Nonprofit · EIN 23-7068150
BENEVOLENT & PROTECTIVE ORDER OF ELKS OF THE USA
Also known as 2382 FRONT ROYAL
Tax-exempt · FRONT ROYAL, VA 22630
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| March 31, 2026 | 990 | $657,472 | $333,980 | $323,492 | $2,286,322 | $20,336 | $2,265,986 |
| March 31, 2025 | 990 | $465,616 | $337,094 | $128,522 | $1,957,858 | $15,364 | $1,942,494 |
| March 31, 2024 | 990 | $518,455 | $316,813 | $201,642 | $1,833,578 | $19,607 | $1,813,971 |
Financial details: 990 for the year ended March 31, 2026
Revenue
- Contributions, gifts and grants
- $69,319
- Membership dues
- $30,863
- Program service revenue
- $0
- Investment income
- $48,102
- Net rental income
- $1,145
- Net income from gaming
- $475,758
- Net income from sales of inventory
- $63,148
- Other revenue
- $540,051
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $20,800
- Other salaries and wages
- $70,977
- Salaries, compensation and benefits (total)
- $99,496
- Professional fundraising fees
- $0
- Accounting fees
- $2,498
- Depreciation
- $38,147
- Program services (functional)
- $333,980
Balance sheet and other
- Total assets, start of year
- $1,957,858
- Total assets, end of year
- $2,286,322
- Total liabilities, end of year
- $20,336
- Net assets, end of year
- $2,265,986
- Land, buildings and equipment
- $528,675
- Net assets without donor restrictions
- $2,265,986
- Gross receipts
- $1,318,914
- Employees
- 10
- Volunteers
- 10
- Year formed
- 1968
- State of legal domicile
- VA
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 |
|---|---|---|---|
| Wanda B Fritts | Secretary Officer | 25 | $14,600 |
| Elaine S Kinsey | Treasurer Officer | 10 | $6,200 |
| Seamus Lowery | 5 Year Trustee Trustee or director | 2 | $0 |
| Gilbert Hines | 2 Year Trustee Trustee or director | 2 | $0 |
| Evelyn H Ricci | 1 Year Trustee Trustee or director | 2 | $0 |
| Doris E Woodward | 3 Year Trustee Trustee or director | 2 | $0 |
| Harold J Dingess | 4 Year Trustee Trustee or director | 2 | $0 |
| Roger Conklin | Esteemed Leading Knight Officer | 5 | $0 |
| Dennis Henline | Exalted Ruler Officer | 20 | $0 |
| Jeff Grim | Esteemed Lecturing Knight Officer | 5 | $0 |
| Susan C Conway | Chaplain Officer | 5 | $0 |
| Tony Knave | Esteemed Loyal Knight Officer | 2 | $0 |
| Alan Burke | Inner Guard Officer | 5 | $0 |
990 for the year ended March 31, 2025: 14 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Wanda B Fritts | Secretary Officer | 25 | $7,400 |
| Elaine S Kinsey | Treasurer Officer | 10 | $4,700 |
| Dennis Henline | Exalted Ruler Officer | 20 | $2,200 |
| Jane Wines | Secretary - Deceased Former | 0 | $1,100 |
| Raymond S Jenkins III | Trustee Trustee or director | 2 | $0 |
| Gilbert Hines | Trustee Trustee or director | 2 | $0 |
| Evelyn H Ricci | Trustee Trustee or director | 2 | $0 |
| Doris E Woodward | Trustee Trustee or director | 2 | $0 |
| Harold J Dingess | Trustee Trustee or director | 2 | $0 |
| Robert J Conway | Leading Knight Officer | 5 | $0 |
| Irvin Stan Williams | Lecturing Knight Officer | 5 | $0 |
| Susan C Conway | Chaplain Officer | 5 | $0 |
| Roger Conklin | Loyal Knight Officer | 2 | $0 |
| Tony Pentasuglia | Inner Guard Officer | 5 | $0 |
990 for the year ended March 31, 2024: 14 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Jane B Wine | Secretary Officer | 25 | $7,600 |
| Elaine S Kinsey | Treasurer Officer | 10 | $4,700 |
| Wanda H Fritts | Trustee Trustee or director | 2 | $0 |
| Dennis Henline | Trustee Trustee or director | 2 | $0 |
| Doris E Woodward | Trustee Trustee or director | 2 | $0 |
| Tony L Pentasuglia | Inner Guard Trustee or director | 2 | $0 |
| Harold J Dingess | Trustee Trustee or director | 2 | $0 |
| Raymond S Jenkins III | Trustee Trustee or director | 2 | $0 |
| Irvin Stan Williams | Lecturing Knight Officer | 5 | $0 |
| Michael Kominek | Exalted Ruler Officer | 20 | $0 |
| Robert J Conway | Leading Knight Officer | 5 | $0 |
| Susan C Conway | Chaplain Officer | 5 | $0 |
| Roger Conklin | Loyal Knight Officer | 2 | $0 |
| Richard E Morder | Esquire Officer | 2 | $0 |
Address and contacts
- Address (IRS master file)
- 4088 GUARD HILL RD, FRONT ROYAL, VA 22630-7139
- In care of
- % DENNIS HENLINE
- Signed the 990
- DENNIS HENLINE, Exalted Ruler
- Phone
- (540) 635-2330
- Return prepared by
- Donna J Evans CPA PC
Mission
Charitable n Educ Community Services
Program accomplishments
- Charitable and Educational Community ServicesExpenses $333,980 · revenue $657,472
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
- 23-7068150
- 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)
- $2,286,322
- Income (IRS master file)
- $1,318,914
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | March 2026 | $657,472 | $333,980 | $2,286,322 | XML |
| 990 | March 2025 | $465,616 | $337,094 | $1,957,858 | XML |
| 990 | March 2024 | $518,455 | $316,813 | $1,833,578 | XML |
| 990 | March 2023 | $568,887 | $314,757 | $1,634,993 | 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 23-7068150).
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 23-7068150.
- 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 are the officers and directors of BENEVOLENT & PROTECTIVE ORDER OF ELKS OF THE USA?
- The 990 for the year ended March 31, 2026 lists 13 people; 2 received compensation from the organization, the highest $14,600 (Wanda B Fritts, 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 $657,472, expenses of $333,980 and total assets of $2,286,322 at year end.
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