Nonprofit · EIN 23-7130044
BENEVOLENT & PROTECTIVE ORDER OF ELKS OF THE USA
Also known as 655 DECATUR
Tax-exempt · DECATUR, AL 35602
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| March 31, 2026 | 990 | $279,697 | $318,968 | -$39,271 | $672,736 | $60,021 | $612,715 |
| March 31, 2025 | 990 | $316,184 | $313,445 | $2,739 | $701,894 | $49,909 | $651,985 |
| March 31, 2024 | 990 | $279,708 | $337,825 | -$58,117 | $683,101 | $34,052 | $649,049 |
Financial details: 990 for the year ended March 31, 2026
Revenue
- Contributions, gifts and grants
- $68,556
- Membership dues
- $35,487
- Program service revenue
- $182,320
- Investment income
- $0
- Net income from gaming
- $28,821
- Other revenue
- $28,821
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $30,246
- Salaries, compensation and benefits (total)
- $34,157
- Professional fundraising fees
- $0
- Accounting fees
- $11,130
- Depreciation
- $28,660
Balance sheet and other
- Total assets, start of year
- $701,894
- Total assets, end of year
- $672,736
- Total liabilities, end of year
- $60,021
- Net assets, end of year
- $612,715
- Land, buildings and equipment
- $554,636
- Net assets without donor restrictions
- $612,715
- Gross unrelated business income
- $28,821
- Gross receipts
- $279,697
- Employees
- 10
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 |
|---|---|---|---|
| KEVIN WORLEY | EXALTED RULE Officer | – | $0 |
| RICK SIDES | LEADING KNIG Officer | – | $0 |
| JENNIFER HALL | LECTURING KN Officer | – | $0 |
| AMANDA ROBINSON | SECRETARY Officer | – | $0 |
| KRISTEN HOPPER | TREASURER Officer | – | $0 |
| THOMAS AUSTIN | ONE YEAR BOA Trustee or director | – | $0 |
| DAVID UPTON | FOUR YEAR BO Trustee or director | – | $0 |
| JERRY RIGGS | 5 YEAR BOARD Trustee or director | – | $0 |
| DAVID WELSH | LOYAL KNIGHT Trustee or director | – | $0 |
| LARRY RUSSELL | TWO YEAR BOA Trustee or director | – | $0 |
| JOSEPH WEBBER | THREE YEAR B Trustee or director | – | $0 |
990 for the year ended March 31, 2025: 18 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| KEVIN WORLEY | EXALTED RULE Officer | – | $0 |
| RICK SIDES | LEADING KNIG Officer | – | $0 |
| JENNIFER HALL | LECTURING KN Officer | – | $0 |
| AMANDA ROBINSON | SECRETARY Officer | – | $0 |
| KRISTEN HOPPER | TREASURER Officer | – | $0 |
| DAVID WELCH | CHAPLAIN Officer | – | $0 |
| RICK THOMPSON | ESQUIRE (TEM Officer | – | $0 |
| SHEILA CHILDRESS | TILER Officer | – | $0 |
| DAVID UPTON | TRUSTEE Trustee or director | – | $0 |
| MICHAEL CHILDRESS | TRUSTEE Trustee or director | – | $0 |
| TOMMY AUSTIN | TRUSTEE Trustee or director | – | $0 |
| MICHELLE BRACKEN | LOYAL KNIGHT Trustee or director | – | $0 |
| LARRY RUSSELL | TRUSTEE Trustee or director | – | $0 |
| JOSEPH WEBBER | TRUSTEE Trustee or director | – | $0 |
| PAMELA HARDIN | INNER GUARD Trustee or director | – | $0 |
| PAMELA NAIL | PRESIDING JU Trustee or director | – | $0 |
| MIKE KESSLER | FORUM MEDIAT Trustee or director | – | $0 |
| MICHAEL CHILDRESS | ALTERNATE RE Trustee or director | – | $0 |
990 for the year ended March 31, 2024: 18 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| LARRY EASTERWOOD | EXALTED RULE Officer | – | $0 |
| KEVIN WORLEY | LEADING KNIG Officer | – | $0 |
| AIMEE BETH AUSTIN | LECTURING KN Officer | – | $0 |
| SHEILA CHILDRESS | SECRETARY Officer | – | $0 |
| KRISTEN HOPPER | TREASURER Officer | – | $0 |
| LYNN EASTERWOOD | CHAPLAIN Officer | – | $0 |
| RICK SIDES | ESQUIRE Officer | – | $0 |
| BOB BROCKMAN | TILER Officer | – | $0 |
| JIM NORTON | TRUSTEE Trustee or director | – | $0 |
| MICHAEL CHILDRESS | TRUSTEE Trustee or director | – | $0 |
| TOMMY AUSTIN | TRUSTEE Trustee or director | – | $0 |
| MICHELLE BRACKEN | TRUSTEE Trustee or director | – | $0 |
| LARRY RUSSELL | TRUSTEE Trustee or director | – | $0 |
| JOSEPH WEBBER | TRUSTEE Trustee or director | – | $0 |
| PAMELA HARDIN | INNER GUARD Trustee or director | – | $0 |
| PAMELA NAIL | PRESIDING JU Trustee or director | – | $0 |
| MIKE KESSLER | FORUM MEDIAT Trustee or director | – | $0 |
| LESTER COLLINS | ALTERNATE RE Trustee or director | – | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 2827, DECATUR, AL 35602-0000
- Principal officer (990 for 2025)
- KEVIN WORLEY
- Signed the 990
- KEVIN WORLEY, EXALTED RULER
- Phone
- (256) 353-4438
- Website
- HTTPS://WWW.ELKS.ORG
- Return prepared by
- COOPER HILL & LECROIX CPAS
Mission
BENEVOLENT, PROTECTIVE AND CHARITABLE
Program accomplishments
- MEALS ARE PROVIDED FOR LODGE MEMBERS/GUESTS
- THE LODGE FUND IS USED FOR THE OPERATIONAL EXPENSES OF THE BUILDING & EQUIPMENT
- BINGO IS A FUNDRAISING ACTIVITY FROM WHICH 51% OF THE GROSS PROFIT IS DONATED TO CHARITIES. THE REMAINDER IS USED TO FUND LODGE EXPENSES/ACTIVITIES.
- BENEVOLENT, PROTECTIVE AND CHARITABLE
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
- 23-7130044
- 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)
- $672,736
- Income (IRS master file)
- $279,697
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | March 2026 | $279,697 | $318,968 | $672,736 | XML |
| 990 | March 2025 | $316,184 | $313,445 | $701,894 | XML |
| 990 | March 2024 | $279,708 | $337,825 | $683,101 | XML |
| 990 | March 2023 | $321,884 | $356,502 | $721,263 | 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 23-7130044).
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 23-7130044.
- 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 is the principal officer of BENEVOLENT & PROTECTIVE ORDER OF ELKS OF THE USA?
- The 990 for the year ended March 31, 2026 names KEVIN WORLEY.
- 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 11 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 $279,697, expenses of $318,968 and total assets of $672,736 at year end.
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