Nonprofit · EIN 57-0343187
BENEVOLENT & PROTECTIVE ORDER OF ELKS OF THE USA
Also known as 1305 GAFFNEY
Tax-exempt · GAFFNEY, SC 29342
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| March 31, 2026 | 990 | $272,866 | $254,284 | $18,582 | $392,211 | $69,344 | $322,867 |
| March 31, 2025 | 990 | $308,702 | $229,068 | $79,634 | $326,611 | $39,578 | $287,033 |
| March 31, 2024 | 990 | $330,573 | $336,377 | -$5,804 | $333,065 | $28,738 | $304,327 |
Financial details: 990 for the year ended March 31, 2026
Revenue
- Contributions, gifts and grants
- $108,231
- Membership dues
- $17,433
- Program service revenue
- $0
- Investment income
- $2,379
- Net rental income
- $1,350
- Net income from gaming
- $60,238
- Net income from sales of inventory
- $100,668
- Other revenue
- $162,256
Expenses
- Grants and similar amounts paid
- $72,765
- Benefits paid to members
- $2,913
- Compensation of officers, directors and key employees
- $12,433
- Other salaries and wages
- $47,655
- Salaries, compensation and benefits (total)
- $64,967
- Professional fundraising fees
- $0
- Accounting fees
- $3,367
- Occupancy
- $29,351
- Depreciation
- $7,235
- Program services (functional)
- $203,872
- Management and general (functional)
- $16,239
- Fundraising (functional)
- $34,173
Balance sheet and other
- Total assets, start of year
- $326,611
- Total assets, end of year
- $392,211
- Total liabilities, end of year
- $69,344
- Net assets, end of year
- $322,867
- Land, buildings and equipment
- $74,205
- Net assets without donor restrictions
- $101,161
- Net assets with donor restrictions
- $221,706
- Gross receipts
- $2,207,093
- Employees
- 7
- Volunteers
- 883
- Year formed
- 1953
- State of legal domicile
- SC
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 |
|---|---|---|---|
| ALEX B KARAPANDZIC | SECRETARY Officer | 5 | $6,217 |
| ANDREA M COWDEN | TREASURER Officer | 10 | $6,217 |
| LARRY COWDEN | EXALTED RULER Officer | 10 | $0 |
| AMANDA LEWIS | LEADING KNIGHT Officer | 5 | $0 |
| MISTY PHILLIPS | LOYAL KNIGHT Officer | 5 | $0 |
| SUMMER G NANCE | LECTURING KNIGHT Officer | 5 | $0 |
| STEPHEN P ROBBINS | ESQUIRE Officer | 5 | $0 |
| JOHN BLALOCK | TILER Officer | 5 | $0 |
| MIRANDA GILES | CHAPLIN Officer | 5 | $0 |
| MICHAEL B HUSKEY | INNER GUARD Officer | 5 | $0 |
| JOHN BLALOCK | 4 YEAR TRUSTEE Officer | 5 | $0 |
| ANTHONY C MARTIN | TRUSTEE CHAIRBOARD CHAIR Officer | 5 | $0 |
| STEVE TAYLOR | 1 YEAR TRUSTEE Officer | 5 | $0 |
| KEVIN WHISENANT | 2 YEAR TRUSTEE Officer | 5 | $0 |
| ANTHONY C MARTIN | 3 YEAR TRUSTEE Officer | 5 | $0 |
1 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CLIFFORD B CALVERT | 5 YEAR TRUSTEE Officer | 5 | $0 |
990 for the year ended March 31, 2025: 16 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ALEX B KARAPANDZIC | SECRETARY Officer | 5 | $5,967 |
| ANDREA M COWDEN | TREASURER Officer | 10 | $5,967 |
| LARRY COWDEN | EXALTED RULER Officer | 10 | $0 |
| AMANDA LEWIS | LEADING KNIGHT Officer | 5 | $0 |
| MISTY PHILLIPS | LOYAL KNIGHT Officer | 5 | $0 |
| SUMMER G NANCE | LECTURING KNIGHT Officer | 5 | $0 |
| STEPHEN P ROBBINS | ESQUIRE Officer | 5 | $0 |
| JOHN BLALOCK | TILER Officer | 5 | $0 |
| MIRANDA GILES | CHAPLIN Officer | 5 | $0 |
| MICHAEL B HUSKEY | INNER GUARD Officer | 5 | $0 |
| JOHN BLALOCK | 4 YEAR TRUSTEE Officer | 5 | $0 |
| ANTHONY C MARTIN | TRUSTEE CHAIRBOARD CHAIR Officer | 5 | $0 |
| STEVE TAYLOR | 1 YEAR TRUSTEE Officer | 5 | $0 |
| KEVIN WHISENANT | 2 YEAR TRUSTEE Officer | 5 | $0 |
| ANTHONY C MARTIN | 3 YEAR TRUSTEE Officer | 5 | $0 |
| CLIFFORD B CALVERT | 5 YEAR TRUSTEE Officer | 5 | $0 |
990 for the year ended March 31, 2024: 15 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ANDREA M COWDEN | TREASURER Officer | 10 | $2,967 |
| ALEX B KARAPANDZIC | SECRETARY Officer | 5 | $2,967 |
| STEPHEN P ROBBINS | INNER GUARD Officer | 5 | $0 |
| KEVIN WHISENANT | 4 YEAR TRUSTEE Officer | 5 | $0 |
| TERRY BLACKWELL | 2 YEAR TRUSTEE Officer | 5 | $0 |
| ANTHONY C MARTIN | 5 YEAR TRUSTEE Officer | 5 | $0 |
| STEVE TAYLOR | TRUSTEE CHAIRBOARD CHAIR 3 Officer | 5 | $0 |
| CHRISTOPHER S MARTIN | 1 YEAR TRUSTEE Officer | 5 | $0 |
| KIM BLANTON | CHAPLIN Officer | 5 | $0 |
| AMANDA LEWIS | LOYAL KNIGHT Officer | 5 | $0 |
| JETA D PROCTOR | LEADING KNIGHT Officer | 5 | $0 |
| LARRY COWDEN | EXALTED RULER Officer | 10 | $0 |
| DOUGLAS H PALMET | TILER Officer | 5 | $0 |
| RAND STRATTON | ESQUIRE Officer | 5 | $0 |
| MISTY PHILLIPS | LECTURING KNIGHT Officer | 5 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 673, GAFFNEY, SC 29342-0673
- In care of
- % LARRY COWDEN
- Signed the 990
- LARRY COWDEN, EXALTER RULER
- Phone
- (864) 489-6377
- Website
- WWW.ELKS.ORG
- Return prepared by
- SMITH AND COKER LLC
Mission
TO PROVIDE AN ELKS LODGE THAT WORKS TO RAISE MONEY TO PROVIDE SCHOLARSHIPS AND CONTRIBUTE TO LOCAL BOYS & GIRLS BASEBALL/SOFTBALL/BASKETBALL TEAMS, RELAY FOR LIFE, VETERANS REMEMBRANCE, ALZHEIMERS GOLF TOURNAMENT, ADOPT A SOLDIER, CHRISTMAS BASKETS & TOYS FOR KIDS, LOCAL PERSONS
Program accomplishments
- IN NEED, AND MANY OTHER VARIOUS CHARITIES...THE LODGE MEMBERS ALSO CONTRIBUTE BY VOLUNTEERING AT VARIOUS CHARITABLE EVENTS IN THE COMMUNITY.Expenses $203,872
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
- 57-0343187
- Tax-exempt status
- 501(c)(8): Fraternal beneficiary society
- Exempt since
- 1972
- 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)
- $392,211
- Income (IRS master file)
- $2,207,093
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | March 2026 | $272,866 | $254,284 | $392,211 | XML |
| 990 | March 2025 | $308,702 | $229,068 | $326,611 | XML |
| 990 | March 2024 | $330,573 | $336,377 | $333,065 | XML |
| 990 | March 2023 | $338,173 | $332,194 | $276,998 | 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 57-0343187).
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 57-0343187.
- 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 1972.
- 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 are the officers and directors of BENEVOLENT & PROTECTIVE ORDER OF ELKS OF THE USA?
- The 990 for the year ended March 31, 2026 lists 16 people; 2 received compensation from the organization, the highest $6,217 (ALEX B KARAPANDZIC, SECRETARY).
- 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 $272,866, expenses of $254,284 and total assets of $392,211 at year end.
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