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Benevolent & Protective Order Of Elks Of The Usa

1417 Columbia City
  • Columbia City, IN
  • Tax-exempt since Oct. 1951
  • EIN: 35-0173333

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
$82.7k (2025)

Expenses
$97k (2025)

Total Assets
$76.7k (2025)

Total Liabilities
$4.1k (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 990-EZ
Revenue
$82,693
Expenses
$96,972
Net Income
-$14,279
Net Assets
$72,620
Notable Sources of Revenue Percent of Total Revenue
Contributions $2,238
2.7%
Program Services $0
Investment Income $120
0.1%
Net Fundraising $14,626
17.7%
Sales of Assets $0
Net Inventory Sales $48,450
58.6%
Other Revenue $14,169
17.1%
Assets/Debt
Total Assets $76,722
Total Liabilities $4,102
Net Assets $72,620
Compensation
Key Employees and Officers Compensation Other
Melissa Sands (Secretary) $2,198 $0
Tracy Burnworth (Treasurer) $2,198 $0
Chris Nickolson (Exalted Ruler) $0 $0
Beth Turner (Leading Knight) $0 $0
Brian Call (Lecturing Knight) $0 $0
Tj Walstrom (Loyal Knight) $0 $0
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990-EZ
Filed on Sept. 8, 2025

Short form 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 990-EZ
Revenue
$80,587
Expenses
$107,737
Net Income
-$27,150
Net Assets
$86,899
Notable Sources of Revenue Percent of Total Revenue
Contributions $2,828
3.5%
Program Services $0
Investment Income $172
0.2%
Net Fundraising $7,334
9.1%
Sales of Assets $0
Net Inventory Sales $40,679
50.5%
Other Revenue $25,572
31.7%
Assets/Debt
Total Assets $91,682
Total Liabilities $4,783
Net Assets $86,899
Compensation
Key Employees and Officers Compensation Other
Chris Nickolson (Exalted Ruler) $0 $0
Tj Walstrom (Leading Knight) $0 $0
3 (Lecturing Knight) $0 $0
Beth Turner (Loyal Knight) $0 $0
Melissa Sands (Secretary) $0 $0
Tracy Burnworth (Treasurer) $0 $0
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990-EZ
Filed on June 27, 2024

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

View Filing
XML

Fiscal Year Ending March
2023

Extracted Financial Data

Extracted Financial Data from 990-EZ
Revenue
$106,584
Expenses
$102,747
Net Income
$3,837
Net Assets
$114,049
Notable Sources of Revenue Percent of Total Revenue
Contributions $11,916
11.2%
Program Services $0
Investment Income $17
0.0%
Net Fundraising $12,968
12.2%
Sales of Assets $0
Net Inventory Sales $41,824
39.2%
Other Revenue $28,002
26.3%
Assets/Debt
Total Assets $117,540
Total Liabilities $3,491
Net Assets $114,049
Compensation
Key Employees and Officers Compensation Other
Chris Nickolson (Exalted Ruler) $0 $0
Beth Turner (Lecturing Knight) $0 $0
Teresa Dowell (Secretary) $0 $0
Tracy Burnworth (Treasurer) $0 $0
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990-EZ
Filed on July 26, 2023

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

View Filing
PDF XML

Fiscal Year Ending March
2022

Extracted Financial Data

Extracted Financial Data from 990-EZ
Revenue
$106,205
Expenses
$92,446
Net Income
$13,759
Net Assets
$110,212
Notable Sources of Revenue Percent of Total Revenue
Contributions $11,749
11.1%
Program Services $0
Investment Income $158
0.1%
Net Fundraising $23,109
21.8%
Sales of Assets $0
Net Inventory Sales $37,075
34.9%
Other Revenue $21,036
19.8%
Assets/Debt
Total Assets $111,131
Total Liabilities $919
Net Assets $110,212
Compensation
Key Employees and Officers Compensation Other
Teresa Dowell (Secretary) $1,200 $0
Vicki Haiflich (Treasurer) $1,200 $0
Bert Wilkerson (Exalted Ruler) $0 $0
Chris Nickolson (Leading Knight) $0 $0
Andy Banker (Lecturing Knight) $0 $0
Scott Elsten (Loyal Knight) $0 $0
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990-EZ
Filed on Aug. 9, 2022

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

View Filing
XML

Fiscal Year Ending March
2021

Extracted Financial Data

Extracted Financial Data from 990-EZ
Revenue
$86,792
Expenses
$76,800
Net Income
$9,992
Net Assets
$96,453
Notable Sources of Revenue Percent of Total Revenue
Contributions $26,940
31.0%
Program Services $0
Investment Income $292
0.3%
Net Fundraising $17,491
20.2%
Sales of Assets $0
Net Inventory Sales $25,611
29.5%
Other Revenue $16,458
19.0%
Assets/Debt
Total Assets $102,731
Total Liabilities $6,278
Net Assets $96,453
Compensation
Key Employees and Officers Compensation Other
Gary Hively (Exalted Ruler) $0 $0
Bert Wilkerson Iii (Leading Knight) $0 $0
Christine Nickolson (Lecturing Knight) $0 $0
Andrew Norris (Loyal Knight) $0 $0
Teresa Dowell (Secretary) $0 $0
Vicki Haiflich (Treasurer) $0 $0
+ View more people

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990-EZ
Filed on Aug. 4, 2021

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

View Filing
XML

Fiscal Year Ending March
2020

Extracted Financial Data

Extracted Financial Data from 990-EZ
Revenue
$110,085
Expenses
$104,113
Net Income
$5,972
Net Assets
$86,461
Notable Sources of Revenue Percent of Total Revenue
Contributions $33,687
30.6%
Program Services $0
Investment Income $254
0.2%
Net Fundraising $33,295
30.2%
Sales of Assets $0
Net Inventory Sales $38,235
34.7%
Other Revenue $4,614
4.2%
Assets/Debt
Total Assets $101,914
Total Liabilities $15,453
Net Assets $86,461
Compensation
Key Employees and Officers Compensation Other
Joel Blank (Exalted Ruler) $0 $0
Gary Hively (Leading Knight) $0 $0
Andrew Norris (Lecturing Knight) $0 $0
Bart Wilkerson (Loyal Knight) $0 $0
Teresa Dowell (Secretary) $0 $0
Vicki Haiflich (Treasurer) $0 $0
+ View more people

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990-EZ
Filed on Aug. 28, 2020

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

View Filing
XML

Fiscal Year Ending March
2019

Extracted Financial Data

Extracted Financial Data from 990-EZ
Revenue
$95,811
Expenses
$112,957
Net Income
-$17,146
Net Assets
$80,489
Notable Sources of Revenue Percent of Total Revenue
Contributions $17,789
18.6%
Program Services $1,866
1.9%
Investment Income $19
0.0%
Net Fundraising $23,808
24.8%
Sales of Assets $0
Net Inventory Sales $50,893
53.1%
Other Revenue $1,436
1.5%
Assets/Debt
Total Assets $94,168
Total Liabilities $13,679
Net Assets $80,489
Compensation
Key Employees and Officers Compensation Other
Sam Maloy (Exalted Rule) $0 $0
Teresa Dowell (Secretary) $0 $0
Vicki Haiflich (Treasurer) $0 $0

Document Links

990-EZ
Filed on Aug. 6, 2019

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

View Filing
PDF XML

Fiscal Year Ending March
2018

Extracted Financial Data

Extracted Financial Data from 990-EZ
Revenue
$118,637
Expenses
$110,851
Net Income
$7,786
Net Assets
$97,635
Notable Sources of Revenue Percent of Total Revenue
Contributions $17,831
15.0%
Program Services $1,491
1.3%
Investment Income $44
0.0%
Net Fundraising $20,945
17.7%
Sales of Assets $0
Net Inventory Sales $77,324
65.2%
Other Revenue $1,002
0.8%
Assets/Debt
Total Assets $111,112
Total Liabilities $13,477
Net Assets $97,635
Compensation
Key Employees and Officers Compensation Other
Sandie Keister (Treasurer) $1,500 $0
Teresa M Dowell (Exalted Rule) $0 $0
Kevin Ewing (Leading Knig) $0 $0
Scott Gates (Secretary) $0 $0
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990-EZ
Filed on July 10, 2018

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

View Filing
PDF XML

Fiscal Year Ending March
2017

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$100,029
Expenses
$110,658
Net Income
-$10,629
Net Assets
$89,849
Notable Sources of Revenue Percent of Total Revenue
Contributions $30,133
30.1%
Program Services $0
Investment Income $3
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $59,062
59.0%
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $43,571
39.4%
Assets/Debt
Total Assets $114,669
Total Liabilities $24,820
Net Assets $89,849
Compensation
Key Employees and Officers Compensation Related Other
Teresa Dowell (President Exalted Ruler) $0 $0 $0
Marsha Bergman (Vice President Leading Knigh) $0 $0 $0
Scott Gates (Secretary) $0 $0 $0

Document Links

990
Filed on June 13, 2017

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

View Filing
PDF XML

Fiscal Year Ending March
2016

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$129,082
Expenses
$123,762
Net Income
$5,320
Net Assets
$93,908
Notable Sources of Revenue Percent of Total Revenue
Contributions $44,823
34.7%
Program Services $0
Investment Income $17
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $69,339
53.7%
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $40,822
33.0%
Assets/Debt
Total Assets $102,962
Total Liabilities $9,054
Net Assets $93,908
Compensation
Key Employees and Officers Compensation Related Other
Brian Pugh (President) $0 $0 $0
Kevin Ewing (Vice President) $0 $0 $0
Scott Gates (Secretary) $0 $0 $0
Gary Reynolds (Treasurer) $0 $0 $0
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990
Filed on July 15, 2016

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

View Filing
PDF XML

Fiscal Year Ending March
2015

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$117,842
Expenses
$101,674
Net Income
$16,168
Net Assets
$108,016
Notable Sources of Revenue Percent of Total Revenue
Contributions $51,308
43.5%
Program Services $0
Investment Income $20
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $59,880
50.8%
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $35,699
35.1%
Assets/Debt
Total Assets $122,434
Total Liabilities $14,418
Net Assets $108,016
Compensation
Key Employees and Officers Compensation Related Other
Teresa Dowell (President) $0 $0 $0
Mark Coonrod (Vice President) $0 $0 $0
G Scott Gates (Secretary) $0 $0 $0
Gary Reynolds (Treasurer) $0 $0 $0
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990
Filed on June 18, 2015

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

View Filing
PDF XML

Fiscal Year Ending March
2014

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$105,921
Expenses
$115,287
Net Income
-$9,366
Net Assets
$91,849
Notable Sources of Revenue Percent of Total Revenue
Contributions $42,980
40.6%
Program Services $0
Investment Income $39
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $2,200
2.1%
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $51,493
48.6%
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $36,360
31.5%
Assets/Debt
Total Assets $107,927
Total Liabilities $16,078
Net Assets $91,849

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
$86,995
Expenses
$96,627
Net Income
-$9,632
Net Assets
$100,272
Notable Sources of Revenue Percent of Total Revenue
Contributions $26,138
30.0%
Program Services $0
Investment Income $81
0.1%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $49,936
57.4%
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $35,757
37.0%
Assets/Debt
Total Assets $112,586
Total Liabilities $12,314
Net Assets $100,272

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
$117,485
Expenses
$89,383
Net Income
$28,102
Net Assets
$109,904
Notable Sources of Revenue Percent of Total Revenue
Contributions $61,068
52.0%
Program Services $0
Investment Income $109
0.1%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $48,595
41.4%
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $33,997
38.0%
Assets/Debt
Total Assets $120,337
Total Liabilities $10,433
Net Assets $109,904

Document Links

990

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

PDF

Fiscal Year Ending March
2011

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
2010

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
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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