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Benevolent & Protective Order Of Elks Of The Usa

470 Frostburg
  • Frostburg, MD
  • Tax-exempt since Oct. 1972
  • EIN: 52-0244104

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
$85.1k (2025)

Expenses
$111k (2025)

Total Assets
$27.6k (2025)

Total Liabilities
$843 (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
$85,065
Expenses
$111,065
Net Income
-$26,000
Net Assets
$26,747
Notable Sources of Revenue Percent of Total Revenue
Contributions $14,447
17.0%
Program Services $0
Investment Income $0
Net Fundraising $24,444
28.7%
Sales of Assets $0
Net Inventory Sales $28,960
34.0%
Other Revenue $1,421
1.7%
Assets/Debt
Total Assets $27,590
Total Liabilities $843
Net Assets $26,747
Compensation
Key Employees and Officers Compensation Other
Joene Patterson (Secretary) $0 $0
James Meyers (Treasurer) $0 $0
Nicholas Costello (Leading Knig) $0 $0
Joseph Davis (Trustee) $0 $0
William Devore (Loyal Knight) $0 $0
Todd Logsdon (Lecturing Kn) $0 $0
Joseph Keating (Trustee) $0 $0
Shane Jones (Trustee) $0 $0
Robert Rephan (Exalted Rule) $0 $0
Patricia Kelly (Trustee) $0 $0
Stewart Monroe (Trustee) $0 $0
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Document Links

990-EZ
Filed on June 9, 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
$111,693
Expenses
$103,073
Net Income
$8,620
Net Assets
$52,747
Notable Sources of Revenue Percent of Total Revenue
Contributions $33,305
29.8%
Program Services $0
Investment Income $0
Net Fundraising $28,815
25.8%
Sales of Assets $0
Net Inventory Sales $30,128
27.0%
Other Revenue $4,666
4.2%
Assets/Debt
Total Assets $53,588
Total Liabilities $841
Net Assets $52,747
Compensation
Key Employees and Officers Compensation Other
Joene Patterson (Secretary) $0 $0
James Meyers (Treasurer) $0 $0
Nicholas Costello (Exalted Rule) $0 $0
Joseph Davis (Trustee) $0 $0
William Devore (Loyal Knight) $0 $0
Todd Logsdon (Lecturing Kn) $0 $0
Joe Keating (Trustee) $0 $0
Shane Jones (Trustee) $0 $0
Robert Rephan (Leading Knig) $0 $0
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990-EZ
Filed on June 10, 2024

Short form 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 990-EZ
Revenue
$70,907
Expenses
$70,600
Net Income
$307
Net Assets
$44,127
Notable Sources of Revenue Percent of Total Revenue
Contributions $7,711
10.9%
Program Services $0
Investment Income $0
Net Fundraising $19,597
27.6%
Sales of Assets $0
Net Inventory Sales $27,108
38.2%
Other Revenue $1,207
1.7%
Assets/Debt
Total Assets $44,508
Total Liabilities $381
Net Assets $44,127
Compensation
Key Employees and Officers Compensation Other
Joene Patterson (Secretary) $0 $0
James Meyers (Treasurer) $0 $0
Nicholas Costello (Exalted Rule) $0 $0
Joseph Davis (Head Trustee) $0 $0
Robert Rephan (Leading Knig) $0 $0
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990-EZ
Filed on May 8, 2023

Short form 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 990-EZ
Revenue
$61,340
Expenses
$56,159
Net Income
$5,181
Net Assets
$43,820
Notable Sources of Revenue Percent of Total Revenue
Contributions $3,305
5.4%
Program Services $0
Investment Income $0
Net Fundraising $15,867
25.9%
Sales of Assets $0
Net Inventory Sales $27,803
45.3%
Other Revenue $701
1.1%
Assets/Debt
Total Assets $44,251
Total Liabilities $431
Net Assets $43,820
Compensation
Key Employees and Officers Compensation Other
Joene Patterson (Secretary) $0 $0
James Meyers (Treasurer) $0 $0
William Devore (Exalted Rule) $0 $0
Joe Keating (Trustee) $0 $0
Joeseph Davis (Trustee) $0 $0
Shane Jones (Trustee) $0 $0
+ View more people

Document Links

990-EZ
Filed on May 19, 2022

Short form 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 990-EZ
Revenue
$36,075
Expenses
$35,480
Net Income
$595
Net Assets
$38,639
Notable Sources of Revenue Percent of Total Revenue
Contributions $4,825
13.4%
Program Services $0
Investment Income $0
Net Fundraising $6,419
17.8%
Sales of Assets $0
Net Inventory Sales $9,759
27.1%
Other Revenue $1,718
4.8%
Assets/Debt
Total Assets $38,639
Total Liabilities $0
Net Assets $38,639
Compensation
Key Employees and Officers Compensation Other
Joene Patterson (Secretary) $0 $0
James Meyers (Treasurer) $0 $0
William Devore (Exalted Rule) $0 $0
Joe Keating (Trustee) $0 $0
Joeseph Davis (Trustee) $0 $0
Larry Wiseman (Trustee) $0 $0
+ View more people

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990-EZ
Filed on July 9, 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
$90,593
Expenses
$93,791
Net Income
-$3,198
Net Assets
$38,044
Notable Sources of Revenue Percent of Total Revenue
Contributions $12,044
13.3%
Program Services $0
Investment Income $0
Net Fundraising $17,895
19.8%
Sales of Assets $0
Net Inventory Sales $46,253
51.1%
Other Revenue $854
0.9%
Assets/Debt
Total Assets $38,635
Total Liabilities $591
Net Assets $38,044
Compensation
Key Employees and Officers Compensation Other
Joene Patterson (Secretary) $0 $0
James Meyers (Treasurer) $0 $0
Rob Rephann (Exalted Rule) $0 $0
Joe Keating (Trustee) $0 $0
Joeseph Davis (Trustee) $0 $0
Bill Devore (Trustee) $0 $0
+ View more people

Document Links

990-EZ
Filed on May 18, 2020

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

View Filing
PDF XML

Fiscal Year Ending March
2019

Extracted Financial Data

Extracted Financial Data from 990-EZ
Revenue
$79,406
Expenses
$76,433
Net Income
$2,973
Net Assets
$41,242
Notable Sources of Revenue Percent of Total Revenue
Contributions $4,125
5.2%
Program Services $0
Investment Income $0
Net Fundraising $20,974
26.4%
Sales of Assets $0
Net Inventory Sales $39,957
50.3%
Other Revenue $804
1.0%
Assets/Debt
Total Assets $41,242
Total Liabilities $0
Net Assets $41,242
Compensation
Key Employees and Officers Compensation Other
Joene Patterson (Secretary) $0 $0
James Meyers (Treasurer) $0 $0
Rob Rephann (Exalted Rule) $0 $0
Joe Keating (Trustee) $0 $0
Joeseph Davis (Trustee) $0 $0
Bill Devore (Trustee) $0 $0
+ View more people

Document Links

990-EZ
Filed on June 5, 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
$73,494
Expenses
$82,473
Net Income
-$8,979
Net Assets
$32,072
Notable Sources of Revenue Percent of Total Revenue
Contributions $441
0.6%
Program Services $0
Investment Income $0
Net Fundraising $16,835
22.9%
Sales of Assets $0
Net Inventory Sales $41,701
56.7%
Other Revenue $909
1.2%
Assets/Debt
Total Assets $32,072
Total Liabilities $0
Net Assets $32,072
Compensation
Key Employees and Officers Compensation Other
Joene Patterson (Secretary) $0 $0
James Meyers (Treasurer) $0 $0
Rob Rephann (Exalted Rule) $0 $0
Joe Keating (Trustee) $0 $0
Joeseph Davis (Trustee) $0 $0
Bill Devore (Trustee) $0 $0
Dennis Wilson (Leading Knig) $0 $0
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Document Links

990-EZ
Filed on May 15, 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 990-EZ
Revenue
$86,516
Expenses
$79,385
Net Income
$7,131
Net Assets
$41,050
Notable Sources of Revenue Percent of Total Revenue
Contributions $881
1.0%
Program Services $0
Investment Income $0
Net Fundraising $21,717
25.1%
Sales of Assets $0
Net Inventory Sales $47,313
54.7%
Other Revenue $3,013
3.5%
Assets/Debt
Total Assets $41,050
Total Liabilities $0
Net Assets $41,050
Compensation
Key Employees and Officers Compensation Other
Joene Patterson (Secretary) $0 $0
James Meyers (Treasurer) $0 $0
Dale Iman (Exalted Rule) $0 $0
Dennis Wilson (Trustee) $0 $0
Joe Keating (Trustee) $0 $0
John Lowery (Trustee) $0 $0
Rob Rephann (Leading Knig) $0 $0
+ View more people

Document Links

990-EZ
Filed on June 12, 2017

Short form 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 990-EZ
Revenue
$80,381
Expenses
$73,044
Net Income
$7,337
Net Assets
$33,919
Notable Sources of Revenue Percent of Total Revenue
Contributions $1,507
1.9%
Program Services $0
Investment Income $0
Net Fundraising $17,580
21.9%
Sales of Assets $0
Net Inventory Sales $46,665
58.1%
Other Revenue $2,410
3.0%
Assets/Debt
Total Assets $33,919
Total Liabilities $0
Net Assets $33,919

No Document Links

The IRS has provided extracted financial data for this filing, but has not yet released the source documents.

Fiscal Year Ending March
2015

Extracted Financial Data

Extracted Financial Data from 990-EZ
Revenue
$71,565
Expenses
$68,624
Net Income
$2,941
Net Assets
$26,583
Notable Sources of Revenue Percent of Total Revenue
Contributions $686
1.0%
Program Services $0
Investment Income $0
Net Fundraising $18,224
25.5%
Sales of Assets $0
Net Inventory Sales $44,965
62.8%
Other Revenue $2,925
4.1%
Assets/Debt
Total Assets $26,583
Total Liabilities $0
Net Assets $26,583

Document Links

990-EZ

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

PDF

Fiscal Year Ending March
2014

Extracted Financial Data

Extracted Financial Data from 990-EZ
Revenue
$79,490
Expenses
$81,288
Net Income
-$1,798
Net Assets
$23,642
Notable Sources of Revenue Percent of Total Revenue
Contributions $9,795
12.3%
Program Services $0
Investment Income $0
Net Fundraising $16,483
20.7%
Sales of Assets $0
Net Inventory Sales $37,031
46.6%
Other Revenue $216
0.3%
Assets/Debt
Total Assets $23,642
Total Liabilities $0
Net Assets $23,642

Document Links

990-EZ

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

PDF

Fiscal Year Ending March
2013

Extracted Financial Data

Extracted Financial Data from 990-EZ
Revenue
$60,144
Expenses
$67,288
Net Income
-$7,144
Net Assets
$25,670
Notable Sources of Revenue Percent of Total Revenue
Contributions $1,285
2.1%
Program Services $0
Investment Income $0
Net Fundraising $16,634
27.7%
Sales of Assets $0
Net Inventory Sales $35,991
59.8%
Other Revenue $498
0.8%
Assets/Debt
Total Assets $25,670
Total Liabilities $0
Net Assets $25,670

Document Links

990-EZ

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

PDF

Fiscal Year Ending March
2012

Extracted Financial Data

Extracted Financial Data from 990-EZ
Revenue
$64,645
Expenses
$72,160
Net Income
-$7,515
Net Assets
$32,814
Notable Sources of Revenue Percent of Total Revenue
Contributions $1,905
2.9%
Program Services $0
Investment Income $0
Net Fundraising $8,199
12.7%
Sales of Assets $0
Net Inventory Sales $39,520
61.1%
Other Revenue $1,295
2.0%
Assets/Debt
Total Assets $32,814
Total Liabilities $0
Net Assets $32,814

Document Links

990-EZ

Short form 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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