Nonprofit · EIN 61-0184165
BENEVOLENT & PROTECTIVE ORDER OF ELKS OF THE USA
Also known as 1115 PRINCETON
Tax-exempt · PRINCETON, KY 42445
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| March 31, 2026 | 990 | $273,943 | $295,517 | -$21,574 | $257,456 | $16,578 | $240,878 |
| March 31, 2025 | 990 | $292,389 | $299,076 | -$6,687 | $282,069 | $43,872 | $238,197 |
| March 31, 2024 | 990 | $270,688 | $324,004 | -$53,316 | $273,803 | $28,919 | $244,884 |
| March 31, 2023 | 990 | $330,055 | $295,286 | $34,769 | $321,271 | $16,678 | $304,593 |
Financial details: 990 for the year ended March 31, 2026
Revenue
- Contributions, gifts and grants
- $30,377
- Membership dues
- $26,377
- Program service revenue
- $140,120
- Investment income
- $80
- Net income from gaming
- $102,061
- Other revenue
- $103,366
Expenses
- Grants and similar amounts paid
- $58,607
- Other salaries and wages
- $74,786
- Salaries, compensation and benefits (total)
- $74,854
- Professional fundraising fees
- $0
- Accounting fees
- $1,000
- Occupancy
- $28,703
- Depreciation
- $6,570
- Program services (functional)
- $177,568
- Management and general (functional)
- $117,949
Balance sheet and other
- Total assets, start of year
- $282,069
- Total assets, end of year
- $257,456
- Total liabilities, end of year
- $16,578
- Net assets, end of year
- $240,878
- Land, buildings and equipment
- $86,171
- Net assets without donor restrictions
- $240,560
- Net assets with donor restrictions
- $318
- Gross unrelated business income
- $1,305
- Gross receipts
- $1,800,888
- Employees
- 11
- Volunteers
- 243
- Year formed
- 1996
- State of legal domicile
- KY
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 |
|---|---|---|---|
| CHARLES RICKARD | TILER Officer | 39 | $12,688 |
| VICKIE COTTON | TREASURER Officer | – | $3,600 |
| TIM LANE | SECRETARY Officer | – | $3,600 |
| HARVEY DEBOE | ESQUIRE Officer | – | $171 |
| JAY DAVIS | 3 YEAR TRUST Trustee or director | – | $0 |
| JARED E RUST | 1 YEAR TRUST Trustee or director | – | $0 |
| CODY BAKER | LOYAL KNIGHT Officer | – | $0 |
| DANIEL CORTNER | LECTURING KN Officer | – | $0 |
| SHON HOPPER | CHAPLAIN Officer | – | $0 |
| MELODY MARKHAM | LEADING KNIG Officer | – | $0 |
| MICHAEL PAYNE | EXALTED RULE Officer | – | $0 |
990 for the year ended March 31, 2025: 14 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| VICKIE COTTON | TREASURER Officer | – | $3,600 |
| KENNETH VINCENT | SECRETARY Officer | – | $2,400 |
| TIM LANE | SECRETARY Officer | – | $900 |
| JAY DAVIS | 3 YEAR TRUST Trustee or director | – | $0 |
| BRIAN HICKS | 3 YEAR TRUST Trustee or director | – | $0 |
| JARED E RUST | TRUSTEE Trustee or director | – | $0 |
| CODY BAKER | LOYAL KNIGHT Officer | – | $0 |
| KEVIN BLYTHE | INNER GUARD Officer | – | $0 |
| SHARON BLYTHE | TILER Officer | – | $0 |
| DANIEL CORTNER | CHAPLAIN Officer | – | $0 |
| HARVEY DEBOE | ESQUIRE Officer | – | $0 |
| MELODY MARKHAM | LEADING KNIG Officer | – | $0 |
| MORGAN OSBORNE | LECTURING KN Officer | – | $0 |
| MICHAEL PAYNE | EXALTED RULE Officer | – | $0 |
990 for the year ended March 31, 2024: 13 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| VICKIE COTTON | TREASURER Officer | 5 | $3,600 |
| CHRISTOPHER ROGERS | SECRETARY Officer | 1 | $1,800 |
| KENNY VINCENT | SECRETARY Officer | 1 | $1,800 |
| BRUCE REDD | TRUSTEE Trustee or director | 1 | $0 |
| JARED E RUST | TRUSTEE Trustee or director | 1 | $0 |
| CODY BAKER | LOYAL KNIGHT Officer | 1 | $0 |
| KEVIN BLYTHE | INNER GUARD Officer | 1 | $0 |
| SHARON BLYTHE | TILER Officer | 1 | $0 |
| DANIEL CORTNER | CHAPLAIN Officer | 1 | $0 |
| HARVEY DEBOE | ESQUIRE Officer | 1 | $0 |
| MELODY MARKHAM | LEADING KNIG Officer | 1 | $0 |
| MORGAN OSBORNE | LECTURING KN Officer | 1 | $0 |
| MICHAEL PAYNE | EXALTED RULE Officer | 3 | $0 |
990 for the year ended March 31, 2023: 12 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| VICKIE COTTON | TREASURER Officer | 5 | $3,600 |
| CHRISTOPHER ROGERS | SECRETARY Officer | 1 | $3,600 |
| MELODY MARKHAM | TRUSTEE Trustee or director | 1 | $0 |
| BRUCE REDD | TRUSTEE Trustee or director | 1 | $0 |
| JARED E RUST | TRUSTEE Trustee or director | 1 | $0 |
| KEVIN BLYTHE | INNER GUARD Officer | 1 | $0 |
| SHARON BLYTHE | TILER Officer | 1 | $0 |
| DANIEL CORTNER | CHAPLAIN Officer | 1 | $0 |
| HARVEY DEBOE | ESQUIRE Officer | 1 | $0 |
| MORGAN OSBORNE | LOYAL KNIGHT Officer | 1 | $0 |
| CHRIS RUSTIN | EXALTED RULE Officer | 3 | $0 |
| KENNY VINCENT | LECTURING KN Officer | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 1050 S JEFFERSON ST, PRINCETON, KY 42445-2375
- Principal officer (990 for 2025)
- VICKIE COTTON, 2631 SANDLICK ROAD, PRINCETON, KY 42445
- Signed the 990
- VICKIE COTTON, TREASURER
- Phone
- (270) 365-2045
- Website
- WWW.ELKS.ORG
- Return prepared by
- JESSICA K DANIEL CPA PSC
Mission
SEE SCHEDULE O
Program accomplishments
- FRATERNAL BENEFICIARY SOCIETY OPERATING UNDER THE LODGE SYSTEM FOR THE EXCLUSIVE BENEFIT OF THE MEMBERS.
- THE ORGANIZATION PROVIDES GRANTS FROM THE NET EARNINGS TO CHARITABLE AND EDUCATIONAL ORGANIZATIONS.
- FRATERNAL BENEFICIARY SOCIETY OPERATING UNDER THE LODGE SYSTEM FOR THE EXCLUSIVE BENEFIT OF THE 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
- 61-0184165
- 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)
- $257,456
- Income (IRS master file)
- $1,800,888
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | March 2026 | $273,943 | $295,517 | $257,456 | XML |
| 990 | March 2025 | $292,389 | $299,076 | $282,069 | XML |
| 990 | March 2024 | $270,688 | $324,004 | $273,803 | XML |
| 990 | March 2023 | $330,055 | $295,286 | $321,271 | XML |
| 990 | March 2022 | – | – | – | IRS |
| 990 | March 2021 | – | – | – | IRS |
| 990 | March 2020 | – | – | – | IRS |
| 990 | March 2019 | – | – | – | IRS |
| 990 | March 2018 | – | – | – | 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 61-0184165).
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 61-0184165.
- 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 VICKIE COTTON.
- 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 11 people; 4 received compensation from the organization, the highest $12,688 (CHARLES RICKARD, TILER).
- 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 $273,943, expenses of $295,517 and total assets of $257,456 at year end.
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