trustee Trustee or director | 2 | $0 |
| KARL HANSEN | Trustee Trustee or director | 2 | $0 |
| MATT GAGNE | Trustee Trustee or director | 2 | $0 |
| KIMBERLEY SMITH | Trustee Trustee or director | 2 | $0 |
| JOHN LEARY | Trustee Trustee or director | 2 | $0 |
990 for the year ended March 31, 2025: 11 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JUDY FISHER | Secretary Trustee or director, Officer | 6 | $17,419 |
| LINDSAY WANAGEL | Treasurer Trustee or director, Officer | 6 | $15,860 |
| KAREN WHITECOTTON | EXALTED RULER Trustee or director, Officer | 6 | $0 |
| DAVID HARMS | LEADING KNIGHT Trustee or director, Officer | 2 | $0 |
| MARGIE MORIN | LOYAL KNIGHT Trustee or director, Officer | 2 | $0 |
| LAURIE LEARY | LECTURING KNIGH Trustee or director, Officer | 2 | $0 |
| TOM DAWSON | Trustee Trustee or director | 2 | $0 |
| CALVIN COX | Trustee Trustee or director | 2 | $0 |
| TOM MCFARLAND | Trustee Trustee or director | 2 | $0 |
| LEN FISHER | Trustee Trustee or director | 2 | $0 |
| JOHN LEARY | Trustee Trustee or director | 2 | $0 |
990 for the year ended March 31, 2024: 11 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| LINDSAY WANAGEL | Secretary Officer | 6 | $16,977 |
| JUDY FISHER | Treasurer Officer | 6 | $15,255 |
| TOM DAWSON | Trustee Trustee or director | 2 | $0 |
| SANDY SILVEIRA | Trustee Trustee or director | 2 | $0 |
| TOM MCFARLAND | Trustee Trustee or director | 2 | $0 |
| LEN FISHER | Trustee Trustee or director | 2 | $0 |
| DAVID TAYLOR | Trustee Trustee or director | 2 | $0 |
| JOHN LEARY | EXALTED RULER Officer | 6 | $0 |
| DAVID HARMS | LEADING KNIGHT Officer | 2 | $0 |
| KAREN WHITECOTTON | LOYAL KNIGHT Officer | 2 | $0 |
| MARGIE MORIN | LECTURING KNIGH Officer | 2 | $0 |
Address and contacts
- Address (IRS master file)
- 2840 SOSCOL AVE, NAPA, CA 94558-3521
- Principal officer (990 for 2025)
- KAREN WHITECOTTON, 2840 SOSCOL AVENUE, NAPA, CA 94558
- Signed the 990
- KAREN WHITECOTTON, EXALTED RULER
- Phone
- (707) 255-4522
- Return prepared by
- Perry Bunch & Johnston CPAs
California records
California keeps its own records of charities and corporations. Search them by EIN 94-0455155 or by the name BENEVOLENT & PROTECTIVE ORDER OF ELKS OF THE USA.
- Attorney General, Registry of Charities and Fundraisers
- Registration status and filed reports (CT-TR-1, RRF-1)
- Secretary of State, bizfile Online
- Corporation status, entity number, agent for service
- Franchise Tax Board
- Entity status letter (state tax exemption, good standing)
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 itsMembers; 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
- OPERATES UNDER THE LODGE SYSTEM FOR THE EXCLUSIVE BENEFIT 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
- 94-0455155
- 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)
- $408,448
- Income (IRS master file)
- $1,236,676
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | March 2026 | $413,498 | $373,523 | $408,448 | XML |
| 990 | March 2025 | $352,660 | $366,505 | $375,980 | XML |
| 990 | March 2024 | $398,012 | $351,594 | $395,473 | XML |
| 990 | March 2023 | $322,015 | $292,326 | $358,145 | 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 94-0455155).
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 94-0455155.
- 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 KAREN WHITECOTTON.
- 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 11 people; 2 received compensation from the organization, the highest $17,678 (JUDY FISHER, 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 $413,498, expenses of $373,523 and total assets of $408,448 at year end.
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