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Benevolent & Protective Order Of Elks Of The Usa

2230 Kailua

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
$201k (2024)

Expenses
$247k (2024)

Total Assets
$380k (2024)

Total Liabilities
$182k (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
$201,212
Expenses
$246,879
Net Income
-$45,667
Net Assets
$197,465
Notable Sources of Revenue Percent of Total Revenue
Contributions $140,644
69.9%
Program Services $4,154
2.1%
Investment Income $4,133
2.1%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets -$6,713
Net Inventory Sales $58,994
29.3%
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $12,247
5.0%
Professional Fundraising Fees $0
Other Salaries and Wages $29,621
12.0%
Assets/Debt
Total Assets $379,927
Total Liabilities $182,462
Net Assets $197,465
Compensation
Key Employees and Officers Compensation Related Other
Robert Hernandez (Secretary) $8,117 $0 $0
J Martin Borden (Treasurer) $4,130 $0 $0
Sara Ann Chappel (Exalted Rule) $0 $0 $0
Arthur Palaualelo (Trustee) $0 $0 $0
Carl Kelley (Chairperson) $0 $0 $0
Robert Finch (Trustee) $0 $0 $0
Julie Larson Hicks (Trustee) $0 $0 $0
Sean Kelley (Trustee) $0 $0 $0
Douglas G Ashcraft (Trustee) $0 $0 $0
Alfredo Garcia (Trustee) $0 $0 $0

Document Links

Fiscal Year Ending March
2023

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$417,270
Expenses
$264,963
Net Income
$152,307
Net Assets
$234,509
Notable Sources of Revenue Percent of Total Revenue
Contributions $288,331
69.1%
Program Services $9,002
2.2%
Investment Income $5,160
1.2%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $114,777
27.5%
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $12,882
4.9%
Professional Fundraising Fees $0
Other Salaries and Wages $51,125
19.3%
Assets/Debt
Total Assets $418,646
Total Liabilities $184,137
Net Assets $234,509
Compensation
Key Employees and Officers Compensation Related Other
Robert Hernandez (Secretary) $8,537 $0 $0
J Martin Borden (Treasurer) $4,345 $0 $0
Walter Frieszell (Trustee) $0 $0 $0
James Linkner (Trustee) $0 $0 $0
Michael Sullivan (Chaplain) $0 $0 $0
Sara Ann Chappell (Tiler) $0 $0 $0
Arthur Palaualelo (Trustee) $0 $0 $0
Robert Finch (Trustee) $0 $0 $0
Robert Reich (Leading Knight) $0 $0 $0
Carl Kelley (Lecturing Knight) $0 $0 $0
Josephine L Keanu (Inner Guard) $0 $0 $0
Gerry Simard (Esquire) $0 $0 $0
Paul Vierling (Exalted Ruler) $0 $0 $0
Charline Rickie Titherington (Loyal Knight) $0 $0 $0
Alfredo Garcia (Trustee) $0 $0 $0

Document Links

Fiscal Year Ending March
2022

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$271,625
Expenses
$264,454
Net Income
$7,171
Net Assets
$101,990
Notable Sources of Revenue Percent of Total Revenue
Contributions $154,560
56.9%
Program Services $8,286
3.1%
Investment Income $6,283
2.3%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $11,380
4.2%
Net Inventory Sales $91,116
33.5%
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $4,356
1.6%
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $268,933
Total Liabilities $166,943
Net Assets $101,990
Compensation
Key Employees and Officers Compensation Related Other
Marty Borden (Treasurer) $3,240 $0 $0
Bob Hernandez (Secretary) $1,116 $0 $0
Paul Vierling (Exalted Rule) $0 $0 $0
Robert Reich (Leading Knig) $0 $0 $0
Rickie Titherington (Loyal Knight) $0 $0 $0
Carl Kelly (Lecturing Kn) $0 $0 $0
Robert Finch (Trustee) $0 $0 $0
James Linkner (Trustee) $0 $0 $0
Arthur Palaualelo (Trustee) $0 $0 $0
Walter Frieszell (Trustee) $0 $0 $0
Alfredo Garcia (Trustee) $0 $0 $0
Gerry Simard (Esquire) $0 $0 $0
Michael Sullivan (Chaplain) $0 $0 $0
Josephine Keanu (Inner Guard) $0 $0 $0
Ann Chappel (Tiler) $0 $0 $0

Document Links

Fiscal Year Ending March
2021

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$146,512
Expenses
$173,197
Net Income
-$26,685
Net Assets
$93,079
Notable Sources of Revenue Percent of Total Revenue
Contributions $121,374
82.8%
Program Services $3,140
2.1%
Investment Income $4,170
2.8%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $19,212
13.1%
Net Inventory Sales -$1,384
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $10,532
6.1%
Professional Fundraising Fees $0
Other Salaries and Wages $3,089
1.8%
Assets/Debt
Total Assets $262,842
Total Liabilities $169,763
Net Assets $93,079
Compensation
Key Employees and Officers Compensation Related Other
Lisa Sylvester (Secretary) $7,334 $0 $0
Catherine Chappell (Treasurer) $3,198 $0 $0
Gregory Sylvester (Exalted Rule) $0 $0 $0
Douglas Ashcraft (Leading Knig) $0 $0 $0
Paul Vierling (Loyal Knight) $0 $0 $0
Rob Reich (Lecturing Kn) $0 $0 $0
Sheila Doncaster (Tiler) $0 $0 $0
Josephine Keanu (Inner Guard) $0 $0 $0
Bob Finch (Trustee) $0 $0 $0
Michael Scarfone (Trustee) $0 $0 $0
Alfredo Garcia (Trustee) $0 $0 $0
Walter Friezell (Trustee) $0 $0 $0
Arthur Palaualelo (Trustee) $0 $0 $0
Gerry Simard (Esquire) $0 $0 $0
Michael Sullivan (Chaplain) $0 $0 $0

Document Links

Fiscal Year Ending March
2020

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$218,412
Expenses
$245,867
Net Income
-$27,455
Net Assets
$119,410
Notable Sources of Revenue Percent of Total Revenue
Contributions $115,403
52.8%
Program Services $5,199
2.4%
Investment Income $2,006
0.9%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets -$3,435
Net Inventory Sales $99,239
45.4%
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $15,549
6.3%
Professional Fundraising Fees $0
Other Salaries and Wages $17,728
7.2%
Assets/Debt
Total Assets $172,392
Total Liabilities $52,982
Net Assets $119,410
Compensation
Key Employees and Officers Compensation Related Other
Catherine M Chappell (Treasurer) $5,805 $0 $0
Lisa Sylvester (Secretary) $5,400 $0 $0
Cassandra Guard (Lecturing Kn) $4,344 $0 $0
Douglas G Ashcraft (Loyal Knight) $0 $0 $0
Sheila Doncaster (Tiler) $0 $0 $0
Robert Finch (Trustee) $0 $0 $0
David K Bell Jr (Trustee) $0 $0 $0
Josephine Keanu (Inner Guard) $0 $0 $0
Arthur Palaualelo (Exalted Rule) $0 $0 $0
Michael N Scarfone (Trustee) $0 $0 $0
Gerry Simard (Esquire) $0 $0 $0
Michael Sullivan (Chaplain) $0 $0 $0
Gregory R Sylvester (Leading Knig) $0 $0 $0
Melvin Tc Tom (Trustee) $0 $0 $0
Paul Vierling (Trustee) $0 $0 $0

Document Links

Fiscal Year Ending March
2019

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$225,748
Expenses
$202,350
Net Income
$23,398
Net Assets
$143,275
Notable Sources of Revenue Percent of Total Revenue
Contributions $119,576
53.0%
Program Services $9,313
4.1%
Investment Income $2,459
1.1%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets -$5,257
Net Inventory Sales $99,657
44.1%
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $11,894
5.9%
Professional Fundraising Fees $0
Other Salaries and Wages $21,298
10.5%
Assets/Debt
Total Assets $161,306
Total Liabilities $18,031
Net Assets $143,275
Compensation
Key Employees and Officers Compensation Related Other
Cassandra Guard (Lecturing Kn) $5,272 $0 $0
Catherine M Chappell (Treasurer) $4,954 $0 $0
Frank Padilla (Secretary) $1,668 $0 $0
Douglas G Ashcraft (Loyal Knight) $0 $0 $0
Robert Finch (Trustee) $0 $0 $0
David K Bell Jr (Trustee) $0 $0 $0
Arthur Palaualelo (Exalted Rule) $0 $0 $0
Michael N Scarfone (Trustee) $0 $0 $0
Gregory R Sylvester (Leading Knig) $0 $0 $0
Melvin Tc Tom (Trustee) $0 $0 $0
Paul Vierling (Trustee) $0 $0 $0

Document Links

Fiscal Year Ending March
2018

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$181,595
Expenses
$217,969
Net Income
-$36,374
Net Assets
$121,991
Notable Sources of Revenue Percent of Total Revenue
Contributions $83,643
46.1%
Program Services $10,754
5.9%
Investment Income $306
0.2%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $83,027
45.7%
Other Revenue $3,865
2.1%
Notable Expenses Percent of Total Expenses
Executive Compensation $12,942
5.9%
Professional Fundraising Fees $0
Other Salaries and Wages $23,840
10.9%
Assets/Debt
Total Assets $154,806
Total Liabilities $32,815
Net Assets $121,991
Compensation
Key Employees and Officers Compensation Related Other
Catherine Chappell (Treasurer) $5,884 $0 $0
Ann Chappell (Secretary) $3,000 $0 $0
Walter Frieszell (Trustee) $0 $0 $0
James Linkner (Exalted Ruler) $0 $0 $0
Sheila Doncaster (Tiler) $0 $0 $0
Lorna Awana (Loyal Knight) $0 $0 $0
Michael Sullivan (Inner Guard) $0 $0 $0
Wade Richardson (Trustee) $0 $0 $0
John Nagy (Esquire) $0 $0 $0
Greg Sylvester (Trustee) $0 $0 $0
David K Bell Jr (Trustee) $0 $0 $0
Art Palaualelo (Leading Knight) $0 $0 $0
Doug Ashcraft (Lecturing Knight) $0 $0 $0
Frank Padilla (Chaplain) $0 $0 $0
Charley Bates (Trustee) $0 $0 $0

Document Links

Fiscal Year Ending March
2017

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$164,105
Expenses
$218,057
Net Income
-$53,952
Net Assets
$154,481
Notable Sources of Revenue Percent of Total Revenue
Contributions $97,075
59.2%
Program Services $23,493
14.3%
Investment Income $2,510
1.5%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising -$42,226
Sales of Assets $0
Net Inventory Sales $83,253
50.7%
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $11,173
5.1%
Professional Fundraising Fees $0
Other Salaries and Wages $15,095
6.9%
Assets/Debt
Total Assets $218,954
Total Liabilities $64,473
Net Assets $154,481
Compensation
Key Employees and Officers Compensation Related Other
Richard Anderson (Trustee) $0 $0 $0
Lisa Sylvester (Treasurer) $0 $0 $0
Beth Davis (Secretary) $0 $0 $0
Gerald Simard (Esquire) $0 $0 $0
Walter Frieszell (Loyal Knight) $0 $0 $0
James Linkner (Leading Knight) $0 $0 $0
Lorna Awana (Lecturing Knight) $0 $0 $0
Cathy Weinberg (Inner Guard) $0 $0 $0
Wade Richardson (Turstee) $0 $0 $0
John Nagy (Exalted Ruler) $0 $0 $0
Ron Weinberg (Trustee) $0 $0 $0
Greg Sylvester (Trustee) $0 $0 $0
Michael Sullivan (Chaplain) $0 $0 $0
David K Bell Jr (Trustee) $0 $0 $0
Sheila Doncaster (Tiler) $0 $0 $0

Document Links

Fiscal Year Ending March
2016

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$199,062
Expenses
$164,100
Net Income
$34,962
Net Assets
$201,993
Notable Sources of Revenue Percent of Total Revenue
Contributions $76,853
38.6%
Program Services $42,173
21.2%
Investment Income $142
0.1%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $954
0.5%
Sales of Assets $0
Net Inventory Sales $78,940
39.7%
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $9,360
5.7%
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $259,613
Total Liabilities $57,620
Net Assets $201,993
Compensation
Key Employees and Officers Compensation Related Other
Beth Davis (Secretary) $3,640 $0 $0
Lisa Sylvester (Treasurer) $2,340 $0 $0
Richard Anderson (Exalter Ruler) $0 $0 $0
Gerald Simard (Esquire) $0 $0 $0
Walter Frieszell (Lecturing Knight) $0 $0 $0
James Linkner (Loyal Knight) $0 $0 $0
Robert Kenyon (Leading Knight) $0 $0 $0
Cathy Weinberg (Inner Guard) $0 $0 $0
Russell Sakamoto (Trustee) $0 $0 $0
John Nagy (Trustee) $0 $0 $0
Ron Weinberg (Trustee) $0 $0 $0
Greg Sylvester (Trustee) $0 $0 $0
Michael Sullivan (Chaplain) $0 $0 $0
David K Bell Jr (Trustee) $0 $0 $0
Sheila Doncaster (Tiler) $0 $0 $0

Document Links

Fiscal Year Ending March
2015

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$160,922
Expenses
$150,266
Net Income
$10,656
Net Assets
$167,032
Notable Sources of Revenue Percent of Total Revenue
Contributions $70,271
43.7%
Program Services $35,086
21.8%
Investment Income $231
0.1%
Bond Proceeds $0
Royalties $0
Rental Property Income $1,000
0.6%
Net Fundraising $2,915
1.8%
Sales of Assets $0
Net Inventory Sales $50,756
31.5%
Other Revenue $663
0.4%
Notable Expenses Percent of Total Expenses
Executive Compensation $10,222
6.8%
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $208,291
Total Liabilities $41,259
Net Assets $167,032
Compensation
Key Employees and Officers Compensation Related Other
Thomas Kemp (Secretary Partial Year) $6,240 $0 $0
Laurel Anderson (Treasurer) $2,634 $0 $0
David K Bell Jr (Trustee) $0 $0 $0
Michael Sullivan (Chaplain) $0 $0 $0
Greg Sylvester (Trustee) $0 $0 $0
Ron Weinberg (Trustee) $0 $0 $0
Richard Anderson (Exalted Ruler) $0 $0 $0
John Nagy (Trustee) $0 $0 $0
Charles Ottenheimer (Trustee) $0 $0 $0
Cathy Weinberg (Inner Guard) $0 $0 $0
Desaix Anderson (Leading Knight Partial Year) $0 $0 $0
Sheila Doncaster (Tiler) $0 $0 $0
Don Macfarlane (Loyal Knight) $0 $0 $0
Russell Sakamoto (Lecturing Knight) $0 $0 $0
Gerald Simard (Esquire) $0 $0 $0
Judith Magin (Secretary Partial Year) $0 $0 $0
Robert Kenyon (Leading Knight Partial Year) $0 $0 $0

Document Links

Fiscal Year Ending March
2014

Extracted Financial Data

Extracted Financial Data from 990-EZ
Revenue
$120,051
Expenses
$104,933
Net Income
$15,118
Net Assets
$156,376
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $29,736
24.8%
Investment Income $346
0.3%
Net Fundraising $8,869
7.4%
Sales of Assets $0
Net Inventory Sales $20,410
17.0%
Other Revenue $0
Assets/Debt
Total Assets $178,302
Total Liabilities $21,926
Net Assets $156,376
Compensation
Key Employees and Officers Compensation Other
Thomas Kemp (Secretary) $6,136 $0
Laurel Anderson (Treasurer) $1,629 $0
David K Bell Jr (Trustee) $0 $0
Josephine Keanu (Chaplain) $0 $0
Greg Sylvester (Trustee) $0 $0
Ron Weinberg (Trustee) $0 $0
Richard Anderson (Exalted Ruler) $0 $0
John Nagy (Trustee) $0 $0
Charles Ottenheimer (Trustee) $0 $0
Cathy Weinberg (Inner Guard) $0 $0
Gene Miner (Leading Knight) $0 $0
Hank Liljedahl (Tiler) $0 $0
Sheila Doncaster (Loyal Knight) $0 $0
Mike Sullivan (Lecturing Knight) $0 $0

Document Links

Fiscal Year Ending March
2013

Extracted Financial Data

Extracted Financial Data from 990-EZ
Revenue
$51,256
Expenses
$55,911
Net Income
-$4,655
Net Assets
$141,258
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $18,131
35.4%
Investment Income $592
1.2%
Net Fundraising $6,001
11.7%
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Assets/Debt
Total Assets $165,438
Total Liabilities $24,180
Net Assets $141,258

Document Links

Fiscal Year Ending March
2012

Extracted Financial Data

Extracted Financial Data from 990-EZ
Revenue
$55,534
Expenses
$46,247
Net Income
$9,287
Net Assets
$145,913
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $23,961
43.1%
Investment Income $1,278
2.3%
Net Fundraising $13,699
24.7%
Sales of Assets -$4,072
Net Inventory Sales $0
Other Revenue $0
Assets/Debt
Total Assets $165,985
Total Liabilities $20,072
Net Assets $145,913

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

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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