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BENEVOLENT & PROTECTIVE ORDER OF ELKS OF THE USA: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
BENEVOLENT & PROTECTIVE ORDER OF ELKS OF THE USA (EIN 36-0793011)
Tax period
2024-06-01 to 2025-05-31
Filed
2026-02-23
IRS object ID
202620549349300542
Schema version
2024v5.5
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)
Return2026-02-23T13:34:13-06:00ReturnTs
Tax Period End2025-05-31TaxPeriodEndDt

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 Line110 PARKWAY NORTH BLVD SUITE 200AddressLine1Txt
CityDEERFIELDCityNm
State AbbreviationILStateAbbreviationCd
ZIP60015ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2024-06-01TaxPeriodBeginDt

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)
PersonCARL SEIBERTPersonNm
Person TitleGRAND SECRETARY/COOPersonTitleTxt
Phone7737554700PhoneNum
Signature2026-02-23SignatureDt
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
Preparation2026-02-23PreparationDt
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerCARL SEIBERTPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line12750 N LAKEVIEW AVENUEAddressLine1Txt
CityCHICAGOCityNm
State AbbreviationILStateAbbreviationCd
ZIP60614ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$115,868,691GrossReceiptsAmt
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 Employee62TotalEmployeeCnt
Total Volunteers22TotalVolunteersCnt
Total Gross UBI$808,533TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$0PYContributionsGrantsAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$44,010,685PYProgramServiceRevenueAmt
CY Program Service Revenue$47,565,737CYProgramServiceRevenueAmt
PY Investment Income$2,874,341PYInvestmentIncomeAmt
CY Investment Income$8,869,590CYInvestmentIncomeAmt
PY Other Revenue$862,147PYOtherRevenueAmt
CY Other Revenue$952,930CYOtherRevenueAmt
PY Total Revenue$47,747,173PYTotalRevenueAmt
CY Total Revenue$57,388,257CYTotalRevenueAmt
PY Grants And Similar Paid$138,000PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$139,000CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$17,446,384PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$24,537,592CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$2,700,717PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$2,978,901CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$26,265,500PYOtherExpensesAmt
CY Other Expenses$26,161,983CYOtherExpensesAmt
PY Total Expenses$46,550,601PYTotalExpensesAmt
CY Total Expenses$53,817,476CYTotalExpensesAmt
PY Revenues Less Expenses$1,196,572PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$3,570,781CYRevenuesLessExpensesAmt
Total Assets BOY$132,161,484TotalAssetsBOYAmt
Total Assets EOY$142,568,786TotalAssetsEOYAmt
Total Liabilities BOY$48,140,368TotalLiabilitiesBOYAmt
Total Liabilities EOY$55,714,789TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$84,021,116NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$86,853,997NetAssetsOrFundBalancesEOYAmt
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$24,301,601ExpenseAmt
Revenue$18,813,276RevenueAmt
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$16,620,616ExpenseAmt
Revenue$18,365,588RevenueAmt
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$5,594,978ExpenseAmt
Revenue$4,564,755RevenueAmt
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$1,993,671ExpenseAmt
Revenue$5,872,742RevenueAmt
DescOTHER PROGRAMS INCLUDING THE ANNUAL CONVENTION ATTENDED BY MEMBERS.Desc
FieldValueIRS element (for citing)
Total Other Prog Srvc Expense$1,993,671TotalOtherProgSrvcExpenseAmt
Total Other Prog Srvc Revenue$5,872,742TotalOtherProgSrvcRevenueAmt
Total Program Service Expenses$48,510,866TotalProgramServiceExpensesAmt
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 Document28IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee62EmployeeCnt
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 Line1RUDOLPH BRINSONBusinessNameLine1Txt
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 COOPER
GRAND TRUSTEE VICE CHAIRMA1.00Yes (X)Yes (X)$0$0$0
SANDRA C BRANTNER
GRAND BUILDING APPLICATION1.00Yes (X)$0$0$0
REV CHRISTOPHER J FORD
GRAND CHAPLAIN1.00Yes (X)Yes (X)$0$0$0
LARRY A ROBERTSON
GRAND ESQUIRE1.00Yes (X)Yes (X)$0$0$0
RAYMOND E DAMERON JR
GRAND ESTEEMED LEADING KNIGHT1.00Yes (X)Yes (X)$0$0$0
C RICK THOMPSON
GRAND ESTEEMED LECTURING K1.00Yes (X)Yes (X)$0$0$0
STEVEN A DAVIS
GRAND BUILDING APPLICATION1.00Yes (X)$0$0$0
DOUGLAS A SCHIEFER
GRAND EXALTED RULER1.00Yes (X)Yes (X)$0$0$0
JAMES S MASON
GRAND ESTEEMED LOYAL KNIGH1.00Yes (X)Yes (X)$0$0$0
MICHAEL T OHREN
GRAND TRUSTEE PENSIONS MEM1.00Yes (X)$0$0$0
JOHN S GROSS
GRAND TRUSTEE HOME MEMBER1.00Yes (X)$0$0$0
TIMOTHY F JAEGER
GRAND TRUSTEE CHAIRMAN1.00Yes (X)Yes (X)$0$0$0
JOHN M OWEN III
GRAND TRUSTEE APPROVING ME1.00Yes (X)$0$0$0
WAYNE D COTTERLY
GRAND TRUSTEE SECRETARY1.00Yes (X)Yes (X)$0$0$0
JOSEPH V BALESTRIERI JR
GRAND TILER1.00Yes (X)Yes (X)$0$0$0
JOHN C FOLCIK
GRAND INNER GUARD1.00Yes (X)Yes (X)$0$0$0
LEE O YOUNG
AIDE TO THE GRAND EXALTED1.00Yes (X)Yes (X)$0$0$0
BRYAN R KLATT
GRAND SECRETARY/COO40.00Yes (X)Yes (X)$220,498$0$23,621
MALCOLM J MCPHERSON JR
ELKS MAGAZINE CHAIRMAN1.00Yes (X)$0$0$0
RONALD L HICKS
ELKS MAGAZINE MEMBER1.00Yes (X)$0$0$0
LOUIS J GRILLO
ELKS MAGAZINE SECRETARY1.00Yes (X)$0$0$0
MICHAEL T LUHR
ELKS MAGAZINE TREASURER1.00Yes (X)$0$0$0
MICHAEL F ZELLEN
ELKS MAGAZINE VICE-CHAIRMA1.00Yes (X)$0$0$0
TINA M HARAN
DIRECTOR40.00$112,478$0$5,699Yes (X)
BRIAN P O'NEILL
DIRECTOR40.00$115,636$0$5,782Yes (X)
FREDRICK T MENSCH
DIRECTOR40.00$130,367$0$16,375Yes (X)
JOHNETTA TYLER
CONTOLLER40.00$140,100$0$17,211Yes (X)
SPENCER A MOORE
DIRECTOR40.00$141,299$0$17,672Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$860,378TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$86,360TotalOtherCompensationAmt
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
PO BOX 644840PITTSBURGHPA152644840PRINTING$1,707,656
FREEMAN AV
1250 WASHINGTON STDES PLAINESIL60016EVENT MANAGEMENT$689,823
STELLAR GRAPHICS
188 INDUSTRIAL DR STE 428ELMHURSTIL601261612PRINTING$540,878
PHOENIX DECORATING
5400 IRWINDALE AVEIRWINDALECA917062048FLOATS DESIGN$485,100
WORKDAY INC
111 W JACKSON BLVDCHICAGOIL60604CONSULTING IT SERVICES$317,999
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K5CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (5 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
CASUALTY INSURANCE900099$18,813,276$18,813,276
GENERAL LIABILITY INSURANCE ASSES900099$18,365,588$18,365,588
MEMBERSHIP DUES900099$5,397,446$5,397,446
ELKS MAGAZINE SUBSCRIPTIONS900099$4,564,755$4,564,755
NATIONAL CONVENTION900099$403,465$403,465

Total Oth Program Service Rev TotalOthProgramServiceRevGrp

FieldValueIRS element (for citing)
Total Revenue Column$21,207TotalRevenueColumnAmt
Related Or Exempt Func Income$21,207RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$47,565,737TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$2,733,375TotalRevenueColumnAmt
Exclusion$2,733,375ExclusionAmt

Royalties Revenue RoyaltiesRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$154,987TotalRevenueColumnAmt
Exclusion$154,987ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$63,579,199SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$57,442,984SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$6,136,215SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$6,136,215TotalRevenueColumnAmt
Exclusion$6,136,215ExclusionAmt
FieldValueIRS element (for citing)
Gross Sales Of Inventory$970,026GrossSalesOfInventoryAmt
Cost Of Goods Sold$1,037,450CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column-$67,424TotalRevenueColumnAmt
Exclusion-$67,424ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtUnrelated Business RevenueUnrelatedBusinessRevenueAmtExclusionExclusionAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
ADVERTISING541800$814,743$808,533$6,210
OTHER REVENUE900099$50,624$50,624
FieldValueIRS element (for citing)
Other Revenue Total$865,367OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$57,388,257TotalRevenueColumnAmt
Related Or Exempt Func Income$47,616,361RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$808,533UnrelatedBusinessRevenueAmt
Exclusion$8,963,363ExclusionAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

FieldValueIRS element (for citing)
Total$139,000TotalAmt

Benefits To Members BenefitsToMembersGrp

FieldValueIRS element (for citing)
Total$24,537,592TotalAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$269,900TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$2,207,128TotalAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$98,432TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$201,292TotalAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$202,149TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$7,764TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$61,354TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$302,754TotalAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$826,768TotalAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$13,964TotalAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$196,656TotalAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$58,126TotalAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$332,153TotalAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$1,832,242TotalAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$778,604TotalAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$203,915TotalAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmt
MAGAZINE EXPENSES$1,187,730
INSURANCE ADMINISTRATIO$15,417,588
POSTAGE$2,316,004
MAGAZINE EXPENSES$633,137

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$1,993,224TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$53,817,476TotalAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$29,497,562BOYAmt
EOY$29,761,542EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$248,785BOYAmt
EOY$328,039EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$2,024,603BOYAmt
EOY$2,621,968EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

FieldValueIRS element (for citing)
BOY$279,024BOYAmt
EOY$299,374EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$14,149,793BOYAmt
EOY$14,227,331EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$7,078,948LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$5,976,798LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$1,042,593BOYAmt
EOY$1,102,150EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$72,903,832BOYAmt
EOY$74,044,267EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

FieldValueIRS element (for citing)
BOY$11,568,470BOYAmt
EOY$19,447,318EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$446,822BOYAmt
EOY$736,797EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$132,161,484BOYAmt
EOY$142,568,786EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$696,545BOYAmt
EOY$1,096,480EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$32,773,683BOYAmt
EOY$33,143,169EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$14,670,140BOYAmt
EOY$21,475,140EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$48,140,368BOYAmt
EOY$55,714,789EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$84,021,116BOYAmt
EOY$86,853,997EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$84,021,116BOYAmt
EOY$86,853,997EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$132,161,484BOYAmt
EOY$142,568,786EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$3,570,781ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst-$737,900NetUnrlzdGainsLossesInvstAmt
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$234,725DepreciationAmt
Book Value$0BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$2,884,480OtherCostOrOtherBasisAmt
Depreciation$2,262,342DepreciationAmt
Book Value$622,138BookValueAmt

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$1,102,150TotalBookValueLandBuildingsAmt

Other Securities OtherSecuritiesGrp (2 entries)

DescDescBook ValueBookValueAmtMethod ValuationMethodValuationCd
MUTUAL FUNDS$7,318,387F
TREASURY NOTES$12,128,931F
FieldValueIRS element (for citing)
Total Book Value Securities$19,447,318TotalBookValueSecuritiesAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)

DescDescAmtAmt
LIABILITY FOR INSURANCE PROGRAMS$20,320,000
OTHER LIABILITIES$1,155,140
FieldValueIRS element (for citing)
Total Liability$21,475,140TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$56,347,603TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst-$737,900NetUnrealizedGainsInvstAmt
Revenue Not Reported-$737,900RevenueNotReportedAmt
Revenue Subtotal$57,085,503RevenueSubtotalAmt
Investment Expenses Not Incld$302,754InvestmentExpensesNotIncldAmt
Revenue Not Reported Fincl Stmt$302,754RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$57,388,257TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$53,514,722TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$53,514,722ExpensesSubtotalAmt
Investment Expenses Not Incld2$302,754InvestmentExpensesNotIncld2Amt
Expenses Not Rpt Fincl Stmt$302,754ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$53,817,476TotalExpensesPerForm990Amt

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, 2025. 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 2021.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 MEMBERS8$90,000
BURIAL OF FORMER ELKS MEMBERS1$15,000
GIFTS OF APPECIATION3$27,000
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 (3 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
GRAND SECRETARY/COO$220,498$0$0$0$0$0$10,860$0$12,761$0$244,119$0$0$0
SPENCER A MOORE
DIRECTOR$141,299$0$0$0$0$0$7,859$0$9,813$0$158,971$0$0$0
JOHNETTA TYLER
CONTOLLER$140,100$0$0$0$0$0$7,116$0$10,095$0$157,311$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$315,747COST
ELKS VETERANS MEMORIAL RESTORATION TRUST
K$215,241COST
ELKS NATIONAL VETERANS SERVICE COMMISSION
N$55,089COST
ELKS NATIONAL VETERANS SERVICE COMMISSION
Q$360,214COST