Nonprofit · EIN 99-0106373
BENEVOLENT & PROTECTIVE ORDER OF ELKS OF THE USA
Also known as 2230 KAILUA
Tax-exempt · KAILUA, HI 96734
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| March 31, 2026 | 990 | $479,355 | $470,204 | $9,151 | $403,624 | $212,770 | $190,854 |
| March 31, 2025 | 990 | $374,482 | $399,964 | -$25,482 | $374,727 | $199,553 | $175,174 |
| March 31, 2024 | 990 | $201,212 | $246,879 | -$45,667 | $379,927 | $182,462 | $197,465 |
Financial details: 990 for the year ended March 31, 2026
Revenue
- Contributions, gifts and grants
- $241,044
- Membership dues
- $205,011
- Program service revenue
- $14,790
- Investment income
- $10,063
- Net gain from sales of assets
- $3,064
- Net income from sales of inventory
- $213,458
- Other revenue
- $213,458
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $22,593
- Other salaries and wages
- $127,088
- Salaries, compensation and benefits (total)
- $149,681
- Professional fundraising fees
- $0
- Accounting fees
- $4,189
- Occupancy
- $156,036
- Depreciation
- $10,583
Balance sheet and other
- Total assets, start of year
- $374,727
- Total assets, end of year
- $403,624
- Total liabilities, end of year
- $212,770
- Net assets, end of year
- $190,854
- Land, buildings and equipment
- $85,898
- Publicly traded securities
- $166,305
- Gross receipts
- $570,818
- Employees
- 12
- Volunteers
- 35
- Year formed
- 1961
- State of legal domicile
- HI
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 |
|---|---|---|---|
| ROBERT HERNANDEZ | SECRETARY Trustee or director, Officer | 4 | $14,279 |
| GREGORY R SYLVESTER | TREASURER Trustee or director, Officer | 4 | $8,314 |
| THEODORE PAUL ALGIRE | EXALTED RULE Trustee or director, Officer | 4 | $0 |
| JULIE LARSON-HICKS | LOYAL KNIGHT Trustee or director, Officer | 4 | $0 |
| SUSAN L BAUER | LECTURING KN Trustee or director, Officer | 4 | $0 |
| WAYNE FERNANDEZ | LEADING KNIG Trustee or director, Officer | 4 | $0 |
| ALFREDO GARCIA | TRUSTEE Trustee or director | 4 | $0 |
| MELVIN T C TOM | TRUSTEE Trustee or director | 4 | $0 |
| AISEA UNGA | TRUSTEE Trustee or director | 4 | $0 |
| DOUGLAS G ASHCRAFT | TRUSTEE Trustee or director | 4 | $0 |
| JENNIFER ASHLEY RIVERA | CHAPLAIN Trustee or director | 4 | $0 |
| SONJA NIKI BRACKEN | TRUSTEE Trustee or director | 4 | $0 |
| CALVIN BUSH | INNER GUARD Trustee or director | 4 | $0 |
| SEAN KELLEY | ESQUIRE Trustee or director | 4 | $0 |
990 for the year ended March 31, 2025: 11 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ROBERT HERNANDEZ | SECRETARY Trustee or director, Officer | 40 | $8,360 |
| GREGORY R SYLVESTER | TREASURER Trustee or director, Officer | 40 | $3,442 |
| FRANK PADILLA | EXALTED RULE Trustee or director, Officer | 10 | $0 |
| THEODORE PAUL ALGIRE | LEADING KNIG Trustee or director, Officer | 4 | $0 |
| JESSE RYAN KAWELA ALLEN | LOYAL KNIGHT Trustee or director, Officer | 4 | $0 |
| WAYNE FERNANDEZ | LECTURING KN Trustee or director, Officer | 15 | $0 |
| ALFREDO GARCIA | TRUSTEE Trustee or director | 2 | $0 |
| JULIE LARSON-HICKS | TRUSTEE Trustee or director | 2 | $0 |
| MELVIN T C TOM | TRUSTEE Trustee or director | 2 | $0 |
| AISEA UNGA | TRUSTEE Trustee or director | 2 | $0 |
| SUSAN L BAUER | TRUSTEE Trustee or director | 2 | $0 |
990 for the year ended March 31, 2024: 10 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ROBERT HERNANDEZ | SECRETARY Trustee or director, Officer | 40 | $8,117 |
| J MARTIN BORDEN | TREASURER Trustee or director, Officer | 20 | $4,130 |
| SARA ANN CHAPPEL | EXALTED RULE Trustee or director, Officer | 2 | $0 |
| ARTHUR PALAUALELO | TRUSTEE Trustee or director | 2 | $0 |
| CARL KELLEY | CHAIRPERSON Trustee or director, Officer | 2 | $0 |
| ROBERT FINCH | TRUSTEE Trustee or director | 2 | $0 |
| JULIE LARSON-HICKS | TRUSTEE Trustee or director | 2 | $0 |
| SEAN KELLEY | TRUSTEE Trustee or director | 2 | $0 |
| DOUGLAS G ASHCRAFT | TRUSTEE Trustee or director | 2 | $0 |
| ALFREDO GARCIA | TRUSTEE Trustee or director | 2 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 1029, KAILUA, HI 96734-1029
- In care of
- % ROBERT HERNANDEZ
- Principal officer (990 for 2025)
- ROBERT HERNANDEZ, PO BOX 1029, KAILUA, HI 96734
- Signed the 990
- ROBERT HERNANDEZ, SECRETARY
- Phone
- (808) 262-0355
- Website
- KAILUAELKS.ORG
- Return prepared by
- TERRY T TAMURA CPA
Mission
A FRATERNAL ORGANIZATION ESTABLISHED TO SERVE THE COMMUNITY AND ITS PEOPLE BY RAISING FUNDS FOR CHARITABLE DONATIONS, TO PROVIDE SCHOLARSHIPS, TO CULTIVATE GOOD FELLOWSHIP AND TO QUICKEN THE SPIRIT OF AMERICAN PATRIOTISM.
Program accomplishments
- 501(C)(8) NOT REQUIRED TO COMPLETE
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
- 99-0106373
- Tax-exempt status
- 501(c)(8): Fraternal beneficiary society
- Exempt since
- 1972
- 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)
- $403,624
- Income (IRS master file)
- $570,818
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | March 2026 | $479,355 | $470,204 | $403,624 | XML |
| 990 | March 2025 | $374,482 | $399,964 | $374,727 | XML |
| 990 | March 2024 | $201,212 | $246,879 | $379,927 | XML |
| 990 | March 2023 | $417,270 | $264,963 | $418,646 | 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 99-0106373).
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 99-0106373.
- 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 1972.
- 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 ROBERT HERNANDEZ.
- 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 14 people; 2 received compensation from the organization, the highest $14,279 (ROBERT HERNANDEZ, 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 $479,355, expenses of $470,204 and total assets of $403,624 at year end.
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