Nonprofit · EIN 59-2538350
BENEVOLENT & PROTECTIVE ORDER OF ELKS OF THE USA
Also known as 2693 WEST CITRUS
Tax-exempt · HOMOSASSA SPG, FL 34447
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| March 31, 2026 | 990 | $152,131 | $204,122 | -$51,991 | $722,111 | $30,409 | $691,702 |
| March 31, 2025 | 990 | $683,428 | $205,823 | $477,605 | $776,776 | $33,083 | $743,693 |
| March 31, 2024 | 990 | $210,253 | $266,441 | -$56,188 | $306,498 | $40,410 | $266,088 |
Financial details: 990 for the year ended March 31, 2026
Revenue
- Contributions, gifts and grants
- $123,139
- of which government grants
- $41,060
- Membership dues
- $33,376
- Program service revenue
- $0
- Investment income
- $21,050
- Net rental income
- $150
- Net income from gaming
- $6,925
- Net income from sales of inventory
- $867
- Other revenue
- $7,942
Expenses
- Grants and similar amounts paid
- $47,266
- Compensation of officers, directors and key employees
- $18,000
- Other salaries and wages
- $16,836
- Salaries, compensation and benefits (total)
- $39,037
- Professional fundraising fees
- $0
- Occupancy
- $69,278
- Depreciation
- $181
- Program services (functional)
- $172,108
- Management and general (functional)
- $32,014
Balance sheet and other
- Total assets, start of year
- $776,776
- Total assets, end of year
- $722,111
- Total liabilities, end of year
- $30,409
- Net assets, end of year
- $691,702
- Land, buildings and equipment
- $6,064
- Net assets without donor restrictions
- $108,455
- Net assets with donor restrictions
- $583,247
- Gross receipts
- $183,972
- Employees
- 6
- Volunteers
- 49
- Year formed
- 1990
- State of legal domicile
- FL
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 |
|---|---|---|---|
| KRISTINE ESTUS | TREASURER Officer | 18 | $9,000 |
| CINDY KEMPFF | SECRETARY Officer | 18 | $9,000 |
| JOANNE HEPNER | TRUSTEE Trustee or director, Officer | 1 | $0 |
| RICK JEROSKI | TRUSTEE Trustee or director, Officer | 1 | $0 |
| LUKE TODD | TRUSTEE Trustee or director | 1 | $0 |
| PETE WARD | INTERGUARD Trustee or director | 1 | $0 |
| GEORGE KRAVEN | LEADING KNIGHT Trustee or director, Officer | 1 | $0 |
| JEANNE MACBURNIE | LOYAL KNIGHT Trustee or director | 1 | $0 |
| TERRI HARRISON | LECTURING KNIGHT Officer | 18 | $0 |
| MIKE FLOCH | EXALTED RULER Officer | 1 | $0 |
990 for the year ended March 31, 2025: 10 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| KRISTINE ESTUS | TREASURER Officer | 18 | $9,000 |
| CINDY KEMPFF | SECRETARY Officer | 18 | $6,000 |
| LUKE TODD | TRUSTEE Trustee or director | 1 | $0 |
| PETE WARD | INTERGUARD Trustee or director | 1 | $0 |
| JEANNE MACBURNIE | LOYAL KNIGHT Trustee or director | 1 | $0 |
| JOANNE HEPNER | TRUSTEE Trustee or director, Officer | 1 | $0 |
| RICK JEROSKI | TRUSTEE Trustee or director, Officer | 1 | $0 |
| GEORGE KRAVEN | LEADING KNIGHT Trustee or director, Officer | 1 | $0 |
| TERRI HARRISON | LECTURING KNIGHT Officer | 18 | $0 |
| MIKE FLOCH | EXALTED RULER Officer | 1 | $0 |
990 for the year ended March 31, 2024: 11 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| KAREN FISH | SECRETARY Officer | 18 | $8,957 |
| KRISTINE ESTUS | TREASURER Officer | 18 | $6,000 |
| KENT KESTER | TRUSTEE Trustee or director | 1 | $0 |
| RICK JEROSKI | TRUSTEE Trustee or director | 1 | $0 |
| RON ROTHE | TRUSTEE Trustee or director | 1 | $0 |
| IRVIN HENDREN | TRUSTEE Trustee or director | 1 | $0 |
| JOANNE HEPNER | TRUSTEE Trustee or director | 1 | $0 |
| TERRI HARRISON | LECTURING KNIGHT Officer | 1 | $0 |
| JAMES STRADLING | EXALTED RULER Officer | 1 | $0 |
| LARRY BRETT | LOYAL KNIGHT Officer | 1 | $0 |
| CINDY KEMPFF | LEADING KNIGHT Officer | 8 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 3719, HOMOSASSA SPG, FL 34447-3719
- In care of
- % KRISTINE ESTUS
- Principal officer (990 for 2025)
- KRISTINE ESTUS, PO BOX 3719, HOMOSASSA SPRINGS, FL 344473719
- Signed the 990
- KRISTINE ESTUS, TREASURER
- Phone
- (352) 628-1221
- Website
- WESTCITRUSELKS.ORG
- Return prepared by
- McKinney & Wolcowitz CPA PA
Mission
FRATERNAL ORGANIZATION ENGAGED IN COMMUNITY SERVICE PROJECTS, CHARITABLE CAUSES, YOUTH DEVELOPMENT, ASSISTANCE TO VETERANS, LAW ENFORCEMENT, FIREFIGHTERS, AND FIRST RESPONDERS, AS WELL AS PROMOTION OF AMERICAN VALUES.
Program accomplishments
- PROVIDED ONGOING ORGANIZED EFFORTS AIMED AT PROVIDING SPECIFIC SERVICE AND SUPPORT TO THE COMMUNITY. THESE SERVICES HAVE ADDRESSED THE VARIOUS NEEDS AND HAVE CONTRIBUTED TO THE ORGANIZATIONS CORE MISSION.Expenses $172,108 · grants $47,266 · revenue $123,139
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
- 59-2538350
- 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)
- $722,111
- Income (IRS master file)
- $183,972
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | March 2026 | $152,131 | $204,122 | $722,111 | XML |
| 990 | March 2025 | $683,428 | $205,823 | $776,776 | XML |
| 990 | March 2024 | $210,253 | $266,441 | $306,498 | XML |
| 990 | March 2023 | $256,316 | $272,048 | $374,015 | 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 59-2538350).
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 59-2538350.
- 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 KRISTINE ESTUS.
- 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 10 people; 2 received compensation from the organization, the highest $9,000 (KRISTINE ESTUS, 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 $152,131, expenses of $204,122 and total assets of $722,111 at year end.
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- INTERNATIONAL ASSOCIATION OF LIONS CLUBS EIN 23-7113138 · last filed 990 for 2026
- MILOS DOG RESCUE OF SOUTH FLORIDA INC EIN 46-0700381 · last filed 990-EZ for 2025
- WEST CITRUS SOCCER CLUB INC EIN 59-2445681 · last filed 990-EZ for 2023
- ROTARY CLUB OF HOMOSASSA SPRINGS CHARITABLE FOUNDATION INC EIN 45-2428786 · last filed 990-EZ for 2025
- ARCADIA BIRD SANCTUARY INC EIN 55-0830439 · last filed 990-N for 2025
- KNIGHTS OF COLUMBUS EIN 80-0652664 · last filed 990-N for 2025