2026-06-30T08:30:01-00:00 2026-03-31 593796368 ROWLEY & ROWLEY CPAS PA 1199 S US HIGHWAY 1 SUITE 1 ROCKLEDGE FL 32955 990 2025-04-01 592857660 BENEVOLENT PROTECTIVE ORDER OF ELKS LODGE 2723 BENE 3868465023 5207 S RIDGEWOOD AVE PO Box 290879 PORT ORANGE FL 32129 LOIS PLACE EXALTED RULER 3868465023 2026-06-30 true C EDWIN ROWLEY P01301254 3216326068 2026-06-30 2025 2025-03-06 01:10:19Z LOIS PLACE PO Box 290879 PORT ORANGE FL 32129 461297 false 1156 X WWW.ELKS.ORG X 1987 FL FRATERNAL ORGANIZATION 9 9 6 60 0 47507 55346 69745 37511 1086 219 72439 106449 190777 199525 0 0 24617 31816 0 0 156005 146686 180622 178502 10155 21023 374888 385627 87363 79078 287525 306549 X CHARITABLE ENDEAVORS FLORIDA ELKS THERAPY SERVICES, YOUTH CAMP, VETERANS PROGRAMS, NEEDY FAMILIES. false false 167136 FLORIDA ELKS THERAPY SERVICES, NATIONAL FOUNDATION, VETERANS PROGRAMS,YOUTH CAMP, CHILDRENS PROGRAMS. 167136 false false false false false false false false false true false false false false false false false false false false false false false false true false false false false false false false false false false false false false false false false false false true 0 0 true 6 true false false false false false false false false false X 9 9 false false false false true true true true true false false true true true true false true true true false X BOB HALLIDAY 3867678572 PO BOX 290879 PORT ORANGE FL 32129 X DEBRA NORDGREN TRUSTEE 005.00 005.00 X 0 0 0 JERRY PETERSON TRUSTEE 005.00 005.00 X 0 0 0 MARY GARVEY TRUSTEE 005.00 005.00 X 0 0 0 BUD PANKEVICH TRUSTEE 005.00 005.00 X 0 0 0 LINDA LEE TRUSTEE 005.00 005.00 X 0 0 0 GORDON PLACE EXALTED RULER 020.00 020.00 X 0 0 0 TONY SPERDUTI SECRETARY 020.00 020.00 X 0 0 0 ADA SANCHEZ TREASURER 015.00 015.00 X 0 0 0 BETTE DEALEY LEADING KNIGHT 010.00 010.00 X 0 0 0 JIMMY YOUNG LOYAL KNIGHT 010.00 010.00 X 0 0 0 LOIS PLACE LECTURING KNIGHT 010.00 010.00 X 0 0 0 false false false 32128 23218 55346 LODGE ACTIVITIES 19011 19011 GRANTS-ELKS 18500 18500 37511 219 219 46484 46484 46484 46484 191775 183566 8209 -6465 129962 78206 51756 51756 199525 129286 219 0 0 0 0 9912 9912 0 17865 17865 0 0 4039 2585 1454 0 0 140 140 0 0 0 235 235 4650 4650 0 0 38247 38247 0 0 5713 5713 3163 3163 15914 15914 14301 14301 8740 8740 MUSIC-ENTERTAINMENT 10900 10900 CHAIRTY, GRANTS, ETC. 14674 14674 LODGE ACTIVITIES MILEAGE 2,250 18606 18606 SUPPLIES 11403 11403 0 178502 167136 11366 108279 108473 8806 7608 696 771428 501882 257107 269546 374888 385627 8258 10459 21571 22210 57534 46409 87363 79078 X 287525 306549 287525 306549 374888 385627 21023 -1999 X false X false false false 149170 149170 151642 151642 153180 46609 106571 79716 73094 6622 237720 230537 7183 269546 Financial derivatives and other financial products Closely-held equity interests Federal income taxes 162866 94076 36000 36283 true 1.00000 8236 5000 true 1.00000 20673 12207 true 1.00000 191775 94076 36000 53490 183566 8209 false EXEMPT ORGANIZATION PERMITTED BY STATE STATUTE TO CONDUCT BINGO OPERATIONS. SEPARATE LICENSING BY THE STATE IS NOT REQUIRED. false Form 990, Part III, Line 4D ALL OTHER ACCOMPLISHMENT SOCIAL AND RECREATIONAL PURPOSES DESCRIBED UNDER SECTION 501 C OF THE INTERNAL REVENUE SERVICE CODE AND RELATED REGULATIONS. Form 990, Part VI, Line 6 CLASSES OF MEMBERS OR STOCKHOLDERS GOVERNING DOCUMENTS ARE INITIALLY ESTABLISHED BY THE GRAND LODGE THROUGH THE CHARTER PROCESS. INDIVIDUAL LODGES MAY MODIFY THESE DOCUMENTS THROUGH MEMBERSHIP ACTION ONLY UPON APPROVAL BY THE GRAND LODGE JUDICIARY COMMITTEE. COPIES OF GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST . Form 990, Part VI, Line 7A ELECTION OF MEMBERS AND THEIR RIGHTS GOVERNING DOCUMENTS ARE INITIALLY ESTABLISHED BY THE GRAND LODGE THROUGH THE CHARTER PROCESS. INDIVIDUAL LODGES MAY MODIFY THESE DOCUMENTS THROUGH MEMBERSHIP ACTION ONLY UPON APPROVAL BY THE GRAND LODGE JUDICIARY COMMITTEE. COPIES OF GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST. Form 990, Part VI, Line 7B DECISIONS SUBJECT TO APPROVAL OF MEMBERS GOVERNING DOCUMENTS ARE INITIALLY ESTABLISHED BY THE GRAND LODGE THROUGH THE CHARTER PROCESS. INDIVIDUAL LODGES MAY MODIFY THESE DOCUMENTS THROUGH MEMBERSHIP ACTION ONLY UPON APPROVAL BY THE GRAND LODGE JUDICIARY COMMITTEE. COPIES OF GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST. Form 990, Part VI, Line 11B ORGANIZATIONS PROCESS TO REVIEW FORM 990 YEAR END REPORT, INCLUDING FORM 990, IS PROVIDED TO THE ENTIRE MEMBERSHIP FOR ACCEPTANCE PRIOR TO APPROVAL. REPORT IS REVIEWED AND ACCEPTED BY RESPONSIBLE PARTIES WITHIN THE ORGANIZATION PRIOR TO FILING FORM 990. Form 990, Part VI, Line 15B COMPENSATION PROCESS FOR OFFICXERS COMPENSATION OF OFFICERS IS PROVIDED FOR IN THE LODGES BYLAWS.. BYLAWS ARE MODIFIED AS NEEDED BUT NO LESS FREQUENTLY THAN EVERY FIVE YEARS. ALL BYLAW PROVISIONS ARE APPROVED BY THE MEMBERSHIPAND SUBJECTED TO REVIEW BY THE GRAND LODGE JUDICIARY COMMITTEE. Form 990, Part VI, Line 19 GOVERNING DOCUMENTS DISCLOSURE EXPLANATION GOVERNING DOCUMENTS ARE INITIALLY ESTABLISHED BY THE GRAND LODGE THROUGH THE CHARTER PROCESS. INDIVIDUAL LODGES MAY MODIFY THESE DOCUMENTS THROUGH MEMBERSHIP ACTION ONLY UPON APPROVAL BY THE GRAND LODGE JUDICIARY COMMITTEE. COPIES OF GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST.