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Nonprofit · EIN 14-1976222

BENEVOLENT AND PROTECTIVE ORDER OF ELKS OF THE USA

Also known as 34 ROYAL OAK-DETROIT

Tax-exempt · ROYAL OAK, MI 48067

Financials

$183K$227K2023$205K$229K2024$216K$236K2025
Revenue Expenses · by fiscal year end
Financials of BENEVOLENT AND PROTECTIVE ORDER OF ELKS OF THE USA by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
March 31, 2026990$216,308$236,336-$20,028$1,243,913$132,498$1,111,415
March 31, 2025990$204,860$228,880-$24,020$1,279,142$147,699$1,131,443
March 31, 2024990$183,473$226,502-$43,029$1,316,326$160,863$1,155,463
Financial details: 990 for the year ended March 31, 2026

Revenue

Contributions, gifts and grants
$59,427
Membership dues
$35,388
Program service revenue
$0
Investment income
$0
Net rental income
$82,567
Net income from fundraising events
$16,537
Net income from gaming
$6,112
Net income from sales of inventory
$51,665
Other revenue
$156,881

Expenses

Grants and similar amounts paid
$9,500
Other salaries and wages
$35,869
Salaries, compensation and benefits (total)
$39,272
Professional fundraising fees
$0
Legal fees
$384
Occupancy
$81,992
Depreciation
$54,809
Program services (functional)
$236,336

Balance sheet and other

Total assets, start of year
$1,279,142
Total assets, end of year
$1,243,913
Total liabilities, end of year
$132,498
Net assets, end of year
$1,111,415
Land, buildings and equipment
$1,170,226
Net assets without donor restrictions
$1,111,415
Gross receipts
$304,605
Employees
7
Volunteers
73
Year formed
2013
State of legal domicile
MI

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.

NameTitleHours / weekCompensation
CHARLES MACHITRUSTEE
Trustee or director
4$0
ANGEL GRINACHTRUSTEE
Trustee or director
4$0
JERRY REYNOLDSTRUSTEE
Trustee or director
4$0
JILL KOSTERSESTEEMED LEADING KNIGHT
Trustee or director
4$0
DAVE FETTESTEEMED LOYAL KNIGHT
Trustee or director
10$0
PATRICK VILLEROTTILER
Trustee or director
4$0
MICHELLE COLLICKTRUSTEE
Trustee or director
15$0
SHAD GARNERTRUSTEE
Trustee or director
4$0
JAMES FLANIGANEXALTED RULER
Officer
15$0
MICHAEL REARICKLODGE ESQUIRE
Officer
10$0
WENDY GAMBILLCHAPLAIN
Officer
4$0
CARLA JOHNSONSECRETARY
Officer
10$0
LANA CHAPPELLTREASURER
Officer
10$0
SEAN DAREESTEEMED LECTURING KNIGHT
Officer
4$0
MICHELE MURTOINNER GUARD
Officer
4$0
990 for the year ended March 31, 2025: 15 people
NameTitleHours / weekCompensation
Charles MachiTrustee
Trustee or director
4$0
Angel GinachTrustee
Trustee or director
4$0
Jerry ReynoldsTrustee
Trustee or director
4$0
Dan MartinLeading Knight
Trustee or director
8$0
Kevin CampbellLoyal Knigt
Trustee or director
4$0
Dave ReiberTiler
Trustee or director
3$0
Michelle CollickTrustee
Trustee or director
15$0
Randy RavaryTrustee
Trustee or director
10$0
Jim FlaniganExalted Ruler
Officer
15$0
Mike RearickLodge Esquire
Officer
5$0
Wendy GambillChaplain
Officer
4$0
Tom DinklemanSecretary
Officer
4$0
Jill KostersTreasurer
Officer
8$0
Charles DumontLecturing Knight
Officer
2$0
William DidaInner Guard
Officer
3$0
990 for the year ended March 31, 2024: 15 people
NameTitleHours / weekCompensation
Bill PappasTrustee
Trustee or director
4$0
Bob BeazyTrustee
Trustee or director
4$0
Charles MachiTrustee
Trustee or director
4$0
Angel GinachTrustee
Trustee or director
4$0
Jerry ReynoldsTrustee
Trustee or director
3$0
Dan MartinLeading Knight
Officer
10$0
Kevin CampbellLoyal Knigt
Officer
4$0
Jim FlaniganExalted Ruler
Officer
13$0
Mike RearickLodge Esquire
Officer
0$0
Wendy GambillChaplain
Officer
5$0
Tom DinklemanSecretary
Officer
2$0
Jill KostersTreasurer
Officer
12$0
Dave ReiberTiler
Officer
5$0
Charles DumontLecturing Knight
Officer
5$0
William DidaInner Guard
Officer
2$0

Address and contacts

Address (IRS master file)
2401 E 4TH ST, ROYAL OAK, MI 48067-3927
In care of
% LANA CHAPPELL
Principal officer (990 for 2025)
JAMES FLANIGAN, 2401 E FOURTH STREET, ROYAL OAK, MI 48067
Signed the 990
LANA CHAPPELL, TREASURER
Phone
(248) 544-3561
Return prepared by
BOHREN ASSOCIATES PLLC

Mission

FRATERNAL ORDER WHOSE PRINCIPALS ARE CHARITY, JUSTICE, BROTHERLY LOVE AND FIDELITY. ORGANIZATION PROVIDES FINANCIAL ASSISTANCE TO SUPPORT YOUTH, VETERANS AND INDIVIDUALS FACING EXTRORDINARY CIRCUMSTANCES. PROMOTE WHOLESOME ASSOCIATIONS,COMPANIONSHIP,YOUTH ACTIVITIES AND SUPPORT.

990 for the year ended March 31, 2026

Program accomplishments

  • 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 ITS MEMBERS TO QUICKEN THE SPIRIT OF AMERICAN PATRIOTISM TO CULTIVATE GOOD FELLOWSHIP ELKS WILL SERVE THE PEOPLE AND COMMUNITIES THROUGH BENEVOLENT PROGRAMS
    Expenses $236,336

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 yearYear endedDueIRS public records
2025March 31, 2026August 17, 2026990 on file
2024March 31, 2025August 15, 2025990 on file
2023March 31, 2024August 15, 2024990 on file

IRS record

EIN
14-1976222
Tax-exempt status
501(c)(8): Fraternal beneficiary society
Exempt since
1951
Accounting year ends
March
Files
Form 990 or 990-EZ
Assets (IRS master file)
$1,243,913
Income (IRS master file)
$304,605

Filing history

FormYear endedRevenueExpensesAssetsReturn
990March 2026$216,308$236,336$1,243,913XML
990March 2025$204,860$228,880$1,279,142XML
990March 2024$183,473$226,502$1,316,326XML
990March 2023$173,212$188,670$1,367,033IRS
990March 2022–––IRS
990March 2021–––IRS
990March 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 14-1976222).

Questions about BENEVOLENT AND PROTECTIVE ORDER OF ELKS OF THE USA

What is the EIN of BENEVOLENT AND PROTECTIVE ORDER OF ELKS OF THE USA?
The employer identification number (EIN) of BENEVOLENT AND PROTECTIVE ORDER OF ELKS OF THE USA is 14-1976222.
Is BENEVOLENT AND 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 AND 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 AND 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 AND 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 AND PROTECTIVE ORDER OF ELKS OF THE USA?
The 990 for the year ended March 31, 2026 names JAMES FLANIGAN.
Who are the officers and directors of BENEVOLENT AND PROTECTIVE ORDER OF ELKS OF THE USA?
The 990 for the year ended March 31, 2026 lists 15 people; 0 received compensation from the organization.
How much revenue does BENEVOLENT AND PROTECTIVE ORDER OF ELKS OF THE USA have?
On its 990 for the year ended March 31, 2026 it reported revenue of $216,308, expenses of $236,336 and total assets of $1,243,913 at year end.

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