Nonprofit · EIN 52-0470813
BENEVOLENT & PROTECTIVE ORDER OF ELKS OF THE USA
Also known as 817 SALISBURY
Tax-exempt · SALISBURY, MD 21804
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| March 31, 2026 | 990 | $811,562 | $813,761 | -$2,199 | $829,525 | $255,750 | $573,775 |
| March 31, 2025 | 990 | $952,872 | $960,153 | -$7,281 | $790,537 | $214,563 | $575,974 |
| March 31, 2024 | 990 | $808,268 | $826,030 | -$17,762 | $856,129 | $272,874 | $583,255 |
Financial details: 990 for the year ended March 31, 2026
Revenue
- Contributions, gifts and grants
- $9,200
- Program service revenue
- $373,273
- Investment income
- $14
- Net rental income
- $21,280
- Net income from gaming
- $122,705
- Net income from sales of inventory
- $285,090
- Other revenue
- $429,075
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $12,000
- Other salaries and wages
- $124,070
- Salaries, compensation and benefits (total)
- $153,308
- Professional fundraising fees
- $0
- Accounting fees
- $14,880
- Occupancy
- $154,972
- Depreciation
- $55,900
- Program services (functional)
- $416,441
- Management and general (functional)
- $397,320
Balance sheet and other
- Total assets, start of year
- $800,271
- Total assets, end of year
- $829,525
- Total liabilities, end of year
- $255,750
- Net assets, end of year
- $573,775
- Land, buildings and equipment
- $489,836
- Net assets without donor restrictions
- $573,775
- Gross unrelated business income
- $29,166
- Gross receipts
- $1,481,907
- Employees
- 29
- Volunteers
- 200
- Year formed
- 1991
- State of legal domicile
- MD
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 |
|---|---|---|---|
| PAUL GUDELSKI | Treasurer Officer | 20 | $6,000 |
| WILLIAM KUMMER | Secretary Officer | 20 | $6,000 |
| ERIN W SMITH | Trustee Trustee or director | 2 | $0 |
| JOHN D MCINTYRE | Trustee Trustee or director | 2 | $0 |
| MICHAEL WEISNER | Audit Committee Trustee or director | 2 | $0 |
| DAVID HOSTER | Audit Committee Trustee or director | 2 | $0 |
| DWIGHT W MARSHALL JR | Trustee Trustee or director | 2 | $0 |
| CLIFF SHAHAN | Trustee Trustee or director | 2 | $0 |
| PAM IDONI | Trustee Trustee or director | 2 | $0 |
| INGA HOGUE | Audit Committee Trustee or director | 2 | $0 |
| PHILLIP BANKERT | Audit Committee Trustee or director | 2 | $0 |
| SHELLEY L SMITH | Exalted Ruler Officer | 4 | $0 |
| JAMES LANDON | Guard Officer | 2 | $0 |
| CHARLES CAUSEY | Chaplain Officer | 2 | $0 |
| PHILLIP T PATTERSON | Knight Officer | 2 | $0 |
5 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ROBERT HURLEY | Knight Officer | 4 | $0 |
| PAULA J SMITH | Knight Officer | 2 | $0 |
| CHRIS CUPPETT | Esquire Officer | 2 | $0 |
| CHRISTOPHER LABE | Tiler Officer | 2 | $0 |
| LINDA ROGERS | LODGE MANAGER | 40 | $0 |
990 for the year ended March 31, 2025: 18 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| INGA ALMOND-HOGUE | Treasurer Officer | 3 | $6,500 |
| WILLIAM KUMMER | Secretary Officer | 20 | $6,500 |
| ERIN W SMITH | Trustee Trustee or director | 2 | $0 |
| RICK D KONRAD | Audit Committee Trustee or director | 2 | $0 |
| WILLIAM E BREWINGTON | Audit Committee Trustee or director | 2 | $0 |
| DWIGHT W MARSHALL JR | Trustee Trustee or director | 2 | $0 |
| CLIFF SHAHAN | Trustee Trustee or director | 2 | $0 |
| PAM IDONI | Trustee Trustee or director | 2 | $0 |
| JAMES W CORRON | Trustee Trustee or director | 2 | $0 |
| JOHN D MCINTYRE | Exalted Ruler Officer | 4 | $0 |
| SHELLEY L SMITH | Knight Officer | 2 | $0 |
| CHARLES CAUSEY | Guard Officer | 2 | $0 |
| PHILLIP T PATTERSON | Chaplain Officer | 2 | $0 |
| ROBERT HURLEY | Knight Officer | 2 | $0 |
| PAULA J SMITH | Knight Officer | 2 | $0 |
| CHRIS CUPPETT | Esquire Officer | 2 | $0 |
| JT LANDON | Tiler Officer | 2 | $0 |
| LINDA ROGERS | LODGE MANAGER | 40 | $0 |
990 for the year ended March 31, 2024: 19 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| INGA ALMOND-HOGUE | Treasurer Officer | 3 | $5,500 |
| WILLIAM KUMMER | Secretary Officer | 20 | $5,500 |
| ERIN SMITH | Trustee Trustee or director | 2 | $0 |
| RICK D KONRAD | Audit Committee Trustee or director | 2 | $0 |
| WILLIAM E BREWINGTON | Audit Committee Trustee or director | 2 | $0 |
| CLIFF SHAHAN | Trustee Trustee or director | 2 | $0 |
| W DARRIN SCOTT | Trustee Trustee or director | 2 | $0 |
| DAVID N NEAL | Audit Committee Trustee or director | 2 | $0 |
| ROBERT D HUSSEY | Trustee Trustee or director | 2 | $0 |
| PAULA SMITH | Trustee Trustee or director | 5 | $0 |
| JOHN D MCINTYRE | Knight Officer | 2 | $0 |
| DWIGHT W MARSHALL JR | Exalted Ruler Officer | 2 | $0 |
| SHELLEY SMITH | Knight Officer | 2 | $0 |
| CHARLES CAUSEY | Guard Officer | 2 | $0 |
| PHILLIP T PATTERSON | Tiler Officer | 0 | $0 |
| ROBERT HURLEY | Knight Officer | 2 | $0 |
| CHRIS CUPPETT | Chaplain Officer | 2 | $0 |
| JT LANDON | Esquire Officer | 2 | $0 |
| LINDA ROGERS | LODGE MANAGER | 40 | $0 |
Address and contacts
- Address (IRS master file)
- 401 CHURCH HILL AVE, SALISBURY, MD 21804-5614
- In care of
- % TRAVIS STEPS
- Principal officer (990 for 2025)
- SHELLEY SMITH
- Signed the 990
- PAUL GUDELSKI, Treasurer
- Phone
- (410) 546-0345
- Website
- www.elks.org
- Return prepared by
- Gary Dorman CPA
Mission
This Elks Lodge is a Fraternal and Charitable Association. Members pay dues to support Lodge activities benefiting the members and their guests. This Elks Lodge also performs & sponsors significant community-related events and provides financial support to numerous local charities.
Program accomplishments
- Operates under the Lodge System for the exclusive benefit of its Members and guests.The Lodge's Fraternal Activities and any Net Income derived is used exclusively for Benevolent, Community and Charitable Purposes Total # of Members is 1,390 (average, begin of year and end of year) and generally serves its Members, and by Member request, their guests and others in the Local AreaExpenses $416,441 · revenue $659,677
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
- 52-0470813
- 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)
- $829,525
- Income (IRS master file)
- $1,481,907
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | March 2026 | $811,562 | $813,761 | $829,525 | XML |
| 990 | March 2025 | $952,872 | $960,153 | $790,537 | XML |
| 990 | March 2024 | $808,268 | $826,030 | $856,129 | XML |
| 990 | March 2023 | $793,110 | $805,313 | $876,154 | 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 52-0470813).
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 52-0470813.
- 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 SHELLEY SMITH.
- 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 20 people; 2 received compensation from the organization, the highest $6,000 (PAUL GUDELSKI, 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 $811,562, expenses of $813,761 and total assets of $829,525 at year end.
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