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Benevolent & Protective Order Of Elks Of The Usa

0129 Washington Court House
  • Wshngtn Ct Hs, OH
  • Tax-exempt since Oct. 1951
  • EIN: 31-0398538

Organization summary

Type of Nonprofit

Designated as a Fraternal beneficiary societies and associations, which provide payment of life, sickness, accident or other benefits to members.

Donations to this organization are tax deductible.

Summary charts: organization finances over time

Revenue
$836k (2025)

Expenses
$581k (2025)

Total Assets
$1.56M (2025)

Total Liabilities
$0 (2025)

Source: Form 990 tax filings from 2012 to 2025

Tax Filings by Year

Form 990 is an information return that most organizations claiming federal tax-exempt status must file yearly with the IRS. Nonprofit Explorer has IRS digitized Form 990 data for filings processed in 2012 and later. If this organization filed an amended return, it may not be reflected below. Duplicate download links may indicate a resubmission or amendment to this organization's original return. Form 990 data is from the IRS.

Fiscal Year Ending March
2025

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$835,612
Expenses
$581,442
Net Income
$254,170
Net Assets
$1,559,780
Notable Sources of Revenue Percent of Total Revenue
Contributions $186,735
22.3%
Program Services $0
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $148,444
17.8%
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $28,800
5.0%
Professional Fundraising Fees $0
Other Salaries and Wages $51,447
8.8%
Assets/Debt
Total Assets $1,559,780
Total Liabilities $0
Net Assets $1,559,780
Compensation
Key Employees and Officers Compensation Related Other
Charlotte Brown (Lodge Manager) $22,800 $0 $0
Paul R Marshall (Lodge Treasurer) $3,000 $0 $0
Jamie Leasure (Lodge Secretary) $3,000 $0 $0
Mike Warnecke (Trustee) $0 $0 $0
John Heinz (Loyal Knight) $0 $0 $0
Rick Barton (Trustee) $0 $0 $0
Dennis Noble (Trustee) $0 $0 $0
Tyler Osborne (Exalted Ruler) $0 $0 $0
Rob Barton (Trustee) $0 $0 $0
Scott Mullen (Trustee) $0 $0 $0
Matt Pisarcik (Leading Knight) $0 $0 $0
Jill Phillips (Lodge Chaplain) $0 $0 $0
Lebria Duncan (Lodge Esquire) $0 $0 $0
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Document Links

990
Filed on June 18, 2025

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
XML

Fiscal Year Ending March
2024

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$688,862
Expenses
$519,065
Net Income
$169,797
Net Assets
$1,286,448
Notable Sources of Revenue Percent of Total Revenue
Contributions $146,695
21.3%
Program Services $0
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $128,339
18.6%
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $29,700
5.7%
Professional Fundraising Fees $0
Other Salaries and Wages $45,137
8.7%
Assets/Debt
Total Assets $1,286,448
Total Liabilities $0
Net Assets $1,286,448
Compensation
Key Employees and Officers Compensation Related Other
Charlotte Brown (Lodge Manager) $24,210 $0 $0
Paul R Marshall (Lodge Treasurer) $2,745 $0 $0
Jamie Leasure (Lodge Secretary) $2,745 $0 $0
Mike Warnecke (Exalted Ruler) $0 $0 $0
James Carter (Trustee) $0 $0 $0
Rick Barton (Loyal Knight) $0 $0 $0
Dennis Noble (Trustee) $0 $0 $0
Tyler Osborne (Trustee) $0 $0 $0
Rob Barton (Trustee) $0 $0 $0
Scott Mullen (Trustee) $0 $0 $0
Matt Pisarcik (Leading Knight) $0 $0 $0
Tom Steltenpohl (Lodge Tiler) $0 $0 $0
Lebria Duncan (Lodge Esquire) $0 $0 $0
+ View more people

Document Links

990
Filed on June 18, 2024

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending March
2023

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$541,581
Expenses
$346,141
Net Income
$195,440
Net Assets
$1,113,284
Notable Sources of Revenue Percent of Total Revenue
Contributions $81,331
15.0%
Program Services $0
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $105,619
19.5%
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $26,750
7.7%
Professional Fundraising Fees $0
Other Salaries and Wages $39,925
11.5%
Assets/Debt
Total Assets $1,113,284
Total Liabilities $0
Net Assets $1,113,284
Compensation
Key Employees and Officers Compensation Related Other
Paul R Marshall (Lodge Manager) $22,750 $0 $0
Carl Mullen (Lodge Treasurer) $2,000 $0 $0
Jamie Leasure (Lodge Secretary) $2,000 $0 $0
Mike Warnecke (Exalted Ruler) $0 $0 $0
James Carter (Leading Knight) $0 $0 $0
Lee Williams (Loyal Knight) $0 $0 $0
Dennis Noble (Trustee) $0 $0 $0
Tyler Osborne (Trustee) $0 $0 $0
Rob Barton (Trustee) $0 $0 $0
Charlotte Brown (Trustee) $0 $0 $0
Rowland Lemaster (Trustee) $0 $0 $0
Tom Steltenpohl (Lodge Tiler) $0 $0 $0
Wayne Roberts (Lodge Esquire) $0 $0 $0
+ View more people

Document Links

990
Filed on Aug. 2, 2023

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
XML

Fiscal Year Ending March
2022

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$239,290
Expenses
$222,250
Net Income
$17,040
Net Assets
$885,334
Notable Sources of Revenue Percent of Total Revenue
Contributions $105,222
44.0%
Program Services $0
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $98,656
41.2%
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $20,150
9.1%
Professional Fundraising Fees $0
Other Salaries and Wages $34,064
15.3%
Assets/Debt
Total Assets $908,636
Total Liabilities $23,302
Net Assets $885,334
Compensation
Key Employees and Officers Compensation Related Other
Paul R Marshall (Lodge Manager) $16,150 $0 $0
Carl Mullen (Treasurer) $2,000 $0 $0
Scott Mullen (Secretary) $2,000 $0 $0
Rob Barton (Trustee) $0 $0 $0
Charlotte Brown (Trustee) $0 $0 $0
Rowland Lemaster (Trustee) $0 $0 $0
Tyler Osborne (Trustee) $0 $0 $0
Tom Shields (Trustee) $0 $0 $0
Rick Barton (Inner Guard) $0 $0 $0
James Carter (Lecturing Knight) $0 $0 $0
Jamie Leasure (Esquire) $0 $0 $0
Tom Steltenpohl (Tiler) $0 $0 $0
Mike Warnecke (Leading Knight) $0 $0 $0
Lee Williams (Loyal Knight) $0 $0 $0
+ View more people

Document Links

990
Filed on June 27, 2022

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending March
2021

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$134,897
Expenses
$126,187
Net Income
$8,710
Net Assets
$852,217
Notable Sources of Revenue Percent of Total Revenue
Contributions $27,493
20.4%
Program Services $0
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $75,391
55.9%
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $18,150
14.4%
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $878,114
Total Liabilities $25,897
Net Assets $852,217
Compensation
Key Employees and Officers Compensation Related Other
Paul R Marshall (Lodge Manage) $14,150 $0 $0
Carl Mullen (Treasurer) $2,000 $0 $0
Scott Mullen (Secretary) $2,000 $0 $0
Rob Barton (Trustee) $0 $0 $0
Charlotte Brown (Trustee) $0 $0 $0
Rowland Lemaster (Trustee) $0 $0 $0
Tyler Osborne (Trustee) $0 $0 $0
Tom Shields (Trustee) $0 $0 $0
Rick Barton (Inner Guard) $0 $0 $0
James Carter (Lecturing Kn) $0 $0 $0
Jamie Leasure (Esquire) $0 $0 $0
Tom Steltenpohl (Tiler) $0 $0 $0
Mike Warnecke (Leading Knig) $0 $0 $0
Lee Williams (Loyal Knight) $0 $0 $0
+ View more people

Document Links

990
Filed on April 26, 2022

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending March
2020

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$191,548
Expenses
$204,698
Net Income
-$13,150
Net Assets
$245,438
Notable Sources of Revenue Percent of Total Revenue
Contributions $72,917
38.1%
Program Services $0
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $104,111
54.4%
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $19,165
9.4%
Professional Fundraising Fees $0
Other Salaries and Wages $44,062
21.5%
Assets/Debt
Total Assets $260,268
Total Liabilities $14,830
Net Assets $245,438

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending March
2019

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$202,025
Expenses
$191,019
Net Income
$11,006
Net Assets
$258,588
Notable Sources of Revenue Percent of Total Revenue
Contributions $94,608
46.8%
Program Services $0
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $103,488
51.2%
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $18,150
9.5%
Professional Fundraising Fees $0
Other Salaries and Wages $45,974
24.1%
Assets/Debt
Total Assets $275,200
Total Liabilities $16,612
Net Assets $258,588

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending March
2018

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$212,137
Expenses
$179,939
Net Income
$32,198
Net Assets
$247,582
Notable Sources of Revenue Percent of Total Revenue
Contributions $98,279
46.3%
Program Services $0
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $110,783
52.2%
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $20,173
11.2%
Professional Fundraising Fees $0
Other Salaries and Wages $37,615
20.9%
Assets/Debt
Total Assets $268,796
Total Liabilities $21,214
Net Assets $247,582

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending March
2017

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$215,727
Expenses
$224,442
Net Income
-$8,715
Net Assets
$215,384
Notable Sources of Revenue Percent of Total Revenue
Contributions $94,328
43.7%
Program Services $0
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $83,278
38.6%
Other Revenue $34,869
16.2%
Notable Expenses Percent of Total Expenses
Executive Compensation $21,620
9.6%
Professional Fundraising Fees $0
Other Salaries and Wages $29,335
13.1%
Assets/Debt
Total Assets $232,534
Total Liabilities $17,150
Net Assets $215,384

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending March
2016

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$208,861
Expenses
$201,011
Net Income
$7,850
Net Assets
$224,099
Notable Sources of Revenue Percent of Total Revenue
Contributions $95,663
45.8%
Program Services $0
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $81,727
39.1%
Other Revenue $24,478
11.7%
Notable Expenses Percent of Total Expenses
Executive Compensation $21,200
10.5%
Professional Fundraising Fees $0
Other Salaries and Wages $27,495
13.7%
Assets/Debt
Total Assets $224,099
Total Liabilities $0
Net Assets $224,099

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending March
2015

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$186,033
Expenses
$178,061
Net Income
$7,972
Net Assets
$222,223
Notable Sources of Revenue Percent of Total Revenue
Contributions $84,744
45.6%
Program Services $0
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $73,677
39.6%
Other Revenue $21,245
11.4%
Notable Expenses Percent of Total Expenses
Executive Compensation $17,800
10.0%
Professional Fundraising Fees $0
Other Salaries and Wages $29,871
16.8%
Assets/Debt
Total Assets $224,223
Total Liabilities $2,000
Net Assets $222,223

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending March
2014

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$151,650
Expenses
$148,538
Net Income
$3,112
Net Assets
$198,394
Notable Sources of Revenue Percent of Total Revenue
Contributions $46,996
31.0%
Program Services $0
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $94,049
62.0%
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $12,400
8.3%
Professional Fundraising Fees $0
Other Salaries and Wages $44,619
30.0%
Assets/Debt
Total Assets $198,394
Total Liabilities $0
Net Assets $198,394

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending March
2013

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$135,925
Expenses
$133,915
Net Income
$2,010
Net Assets
$169,674
Notable Sources of Revenue Percent of Total Revenue
Contributions $48,887
36.0%
Program Services $0
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $76,905
56.6%
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $12,379
9.2%
Professional Fundraising Fees $0
Other Salaries and Wages $31,159
23.3%
Assets/Debt
Total Assets $172,274
Total Liabilities $2,600
Net Assets $169,674

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending March
2012

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$127,507
Expenses
$133,202
Net Income
-$5,695
Net Assets
$319,434
Notable Sources of Revenue Percent of Total Revenue
Contributions $38,007
29.8%
Program Services $0
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $490
0.4%
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $81,332
63.8%
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $29,520
22.2%
Professional Fundraising Fees $0
Other Salaries and Wages $19,128
14.4%
Assets/Debt
Total Assets $326,584
Total Liabilities $7,150
Net Assets $319,434

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending March
2009

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990-EZ

Short form tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending March
2008

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending March
2007

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending March
2006

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending March
2005

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

About This Data

What Is This Data?

Nonprofit Explorer includes summary data for nonprofit tax returns and full Form 990 documents, in both PDF and digital formats.

The summary data contains information processed by the IRS during the 2012-2019 calendar years; this generally consists of filings for the 2011-2018 fiscal years, but may include older records. This data release includes only a subset of what can be found in the full Form 990s.

In addition to the raw summary data, we link to PDFs and digital copies of full Form 990 documents wherever possible. This consists of separate releases by the IRS of Form 990 documents processed by the agency, which we update regularly.

We also link to copies of audits nonprofit organizations that spent $750,000 or more in Federal grant money in a single fiscal year since 2016. These audits are copied from the Federal Audit Clearinghouse.

Which Organizations Are Here?

Every organization that has been recognized as tax exempt by the IRS has to file Form 990 every year, unless they make less than $200,000 in revenue and have less than $500,000 in assets, in which case they have to file form 990-EZ. Organizations making less than $50,000 don’t have to file either form but do have to let the IRS they’re still in business via a Form 990N "e-Postcard."

Nonprofit Explorer has organizations claiming tax exemption in each of the 27 subsections of the 501(c) section of the tax code, and which have filed a Form 990, Form 990EZ or Form 990PF. Taxable trusts and private foundations that are required to file a form 990PF are also included. Small organizations filing a Form 990N "e-Postcard" are not included in this data.

Types of Nonprofits

There are 27 nonprofit designations based on the numbered subsections of section 501(c) of the tax code. See the list »

Get the Data

For those interested in acquiring the original data from the source, here’s where our data comes from:

  • Raw filing data. Includes EINs and summary financials as structured data.
  • Exempt Organization profiles. Includes organization names, addresses, etc. You can merge this with the raw filing data using EIN numbers.
  • Form 990 documents. Prior to 2017, these documents were obtained and processed by Public.Resource.org and ProPublica. Bulk PDF downloads since 2017 are available from the IRS.
  • Form 990 documents as XML files. Includes complete filing data (financial details, names of officers, tax schedules, etc.) in machine-readable format. Only available for electronically filed documents. Electronic data released prior to October 2021 is also available through Amazon Web Services.
  • Audits. PDFs of single or program-specific audits for nonprofit organizations that spent $750,000 or more in Federal grant money in a single fiscal year. Available for fiscal year 2015 and later.

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About Nonprofit Explorer

Nonprofit Explorer

Browse millions of annual returns filed by tax-exempt organizations with ProPublica’s Nonprofit Explorer. See details like executive compensation, revenue, expenses and more. Search for an organization or a person, or search the full text of filings.

By Andrea Suozzo, Alec Glassford, Ash Ngu and Brandon Roberts.

Design by Jeff Frankl. Additional development by Ken Schwencke, Mike Tigas, and Sisi Wei.

E-file viewer adapted from IRS e-File Viewer by Ben Getson. Code for scraping audit documents adapated from Govwiki.

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