Nonprofit · EIN 46-0110176
BENEVOLENT & PROTECTIVE ORDER OF ELKS OF THE USA
Also known as 994 YANKTON
Tax-exempt · YANKTON, SD 57078
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| March 31, 2026 | 990 | $319,522 | $281,363 | $38,159 | $577,422 | $51,494 | $525,928 |
| March 31, 2025 | 990 | $283,985 | $273,762 | $10,223 | $536,927 | $51,981 | $484,946 |
| March 31, 2024 | 990 | $212,595 | $180,064 | $32,531 | $512,957 | $38,728 | $474,229 |
Financial details: 990 for the year ended March 31, 2026
Revenue
- Contributions, gifts and grants
- $88,109
- Membership dues
- $54,122
- Program service revenue
- $0
- Investment income
- $3,440
- Net rental income
- $10,353
- Net income from fundraising events
- $62,641
- Net income from sales of inventory
- $154,979
- Other revenue
- $227,973
Expenses
- Grants and similar amounts paid
- $24,951
- Compensation of officers, directors and key employees
- $12,673
- Other salaries and wages
- $100,824
- Salaries, compensation and benefits (total)
- $124,615
- Professional fundraising fees
- $0
- Occupancy
- $47,231
- Depreciation
- $21,252
Balance sheet and other
- Total assets, start of year
- $536,927
- Total assets, end of year
- $577,422
- Total liabilities, end of year
- $51,494
- Net assets, end of year
- $525,928
- Land, buildings and equipment
- $339,476
- Publicly traded securities
- $38,229
- Net assets without donor restrictions
- $487,699
- Net assets with donor restrictions
- $38,229
- Gross receipts
- $458,762
- Employees
- 29
- Year formed
- 1905
- State of legal domicile
- SD
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 |
|---|---|---|---|
| SHAWNA CABA | TREASURER Officer | 3 | $6,738 |
| ALEXANDRA HATCH | SECRETARY Officer | 3 | $3,615 |
| EVELYN SIME | SECRETARY Officer | 3 | $2,320 |
| TIM KOTALIK | TRUSTEE Trustee or director | 1 | $0 |
| ERIC TAYLOR | TRUSTEE Trustee or director | 1 | $0 |
| GERALD HAAS | TRUSTEE Trustee or director | 1 | $0 |
| JOE WIPF | TRUSTEE Trustee or director | 1 | $0 |
| JIM FELDHACKER | TRUSTEE CHAIR Trustee or director | 1 | $0 |
| MELINDA COTTON | EXALTED RULER Officer | 3 | $0 |
| BONNIE GRIGGS | LEADING KNIGHT Officer | 1 | $0 |
| DAISY KAMBACK | LECTURING KNIGHT Officer | 1 | $0 |
| ALLISON SPAK | ESQUIRE Officer | 1 | $0 |
| SHANE BERTSCH | CHAPLAIN Officer | 1 | $0 |
| TODD ROTHENBERGER | INNER GUARD Officer | 1 | $0 |
| TERESA FELDHACKER | LOYAL KNIGHT Officer | 1 | $0 |
2 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JOELLEN GEVESHAUSEN | TILER Officer | 1 | $0 |
| KELLY SPARKS | SECRETARY Officer | 3 | $0 |
990 for the year ended March 31, 2025: 14 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| SHAWNA CABA | TREASURER Officer | 3 | $5,942 |
| EVELYN SIME | SECRETARY Officer | 3 | $3,700 |
| TIM KOTALIK | TRUSTEE Trustee or director | 1 | $0 |
| LONNIE HERRBOLDT | TRUSTEE Trustee or director | 1 | $0 |
| JOE WIPF | TRUSTEE Trustee or director | 1 | $0 |
| JIM FELDHACKER | TRUSTEE CHAIR Trustee or director | 1 | $0 |
| DANNY LAMMERS | TRUSTEE Trustee or director | 1 | $0 |
| MELINDA COTTON | LEADING KNIGHT Officer | 1 | $0 |
| BONNIE GRIGGS | LOYAL KNIGHT Officer | 1 | $0 |
| DAISY KAMBACK | LECTURING KNIGHT Officer | 1 | $0 |
| ALLISON SPAK | ESQUIRE Officer | 1 | $0 |
| JIM VAN OSDEL | CHAPLAIN Officer | 1 | $0 |
| TODD ROTHENBERGER | TILER Officer | 1 | $0 |
| ERIC TAYLOR | EXALTED RULER Officer | 3 | $0 |
990 for the year ended March 31, 2024: 15 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| SHAWNA CABA | TREASURER Officer | 3 | $3,600 |
| EVELYN SIME | SECRETARY Officer | 3 | $3,600 |
| ERIC TAYLOR | TRUSTEE CHAIR Trustee or director | 3 | $0 |
| LONNIE HERRBOLDT | TRUSTEE Trustee or director | 1 | $0 |
| JOE WIPF | TRUSTEE Trustee or director | 1 | $0 |
| JIM FELDHACKER | TRUSTEE Trustee or director | 1 | $0 |
| DANNY LAMMERS | TRUSTEE Trustee or director | 1 | $0 |
| JOE SPARKS | EXALTED RULER Officer | 3 | $0 |
| ALLISON SPAK | LEADING KNIGHT Officer | 1 | $0 |
| MINDY COTTON | LOYAL KNIGHT Officer | 1 | $0 |
| PAUL PIETILA | LECTURING KNIGHT Officer | 1 | $0 |
| DAISY KAMBACK | ESQUIRE Officer | 1 | $0 |
| JIM VAN OSDEL | CHAPLAIN Officer | 1 | $0 |
| MATT HANSON | INNER GUARD Officer | 1 | $0 |
| TODD ROTHENBERGER | TILER Officer | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 504 W 27TH ST, YANKTON, SD 57078-5346
- In care of
- % MELINDA S COTTON
- Principal officer (990 for 2025)
- MELINDA S COTTON, 504 W 27TH ST, YANKTON, SD 57078
- Signed the 990
- MELINDA S COTTON, EXALTED RULER
- Phone
- (605) 665-3333
- Return prepared by
- Ryken Tax & Bookkeeping LLC
Mission
See Schedule O
Program accomplishments
- OPERATION OF CLUB ROOM, LOUNGE AND DINING FACILITIES OPEN TO ALL MEMBERS OF THE ORGANIZATION.
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
- 46-0110176
- 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)
- $577,422
- Income (IRS master file)
- $458,762
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | March 2026 | $319,522 | $281,363 | $577,422 | XML |
| 990 | March 2025 | $283,985 | $273,762 | $536,927 | XML |
| 990 | March 2024 | $212,595 | $180,064 | $512,957 | XML |
| 990 | March 2023 | $184,379 | $206,978 | $471,537 | IRS |
| 990 | March 2022 | – | – | – | IRS |
| 990 | March 2021 | – | – | – | 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 46-0110176).
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 46-0110176.
- 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 MELINDA S COTTON.
- 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 17 people; 3 received compensation from the organization, the highest $6,738 (SHAWNA CABA, TREASURER).
- 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 $319,522, expenses of $281,363 and total assets of $577,422 at year end.
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