Nonprofit · EIN 55-0122838
BENEVOLENT & PROTECTIVE ORDER OF ELKS OF THE USA
Also known as 388 MANNINGTON ELKS LODGE
Tax-exempt · MANNINGTON, WV 26582
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| March 31, 2026 | 990 | $285,908 | $215,220 | $70,688 | $865,800 | $539 | $865,261 |
| March 31, 2025 | 990 | $291,858 | $259,817 | $32,041 | $801,744 | $7,171 | $794,573 |
| March 31, 2024 | 990 | $261,578 | $209,979 | $51,599 | $796,348 | $9,322 | $787,026 |
Financial details: 990 for the year ended March 31, 2026
Revenue
- Contributions, gifts and grants
- $40,197
- Membership dues
- $20,197
- Program service revenue
- $0
- Investment income
- $7,670
- Net income from fundraising events
- $12,103
- Net income from gaming
- $40,861
- Net income from sales of inventory
- $184,477
- Other revenue
- $238,041
Expenses
- Grants and similar amounts paid
- $10,013
- Compensation of officers, directors and key employees
- $14,677
- Other salaries and wages
- $66,481
- Salaries, compensation and benefits (total)
- $81,158
- Professional fundraising fees
- $0
- Accounting fees
- $3,719
- Program services (functional)
- $215,068
- Management and general (functional)
- $152
Balance sheet and other
- Total assets, start of year
- $801,744
- Total assets, end of year
- $865,800
- Total liabilities, end of year
- $539
- Net assets, end of year
- $865,261
- Land, buildings and equipment
- $503,672
- Net assets without donor restrictions
- $865,261
- Gross receipts
- $600,993
- Employees
- 9
- Year formed
- 1909
- State of legal domicile
- WV
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 |
|---|---|---|---|
| MARK MORRIS | TREASURER Officer | 20 | $7,390 |
| JENNIFER MOORE | SECRETARY Officer | 20 | $5,728 |
| MARY LOWE | SECRETARY Officer | 10 | $1,938 |
| FRANCIS WITT | PRESIDENT Trustee or director | 10 | $0 |
| JANINA FETTY | VICE PRESIDENT Officer | 10 | $0 |
990 for the year ended March 31, 2025: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MARY LOE | SECRETARY Officer | 10 | $7,200 |
| MARK MORRIS | TREASURER Officer | 10 | $7,200 |
| RANDY WATSON | TRUSTEE Officer | 10 | $0 |
| MATT SMITH | DIRECTOR Officer | 10 | $0 |
990 for the year ended March 31, 2024: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MARY LOE | SECRETARY Officer | 10 | $6,934 |
| MARK MORRIS | TREASURER Officer | 10 | $6,369 |
| RANDY WATSON | TRUSTEE Officer | 10 | $0 |
| MATT SMITH | DIRECTOR Officer | 10 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 109, MANNINGTON, WV 26582-0109
- Principal officer (990 for 2025)
- MATT SMITH, PO BOX 109, MANNINGTON, WV 26582
- Signed the 990
- MARK MORRIS, TREASURER
- Phone
- (304) 365-1566
- Return prepared by
- HASHMAN INCOME TAX BOOKKEEPING SER
Mission
The organization is fraternal order of Elks that provides fellowship for it s members and provide community service.
Program accomplishments
- The organizations mission is to improve personal and ommunity awareness of the needs that should be met by the funds raised by the organization and its members.
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
- 55-0122838
- 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)
- $865,800
- Income (IRS master file)
- $600,993
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | March 2026 | $285,908 | $215,220 | $865,800 | XML |
| 990 | March 2025 | $291,858 | $259,817 | $801,744 | XML |
| 990 | March 2024 | $261,578 | $209,979 | $796,348 | XML |
| 990 | March 2023 | $274,549 | $218,402 | $746,761 | IRS |
| 990 | March 2022 | – | – | – | IRS |
| 990 | March 2021 | – | – | – | 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 55-0122838).
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 55-0122838.
- 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 MATT 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 5 people; 3 received compensation from the organization, the highest $7,390 (MARK MORRIS, 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 $285,908, expenses of $215,220 and total assets of $865,800 at year end.
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- MANNINGTON LODGE 1344 LOYAL ORDER OF MOOSE EIN 55-0221131 · last filed 990 for 2025
- MANNINGTON FOOD PANTRY & CLOTHES CLOSET INC EIN 55-0648690 · last filed 990-EZ for 2025
- UNITED MINE WORKERS OF AMERICA INTERNATIONAL EIN 55-0489879 · last filed 990-EZ for 2024
- DR PHOEBIA G MOORE MEMORIAL LIBRARY TRUST FUND ASSOCIATION EIN 55-6016484 · last filed 990 for 2024
- MANNINGTON INDUSTRIAL CORPORATION EIN 55-0482701 · last filed 990-EZ for 2025
- HISTORIC GEM RESTORATIONS INC EIN 92-2483293 · last filed 990-N for 2023
- MANNINGTON COMMUNITY BUILDING FOUNDATION EIN 26-0090100 · last filed 990-N for 2025