Nonprofit · EIN 31-4126620
BENEVOLENT & PROTECTIVE ORDER OF ELKS OF THE USA
Also known as 0543 NELSONVILLE
Tax-exempt · NELSONVILLE, OH 45764
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| March 31, 2026 | 990 | $186,493 | $198,683 | -$12,190 | $216,967 | $0 | $216,967 |
| March 31, 2025 | 990 | $212,239 | $173,369 | $38,870 | $229,157 | $0 | $229,157 |
| March 31, 2024 | 990 | $158,797 | $128,279 | $30,518 | $190,287 | $0 | $190,287 |
Financial details: 990 for the year ended March 31, 2026
Revenue
- Contributions, gifts and grants
- $49,679
- Membership dues
- $28,280
- Program service revenue
- $0
- Investment income
- $373
- Net rental income
- $3,550
- Net income from gaming
- $59,777
- Net income from sales of inventory
- $64,070
- Other revenue
- $136,441
Expenses
- Grants and similar amounts paid
- $27,215
- Compensation of officers, directors and key employees
- $7,200
- Other salaries and wages
- $41,523
- Salaries, compensation and benefits (total)
- $52,047
- Professional fundraising fees
- $0
- Occupancy
- $33,887
- Travel
- $4,449
- Program services (functional)
- $198,683
Balance sheet and other
- Total assets, start of year
- $229,157
- Total assets, end of year
- $216,967
- Total liabilities, end of year
- $0
- Net assets, end of year
- $216,967
- Land, buildings and equipment
- $33,011
- Gross receipts
- $481,200
- Employees
- 0
- Volunteers
- 100
- State of legal domicile
- OH
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 |
|---|---|---|---|
| MELYN SMART | SECRETARY Officer | 15 | $4,800 |
| SHELLY RAMEY | TREASURER Officer | 5 | $2,400 |
| SHONNA FRAEDRI | EXALTED RULER Officer | 5 | $0 |
| BRENT TAYLOR | LEADING KNIGHT Officer | 5 | $0 |
990 for the year ended March 31, 2025: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MELYN SMART | SECRETARY Officer | 15 | $4,200 |
| SHELLY RAMEY | TREASURER Officer | 10 | $2,100 |
| SHARON GAIL | EXALTED RULER Officer | 5 | $0 |
| BRENT TAYLOR | LEADING KNIGHT Key employee | 5 | $0 |
990 for the year ended March 31, 2024: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MELYN SMART | SECRETARY Officer | 15 | $2,600 |
| SHELLY CAMPBEL | TREASURER Officer | 10 | $1,300 |
| SHARON GAIL | EXALTED RULER Officer | 5 | $0 |
| BRENT TAYLOR | LEADING KNIGHT Key employee | 5 | $0 |
Address and contacts
- Address (IRS master file)
- 53 ROCKY BOOTS WAY, NELSONVILLE, OH 45764-1141
- Principal officer (990 for 2025)
- MELYN SMART, 39020 TODD RD, NELSONVILLE, OH 45764
- Signed the 990
- SHELLY RAMEY, TREASURER
- Phone
- (740) 753-1697
- Return prepared by
- C AND J TAX SERVICE
Mission
charitable organization to provide member benefits and civic responsibilities by donating to other local non profit organizations
Program accomplishments
- the cost of gaming and ohio law requires lodge to donate a percentageExpenses $254,116 · revenue $313,893
- total payroll and payroll taxes for lodgeExpenses $52,047
- total cosat of goods sold which is the main revenue for the lodge toExpenses $40,591 · revenue $104,661
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
- 31-4126620
- 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)
- $216,967
- Income (IRS master file)
- $481,200
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | March 2026 | $186,493 | $198,683 | $216,967 | XML |
| 990 | March 2025 | $212,239 | $173,369 | $229,157 | XML |
| 990 | March 2024 | $158,797 | $128,279 | $190,287 | XML |
| 990 | March 2023 | $150,649 | $136,428 | $152,476 | IRS |
| 990 | March 2022 | – | – | – | IRS |
| 990-EZ | March 2021 | – | – | – | IRS |
| 990-EZ | March 2020 | – | – | – | IRS |
| 990-EZ | 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 31-4126620).
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 31-4126620.
- 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 is the principal officer of BENEVOLENT & PROTECTIVE ORDER OF ELKS OF THE USA?
- The 990 for the year ended March 31, 2026 names MELYN SMART.
- 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 4 people; 2 received compensation from the organization, the highest $4,800 (MELYN SMART, 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 $186,493, expenses of $198,683 and total assets of $216,967 at year end.
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