Nonprofit · EIN 93-0421487
BENEVOLENT & PROTECTIVE ORDER OF ELKS OF THE USA
Also known as 1904 COTTAGE GROVE
Tax-exempt · COTTAGE GROVE, OR 97424
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| March 31, 2026 | 990 | $189,493 | $174,456 | $15,037 | $553,866 | $17,755 | $536,111 |
| March 31, 2025 | 990 | $230,600 | $176,724 | $53,876 | $539,013 | $17,939 | $521,074 |
| March 31, 2024 | 990 | $249,112 | $219,695 | $29,417 | $486,694 | $19,496 | $467,198 |
Financial details: 990 for the year ended March 31, 2026
Revenue
- Contributions, gifts and grants
- $44,158
- Program service revenue
- $41,373
- Investment income
- $20,200
- Net rental income
- $41,500
- Net income from gaming
- $2,779
- Net income from sales of inventory
- $39,483
- Other revenue
- $83,762
Expenses
- Grants and similar amounts paid
- $6,792
- Compensation of officers, directors and key employees
- $7,435
- Other salaries and wages
- $17,545
- Salaries, compensation and benefits (total)
- $29,788
- Professional fundraising fees
- $0
- Accounting fees
- $2,145
- Occupancy
- $22,454
- Depreciation
- $8,994
Balance sheet and other
- Total assets, start of year
- $539,013
- Total assets, end of year
- $553,866
- Total liabilities, end of year
- $17,755
- Net assets, end of year
- $536,111
- Land, buildings and equipment
- $72,120
- Net assets without donor restrictions
- $511,482
- Net assets with donor restrictions
- $24,629
- Gross unrelated business income
- $600
- Gross receipts
- $361,060
- Employees
- 7
- Volunteers
- 60
- Year formed
- 1958
- 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 |
|---|---|---|---|
| LEONARD LAYNG | Exalted Ruler Trustee or director, Officer | 0 | $0 |
| WALTER BERRY | Trustee Trustee or director, Officer | 0 | $0 |
| KAREN NORRIS | Loyal Knight Trustee or director, Officer | 0 | $0 |
| RANDY PITCHER | Trustee Trustee or director, Officer | 0 | $0 |
| DALTON PERRY | Trustee Trustee or director, Officer | 0 | $0 |
| ROSE MARIE BERRY | Trustee Trustee or director, Officer | 0 | $0 |
| TIM HORN | Trustee Trustee or director, Officer | 0 | $0 |
| CAROL LAYNG | Leading Knight Trustee or director, Officer | 0 | $0 |
| ED MUSSEN | Lecturing Knigh Trustee or director, Officer | 0 | $0 |
| ANDREA GRIFFITH | Tiler Officer | 0 | $0 |
| GLENDA SHORT | Exquire Officer | 0 | $0 |
| BRAD CHAPMAN | Treasurer Officer | 0 | $0 |
| JOHN BAKER | Chaplin Officer | 0 | $0 |
| BROOKE BAKER | Secretary Officer | 0 | $0 |
| SUZETTE BULL | Inner Guard Officer | 0 | $0 |
990 for the year ended March 31, 2025: 15 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| LEONARD LAYNG | LEADING KNIGHT Trustee or director, Officer | 0 | $0 |
| DWAYNE BULL | EXALTED RULER Trustee or director, Officer | 0 | $0 |
| WALTER BERRY | Trustee Trustee or director, Officer | 0 | $0 |
| KAREN NORRIS | LECTURING KNIGH Trustee or director, Officer | 0 | $0 |
| RANDY PITCHER | Trustee Trustee or director, Officer | 0 | $0 |
| DALTON PERRY | Trustee Trustee or director, Officer | 0 | $0 |
| ROSE MARIE BERRY | Trustee Trustee or director, Officer | 0 | $0 |
| TIM HORN | Trustee Trustee or director, Officer | 0 | $0 |
| CAROL LAYNG | LOYAL KNIGHT Trustee or director, Officer | 0 | $0 |
| ANDREA GRIFFITH | TILER Officer | 0 | $0 |
| GLENDA SHORT | ESQUIRE Officer | 0 | $0 |
| RALPH DINNEL | Secretary Officer | 5 | $0 |
| BRAD CHAPMAN | Treasurer Officer | 0 | $0 |
| EILEEN EICHLER | INNER GUARD Officer | 0 | $0 |
| JOHN BAKER | CHAPLIN Officer | 0 | $0 |
990 for the year ended March 31, 2024: 15 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CRISTY HILL | INNER GUARD Officer | 33 | $27,206 |
| RALPH DINNEL | Secretary Trustee or director, Officer | 5 | $5,724 |
| ADEN CHAPMAN | Treasurer Trustee or director, Officer | 0 | $0 |
| DUANE BULL | EXALTED RULER Trustee or director, Officer | 0 | $0 |
| WALTER BERRY | Trustee Trustee or director, Officer | 0 | $0 |
| KREN NORRIS | LOYAL KNIGHT Trustee or director, Officer | 0 | $0 |
| RANDY PITCHER | Trustee Trustee or director, Officer | 0 | $0 |
| CAROL LITTLE | LEADING KNIGHT Trustee or director, Officer | 0 | $0 |
| DALTON PERRY | Trustee Trustee or director, Officer | 0 | $0 |
| ROSE MARIE BERRY | Trustee Trustee or director, Officer | 0 | $0 |
| TIM HORN | Trustee Trustee or director, Officer | 0 | $0 |
| ANDREA GRIFFITH | TILER Officer | 0 | $0 |
| GLENDA SHORT | ESQUIRE Officer | 0 | $0 |
| LEONARD LAYNG | LECTURING KNIGH Officer | 0 | $0 |
| DENISE LOGAN | CHAPLAIN Officer | 0 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 564, COTTAGE GROVE, OR 97424-0024
- Signed the 990
- LEONARD LAYNG, Exalted Ruler
- Phone
- (541) 942-3554
- Return prepared by
- BAKER & ASSOCIATES LLC
Mission
THE BENEVOLENT & PROTECTIVE ORDER OF ELKS LODGE #1904 WAS FOUNDED TO INCLUCATE THE PRINCIPLES OF CHARITY, JUSTICE, BROTHERLY LOVE AND FIDELITY. TO RECOGNIZE A BELIEF IN GOD, TO PROMOTE TEH WELFARE AND ENHANCE THE HAPPINESS OF ITS MEMBERS, TO QUICKEN THE SPIRIT OF AMERICAN PATRIOTISM, TO CULITVATE GOOD FELLOWSHIP, SERVICE TO PEOPLE AND COMMUNITIES
Program accomplishments
- PROVIDING SOCIAL AND RECREATIONAL PROGRAMS FOR MEMBERS
- PROVIDING SUPPORT TO NATIONAL AND STATE AFFILATES
- PROVIDING SUPPORT FOR YOUTH ACTIVITIES, VARIOUS PROGRAMS AND SCHOLARSHIPS
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
- 93-0421487
- 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)
- $553,866
- Income (IRS master file)
- $361,060
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | March 2026 | $189,493 | $174,456 | $553,866 | XML |
| 990 | March 2025 | $230,600 | $176,724 | $539,013 | XML |
| 990 | March 2024 | $249,112 | $219,695 | $486,694 | XML |
| 990 | March 2023 | $182,319 | $201,080 | $458,526 | 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 93-0421487).
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 93-0421487.
- 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 are the officers and directors of BENEVOLENT & PROTECTIVE ORDER OF ELKS OF THE USA?
- The 990 for the year ended March 31, 2026 lists 15 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 $189,493, expenses of $174,456 and total assets of $553,866 at year end.
Other nonprofits in COTTAGE GROVE
- SOUTH LANE MENTAL HEALTH SERVICES INC EIN 93-0966461 · last filed 990 for 2025
- HOME SCHOLARS ACADEMY OF OAKRIDGE & WESTFIR INC EIN 93-1319372 · last filed 990 for 2025
- COMMUNITY SHARING PROGRAM EIN 93-0848793 · last filed 990 for 2025
- SOUTH LANE FAMILY NURSERY EIN 93-1133896 · last filed 990 for 2025
- CHILDS WAY INC EIN 77-0157341 · last filed 990 for 2025
- RURAL ORGANIZING PROJECT EIN 93-1159856 · last filed 990 for 2025
- CERRO GORDO LAND CONSERVANCY EIN 81-1698585 · last filed 990 for 2024
- SOUTH LANE WHEELS INC EIN 93-0818031 · last filed 990 for 2025