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BENEVOLENT & PROTECTIVE ORDER OF ELKS OF THE USA: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
BENEVOLENT & PROTECTIVE ORDER OF ELKS OF THE USA (EIN 36-0793011)
Tax period
2023-06-01 to 2024-05-31
Filed
2024-12-11
IRS object ID
202413469349300241
Schema version
2023v5.1
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2024-12-11T13:06:25-06:00ReturnTs
Tax Period End2024-05-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN363524803PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1CJBS LLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line12100 SANDERS ROAD SUITE 200AddressLine1Txt
CityNORTHBROOKCityNm
State AbbreviationILStateAbbreviationCd
ZIP60062ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2023-06-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN360793011EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1BENEVOLENT AND PROTECTIVE ORDER OF ELKSBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlBENEBusinessNameControlTxt
Phone7737554700PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line12750 N LAKEVIEW AVENUEAddressLine1Txt
CityCHICAGOCityNm
State AbbreviationILStateAbbreviationCd
ZIP60614ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonBRYAN R KLATTPersonNm
Person TitleGRAND SECRETARY/COOPersonTitleTxt
Phone7737554700PhoneNum
Signature2024-12-11SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info Curr0IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonANDREW R LOTTS CPAPreparerPersonNm
PTINP00543142PTIN
Phone8479452888PhoneNum
Preparation2024-12-11PreparationDt
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2024-10-15 13:58:12ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerBRYAN R KLATTPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line12750 N LAKEVIEW AVENUEAddressLine1Txt
CityCHICAGOCityNm
State AbbreviationILStateAbbreviationCd
ZIP60614ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$70,140,643GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website AddressWWW.ELKS.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1895FormationYr
Legal Domicile StateDCLegalDomicileStateCd
Activity Or MissionFRATERNAL ORGANIZATION THAT COORDINATES VARIOUS PROGRAMS FOR STATE ASSOCIATIONS AND SUBORDINATE LODGES OF THE ORDER OF ELKS.ActivityOrMissionDesc
Voting Members Governing Body22VotingMembersGoverningBodyCnt
Voting Members Independent22VotingMembersIndependentCnt
Total Employee60TotalEmployeeCnt
Total Volunteers22TotalVolunteersCnt
Total Gross UBI$653,895TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$1,036,478PYContributionsGrantsAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$34,747,747PYProgramServiceRevenueAmt
CY Program Service Revenue$44,010,685CYProgramServiceRevenueAmt
PY Investment Income$2,494,320PYInvestmentIncomeAmt
CY Investment Income$2,874,341CYInvestmentIncomeAmt
PY Other Revenue$1,571,597PYOtherRevenueAmt
CY Other Revenue$862,147CYOtherRevenueAmt
PY Total Revenue$39,850,142PYTotalRevenueAmt
CY Total Revenue$47,747,173CYTotalRevenueAmt
PY Grants And Similar Paid$158,200PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$138,000CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$8,031,469PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$17,446,384CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$2,423,618PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$2,700,717CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$23,099,350PYOtherExpensesAmt
CY Other Expenses$26,265,500CYOtherExpensesAmt
PY Total Expenses$33,712,637PYTotalExpensesAmt
CY Total Expenses$46,550,601CYTotalExpensesAmt
PY Revenues Less Expenses$6,137,505PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$1,196,572CYRevenuesLessExpensesAmt
Total Assets BOY$114,838,431TotalAssetsBOYAmt
Total Assets EOY$132,161,484TotalAssetsEOYAmt
Total Liabilities BOY$40,323,356TotalLiabilitiesBOYAmt
Total Liabilities EOY$48,140,368TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$74,515,075NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$84,021,116NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionFRATERNAL ORGANIZATION THAT COORDINATES VARIOUS PROGRAMS FOR STATE ASSOCIATIONS AND SUBORDINATE LODGES OF THE ORDER OF ELKS.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$18,624,042ExpenseAmt
Grant$0GrantAmt
Revenue$19,120,949RevenueAmt
DescTHE ORGANIZATION PROVIDES PROPERTY, CRIME, AND BOILER AND MACHINERY LOSS PROTECTION COVERAGE FOR THE ORGANIZATION, AFFILIATED ORGANIZATIONS, STATE ASSOCIATIONS AND APPROXIMATELY 2,000 LODGES CONSISTING OF APPROXIMATELY 800,000 MEMBERS. THE PROGRAM IS FUNDED THROUGH ASSESSMENT TO THE COVERED ORGANIZATION. COSTS IN EXCESS OF THE ASSESSMENTS IS BORNE BY THE ORGANIZATION AND REIMBURSED THROUGH FUTURE ASSESSMENTS.Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$15,264,470ExpenseAmt
Grant$0GrantAmt
Revenue$14,675,214RevenueAmt
DescTHE ORGANIZATION PURCHASES EXCESS GENERAL LIABILITY INSURANCE COVERAGE FOR ORGANIZATION, AFFILIATED ORGANIZATIONS, STATE ASSOCIATIONS AND APPROXIMATELY 2,000 LODGES CONSISTING OF APPROXIMATELY 800,000 MEMBERS. THE GENERAL LIABILITY PROGRAM, INCLUDING PREMIUM COSTS FOR THE STOP LOSS AND COVERAGE POLICIES, IS FUNDED THROUGH MEMBERSHIP DUES AND ASSESSMENTS.Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

FieldValueIRS element (for citing)
Expense$5,533,087ExpenseAmt
Grant$0GrantAmt
Revenue$4,521,587RevenueAmt
DescTHE ORGANIZATION PUBLISHES THE ELKS MAGAZINE. THE MAGAZINE, WHICH IS PRODUCED TEN TIMES ANNUALLY, IS CIRCULATED TO THE MEMBERS OF THE ORDER TO PROMOTE AND REPORT ON THE ACTIVITIES OF THE ORGANIZATION.Desc

Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp

FieldValueIRS element (for citing)
Expense$2,234,164ExpenseAmt
Revenue$5,741,491RevenueAmt
DescOTHER PROGRAMS INCLUDING THE ANNUAL CONVENTION ATTENDED BY MEMBERS.Desc
FieldValueIRS element (for citing)
Total Other Prog Srvc Expense$2,234,164TotalOtherProgSrvcExpenseAmt
Total Other Prog Srvc Revenue$5,741,491TotalOtherProgSrvcRevenueAmt
Total Program Service Expenses$41,655,763TotalProgramServiceExpensesAmt
Described In Section501c30DescribedInSection501c3Ind
Schedule B Required0ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other SecYes (1)ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To IndividualsYes (1)GrantsToIndividualsInd
Schedule J RequiredYes (1)ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related EntityYes (1)RelatedEntityInd
Related Organization Ctrl EntYes (1)RelatedOrganizationCtrlEntInd
Transaction With Control EntYes (1)TransactionWithControlEntInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document27IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee60EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitYes (1)UnrelatedBusIncmOverLimitInd
Form990 T FiledYes (1)Form990TFiledInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members22GoverningBodyVotingMembersCnt
Independent Voting Member22IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or StockholdersYes (1)MembersOrStockholdersInd
Election Of Board MembersYes (1)ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local ChaptersYes (1)LocalChaptersInd
Policies Reference ChaptersYes (1)PoliciesReferenceChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process OtherYes (1)CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1STEPHEN YOOBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone7737554700PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line12750 N LAKEVIEW AVENUEAddressLine1Txt
CityCHICAGOCityNm
State AbbreviationILStateAbbreviationCd
ZIP60614ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (28 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtHighest Compensated EmployeeHighestCompensatedEmployeeInd
JOSEPH C BASIL
GRAND TRUSTEE VICE CHAIRMA1.00Yes (X)Yes (X)$0$0$0
JOHN S GROSS
GRAND BUILDING APPLICATION1.00Yes (X)$0$0$0
REV CHRISTOPHER J FORD
GRAND CHAPLAIN1.00Yes (X)Yes (X)$0$0$0
STEVEN WEATHERLY
GRAND ESQUIRE1.00Yes (X)Yes (X)$0$0$0
EDWIN C GEISHERT JR
GRAND ESTEEMED LEADING KNI1.00Yes (X)Yes (X)$0$0$0
DONALD E CHESNEL
GRAND ESTEEMED LECTURING K1.00Yes (X)Yes (X)$0$0$0
MICHAEL T OHREN
GRAND BUILDING APPLICATION1.00Yes (X)$0$0$0
RANDY P SHOOK
GRAND EXALTED RULER1.00Yes (X)Yes (X)$0$0$0
ROY R NEWMAN
GRAND ESTEEMED LOYAL KNIGH1.00Yes (X)Yes (X)$0$0$0
JOSEPH C COOPER
GRAND TRUSTEE PENSIONS MEM1.00Yes (X)$0$0$0
WAYNE D COTTERLY
GRAND TRUSTEE HOME MEMBER1.00Yes (X)$0$0$0
RICHARD J TABACHUK
GRAND TRUSTEE CHAIRMAN1.00Yes (X)Yes (X)$0$0$0
TIMOTHY F JAEGER
GRAND TRUSTEE APPROVING ME1.00Yes (X)$0$0$0
DOUGLAS A SHIEFER
GRAND TRUSTEE SECRETARY1.00Yes (X)Yes (X)$0$0$0
BRUCE A HAYDEN
GRAND TILER1.00Yes (X)Yes (X)$0$0$0
WILLIAM H BUTTRILL JR
GRAND INNER GUARD1.00Yes (X)Yes (X)$0$0$0
JOE EVANS
AIDE TO THE GRAND EXALTED RULER1.00Yes (X)Yes (X)$0$0$0
BRYAN R KLATT
GENERAL SECRETARY/COO40.00Yes (X)Yes (X)$210,801$0$21,257
RONALD L HICKS
ELKS MAGAZINE CHAIRMAN1.00Yes (X)$0$0$0
MICHAEL T LUHR
ELKS MAGAZINE MEMBER1.00Yes (X)$0$0$0
MICHAEL F ZELLEN
ELKS MAGAZINE SECRETARY1.00Yes (X)$0$0$0
LOUIS J GRILLO
ELKS MAGAZINE TREASURER1.00Yes (X)$0$0$0
MALCOLM J MCPHERSON JR
ELKS MAGAZINE VICE-CHAIRMA1.00Yes (X)$0$0$0
TINA M HARAN
DIRECTOR40.00$110,357$0$13,036Yes (X)
BRIAN P O'NEILL
DIRECTOR40.00$111,040$0$5,552Yes (X)
FREDRICK T MENSCH
DIRECTOR40.00$119,705$0$21,094Yes (X)
JOHNETTA L TYLER
CONTROLLER40.00$131,009$0$15,334Yes (X)
SPENCER A MOORE
DIRECTOR40.00$137,574$0$29,154Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$820,486TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$105,427TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K6IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (5 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
QUAD GRAPHICS INC
PO BOX 644840PITTSBURGHPA15264PRINTING$2,068,431
FREEMAN AUDIO VISUAL
PO BOX 734596DALLASTX75373EVENT MANAGEMENT$615,690
STELLAR GRAPHICS INC
188 INDUSTRIAL DR STE 428ELMHURSTIL60126PRINTING$558,493
PHOENIX DECORATING COMPANY INC
1250 WASHINGTON STDES PLAINESIL60016FLOATS DESIGN$350,000
WORKDAY INC
111 W JACKSON BLVDCHICAGOIL60604CONSULTING IT SERVICES$294,594
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K5CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (5 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
CASUALTY INSURANCE900099$19,120,949$19,120,949
GENERAL LIABILITY INSURANCE ASSES900099$14,675,214$14,675,214
MEMBERSHIP DUES900099$5,329,751$5,329,751
ELKS MAGAZINE SUBSCRIPTIONS900099$4,521,587$4,521,587
NATIONAL CONVENTION900099$348,195$348,195

Total Oth Program Service Rev TotalOthProgramServiceRevGrp

FieldValueIRS element (for citing)
Total Revenue Column$14,989TotalRevenueColumnAmt
Related Or Exempt Func Income$14,989RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$44,010,685TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$2,331,946TotalRevenueColumnAmt
Exclusion$2,331,946ExclusionAmt

Royalties Revenue RoyaltiesRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$151,696TotalRevenueColumnAmt
Exclusion$151,696ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$21,917,034SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$21,374,639SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$542,395SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$542,395TotalRevenueColumnAmt
Exclusion$542,395ExclusionAmt
FieldValueIRS element (for citing)
Gross Sales Of Inventory$1,022,211GrossSalesOfInventoryAmt
Cost Of Goods Sold$1,018,831CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$3,380TotalRevenueColumnAmt
Exclusion$3,380ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtUnrelated Business RevenueUnrelatedBusinessRevenueAmtExclusionExclusionAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
ADVERTISING541800$658,515$653,895$4,620
OTHER REVENUE900099$48,556$48,556
FieldValueIRS element (for citing)
Other Revenue Total$707,071OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$47,747,173TotalRevenueColumnAmt
Related Or Exempt Func Income$44,059,241RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$653,895UnrelatedBusinessRevenueAmt
Exclusion$3,034,037ExclusionAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

FieldValueIRS element (for citing)
Total$138,000TotalAmt

Benefits To Members BenefitsToMembersGrp

FieldValueIRS element (for citing)
Total$17,446,384TotalAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$243,584TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$1,985,951TotalAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$91,771TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$199,390TotalAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$180,021TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$27,042TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$52,718TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$289,052TotalAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$915,773TotalAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$13,309TotalAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$228,432TotalAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$63,155TotalAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$296,335TotalAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$1,818,533TotalAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$962,687TotalAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$188,622TotalAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmt
MAGAZINE EXPENSES$1,208,285
INSURANCE ADMINISTRATIO$15,157,452
POSTAGE$2,074,567
MAGAZINE EXPENSES$818,291

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$2,151,247TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$46,550,601TotalAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$28,234,368BOYAmt
EOY$29,497,562EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$245,452BOYAmt
EOY$248,785EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$2,171,938BOYAmt
EOY$2,024,603EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

FieldValueIRS element (for citing)
BOY$257,951BOYAmt
EOY$279,024EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$13,975,548BOYAmt
EOY$14,149,793EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$6,815,475LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$5,772,882LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$1,231,215BOYAmt
EOY$1,042,593EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$59,756,141BOYAmt
EOY$72,903,832EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

FieldValueIRS element (for citing)
BOY$8,577,731BOYAmt
EOY$11,568,470EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$388,087BOYAmt
EOY$446,822EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$114,838,431BOYAmt
EOY$132,161,484EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$1,097,620BOYAmt
EOY$696,545EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$27,661,224BOYAmt
EOY$32,773,683EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$11,564,512BOYAmt
EOY$14,670,140EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$40,323,356BOYAmt
EOY$48,140,368EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$74,515,075BOYAmt
EOY$84,021,116EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$74,515,075BOYAmt
EOY$84,021,116EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$114,838,431BOYAmt
EOY$132,161,484EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$1,196,572ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$8,309,469NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule D IRS990ScheduleD

Land LandGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$480,012OtherCostOrOtherBasisAmt
Book Value$480,012BookValueAmt

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$3,458,563OtherCostOrOtherBasisAmt
Depreciation$3,458,563DepreciationAmt
Book Value$0BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$234,725OtherCostOrOtherBasisAmt
Depreciation$231,082DepreciationAmt
Book Value$3,643BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$2,621,007OtherCostOrOtherBasisAmt
Depreciation$2,062,069DepreciationAmt
Book Value$558,938BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$21,168OtherCostOrOtherBasisAmt
Depreciation$21,168DepreciationAmt
Book Value$0BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$1,042,593TotalBookValueLandBuildingsAmt

Other Securities OtherSecuritiesGrp

FieldValueIRS element (for citing)
DescMUTUAL FUNDSDesc
Book Value$11,568,470BookValueAmt
Method ValuationFMethodValuationCd
FieldValueIRS element (for citing)
Total Book Value Securities$11,568,470TotalBookValueSecuritiesAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)

DescDescAmtAmt
LIABILITY FOR INSURANCE PROGRAMS$13,570,000
OTHER LIABILITIES$1,100,140
FieldValueIRS element (for citing)
Total Liability$14,670,140TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$55,767,590TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst$8,309,469NetUnrealizedGainsInvstAmt
Revenue Not Reported$8,309,469RevenueNotReportedAmt
Revenue Subtotal$47,458,121RevenueSubtotalAmt
Investment Expenses Not Incld$289,052InvestmentExpensesNotIncldAmt
Revenue Not Reported Fincl Stmt$289,052RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$47,747,173TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$46,261,549TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$46,261,549ExpensesSubtotalAmt
Investment Expenses Not Incld2$289,052InvestmentExpensesNotIncld2Amt
Expenses Not Rpt Fincl Stmt$289,052ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$46,550,601TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART X, LINE 2:FormAndLineReferenceDesc
ExplanationTHE ORGANIZATION FOLLOWS THE GUIDANCE OF ACCOUNTING STANDARDS CODIFICATION (ASC 740) ACCOUNTING FOR INCOME TAXES, RELATED TO UNCERTAINTIES IN INCOME TAXES, WHICH PRESCRIBES A THRESHOLD OF MORE LIKELY THAN NOT FOR RECOGNITION AND DERECOGNITION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. THERE ARE NO SUCH UNCERTAIN TAX POSITIONS FOR THE ORGANIZATION FOR THE YEAR ENDED MAY 31, 2024. FOR FEDERAL INCOME TAX PURPOSES, THE TAX RETURNS ESSENTIALLY REMAIN OPEN FOR POSSIBLE EXAMINATION FOR A PERIOD OF THREE YEARS AFTER THE RESPECTIVE FILING DEADLINES OF THOSE RETURNS. THE ORGANIZATION IS GENERALLY NO LONGER SUBJECT TO EXAMINATIONS BY THE INTERNAL REVENUE SERVICE FOR YEARS PRIOR TO 2020.ExplanationTxt

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records MaintainedYes (1)GrantRecordsMaintainedInd

Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp (4 entries)

Grant TypeGrantTypeTxtRecipientRecipientCntCash GrantCashGrantAmt
FINANCIAL ASSISTANCE TO WIDOWS OF ELKS MEMBERS7$78,000
BURIAL OF FORMER ELKS MEMBERS1$15,000
GIFTS OF APPECIATION4$38,000
CONTEST WINNERS12$7,000

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Payments For Use Of ResidenceYes (X)PaymentsForUseOfResidenceInd
Written Policy Ref T And E ExpnssYes (1)WrittenPolicyRefTAndEExpnssInd
Substantiation RequiredYes (1)SubstantiationRequiredInd
Compensation CommitteeYes (X)CompensationCommitteeInd
Compensation SurveyYes (X)CompensationSurveyInd
Board Or Committee ApprovalYes (X)BoardOrCommitteeApprovalInd
Severance Payment0SeverancePaymentInd
Supplemental Nonqual Rtr Plan0SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (2 entries)

TitleTitleTxtBase Compensation Filing OrgBaseCompensationFilingOrgAmtCompensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmtBonus Filing OrganizationBonusFilingOrganizationAmountBonus Related OrganizationsBonusRelatedOrganizationsAmtOther Compensation Filing OrgOtherCompensationFilingOrgAmtOther Compensation Rltd OrgsOtherCompensationRltdOrgsAmtDeferred Compensation Flng OrgDeferredCompensationFlngOrgAmtDeferred Comp Rltd OrgsDeferredCompRltdOrgsAmtNontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmtNontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmtTotal Compensation Filing OrgTotalCompensationFilingOrgAmtTotal Compensation Rltd OrgsTotalCompensationRltdOrgsAmtComp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmtComp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
BRYAN R KLATT
GENERAL SECRETARY/COO$210,801$0$0$0$0$0$10,433$0$10,824$0$232,058$0$0$0
SPENCER A MOORE
DIRECTOR$137,574$0$0$0$0$0$7,542$0$21,612$0$166,728$0$0$0

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 6LINE 6 EXPLANATION - THE ORGANIZATION IS A NONSTOCK MEMBERSHIP ASSOCIATION. THE MEMBERSHIP ELECTS THE GOVERNING BOARD AND APPROVES SIGNIFICANT DECISIONS.
FORM 990, PART VI, SECTION A, LINE 7ALINE 7A EXPLANATION - THE ORGANIZATION'S BOARD OF TRUSTEES IS ELECTED BY THE MEMBERSHIP OF THE ORGANIZATION.
FORM 990, PART VI, SECTION B, LINE 11BLINE 11B EXPLANATION - THE FORM 990 IS REVIEWED BY THE GRAND SECRETARY/COO AND THE CONTROLLER. MEMBERS OF THE BOARD OF TRUSTEES RECEIVE A COPY OF THE FORM 990 AND ANY QUESTIONS AND COMMENTS THAT ARISE ARE DISCUSSED WITH THE GRAND SECRETARY/COO.
FORM 990, PART VI, SECTION B, LINE 12CTHE ORGANIZATION MAINTAINS A WRITTEN CONFLICT OF INTEREST POLICY THAT IS SIGNED BY EACH TRUSTEE UPON JOINING THE BOARD. IN ADDITION, THE BOARD MEMBERS OF THE ORGANIZATION'S OFFICERS ARE REQUIRED TO ANNUALLY REVIEW THE POLICY. THEY ARE REQUIRED TO DISCLOSE ALL MATERIAL FACTS OR ANY ACTUAL OR POSSIBLE CONFLICTS OF INTEREST BY THEMSELVES OR THEIR FAMILY TO THE OTHER BOARD MEMBERS. THE BOARD, EXCLUSIVE OF THE INTERESTED PERSON, DETERMINES WHETHER A CONFLICT OF INTEREST EXISTS AND WHETER IT IS IN THE BEST INTEREST OF THE ORGANIZATION TO ENTER INTO THE TRANSACTION OR ARRANGEMENT.
FORM 990, PART VI, SECTION B, LINE 15THE ORGANIZATION MAINTAINS A COMPENSATION COMMITTEE THAT REVIEWS ANNUAL SALARIES BASED ON PERFORMANCE REVEIWS AND MARKET DATA.
FORM 990, PART VI, SECTION C, LINE 19REQUESTS FOR AUDITED FINANCIAL STATEMENTS, TAX RETURNS, CONFLICT OF INTEREST STATEMENTS AND OTHER GOVERNING DOCUMENTS ARE CHANNELED THROUGH THE GRAND SECRETARY/COO AND MADE AVAILABLE UPON REQUEST.
FORM 990, PART XII, LINE 2C:THE ORGANIZATION HAS A BOARD THAT ASSUMES RESPONSIBILITY FOR OVERSIGHT OF TH AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF THE INDEPENDENT ACCOUNTANT.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (6 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdEINEINPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdExempt Code SectionExemptCodeSectionTxtPublic Charity StatusPublicCharityStatusTxtBusiness Name Line1DirectControllingEntityName/BusinessNameLine1TxtControlled OrganizationControlledOrganizationInd
ELKS NATIONAL FOUNDATION INC
2750 N LAKEVIEW AVENUECHICAGOIL60614263718342CHARITYIL501(C)(3)LINE_7_ORGANIZATION_BENEVOLENT AND PROTECTIVE ORDER OF ELKS OF THE UNITED STATES OF AMERICAYes (1)
ELKS VETERANS MEMORIAL RESTORATION TRUST
425 W DIVERSEY PARKWAYCHICAGOIL60614363718320PUBLIC BUILDING MAINTENANCEIL501(C)(3)LINE_7_ORGANIZATION_BENEVOLENT AND PROTECTIVE ORDER OF ELKS OF THE UNITED STATES OF AMERICAYes (1)
ELKS NATIONAL VETERANS SERVICE COMM
2750 N LAKEVIEW AVECHICAGOIL60614131548228SERVICE FOR VETERANSDC501(C)(3)LINE_7_ORGANIZATION_BENEVOLENT AND PROTECTIVE ORDER OF ELKS OF THE UNITED STATES OF AMERICAYes (1)
ELKS DISASTER RELIEF PROGRAM INC
2750 N LAKEVIEW AVECHICAGOIL60614461879284SUPPORTIL501(C)(3)LINE_7_ORGANIZATION_BENEVOLENT AND PROTECTIVE ORDER OF ELKS OF THE UNITED STATES OF AMERICAYes (1)
ELKS NATIONAL HOME AND RETIREMENT CENTER
2750 N LAKEVIEW AVECHICAGOIL60614260780692ADULT RETIREMENT CENTER (DEFUNCT)IL501(C)(3)LINE_7_ORGANIZATION_BENEVOLENT AND PROTECTIVE ORDER OF ELKS OF THE UNITED STATES OF AMERICAYes (1)
ELKS NATIONAL DRUG AWARENESS COMMISSION
2750 N LAKEVIEW AVECHICAGOIL60614923006012DRUG AWARENESSIL501(C)(3)LINE_7_ORGANIZATION_BENEVOLENT AND PROTECTIVE ORDER OF ELKS OF THE UNITED STATES OF AMERICAYes (1)
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts Rylts0ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org0GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org0GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org0LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org0LoansOrGuaranteesFromOthOrgInd
Div Related Organization0DivRelatedOrganizationInd
Asset Sale To Other Org0AssetSaleToOtherOrgInd
Asset Purchase From Other Org0AssetPurchaseFromOtherOrgInd
Asset Exchange0AssetExchangeInd
Rental Of Facilities To Oth Org0RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth OrgYes (1)RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org0PerformOfServicesForOthOrgInd
Perform Of Services By Other Org0PerformOfServicesByOtherOrgInd
Sharing Of FacilitiesYes (1)SharingOfFacilitiesInd
Paid Employees Sharing0PaidEmployeesSharingInd
Reimbursement Paid To Other Org0ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other OrgYes (1)ReimbursementPaidByOtherOrgInd
Transfer To Other Org0TransferToOtherOrgInd
Transfer From Other Org0TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp (4 entries)

Transaction TypeTransactionTypeTxtInvolvedInvolvedAmtMethod Of Amount DeterminationMethodOfAmountDeterminationTxt
ELKS NATIONAL FOUNDATION INC
N$300,338COST
ELKS VETERANS MEMORIAL RESTORATION TRUST
K$170,236COST
ELKS NATIONAL VETERANS SERVICE COMMISSION
N$53,967COST
ELKS NATIONAL VETERANS SERVICE COMMISSION
Q$336,495COST