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IRS-authorized e-file provider · not the IRS

Nonprofit · EIN 38-0895530

BENEVOLENT & PROTECTIVE ORDER OF ELKS OF THE USA

Also known as 1023 COLDWATER

Tax-exempt · COLDWATER, MI 49036

Financials

$95K$105K2023$111K$118K2024$146K$110K2025
Revenue Expenses · by fiscal year end
Financials of BENEVOLENT & PROTECTIVE ORDER OF ELKS OF THE USA by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
March 31, 2026990$145,811$109,955$35,856$313,819$49,498$264,321
March 31, 2025990$110,745$117,845-$7,100$263,148$34,683$228,465
March 31, 2024990$94,596$104,991-$10,395$260,690$25,125$235,565
Financial details: 990 for the year ended March 31, 2026

Revenue

Contributions, gifts and grants
$23,783
Membership dues
$23,783
Program service revenue
$0
Investment income
$13,151
Net income from gaming
$17,576
Net income from sales of inventory
$62,214
Other revenue
$108,877

Expenses

Grants and similar amounts paid
$0
Other salaries and wages
$26,871
Salaries, compensation and benefits (total)
$26,871
Professional fundraising fees
$0
Accounting fees
$1,395
Occupancy
$13,253
Travel
$3,569
Depreciation
$7,351
Program services (functional)
$109,955

Balance sheet and other

Total assets, start of year
$263,148
Total assets, end of year
$313,819
Total liabilities, end of year
$49,498
Net assets, end of year
$264,321
Land, buildings and equipment
$130,053
Publicly traded securities
$89,357
Net assets without donor restrictions
$264,321
Gross receipts
$248,077
Employees
9
Volunteers
50
State of legal domicile
MI

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.

NameTitleHours / weekCompensation
TED AVRATREASURER
Trustee or director, Officer
–$0
NICK BABCOCKLECTURING KN
Trustee or director, Officer
–$0
PENNY GEISHERTSECRETARY
Trustee or director, Officer
–$0
KATHY COE HOWARDINNER GUARD
Trustee or director
–$0
NICHOLAS KRZEMINSKITRUSTEE
Trustee or director
–$0
KATHY MODERTEXALTED RULE
Trustee or director
–$0
BOB STEELTRUSTEE
Trustee or director
–$0
VACANTLEADING KNIG
Trustee or director
–$0
VACANTLOYAL KNIGHT
Trustee or director
–$0
WILLIAM WESTTRUSTEE
Trustee or director
–$0
MARC WICKHAMTRUSTEE
Trustee or director
–$0
990 for the year ended March 31, 2025: 12 people
NameTitleHours / weekCompensation
MARLYN LEPPERTREASURER
Trustee or director, Officer
10$4,800
PENNY GEISHERTSECRETARY
Trustee or director, Officer
10$3,300
ERIC BAUGHMANTRUSTEE
Trustee or director
1$1,900
KATHY COE-HOWARDLECTURING KN
Trustee or director, Officer
1$0
MARK MCKITTERICKTRUSTEE
Trustee or director
1$0
FRED MCLAINTRUSTEE
Trustee or director
1$0
KATHY MODERTEXALTED RULE
Trustee or director
1$0
DAVE SMOKERLOYAL KNIGHT
Trustee or director
1$0
CURTIS STEPHENSLEADING KNIG
Trustee or director
1$0
WILL TAYLORINNER GUARD
Trustee or director
1$0
MICHELE THENENTRUSTEE
Trustee or director
1$0
MARC WICKHAMTRUSTEE
Trustee or director
1$0
990 for the year ended March 31, 2024: 12 people
NameTitleHours / weekCompensation
ERIC BAUGHMANTRUSTEE
Trustee or director
1$0
KATHY COE-HOWARDLECTURING KN
Trustee or director, Officer
1$0
PENNY GEISHERTSECRETARY
Trustee or director, Officer
1$0
ANTHONY GOEBELLOYAL KNIGHT
Trustee or director
1$0
CORBIN GRIMESTRUSTEE
Trustee or director
1$0
JON HOUTZTRUSTEE
Trustee or director
1$0
MARLYN LEPPERTREASURER
Trustee or director, Officer
10$0
MARK MCKITTERICKTRUSTEE
Trustee or director
1$0
KATHY MODERTEXHAULTED RU
Trustee or director
1$0
CURTIS STEPHENSLEADING KNIG
Trustee or director
1$0
WILL TAYLORINNER GUARD
Trustee or director
1$0
MARC WICKHAMTRUSTEE
Trustee or director
1$0

Address and contacts

Address (IRS master file)
47 DIVISION STREET BOX 48, COLDWATER, MI 49036-1920
Principal officer (990 for 2025)
KATHY MODERT
Signed the 990
KATHY MODERT, EXALTED RULER
Phone
(517) 278-5558
Return prepared by
TAYLOR PLANT & WATKINS PC

Mission

TO INCULCATE THE PRINCIPLES OF CHARITY, JUSTICE, BROTHERLY LOVE AND FIDELITY; TO RECOGNIZE A BELIEF IN GOD; TO PROMOTE THE WELFARE AND ENHANCE THE HAPPINESS OF ITS MEMBERS; TO QUICKEN THE SPIRIT OF AMERICAN PATRIOTISM; TO CULTIVATE GOOD FELLOWSHIP; TO PERPETUATE ITSELF AS A FRATERNAL ORGANIZATION, AND TO PROVIDE FOR ITS GOVERNMENT, THE BENEVOLENT AND PROTECTIVE ORDER OF ELKS OF THE UNITED STATES OF AMERICAN WILL SERVE THE PEOPLE AND COMMUNITIES THROUGH BENEVOLENT PROGRAMS, DEMONSTRATING THAT ELKS CARE AND ELKS SHARE.

990 for the year ended March 31, 2026

Program accomplishments

  • PROVIDE PROGRAM SERVICES TO CLUB AND LODGE MEMEBERS
  • PROVIDE PROGRAM SERVICES TO CLUB AND LODGE MEMEBERS

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 yearYear endedDueIRS public records
2025March 31, 2026August 17, 2026990 on file
2024March 31, 2025August 15, 2025990 on file
2023March 31, 2024August 15, 2024990 on file

IRS record

EIN
38-0895530
Tax-exempt status
501(c)(8): Fraternal beneficiary society
Exempt since
1951
Accounting year ends
March
Files
Form 990 or 990-EZ
Assets (IRS master file)
$313,819
Income (IRS master file)
$248,077

Filing history

FormYear endedRevenueExpensesAssetsReturn
990March 2026$145,811$109,955$313,819XML
990March 2025$110,745$117,845$263,148XML
990March 2024$94,596$104,991$260,690XML
990March 2023$76,657$111,439$269,241IRS
990March 2022–––IRS
990March 2021–––IRS
990March 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 38-0895530).

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 38-0895530.
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 KATHY MODERT.
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 $145,811, expenses of $109,955 and total assets of $313,819 at year end.

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