Nonprofit · EIN 54-0202540
BENEVOLENT & PROTECTIVE ORDER OF ELKS OF THE USA
Also known as 0867 WINCHESTER
Tax-exempt · WINCHESTER, VA 22602
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| March 31, 2026 | 990 | $1,001,774 | $1,063,282 | -$61,508 | $2,002,778 | $107,235 | $1,895,543 |
| March 31, 2025 | 990 | $714,533 | $906,065 | -$191,532 | $2,021,999 | $71,363 | $1,950,636 |
| March 31, 2024 | 990 | $740,746 | $756,504 | -$15,758 | $2,208,365 | $66,198 | $2,142,167 |
Financial details: 990 for the year ended March 31, 2026
Revenue
- Contributions, gifts and grants
- $223,381
- Membership dues
- $105,887
- Program service revenue
- $0
- Investment income
- $23,825
- Net gain from sales of assets
- -$3,932
- Net income from gaming
- $823,696
- Net income from sales of inventory
- -$78,542
- Other revenue
- $754,568
Expenses
- Grants and similar amounts paid
- $412,051
- Benefits paid to members
- $62,904
- Other salaries and wages
- $12,865
- Salaries, compensation and benefits (total)
- $33,842
- Professional fundraising fees
- $0
- Legal fees
- $33
- Accounting fees
- $14,534
- Occupancy
- $223,442
- Depreciation
- $69,248
Balance sheet and other
- Total assets, start of year
- $2,021,999
- Total assets, end of year
- $2,002,778
- Total liabilities, end of year
- $107,235
- Net assets, end of year
- $1,895,543
- Land, buildings and equipment
- $804,107
- Publicly traded securities
- $482,110
- Gross receipts
- $8,498,049
- Employees
- 32
- Volunteers
- 95
- Year formed
- 1903
- State of legal domicile
- VA
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 |
|---|---|---|---|
| DAVID J GARDINER | EXALTED RULER Trustee or director, Officer | 5 | $0 |
| ROBYNANN G MARTIN | LEADING KNIGHT Trustee or director, Officer | 5 | $0 |
| ROBERT RYAN | LOYAL KNIGHT Trustee or director, Officer | 5 | $0 |
| RICKIE BOCKEY | LECTURING KNIGHT Trustee or director, Officer | 5 | $0 |
| LES MOREFIELD | TRUSTEE Trustee or director, Officer | 5 | $0 |
| DONALD FORD | TRUSTEE Trustee or director, Officer | 5 | $0 |
| DENNIS BUCHER | TRUSTEE Trustee or director, Officer | 5 | $0 |
| MARIA MERRIMAN | TRUSTEE Trustee or director, Officer | 5 | $0 |
| JAMES VENABLE | TRUSTEE Trustee or director, Officer | 5 | $0 |
| CINDY S CULBERT | SECRETARY Officer | 5 | $0 |
| DONNA R SAVILLE | TREASURER Officer | 5 | $0 |
| JENNIFER MCCLELLAN | ESQUIRE Officer | 5 | $0 |
| GREG BUCHER | CHAPLAIN Officer | 5 | $0 |
| KERMIT SLONAKER | INNER GUARD Officer | 5 | $0 |
990 for the year ended March 31, 2025: 9 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DAVID J GARDINER | EXALTED RULER Trustee or director, Officer | 5 | $0 |
| ROBYNANN G MARTIN | LEADING KNIGHT Trustee or director, Officer | 5 | $0 |
| ROBERT RYAN | LOYAL KNIGHT Trustee or director, Officer | 5 | $0 |
| RICKIE BOCKEY | LECTURING KNIGHT Trustee or director, Officer | 5 | $0 |
| LES MOREFIELD | TRUSTEE Officer | 5 | $0 |
| DONALD FORD | TRUSTEE Officer | 5 | $0 |
| DENNIS BUCHER | TRUSTEE Officer | 5 | $0 |
| MARIA MERRIMAN | TRUSTEE Officer | 5 | $0 |
| JAMES VENABLE | TRUSTEE Officer | 5 | $0 |
990 for the year ended March 31, 2024: 9 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DAVID J GARDINER | EXALTED RULER Trustee or director, Officer | 5 | $0 |
| ROBYNANN G MARTIN | LEADING KNIGHT Trustee or director, Officer | 5 | $0 |
| ROBERT RYAN | LOYAL KNIGHT Trustee or director, Officer | 5 | $0 |
| RICKIE BOCKEY | LECTURING KNIGHT Trustee or director, Officer | 5 | $0 |
| LES MOREFIELD | TRUSTEE Officer | 5 | $0 |
| DONALD FORD | TRUSTEE Officer | 5 | $0 |
| DENNIS BUCHER | TRUSTEE Officer | 5 | $0 |
| RICKY MCKEE | TRUSTEE Officer | 5 | $0 |
| JAMES VENABLE | TRUSTEE Officer | 5 | $0 |
Address and contacts
- Address (IRS master file)
- 466 FRONT ROYAL PIKE, WINCHESTER, VA 22602-7315
- In care of
- % DONNA R SAVILLE
- Principal officer (990 for 2025)
- DAVID GARDINER, 466 FRONT ROYAL PIKE, WINCHESTER, VA 22602
- Signed the 990
- DAVID GARDINER, EXALTED RULER
- Phone
- (540) 327-6954
- Website
- WWW.WINCHESTERELKS.ORG
- Return prepared by
- RUTHERFORD & JOHNSON 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 AMERICA WILL SERVE THE PEOPLE AND COMMUNITIES THROUGH BENEVOLENT PROGRAMS, DEMONSTRATING THAT ELKS CARE AND ELKS SHARE.
Program accomplishments
- PRESERVE THE COUNTRY'S CHERISHED INSTITUTIONS, TRADITIONS AND VALUES; RESPECT OUR NEIGHBORS AND CONSTANTLY SEEK TO PROMOTE THEIR WELL BEING; LOVE AND ENJOY LIFE AND BELIEVE THIS ENJOYMENT IS RECEIVED BY SHARING IT WITH FAMILY, FRIENDS AND ALL WE MEET.
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
- 54-0202540
- 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)
- $2,002,778
- Income (IRS master file)
- $8,498,049
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | March 2026 | $1,001,774 | $1,063,282 | $2,002,778 | XML |
| 990 | March 2025 | $714,533 | $906,065 | $2,021,999 | XML |
| 990 | March 2024 | $740,746 | $756,504 | $2,208,365 | XML |
| 990 | March 2023 | $796,914 | $524,534 | $2,224,943 | 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 54-0202540).
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 54-0202540.
- 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 DAVID GARDINER.
- 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 14 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 $1,001,774, expenses of $1,063,282 and total assets of $2,002,778 at year end.
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