Nonprofit · EIN 23-7135933
BENEVOLENT & PROTECTIVE ORDER OF ELKS OF THE USA
Also known as 88 BAY CITY
Tax-exempt · BAY CITY, MI 48706
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| March 31, 2026 | 990-EZ | $69,806 | $51,614 | $18,192 | $248,880 | $92,534 | $156,346 |
| March 31, 2025 | 990-EZ | $48,925 | $51,522 | -$2,597 | $231,119 | $94,838 | $136,281 |
| March 31, 2024 | 990-EZ | $42,310 | $54,391 | -$12,081 | $238,406 | $99,230 | $139,176 |
Financial details: 990-EZ for the year ended March 31, 2026
Revenue
- Contributions, gifts and grants
- $42,622
- Membership dues
- $16,034
- Program service revenue
- $2,640
- Investment income
- $2,122
- Net income from fundraising events
- -$11,397
- Net income from sales of inventory
- $17,785
Expenses
- Grants and similar amounts paid
- $5,896
- Compensation of officers, directors and key employees
- $1,200
- Professional fees and payments to contractors
- $4,002
- Occupancy
- $17,653
- Printing, publications and postage
- $2,234
- Other expenses
- $21,829
Balance sheet and other
- Total assets, start of year
- $231,119
- Total assets, end of year
- $248,880
- Total liabilities, end of year
- $92,534
- Net assets, end of year
- $156,346
- Cash, savings and investments
- $41,056
- Land and buildings
- $203,944
- Gross receipts
- $116,061
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-EZ for the year ended March 31, 2026, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| HOWARD O DIEHL | SECRETARY | 10 | $1,200 |
| EDWARD RODDA JR | EXALTED RULE | 20 | $0 |
| RYAN RUSZALA | EST. LEADING | 5 | $0 |
| WILLIAM LONG | EST LOYAL KN | 5 | $0 |
| C MUSIAL | EST LECTURIN | 5 | $0 |
| THOMAS MILLER | TREASURER | 10 | $0 |
| JERRY DESHANO | TRUSTEE | 5 | $0 |
| MICHAEL MALLECK | TRUSTEE | 5 | $0 |
| JOHN GROYA | TRUSTEE | 5 | $0 |
| RICHARD MILSTER | TRUSTEE | 5 | $0 |
| ROBERT DICKINSON | TRUSTEE | 5 | $0 |
990-EZ for the year ended March 31, 2025: 10 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| HOWARD O DIEHL | SECRETARY | 10 | $1,200 |
| EDWARD RODDA JR | EXALTED RULE | 20 | $0 |
| TOM MILLER | EST. LEADING | 5 | $0 |
| DAVID PENTKOWSKI | EST LECTURIN | 5 | $0 |
| KELLIE J SNYDER | TREASURER | 10 | $0 |
| WILLIAM LONG | TRUSTEE | 5 | $0 |
| JERRY DESHANO | TRUSTEE | 5 | $0 |
| MICHAEL MALLECK | TRUSTEE | 5 | $0 |
| RYAN RUSZALA | TRUSTEE | 5 | $0 |
| NORMAN FISHER | TRUSTEE | 5 | $0 |
990-EZ for the year ended March 31, 2024: 10 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| HOWARD O DIEHL | SECRETARY | 10 | $1,200 |
| EDWARD RODDA JR | EXALTED RULE | 20 | $0 |
| TOM MILLER | EST. LEADING | 5 | $0 |
| MARGARET MOORE | EST. LOYAL K | 5 | $0 |
| DAVID PENTKOWSKI | EST LECTURIN | 5 | $0 |
| KELLIE J SNYDER | TREASURER | 10 | $0 |
| WILLIAM LONG | TRUSTEE | 5 | $0 |
| JERRY DESHANO | TRUSTEE | 5 | $0 |
| MICHAEL MALLECK | TRUSTEE | 5 | $0 |
| RYAN RUSZALA | TRUSTEE | 5 | $0 |
Address and contacts
- Address (IRS master file)
- 1400 N HENRY ST, BAY CITY, MI 48706-3645
- In care of
- % HOWARD DIEHL
- Mailing address (990-N for 2021)
- 1600 Center Ave, Bay City MI 48708
- Principal officer (990-N for 2021)
- Howard Diehl, PO Box 688, Bay City MI 48707
- Signed the 990-EZ
- HOWARD O DIEHL, SECRETARY
- Phone
- (989) 892-2281
- Website
- WWW.BAYCITYELKS88.ORG
- Return prepared by
- STEPHENSON & COMPANY PC
Mission
FRATERNAL ORDER UNDER THE LODGE SYSTEM FOR WHICH INCOME OBTAINED IS FOR THE EXCLUSIVE BENEFIT OF ITS MEMBERS.
Program accomplishments
- THE ORGANIZATION PROVIDED FOR ITS 161 MEMBERS A SOCIAL GATHERING PLACE TO CONDUCT SOCIAL ACTIVITIES INCLUDING FUND RAISING EVENTS TO RAISE MONEY FOR HANDICAP, YOUTH AND VETERENS REMEMBRANCE ACTIVITIES.
- THE ORGANIZATION CONDUCTED VARIOUS PROGRAMS FOR LOCAL HANDICAPPED, YOUTH AND VETERAN INDIVIDUALS IN THE FORM OF ACTIVITIES AND PROGRAMS TO FOSTER THEIR CONTINUAL DEVELOPMENT AND PARTICIPATION IN THE COMMUNITY.
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-EZ on file |
| 2024 | March 31, 2025 | August 15, 2025 | 990-EZ on file |
| 2023 | March 31, 2024 | August 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 23-7135933
- 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)
- $248,880
- Income (IRS master file)
- $116,061
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | March 2026 | $69,806 | $51,614 | $248,880 | XML |
| 990-EZ | March 2025 | $48,925 | $51,522 | $231,119 | XML |
| 990-EZ | March 2024 | $42,310 | $54,391 | $238,406 | XML |
| 990-EZ | March 2023 | – | – | – | IRS |
| 990-N for 2021 Officer: Howard Diehl | March 31, 2022 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2020 Officer: Howard Diehl | March 31, 2021 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2019 Officer: Howard Diehl | March 31, 2020 | ≤ $50,000 receipts | – | – | e-Postcard |
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 23-7135933).
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 23-7135933.
- 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-EZ for the year ended March 2026.
- Who is the principal officer of BENEVOLENT & PROTECTIVE ORDER OF ELKS OF THE USA?
- The 990-N for 2021 names Howard Diehl.
- Who are the officers and directors of BENEVOLENT & PROTECTIVE ORDER OF ELKS OF THE USA?
- The 990-EZ for the year ended March 31, 2026 lists 11 people; 1 received compensation from the organization, the highest $1,200 (HOWARD O DIEHL, SECRETARY).
- How much revenue does BENEVOLENT & PROTECTIVE ORDER OF ELKS OF THE USA have?
- On its 990-EZ for the year ended March 31, 2026 it reported revenue of $69,806, expenses of $51,614 and total assets of $248,880 at year end.
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