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Benevolent & Protective Order Of Elks Of The Usa

1903 Dover
  • Dover, DE
  • Tax-exempt since Oct. 1951
  • EIN: 51-0072000

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
$337k (2025)

Expenses
$389k (2025)

Total Assets
$2.13M (2025)

Total Liabilities
$90.8k (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
$336,510
Expenses
$389,387
Net Income
-$52,877
Net Assets
$2,036,478
Notable Sources of Revenue Percent of Total Revenue
Contributions $55,671
16.5%
Program Services $75,694
22.5%
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $2,565
0.8%
Sales of Assets $0
Net Inventory Sales $77,727
23.1%
Other Revenue $44,305
13.2%
Notable Expenses Percent of Total Expenses
Executive Compensation $10,320
2.7%
Professional Fundraising Fees $0
Other Salaries and Wages $56,648
14.5%
Assets/Debt
Total Assets $2,127,251
Total Liabilities $90,773
Net Assets $2,036,478
Compensation
Key Employees and Officers Compensation Related Other
Melissa Clark (Treasurer) $5,520 $0 $0
Kathy King (Secretary) $4,800 $0 $0
Yvonne Heisler (Trustee) $0 $0 $0
Jeff Carlson (Trustee) $0 $0 $0
David Rickards (Trustee) $0 $0 $0
Norman Hahn (Trustee) $0 $0 $0
Connie De Young (Exalted Ruler) $0 $0 $0
Steve White (Lecturing Knight) $0 $0 $0
Ryan Hargett (Loyal Knight) $0 $0 $0
Nancy Wallace (Esquire) $0 $0 $0
Henry Hammond (Inner Guard) $0 $0 $0
Dick Cook (Tiler) $0 $0 $0
Rich Heisler (Chaplain) $0 $0 $0
+ View more people

Document Links

990
Filed on Sept. 12, 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
$387,664
Expenses
$372,815
Net Income
$14,849
Net Assets
$2,089,355
Notable Sources of Revenue Percent of Total Revenue
Contributions $61,856
16.0%
Program Services $74,971
19.3%
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $20,953
5.4%
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $72,548
18.7%
Other Revenue $18,111
4.7%
Notable Expenses Percent of Total Expenses
Executive Compensation $11,382
3.1%
Professional Fundraising Fees $0
Other Salaries and Wages $63,830
17.1%
Assets/Debt
Total Assets $1,957,615
Total Liabilities -$131,740
Net Assets $2,089,355
Compensation
Key Employees and Officers Compensation Related Other
Melissa Clark (Treasurer) $5,308 $0 $0
Kathy King (Secretary) $4,616 $0 $0
Connie De Young (Exalted Ruler) $185 $0 $0
Yvonne Heisler (Trustee) $0 $0 $0
Norman Hahn (Trustee) $0 $0 $0
Jeff Carlson (Trustee) $0 $0 $0
David Rickards (Trustee) $0 $0 $0
Chris Reed (Trustee) $0 $0 $0
Steve White (Lecturing Knight) $0 $0 $0
Ryan Hargett (Loyal Knight) $0 $0 $0
Nancy Wallace (Esquire) $0 $0 $0
Henry Hammond (Inner Guard) $0 $0 $0
Allison Seefeld (Tiler) $0 $0 $0
Rich Heisler (Chaplain) $0 $0 $0
+ View more people

Document Links

990
Filed on Aug. 12, 2024

Primary 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 Form 990
Revenue
$350,893
Expenses
$338,451
Net Income
$12,442
Net Assets
$2,074,581
Notable Sources of Revenue Percent of Total Revenue
Contributions $53,001
15.1%
Program Services $70,158
20.0%
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $69,782
19.9%
Other Revenue $41,055
11.7%
Notable Expenses Percent of Total Expenses
Executive Compensation $10,320
3.0%
Professional Fundraising Fees $0
Other Salaries and Wages $39,317
11.6%
Assets/Debt
Total Assets $2,032,384
Total Liabilities -$42,197
Net Assets $2,074,581
Compensation
Key Employees and Officers Compensation Related Other
Deborah Biddle (Lead Bartender) $39,148 $0 $0
Bobbie Higgs (Treasurer) $5,520 $0 $0
Connie De Young (Secretary) $4,616 $0 $0
Kathy King (Exalted Ruler) $185 $0 $0
Yvonne Heisler (Trustee) $0 $0 $0
Norman Hahn (Trustee) $0 $0 $0
Jeff Carlson (Trustee) $0 $0 $0
Beth Tarrant (Leading Knight) $0 $0 $0
David Rickards (Loyal Knight) $0 $0 $0
Nancy Wallace (Esquire) $0 $0 $0
Henry Hammond (Inner Guard) $0 $0 $0
William Hacker (Tiler) $0 $0 $0
+ View more people

Document Links

990
Filed on July 24, 2023

Primary 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 Form 990
Revenue
$280,461
Expenses
$264,238
Net Income
$16,223
Net Assets
$2,063,513
Notable Sources of Revenue Percent of Total Revenue
Contributions $47,362
16.9%
Program Services $31,466
11.2%
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $12,528
4.5%
Sales of Assets $0
Net Inventory Sales $71,960
25.7%
Other Revenue $19,118
6.8%
Notable Expenses Percent of Total Expenses
Executive Compensation $9,600
3.6%
Professional Fundraising Fees $0
Other Salaries and Wages $32,696
12.4%
Assets/Debt
Total Assets $2,062,087
Total Liabilities -$1,426
Net Assets $2,063,513
Compensation
Key Employees and Officers Compensation Related Other
Deborah Biddle (Lead Bartender) $21,295 $0 $0
Kathleen King (Secretary) $4,800 $0 $0
Bobbie Higgs (Treasurer) $4,800 $0 $0
Yvonne Heisler (Trustee) $0 $0 $0
Norman Hahn (Trustee) $0 $0 $0
Gary Coy (Trustee) $0 $0 $0
Debbie Krier (Trustee) $0 $0 $0
Sharon Cook (Trustee) $0 $0 $0
Patricia Stanley (Exalted Ruler) $0 $0 $0
Jeffrey Carlson (Leading Knight) $0 $0 $0
David Rickards (Lecturing Knight) $0 $0 $0
Steve White (Esquire) $0 $0 $0
Henry Hammond (Inner Guard) $0 $0 $0
Rchard Cook (Tiler) $0 $0 $0
Andrea Maucher (Loyal Knight) $0 $0 $0
+ View more people

Document Links

990
Filed on July 29, 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
$199,847
Expenses
$237,886
Net Income
-$38,039
Net Assets
$2,047,258
Notable Sources of Revenue Percent of Total Revenue
Contributions $69,864
35.0%
Program Services $32,887
16.5%
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $34,314
17.2%
Other Revenue $9,408
4.7%
Notable Expenses Percent of Total Expenses
Executive Compensation $9,600
4.0%
Professional Fundraising Fees $0
Other Salaries and Wages $16,249
6.8%
Assets/Debt
Total Assets $2,073,994
Total Liabilities $26,736
Net Assets $2,047,258
Compensation
Key Employees and Officers Compensation Related Other
Deborah Biddle (Lead Bartender) $15,050 $0 $0
Kathleen King (Secretary) $4,800 $0 $0
Bobbie Higgs (Treasurer) $4,800 $0 $0
Yvone Biddle (Trustee) $0 $0 $0
Norman Hahn (Trustee) $0 $0 $0
Gary Coy (Trustee) $0 $0 $0
Debbie Krier (Trustee) $0 $0 $0
Sharon Coy (Trustee) $0 $0 $0
Patricia Stanley (Exalted Ruler) $0 $0 $0
Andrea Maucher (Loyal Knight) $0 $0 $0
David Rickards (Lecturing Knight) $0 $0 $0
Steve White (Esquire) $0 $0 $0
Richard Heisler (Chaplain) $0 $0 $0
Hank Hammond (Inner Guard) $0 $0 $0
Brian Lingenfelter (Tiler) $0 $0 $0
+ View more people

Document Links

990
Filed on Aug. 14, 2021

Primary 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 Form 990
Revenue
$311,098
Expenses
$358,868
Net Income
-$47,770
Net Assets
$2,085,338
Notable Sources of Revenue Percent of Total Revenue
Contributions $56,680
18.2%
Program Services $59,782
19.2%
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $11,057
3.6%
Sales of Assets $0
Net Inventory Sales $118,728
38.2%
Other Revenue $16,344
5.3%
Notable Expenses Percent of Total Expenses
Executive Compensation $32,316
9.0%
Professional Fundraising Fees $0
Other Salaries and Wages $56,644
15.8%
Assets/Debt
Total Assets $2,162,750
Total Liabilities $77,412
Net Assets $2,085,338

Document Links

990

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

PDF
PDF (2 of 2)

Fiscal Year Ending March
2019

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$319,666
Expenses
$364,396
Net Income
-$44,730
Net Assets
$2,134,498
Notable Sources of Revenue Percent of Total Revenue
Contributions $53,245
16.7%
Program Services $70,681
22.1%
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $2,780
0.9%
Sales of Assets $0
Net Inventory Sales $121,432
38.0%
Other Revenue $29,655
9.3%
Notable Expenses Percent of Total Expenses
Executive Compensation $9,600
2.6%
Professional Fundraising Fees $0
Other Salaries and Wages $64,403
17.7%
Assets/Debt
Total Assets $2,219,035
Total Liabilities $84,537
Net Assets $2,134,498

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
$322,989
Expenses
$346,368
Net Income
-$23,379
Net Assets
$2,179,228
Notable Sources of Revenue Percent of Total Revenue
Contributions $53,034
16.4%
Program Services $42,362
13.1%
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $61,401
19.0%
Net Fundraising $8,903
2.8%
Sales of Assets $0
Net Inventory Sales $119,623
37.0%
Other Revenue $26,034
8.1%
Notable Expenses Percent of Total Expenses
Executive Compensation $9,600
2.8%
Professional Fundraising Fees $0
Other Salaries and Wages $54,823
15.8%
Assets/Debt
Total Assets $2,249,803
Total Liabilities $70,575
Net Assets $2,179,228

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
$342,179
Expenses
$381,646
Net Income
-$39,467
Net Assets
$2,202,607
Notable Sources of Revenue Percent of Total Revenue
Contributions $61,253
17.9%
Program Services $76,388
22.3%
Investment Income $10
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $12,396
3.6%
Sales of Assets $0
Net Inventory Sales $119,372
34.9%
Other Revenue $27,735
8.1%
Notable Expenses Percent of Total Expenses
Executive Compensation $9,416
2.5%
Professional Fundraising Fees $0
Other Salaries and Wages $72,042
18.9%
Assets/Debt
Total Assets $2,236,360
Total Liabilities $33,753
Net Assets $2,202,607

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
$409,021
Expenses
$481,307
Net Income
-$72,286
Net Assets
$2,242,256
Notable Sources of Revenue Percent of Total Revenue
Contributions $52,313
12.8%
Program Services $51,079
12.5%
Investment Income $37
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $12,101
3.0%
Sales of Assets $0
Net Inventory Sales $155,662
38.1%
Other Revenue $93,280
22.8%
Notable Expenses Percent of Total Expenses
Executive Compensation $9,800
2.0%
Professional Fundraising Fees $0
Other Salaries and Wages $88,293
18.3%
Assets/Debt
Total Assets $2,325,298
Total Liabilities $83,042
Net Assets $2,242,256

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
$473,293
Expenses
$529,152
Net Income
-$55,859
Net Assets
$2,315,207
Notable Sources of Revenue Percent of Total Revenue
Contributions $51,760
10.9%
Program Services $37,666
8.0%
Investment Income $30
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $9,860
2.1%
Sales of Assets $0
Net Inventory Sales $151,075
31.9%
Other Revenue $81,105
17.1%
Notable Expenses Percent of Total Expenses
Executive Compensation $10,169
1.9%
Professional Fundraising Fees $0
Other Salaries and Wages $77,224
14.6%
Assets/Debt
Total Assets $2,420,318
Total Liabilities $105,111
Net Assets $2,315,207

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
$348,515
Expenses
$488,237
Net Income
-$139,722
Net Assets
$2,371,067
Notable Sources of Revenue Percent of Total Revenue
Contributions $54,261
15.6%
Program Services $14,976
4.3%
Investment Income $21
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $6,199
1.8%
Sales of Assets $0
Net Inventory Sales $109,462
31.4%
Other Revenue $107,118
30.7%
Notable Expenses Percent of Total Expenses
Executive Compensation $9,416
1.9%
Professional Fundraising Fees $0
Other Salaries and Wages $157,730
32.3%
Assets/Debt
Total Assets $2,439,206
Total Liabilities $68,139
Net Assets $2,371,067

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
$446,163
Expenses
$527,344
Net Income
-$81,181
Net Assets
$2,509,349
Notable Sources of Revenue Percent of Total Revenue
Contributions $59,030
13.2%
Program Services $20,727
4.6%
Investment Income $33
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $1,717
0.4%
Sales of Assets $0
Net Inventory Sales $145,586
32.6%
Other Revenue $124,300
27.9%
Notable Expenses Percent of Total Expenses
Executive Compensation $9,800
1.9%
Professional Fundraising Fees $0
Other Salaries and Wages $137,177
26.0%
Assets/Debt
Total Assets $2,566,987
Total Liabilities $57,638
Net Assets $2,509,349

Document Links

990

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

PDF
PDF (2 of 2)

Fiscal Year Ending March
2012

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$256,925
Expenses
$309,228
Net Income
-$52,303
Net Assets
$2,592,845
Notable Sources of Revenue Percent of Total Revenue
Contributions $54,957
21.4%
Program Services $26,683
10.4%
Investment Income $64
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $3,353
1.3%
Sales of Assets $0
Net Inventory Sales -$21,572
Other Revenue $13,897
5.4%
Notable Expenses Percent of Total Expenses
Executive Compensation $9,600
3.1%
Professional Fundraising Fees $0
Other Salaries and Wages $15,897
5.1%
Assets/Debt
Total Assets $2,652,281
Total Liabilities $59,436
Net Assets $2,592,845

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

Primary 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

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

Primary 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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