Nonprofit · EIN 23-0400810
BENEVOLENT & PROTECTIVE ORDER OF ELKS OF THE USA
Also known as 1074 COLUMBIA-MIDDLETOWN
Tax-exempt · COLUMBIA, PA 17512
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| March 31, 2026 | 990 | $404,665 | $424,189 | -$19,524 | $733,320 | $2,098 | $731,222 |
| March 31, 2025 | 990 | $271,934 | $459,373 | -$187,439 | $519,661 | $36,691 | $482,970 |
| March 31, 2024 | 990 | $334,434 | $346,232 | -$11,798 | $707,442 | $37,033 | $670,409 |
Financial details: 990 for the year ended March 31, 2026
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $68,662
- Investment income
- $307
- Net income from gaming
- $116,236
- Net income from sales of inventory
- $170,913
- Other revenue
- $335,696
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $7,800
- Other salaries and wages
- $131,126
- Salaries, compensation and benefits (total)
- $171,642
- Professional fundraising fees
- $0
- Accounting fees
- $8,473
- Occupancy
- $41,814
- Depreciation
- $19,686
- Program services (functional)
- $407,916
- Management and general (functional)
- $16,273
Balance sheet and other
- Total assets, start of year
- $519,661
- Total assets, end of year
- $733,320
- Total liabilities, end of year
- $2,098
- Net assets, end of year
- $731,222
- Land, buildings and equipment
- $123,722
- Net assets without donor restrictions
- $731,222
- Gross unrelated business income
- $307
- Gross receipts
- $607,492
- Employees
- 27
- Year formed
- 1905
- State of legal domicile
- PA
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 |
|---|---|---|---|
| SUSAN LUTTMAN | EXALTED RULER Trustee or director, Officer | 0 | $0 |
| VALERIE SB KISSINGER | LEADING KNIGHT Trustee or director | 0 | $0 |
| TRACY DONNELLY | LOYAL KNIGHT Trustee or director | 0 | $0 |
| MICHELE RESCH | SECRETARY Trustee or director, Officer | 0 | $0 |
| RYAN DRAPER | TREASURER Trustee or director, Officer | 0 | $0 |
| MICHAEL J NIKOLAUS JR | TRUSTEE Trustee or director | 0 | $0 |
| BRIAN R WEITZEL | TRUSTEE Trustee or director | 0 | $0 |
| ROBERT C NIKOLAUS | TRUSTEE Trustee or director | 0 | $0 |
| MITCHELL B HEIM | TILER Trustee or director | 0 | $0 |
| SHARON S GREENYA | CHAPLAIN Trustee or director | 0 | $0 |
| KELLY V HOUCK | INNER GUARD Trustee or director | 0 | $0 |
| BERNARD WEISSER | LECTURING KNIGHT Former | 0 | $0 |
990 for the year ended March 31, 2025: 12 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| SUSAN LUTTMAN | EXALTED RULER Trustee or director, Officer | 0 | $0 |
| VALERIE SB KISSINGER | LEADING KNIGHT Trustee or director | 0 | $0 |
| TRACY DONNELLY | LOYAL KNIGHT Trustee or director | 0 | $0 |
| BERNARD WEISSER | LECTURING KNIGHT Trustee or director | 0 | $0 |
| MICHELE RESCH | SECRETARY Trustee or director, Officer | 0 | $0 |
| RYAN DRAPER | TREASURER Trustee or director, Officer | 0 | $0 |
| MICHAEL J NIKOLAUS JR | TRUSTEE Trustee or director | 0 | $0 |
| BRIAN R WEITZEL | TRUSTEE Trustee or director | 0 | $0 |
| ROBERT C NIKOLAUS | TRUSTEE Trustee or director | 0 | $0 |
| MITCHELL B HEIM | TILER Trustee or director | 0 | $0 |
| SHARON S GREENYA | CHAPLAIN Trustee or director | 0 | $0 |
| KELLY V HOUCK | INNER GUARD Trustee or director | 0 | $0 |
990 for the year ended March 31, 2024: 12 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MICHAEL NIKOLAUS | TRUSTEE Trustee or director | 0 | $0 |
| TAMMY MATTERN | LEADING KNIGHT Trustee or director | 0 | $0 |
| ROBERT NIKOLAUS | EXALTED RULER Trustee or director | 0 | $0 |
| BERNARD WEISSER | TRUSTEE Trustee or director | 0 | $0 |
| DEBORAH RITTENHOUSE | TILER Trustee or director | 0 | $0 |
| PAMELA LAUKHUFF | LECTURING KNIGHT Trustee or director | 0 | $0 |
| TRACY DONNELLY | LOYAL KNIGHT Trustee or director | 0 | $0 |
| MICHAEL GIPPERICH | ESQUIRE Trustee or director | 0 | $0 |
| STEVEN KAYLOR | CHAPLAIN Trustee or director | 0 | $0 |
| ED BROOME | TREASURER Trustee or director, Officer | 0 | $0 |
| SUSAN LUTTMAN | SECRETARY Trustee or director, Officer | 0 | $0 |
| CYRIL GREENYA | INNER GUARD Trustee or director, Officer | 0 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 549, COLUMBIA, PA 17512-0549
- In care of
- % SUSAN LUTTMAN
- Signed the 990
- SUSAN LUTTMAN, SECRETARY
- Phone
- (717) 684-6851
- Return prepared by
- LEDGER RIGHT
Mission
TO PROMOTE COLUMBIA AND SURROUNDING AREAS BY PERFORMING COMMUNITY SERVICES AND PROVIDING A VARIETY OF SOCIAL ACTIVITIES FOR THE MEMBERS.
Program accomplishments
- SUPPORT OF YOUTH SERVICES, VARIOUS CHARITIES, CIVIC AND PATRIOTIC PROGRAMS. OPERATION OF THE LODGE AND VARIOUS ENTERTAINMENT AND RECREATIONAL PROGRAMS. CURRENTLY BPO LODGE 1074 HAS APPROXIMATELY 650 ACTIVE MEMBERS.Expenses $407,916 · revenue $404,358
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
- 23-0400810
- 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)
- $733,320
- Income (IRS master file)
- $607,492
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | March 2026 | $404,665 | $424,189 | $733,320 | XML |
| 990 | March 2025 | $271,934 | $459,373 | $519,661 | XML |
| 990 | March 2024 | $334,434 | $346,232 | $707,442 | XML |
| 990 | March 2023 | $306,740 | $283,216 | $712,938 | 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 23-0400810).
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 23-0400810.
- 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 are the officers and directors of BENEVOLENT & PROTECTIVE ORDER OF ELKS OF THE USA?
- The 990 for the year ended March 31, 2026 lists 12 people; 0 received compensation from the organization.
- 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 $404,665, expenses of $424,189 and total assets of $733,320 at year end.
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