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Benevolent & Protective Order Of Elks Of The Usa

1389 Nampa

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
$229k (2024)

Expenses
$214k (2024)

Total Assets
$146k (2024)

Total Liabilities
$89.1k (2024)

Source: Form 990 tax filings from 2012 to 2024

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
2024

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$229,346
Expenses
$214,021
Net Income
$15,325
Net Assets
$56,993
Notable Sources of Revenue Percent of Total Revenue
Contributions $111,944
48.8%
Program Services $9,465
4.1%
Investment Income $8
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $107,929
47.1%
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $52,673
24.6%
Assets/Debt
Total Assets $146,142
Total Liabilities $89,149
Net Assets $56,993
Compensation
Key Employees and Officers Compensation Related Other
Carol Westphal (Secretary) $15,600 $0 $0
Robin Hartley (Treasurer) $640 $0 $0
Scott Beale (Trustee) $0 $0 $0
Matt Graves (Trustee) $0 $0 $0
Steve Johnson (Trustee) $0 $0 $0
Janet Rasmussen (Trustee) $0 $0 $0
Diana Wright (Trustee) $0 $0 $0
Terry Dillehay (Exalted Rule) $0 $0 $0
Ron Estep (Loyal Knight) $0 $0 $0
John Hartley (Lecturing Kn) $0 $0 $0
Susan Mittleider (Inner Guard) $0 $0 $0
Lindsay Nowotny (Tiler) $0 $0 $0
Open (Leading Knig) $0 $0 $0
Lucile Summerlin (Esquire) $0 $0 $0
Susan Westphal Beale (Chaplain) $0 $0 $0

Document Links

Fiscal Year Ending March
2023

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$212,218
Expenses
$211,676
Net Income
$542
Net Assets
$41,668
Notable Sources of Revenue Percent of Total Revenue
Contributions $79,232
37.3%
Program Services $11,038
5.2%
Investment Income $3
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $121,945
57.5%
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $53,347
25.2%
Assets/Debt
Total Assets $132,532
Total Liabilities $90,864
Net Assets $41,668
Compensation
Key Employees and Officers Compensation Related Other
Steve Johnson (Trustee) $0 $0 $0
Andy Newby (Trustee) $0 $0 $0
Janet Rasmussen (Trustee) $0 $0 $0
Craig Stewart (Trustee) $0 $0 $0
Diana Wright (Trustee) $0 $0 $0
Marcia Carr (Treasurer) $0 $0 $0
Julie Chappell (Exalted Rule) $0 $0 $0
Rob Estep (Esquire) $0 $0 $0
Eddie Wilson Jr (Chaplain) $0 $0 $0
Susan Mittleider (Tiler) $0 $0 $0
Open (Leading Knig) $0 $0 $0
Carol Westphal (Secretary) $0 $0 $0
Susan Westphal Beale (Inner Guard) $0 $0 $0
Kathleen Willson (Loyal Knight) $0 $0 $0
Max Wilson (Lecturing Kn) $0 $0 $0

Document Links

Fiscal Year Ending March
2022

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$186,196
Expenses
$170,061
Net Income
$16,135
Net Assets
$65,465
Notable Sources of Revenue Percent of Total Revenue
Contributions $58,149
31.2%
Program Services $44,885
24.1%
Investment Income $5,380
2.9%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $77,782
41.8%
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $41,787
24.6%
Assets/Debt
Total Assets $111,196
Total Liabilities $45,731
Net Assets $65,465
Compensation
Key Employees and Officers Compensation Related Other
Julie Chappell (Chaplain) $0 $0 $0
Rick Chappell (Treasurer) $0 $0 $0
Patricia Dekker (Leading Knig) $0 $0 $0
Matt Graves (Lecturing Kn) $0 $0 $0
Eddie Willson Jr (Inner Guard) $0 $0 $0
Ed Willson Sr (Exalted Rule) $0 $0 $0
Lucile Summerlin (Esquire) $0 $0 $0
Carol Westphal (Secretary) $0 $0 $0
Kathleen Willson (Loyal Knight) $0 $0 $0

Document Links

Fiscal Year Ending March
2021

Extracted Financial Data

Extracted Financial Data from 990-EZ
Revenue
$112,741
Expenses
$102,221
Net Income
$10,520
Net Assets
$44,554
Notable Sources of Revenue Percent of Total Revenue
Contributions $56,202
49.9%
Program Services $0
Investment Income $5,343
4.7%
Net Fundraising $781
0.7%
Sales of Assets $0
Net Inventory Sales $17,383
15.4%
Other Revenue $0
Assets/Debt
Total Assets $74,954
Total Liabilities $30,400
Net Assets $44,554
Compensation
Key Employees and Officers Compensation Other
Carol Westphal (Secretary) $6,600 $0
Ed Willson Sr (Exalted Rule) $0 $0
Patricia Dekker (Leading Knig) $0 $0
Kathleen Willson (Loyal Knight) $0 $0
Matt Graves (Lecturing Kn) $0 $0
Lucile Summerlin (Esquire) $0 $0
Julie Chappell (Chaplain) $0 $0
Eddie Willson Jr (Inner Guard) $0 $0
Rick Chappell (Treasurer) $0 $0

Document Links

Fiscal Year Ending March
2020

Extracted Financial Data

Extracted Financial Data from 990-EZ
Revenue
$85,200
Expenses
$123,313
Net Income
-$38,113
Net Assets
$34,034
Notable Sources of Revenue Percent of Total Revenue
Contributions $33,480
39.3%
Program Services $0
Investment Income $12,224
14.3%
Net Fundraising $4,484
5.3%
Sales of Assets $500
0.6%
Net Inventory Sales $13,494
15.8%
Other Revenue $0
Assets/Debt
Total Assets $67,315
Total Liabilities $33,281
Net Assets $34,034
Compensation
Key Employees and Officers Compensation Other
Carol Westphal (Secretary) $12,600 $0
Lynda Kinney (Director) $0 $0
Edward B Wilson Sr (Director) $0 $0
Peggy Paul (Director) $0 $0
Craig Stewart (Director) $0 $0
Diana Wright (Director) $0 $0
Marcia Carr (President) $0 $0
Rick Chappell (Treasurer) $0 $0

Document Links

Fiscal Year Ending March
2019

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$100,913
Expenses
$106,460
Net Income
-$5,547
Net Assets
$72,146
Notable Sources of Revenue Percent of Total Revenue
Contributions $12,340
12.2%
Program Services $66,503
65.9%
Investment Income $5
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $14,119
14.0%
Net Fundraising $1,873
1.9%
Sales of Assets $0
Net Inventory Sales $6,073
6.0%
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $12,495
11.7%
Professional Fundraising Fees $0
Other Salaries and Wages $75
0.1%
Assets/Debt
Total Assets $74,861
Total Liabilities $2,715
Net Assets $72,146
Compensation
Key Employees and Officers Compensation Related Other
Carol Westeral (Secretary) $12,180 $0 $0
Ellen Busnardo (Director) $0 $0 $0
Luynda Kinney (Director) $0 $0 $0
Ed Willson (Director) $0 $0 $0
Wayne Shroll (Director) $0 $0 $0
Steve Mcnearney (Leading Knight) $0 $0 $0
Peggy Paul (Loyal Knight) $0 $0 $0

Document Links

Fiscal Year Ending March
2018

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$132,463
Expenses
$147,588
Net Income
-$15,125
Net Assets
$77,693
Notable Sources of Revenue Percent of Total Revenue
Contributions $32,983
24.9%
Program Services $49,785
37.6%
Investment Income $10
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $11,029
8.3%
Net Fundraising -$9,293
Sales of Assets $0
Net Inventory Sales $47,949
36.2%
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $6,690
4.5%
Professional Fundraising Fees $0
Other Salaries and Wages $37,650
25.5%
Assets/Debt
Total Assets $90,676
Total Liabilities $12,983
Net Assets $77,693
Compensation
Key Employees and Officers Compensation Related Other
Carol Westeral (Secretary) $6,690 $0 $0
Robert Westphal (Director) $0 $0 $0
Wayne Shroll (Director) $0 $0 $0
Ellen Busnardo (Director) $0 $0 $0
Luynda Kinney (Director) $0 $0 $0
Ed Willson (Director) $0 $0 $0
Marcia Carr (Exalted Ruler) $0 $0 $0
Steve Mcnearney (Leading Knight) $0 $0 $0
Peggy Paul (Loyal Knight) $0 $0 $0
Julie Chappell (Lecturing Knight) $0 $0 $0
Craig Stewart (Esquire) $0 $0 $0
Lucile Summerlin (Chaplain) $0 $0 $0
Barbara Todd (Inner Guard) $0 $0 $0
Rick Chappell (Tiler) $0 $0 $0
Lee Lockwood (Treasurer) $0 $0 $0

Document Links

Fiscal Year Ending March
2017

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$120,925
Expenses
$117,570
Net Income
$3,355
Net Assets
$56,895
Notable Sources of Revenue Percent of Total Revenue
Contributions $49,478
40.9%
Program Services $24,132
20.0%
Investment Income $5
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $47,310
39.1%
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $6,600
5.6%
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $97,858
Total Liabilities $40,963
Net Assets $56,895
Compensation
Key Employees and Officers Compensation Related Other
Carol Westphal (Secretary) $6,600 $0 $0
Robert Westphal (Exalted Rule) $0 $0 $0
Marcia Carr (Leading Knig) $0 $0 $0
Peggy Paul (Lecturing Kn) $0 $0 $0
Barbara Todd (Esquire) $0 $0 $0
Julie Chappell (Chaplain) $0 $0 $0
Steve Mcnearney (Trustee) $0 $0 $0
Randall Miller (Trustee) $0 $0 $0
Wayne Shroll (Trustee) $0 $0 $0
Ellen Busnardo (Trustee) $0 $0 $0
Lynda Kinney (Trustee) $0 $0 $0
Lucile Summerlin (Inner Guard) $0 $0 $0
Rick Chappell (Tiler) $0 $0 $0

Document Links

Fiscal Year Ending March
2016

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$112,069
Expenses
$108,650
Net Income
$3,419
Net Assets
$53,540
Notable Sources of Revenue Percent of Total Revenue
Contributions $52,875
47.2%
Program Services $12,808
11.4%
Investment Income $5
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $46,381
41.4%
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $7,785
7.2%
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $98,364
Total Liabilities $44,824
Net Assets $53,540

Document Links

Fiscal Year Ending March
2015

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$111,178
Expenses
$110,151
Net Income
$1,027
Net Assets
$50,121
Notable Sources of Revenue Percent of Total Revenue
Contributions $48,962
44.0%
Program Services $19,147
17.2%
Investment Income $4
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $43,065
38.7%
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $6,600
6.0%
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $99,424
Total Liabilities $49,303
Net Assets $50,121
Compensation
Key Employees and Officers Compensation Related Other
Carol Westphal (Secretary) $6,600 $0 $0
Edward B Willson Sr (Exalted Rule) $0 $0 $0
Patricia Mitchell (Leading Knig) $0 $0 $0
Darrin Duff (Loyal Knight) $0 $0 $0
Craig Stewart (Lecturing Kn) $0 $0 $0
Erik Roeske (Esquire) $0 $0 $0
Marcia A Carr (Chaplain) $0 $0 $0
Laura Merabelle (Inner Guard) $0 $0 $0
Deanna K Hill (Treasurer) $0 $0 $0
Cecil Tarpley (Trustee) $0 $0 $0
Richard Stelling (Trustee) $0 $0 $0
Steve Mcnearney (Trustee) $0 $0 $0
Randall Miller (Trustee) $0 $0 $0
Lyle D Gessford (Trustee) $0 $0 $0

Document Links

Fiscal Year Ending March
2014

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$89,810
Expenses
$99,989
Net Income
-$10,179
Net Assets
$49,094
Notable Sources of Revenue Percent of Total Revenue
Contributions $55,455
61.7%
Program Services $0
Investment Income $4
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $7,299
8.1%
Sales of Assets $0
Net Inventory Sales $27,052
30.1%
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $7,659
7.7%
Professional Fundraising Fees $0
Other Salaries and Wages $160
0.2%
Assets/Debt
Total Assets $107,742
Total Liabilities $58,648
Net Assets $49,094
Compensation
Key Employees and Officers Compensation Related Other
Sharon Dulinski (Secretary) $4,400 $0 $0
Carol Westphal (Secretary) $2,028 $0 $0
Ellen Busnardo (Secretary) $1,231 $0 $0
Richard S Sterlling (Trustee) $0 $0 $0
Stever R Mc Nearney (Trustee) $0 $0 $0
Cecil D Tarpley (Trustee) $0 $0 $0
Edward B Wilson Sr (Trustee) $0 $0 $0
Randall Miller (Trustee) $0 $0 $0
Donald R Clark (Exalted Ruler) $0 $0 $0
Iris J Rowry (Leading Knight) $0 $0 $0
Patricia A Mitchell (Loyal Knight) $0 $0 $0
Darrin D Duff (Lecture Knight) $0 $0 $0

Document Links

Fiscal Year Ending March
2013

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$120,760
Expenses
$124,956
Net Income
-$4,196
Net Assets
$59,273
Notable Sources of Revenue Percent of Total Revenue
Contributions $71,485
59.2%
Program Services $0
Investment Income $7
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $7,315
6.1%
Sales of Assets $0
Net Inventory Sales $41,953
34.7%
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $11,820
9.5%
Professional Fundraising Fees $0
Other Salaries and Wages $150
0.1%
Assets/Debt
Total Assets $95,404
Total Liabilities $36,131
Net Assets $59,273

Document Links

Fiscal Year Ending March
2012

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$124,697
Expenses
$133,919
Net Income
-$9,222
Net Assets
$63,469
Notable Sources of Revenue Percent of Total Revenue
Contributions $70,443
56.5%
Program Services $0
Investment Income $9
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $4,585
3.7%
Sales of Assets $0
Net Inventory Sales $49,660
39.8%
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $11,920
8.9%
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $99,317
Total Liabilities $35,848
Net Assets $63,469

Document Links

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

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

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

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

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

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

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

Fiscal Year Ending March
2002

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

About 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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