Nonprofit · EIN 93-0122403
BENEVOLENT & PROTECTIVE ORDER OF ELKS OF THE USA
Also known as 326 ROSEBURG
Tax-exempt · ROSEBURG, OR 97470
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| March 31, 2026 | 990 | $155,647 | $173,355 | -$17,708 | $371,439 | $151,965 | $219,474 |
| March 31, 2025 | 990 | $170,492 | $186,809 | -$16,317 | $369,580 | $132,398 | $237,182 |
| March 31, 2024 | 990 | $142,583 | $165,584 | -$23,001 | $379,715 | $126,216 | $253,499 |
Financial details: 990 for the year ended March 31, 2026
Revenue
- Contributions, gifts and grants
- $48,935
- of which government grants
- $1,210
- Membership dues
- $17,280
- Program service revenue
- $0
- Investment income
- $2,392
- Net gain from sales of assets
- $1,503
- Net income from fundraising events
- $29,864
- Net income from sales of inventory
- $53,161
- Other revenue
- $104,320
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $32,543
- Salaries, compensation and benefits (total)
- $36,691
- Professional fundraising fees
- $0
- Accounting fees
- $1,304
- Depreciation
- $9,665
Balance sheet and other
- Total assets, start of year
- $369,580
- Total assets, end of year
- $371,439
- Total liabilities, end of year
- $151,965
- Net assets, end of year
- $219,474
- Land, buildings and equipment
- $250,398
- Publicly traded securities
- $10,029
- Net assets without donor restrictions
- $219,474
- Gross receipts
- $222,999
- Employees
- 0
- Volunteers
- 0
- Year formed
- 1910
- State of legal domicile
- OR
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 |
|---|---|---|---|
| MARGARET SHAW | 1 YEAR TRUSTEE Trustee or director | 5 | $0 |
| JOHN HOKANSON | 2 YEAR TRUSTEE Trustee or director | 5 | $0 |
| LARRY HILL | 3 YEAR TRUSTEE Trustee or director | 5 | $0 |
| FRANK GRIFFITH | INNER GUARD Trustee or director | 5 | $0 |
| TIM SHAW | CHAPLAIN Trustee or director | 5 | $0 |
| RANDI KOBERNIK | LECTURING KNIGHT Trustee or director | 5 | $0 |
| STEVE MALONE | TILER Trustee or director | 5 | $0 |
| RETTA HARVEY | ESQUIRE Trustee or director | 5 | $0 |
| SCOTT HARVEY | EXALTED RULER Officer | 20 | $0 |
| JOEL BUOY | SECRETARY Officer | 25 | $0 |
| DORIS KOBERNIK | TREASURER Officer | 20 | $0 |
990 for the year ended March 31, 2025: 12 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MELVIN WILCOX | 1 YEAR TRUSTEE Trustee or director | 5 | $0 |
| MARGARET SHAW | 2 YEAR TRUSTEE Trustee or director | 5 | $0 |
| JOHN HOKANSON | 3 YEAR TRUSTEE Trustee or director | 5 | $0 |
| ROBERTS SICKELS | INNER GUARD Trustee or director | 5 | $0 |
| TIM SHAW | CHAPLAIN Trustee or director | 5 | $0 |
| RANDI KOBERNIK | LECTURING KNIGHT Trustee or director | 5 | $0 |
| CHUCK KERSHNER | TILER Trustee or director | 5 | $0 |
| RETTA HARVEY | ESQUIRE Trustee or director | 5 | $0 |
| DAVE MALONE | EXALTED RULER Officer | 20 | $0 |
| SCOTT HARVEY | LEADING KNIGHT Officer | 5 | $0 |
| JOEL BUOY | SECRETARY Officer | 25 | $0 |
| DORIS KOBERNIK | TREASURER Officer | 20 | $0 |
990 for the year ended March 31, 2024: 14 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| RETTA HARVEY | 1 YEAR TRUSTEE Trustee or director | 5 | $0 |
| JOHN HOKANSON | 2 YEAR TRUSTEE Trustee or director | 5 | $0 |
| VACANT | 3 YEAR TRUSTEE Trustee or director | 5 | $0 |
| SCOTT HARVEY | ESQUIRE Trustee or director | 5 | $0 |
| LISA WRIGHT | INNER GUARD Trustee or director | 5 | $0 |
| TIM SHAW | CHAPLAIN Trustee or director | 5 | $0 |
| DORIS KOBERNICK | EXALTED RULER Officer | 20 | $0 |
| STEVEN MALONE | LEADING KNIGHT Officer | 5 | $0 |
| DAVE MALONE | LOYAL KNIGHT Officer | 5 | $0 |
| JOEL BUOY | SECRETARY Officer | 25 | $0 |
| CHARLES KERSHNER | TREASURER Officer | 5 | $0 |
| RANDI KOBERNIK | LECTURING KNIGHT Officer | 5 | $0 |
| MIKE ESTES | TILER Officer | 5 | $0 |
| CHUCK KERSHNER | TREASURER Officer | 20 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 717, ROSEBURG, OR 97470-0148
- Principal officer (990 for 2025)
- DORIS KOBERNICK, 1332 COBB STREET, ROSEBURG, OR 97470
- Signed the 990
- DORIS KOBERNICK, EXALTED RULER
- Phone
- (541) 672-4455
- Website
- WWW.ELKS.ORG
- Return prepared by
- NEUNER DAVIDSON & CO
Mission
PROVIDE FUNDS FOR CHARITIES, SEE PART 1.
Program accomplishments
- FUNDS TO PURCHASE SCHOOL CLOTHES FOR TWENTY UNDER PRIVELEDGED CHILDREN UNDER THE AGE OF TWELVE.
- CONTRIBUTIONS TO LOCAL CHARITY ORGANIZATIONS, CASEY EYE CLINIC, MEADOW WOOD SPEECH CLINIC, AND ELKS NATIONAL FOUNDATION.
- COLLEGE SCHOLARSHIPS TO WINNERS OF SCHOLARSHIP CONTESTS.
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
- 93-0122403
- 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)
- $371,439
- Income (IRS master file)
- $222,999
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | March 2026 | $155,647 | $173,355 | $371,439 | XML |
| 990 | March 2025 | $170,492 | $186,809 | $369,580 | XML |
| 990 | March 2024 | $142,583 | $165,584 | $379,715 | XML |
| 990 | March 2023 | $127,525 | $160,632 | $377,493 | 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 93-0122403).
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 93-0122403.
- 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 DORIS KOBERNICK.
- 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; 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 $155,647, expenses of $173,355 and total assets of $371,439 at year end.
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- DOUGLAS ELECTRIC COOPERATIVE INC EIN 93-0308755 · last filed 990 for 2025
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