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Benevolent & Protective Order Of Elks Of The Usa

2645 Ocean City
  • Ocean City, MD
  • Tax-exempt since Oct. 1951
  • EIN: 52-1307865

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
$1.09M (2025)

Expenses
$807k (2025)

Total Assets
$2.45M (2025)

Total Liabilities
$162k (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
$1,088,286
Expenses
$806,749
Net Income
$281,537
Net Assets
$2,288,217
Notable Sources of Revenue Percent of Total Revenue
Contributions $26,764
2.5%
Program Services $223,253
20.5%
Investment Income $10,726
1.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $18,074
1.7%
Sales of Assets $0
Net Inventory Sales $222,926
20.5%
Other Revenue $5,753
0.5%
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $81,291
10.1%
Assets/Debt
Total Assets $2,450,207
Total Liabilities $161,990
Net Assets $2,288,217
Compensation
Key Employees and Officers Compensation Related Other
Cindy D'alfonso (Secretary) $14,319 $0 $0
Richard Herron (Exalted Rule) $0 $0 $0
James Flaig (Treasurer) $0 $0 $0
Susan Caldwell (Leading Knig) $0 $0 $0
Gregg A Fry (Lecturing Kn) $0 $0 $0
Vernon F Betkey (Loyal Knight) $0 $0 $0
+ View more people

Document Links

990
Filed on June 11, 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
$952,213
Expenses
$759,380
Net Income
$192,833
Net Assets
$2,006,680
Notable Sources of Revenue Percent of Total Revenue
Contributions $25,892
2.7%
Program Services $208,589
21.9%
Investment Income $1,790
0.2%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $31,480
3.3%
Sales of Assets $0
Net Inventory Sales $188,128
19.8%
Other Revenue $5,795
0.6%
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $61,742
8.1%
Assets/Debt
Total Assets $2,170,870
Total Liabilities $164,190
Net Assets $2,006,680
Compensation
Key Employees and Officers Compensation Related Other
Cindy D'alfonso (Secretary) $8,000 $0 $0
Richard Herron (Exalted Rule) $0 $0 $0
James Flaig (Treasurer) $0 $0 $0
Susan Caldwell (Leading Knig) $0 $0 $0
Gregg A Fry (Lecturing Kn) $0 $0 $0
Vernon F Betkey (Loyal Knight) $0 $0 $0
+ View more people

Document Links

990
Filed on May 23, 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
$911,820
Expenses
$619,337
Net Income
$292,483
Net Assets
$1,813,847
Notable Sources of Revenue Percent of Total Revenue
Contributions $33,690
3.7%
Program Services $179,204
19.7%
Investment Income $857
0.1%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $19,939
2.2%
Sales of Assets $0
Net Inventory Sales $153,749
16.9%
Other Revenue $8,287
0.9%
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $50,963
8.2%
Assets/Debt
Total Assets $2,125,754
Total Liabilities $311,907
Net Assets $1,813,847
Compensation
Key Employees and Officers Compensation Related Other
Richard Herron (Exalted Rule) $0 $0 $0
James Flaig (Treasurer) $0 $0 $0
Susan Caldwell (Leading Knig) $0 $0 $0
Veron Betkey (Lecturing Kn) $0 $0 $0
John Loftus (Loyal Knight) $0 $0 $0
Cindy D'alfonso (Secretary) $0 $0 $0
+ View more people

Document Links

990
Filed on July 20, 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
$726,367
Expenses
$495,341
Net Income
$231,026
Net Assets
$1,521,364
Notable Sources of Revenue Percent of Total Revenue
Contributions $39,304
5.4%
Program Services $159,961
22.0%
Investment Income $301
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $39,127
5.4%
Sales of Assets $0
Net Inventory Sales $136,873
18.8%
Other Revenue $7,489
1.0%
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $52,058
10.5%
Assets/Debt
Total Assets $1,922,708
Total Liabilities $401,344
Net Assets $1,521,364
Compensation
Key Employees and Officers Compensation Related Other
Frederick Willey (Secretary) $8,000 $0 $0
Richard Herron (Exalted Rule) $0 $0 $0
James Flaig (Treasurer) $0 $0 $0
Susan Caldwell (Loyal Knight) $0 $0 $0
Frank Bradley (Lecturing Kn) $0 $0 $0
Robert Jordan (Leading Knig) $0 $0 $0
+ View more people

Document Links

990
Filed on June 8, 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
$290,239
Expenses
$427,302
Net Income
-$137,063
Net Assets
$1,290,338
Notable Sources of Revenue Percent of Total Revenue
Contributions $16,757
5.8%
Program Services $128,993
44.4%
Investment Income $241
0.1%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $8,586
3.0%
Sales of Assets $0
Net Inventory Sales $36,711
12.6%
Other Revenue $292
0.1%
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $59,803
14.0%
Assets/Debt
Total Assets $1,763,672
Total Liabilities $473,334
Net Assets $1,290,338
Compensation
Key Employees and Officers Compensation Related Other
Frederick Willey (Secretary) $8,000 $0 $0
Richard Herron (Exalted Rule) $0 $0 $0
James Flaig (Treasurer) $0 $0 $0
Susan Caldwell (Loyal Knight) $0 $0 $0
Frank Bradley (Lecturing Kn) $0 $0 $0
Eileen Loftus (Leading Knig) $0 $0 $0
+ View more people

Document Links

990
Filed on July 1, 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
$603,757
Expenses
$546,272
Net Income
$57,485
Net Assets
$1,427,401
Notable Sources of Revenue Percent of Total Revenue
Contributions $22,351
3.7%
Program Services $163,881
27.1%
Investment Income $714
0.1%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $36,848
6.1%
Sales of Assets $0
Net Inventory Sales $119,852
19.9%
Other Revenue $12,459
2.1%
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $66,119
12.1%
Assets/Debt
Total Assets $1,982,622
Total Liabilities $555,221
Net Assets $1,427,401
Compensation
Key Employees and Officers Compensation Related Other
Frederick Willey (Secretary) $6,164 $0 $0
B Kevin Matthews (Exalted Rule) $0 $0 $0
James Flaig (Treasurer) $0 $0 $0
Lawrence J Batis (Loyal Knight) $0 $0 $0
Chuck Zellen (Lecturing Kn) $0 $0 $0
Charles Herbert (Leading Knig) $0 $0 $0
+ View more people

Document Links

990
Filed on Sept. 15, 2020

Primary 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 Form 990
Revenue
$685,345
Expenses
$579,529
Net Income
$105,816
Net Assets
$1,369,916
Notable Sources of Revenue Percent of Total Revenue
Contributions $29,228
4.3%
Program Services $143,377
20.9%
Investment Income $509
0.1%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $23,977
3.5%
Sales of Assets $0
Net Inventory Sales $141,004
20.6%
Other Revenue $2,606
0.4%
Notable Expenses Percent of Total Expenses
Executive Compensation $5,940
1.0%
Professional Fundraising Fees $0
Other Salaries and Wages $51,967
9.0%
Assets/Debt
Total Assets $1,997,470
Total Liabilities $627,554
Net Assets $1,369,916
Compensation
Key Employees and Officers Compensation Related Other
Frederick Willey (Secretary) $5,940 $0 $0
B Kevin Matthews (Exalted Rule) $0 $0 $0
James Flaig (Treasurer) $0 $0 $0
Lawrence J Batis (Loyal Knight) $0 $0 $0
Louis J Jonske Sr (Lecturing Kn) $0 $0 $0
Charlies Herbert (Leading Knig) $0 $0 $0
+ View more people

Document Links

990
Filed on July 10, 2019

Primary 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 Form 990
Revenue
$654,862
Expenses
$554,048
Net Income
$100,814
Net Assets
$1,264,100
Notable Sources of Revenue Percent of Total Revenue
Contributions $23,832
3.6%
Program Services $137,465
21.0%
Investment Income $354
0.1%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $41,753
6.4%
Sales of Assets $0
Net Inventory Sales $116,452
17.8%
Other Revenue $11,242
1.7%
Notable Expenses Percent of Total Expenses
Executive Compensation $5,660
1.0%
Professional Fundraising Fees $0
Other Salaries and Wages $62,437
11.3%
Assets/Debt
Total Assets $1,930,435
Total Liabilities $666,335
Net Assets $1,264,100
Compensation
Key Employees and Officers Compensation Related Other
Frederick Willey (Secretary) $5,660 $0 $0
Susan B Caldwell (Exalted Rule) $0 $0 $0
James Flaig (Treasurer) $0 $0 $0
Lawrence J Batis (Loyal Knight) $0 $0 $0
Louis J Jonske Sr (Lecturing Kn) $0 $0 $0
Charles M Loane Jr (Leading Knig) $0 $0 $0
+ View more people

Document Links

990
Filed on June 25, 2018

Primary 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
$548,636
Expenses
$508,226
Net Income
$40,410
Net Assets
$1,163,286
Notable Sources of Revenue Percent of Total Revenue
Contributions $22,992
4.2%
Program Services $120,576
22.0%
Investment Income $242
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $42,056
7.7%
Sales of Assets $0
Net Inventory Sales $106,263
19.4%
Other Revenue $8,312
1.5%
Notable Expenses Percent of Total Expenses
Executive Compensation $5,284
1.0%
Professional Fundraising Fees $0
Other Salaries and Wages $12,039
2.4%
Assets/Debt
Total Assets $1,865,889
Total Liabilities $702,603
Net Assets $1,163,286
Other
Reported conflict of interest transactions
Compensation
Key Employees and Officers Compensation Related Other
Frederick Willey (Secretary) $5,284 $0 $0
Susan B Caldwell (Exalted Rule) $0 $0 $0
James Flaig (Treasurer) $0 $0 $0
Lawrence J Batis (Loyal Knight) $0 $0 $0
Louis J Jonske Sr (Lecturing Kn) $0 $0 $0
Charles M Loane Jr (Leading Knig) $0 $0 $0
+ View more people

Document Links

990
Filed on Aug. 2, 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
$549,394
Expenses
$470,310
Net Income
$79,084
Net Assets
$1,122,876
Notable Sources of Revenue Percent of Total Revenue
Contributions $17,027
3.1%
Program Services $123,723
22.5%
Investment Income $250
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $27,664
5.0%
Sales of Assets $0
Net Inventory Sales $97,421
17.7%
Other Revenue $4,646
0.8%
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $1,899,629
Total Liabilities $776,753
Net Assets $1,122,876
Other
Reported conflict of interest transactions
Compensation
Key Employees and Officers Compensation Related Other
Susan B Caldwell (Exalted Rule) $0 $0 $0
James Flaig (Treasurer) $0 $0 $0
Frederick Willey (Secretary) $0 $0 $0
Lawrence J Batis (Loyal Knight) $0 $0 $0
Louis J Jonske Sr (Lecturing Kn) $0 $0 $0
Charles M Loane Jr (Leading Knig) $0 $0 $0
+ View more people

Document Links

990
Filed on Aug. 11, 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
$474,574
Expenses
$445,021
Net Income
$29,553
Net Assets
$1,043,792
Notable Sources of Revenue Percent of Total Revenue
Contributions $12,938
2.7%
Program Services $110,635
23.3%
Investment Income $182
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $66,357
14.0%
Sales of Assets $0
Net Inventory Sales $92,295
19.4%
Other Revenue $7,296
1.5%
Notable Expenses Percent of Total Expenses
Executive Compensation $3,702
0.8%
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $1,959,222
Total Liabilities $915,430
Net Assets $1,043,792
Other
Reported conflict of interest transactions
Compensation
Key Employees and Officers Compensation Related Other
Frederick Willey (Secretary) $3,702 $0 $0
Christopher Graf (Exalted Rule) $0 $0 $0
James Flaig (Treasurer) $0 $0 $0
Charles M Loane Jr (Loyal Knight) $0 $0 $0
Steven R Gough (Lecturing Kn) $0 $0 $0
Susan B Caldwell (Leading Knig) $0 $0 $0
+ View more people

Document Links

990
Filed on June 17, 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
$493,470
Expenses
$493,784
Net Income
-$314
Net Assets
$1,014,239
Notable Sources of Revenue Percent of Total Revenue
Contributions $29,600
6.0%
Program Services $106,625
21.6%
Investment Income $156
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $45,148
9.1%
Sales of Assets $0
Net Inventory Sales $77,681
15.7%
Other Revenue $2,885
0.6%
Notable Expenses Percent of Total Expenses
Executive Compensation $3,733
0.8%
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $1,964,001
Total Liabilities $949,762
Net Assets $1,014,239

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
$437,297
Expenses
$410,462
Net Income
$26,835
Net Assets
$1,014,553
Notable Sources of Revenue Percent of Total Revenue
Contributions $30,231
6.9%
Program Services $103,465
23.7%
Investment Income $151
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $45,044
10.3%
Sales of Assets $0
Net Inventory Sales $52,400
12.0%
Other Revenue $2,600
0.6%
Notable Expenses Percent of Total Expenses
Executive Compensation $3,789
0.9%
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $1,989,147
Total Liabilities $974,594
Net Assets $1,014,553

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
$468,305
Expenses
$402,515
Net Income
$65,790
Net Assets
$987,718
Notable Sources of Revenue Percent of Total Revenue
Contributions $24,425
5.2%
Program Services $103,591
22.1%
Investment Income $158
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $45,592
9.7%
Sales of Assets $0
Net Inventory Sales $77,765
16.6%
Other Revenue $4,405
0.9%
Notable Expenses Percent of Total Expenses
Executive Compensation $6,254
1.6%
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $1,971,031
Total Liabilities $983,313
Net Assets $987,718

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

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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