TY 2024 Form 990

(A)
Name and title

(B)
Average hours per week (list any hours for related organizations below dotted line)

(D)
Reportable compensation from the organization (W-2/1099-MISC/1099-NEC)

(E)
Reportable compensation from related organizations (W-2/1099-MISC/1099-NEC)

(F)
Estimated amount of other compensation from the organization and related organizations

(1) Debora Renea Barnett-Harp......................................................................
Exalted Ruler

3.00
.................

(2) Tom Williams......................................................................
Esteemed Leading Knight

30.00
.................

(3) Mikaylah Schlogel......................................................................
Esteemed Loyal Knight

10.00
.................

(4) Tammy Stewart......................................................................
Esteemed Lecturing Knight

3.00
.................

(5) Marla Oestreich......................................................................
Treasurer

15.00
.................

2,400

(6) Gaynell Boswell......................................................................
Trustee

15.00
.................

(7) Stacie Schlogel......................................................................
Secretary

30.00
.................

2,400

(8) Jose Sodari......................................................................
Trustee

3.00
.................

(9) Troy Robin......................................................................
Inner Guard

0.00
.................

(10) Linda Kessinger......................................................................
Chaplain

30.00
.................

(11) Keith Bender......................................................................
Tiler

5.00
.................

(12) Daniel Kessinger......................................................................
Esquire

30.00
.................

(A)
Name and title

(B)
Average hours per week (list any hours for related organizations below dotted line)

(D)
Reportable compensation from the organization (W-2/1099-MISC/1099-NEC)

(E)
Reportable compensation from related organizations (W-2/1099-MISC/1099-NEC)

(F)
Estimated amount of other compensation from the organization and related organizations

(A)
Name and business address

(B)
Description of services

Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization 0

- TIN:

SCHEDULE O
(Form 990)
(Rev. January 2025)
Department of the Treasury
Internal Revenue Service

Supplemental Information to Form 990 or 990-EZ

Complete to provide information for responses to specific questions on
Form 990 or 990-EZ or to provide any additional information.
Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

Open to Public
Inspection

Name of the organization

BENEVOLENT & PROTECTIVE ORDER OF ELKS OF THE USA

Employer identification number

74-0508057

Return Reference	Explanation
Part VI, Line 11b	The organization has members who have the power to elect members to the governing body. Only the Board of Directors handles governing decisions of the organization. The Board of Directors will be provided the opportunity to review the tax return prior to submission. The last three years tax returns are available for public inspection upon request.
Part VI, Line 19	The organization has members who have the power to elect members to the governing body. Only the Board of Directors handles governing decisions of the organization. The Board of Directors will be provided the opportunity to review the tax return prior to submission. The last three years tax returns are available for public inspection upon request.
Part VI, Line 2	There are officers that are related.
Part VI, Line 6	The organization has members who have the power to elect members to the governing body. Only the Board of Directors handles governing decisions of the organization. The Board of Directors will be provided the opportunity to review the tax return prior to submission. The last three years tax returns are available for public inspection upon request.
Part VI, Line 7a	The organization has members who have the power to elect members to the governing body. Only the Board of Directors handles governing decisions of the organization. The Board of Directors will be provided the opportunity to review the tax return prior to submission. The last three years tax returns are available for public inspection upon request.
Part VI, Line 7b	The organization has members who have the power to elect members to the governing body. Only the Board of Directors handles governing decisions of the organization. The Board of Directors will be provided the opportunity to review the tax return prior to submission. The last three years tax returns are available for public inspection upon request.

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.

Cat. No. 51056K

Schedule O (Form 990) (Rev. 1-2025)

Additional Data

Software ID:
Software Version:

1	Briefly describe the organization’s mission or most significant activities: To carry on fraternal activities under the lodge system, the net income of this is used exclusively for benevolent and charitable purposes. This is accomplished through youth activities, drug awareness, youth scholarships, assistance to local charities, and veterans programs.
2	Check this box
3	Number of voting members of the governing body (Part VI, line 1a) ........	3	9
4	Number of independent voting members of the governing body (Part VI, line 1b) .....	4	9
5	Total number of individuals employed in calendar year 2024 (Part V, line 2a) ......	5	2
6	Total number of volunteers (estimate if necessary) .............	6	20
7a	Total unrelated business revenue from Part VIII, column (C), line 12 ........	7a	0
b	Net unrelated business taxable income from Form 990-T, Part I, line 11 .........	7b	0

		Prior Year	Current Year
8	Contributions and grants (Part VIII, line 1h) .........	18,968	18,938
9	Program service revenue (Part VIII, line 2g) .........	0	0
10	Investment income (Part VIII, column (A), lines 3, 4, and 7d ) ....	0	0
11	Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e)	86,278	27,824
12	Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12)	105,246	46,762
13	Grants and similar amounts paid (Part IX, column (A), lines 1–3 )...	0	0
14	Benefits paid to or for members (Part IX, column (A), line 4).....	0	0
15	Salaries, other compensation, employee benefits (Part IX, column (A), lines 5–10)	13,178	4,813
16a	Professional fundraising fees (Part IX, column (A), line 11e) .....	0	0
b	Total fundraising expenses (Part IX, column (D), line 25) 0
17	Other expenses (Part IX, column (A), lines 11a–11d, 11f–24e)....	25,895	14,347
18	Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25)	39,073	19,160
19	Revenue less expenses. Subtract line 18 from line 12.......	66,173	27,602
		Beginning of Current Year	End of Year
20	Total assets (Part X, line 16).............	65,949	66,949
21	Total liabilities (Part X, line 26).............	0	66,949
22	Net assets or fund balances. Subtract line 21 from line 20.....	65,949	0

Sign Here

	Signature of officer	Date

	Type or print name and title


4a	(Code: ) (Expenses $ 3,500 including grants of $ 3,500 ) (Revenue $ 0 )
	This is a Christmas party for children with special needs.

4b	(Code: ) (Expenses $ 2,500 including grants of $ 2,500 ) (Revenue $ 0 )
	This is used for our Community Pantry

4c	(Code: ) (Expenses $ 3,500 including grants of $ 3,500 ) (Revenue $ 0 )
	This is used for our Veterans' Thanksgiving Dinner

4d	Other program services (Describe in Schedule O.)
	(Expenses $ including grants of $ ) (Revenue $ )
4e	Total program service expenses9,500

1b	Sub-Total..............
c	Total from continuation sheets to Part VII, Section A..
d	Total (add lines 1b and 1c).........	4,800	0	0

(A) Name and business address	(B) Description of services	(C) Compensation





2 Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization 0

1a	Federated campaigns..		1a	0
b	Membership dues..		1b	2,703
c	Fundraising events..		1c	6,735
d	Related organizations		1d	0
e	Government grants (contributions)		1e	0

f	All other contributions, gifts, grants, and similar amounts not included above		1f	9,500

g	Noncash contributions included in lines 1a - 1f:$		1g	0

h Total. Add lines 1a-1f.......		18,938

		Business Code
2a
b
c
d
e
f	All other program service revenue.
g	Total. Add lines 2a–2f .....

3 Investment income (including dividends, interest, and othersimilar amounts) ......			0	0	0	0
4 Income from investment of tax-exempt bond proceeds			0	0	0	0
5 Royalties...........			0	0	0	0
			(i) Real	(ii) Personal
6a	Gross rents	6a	0
b	Less: rental expenses	6b	0
c	Rental income or (loss)	6c	0
d	Net rental income or (loss).......			0
			(i) Securities	(ii) Other
7a	Gross amount from sales of assets other than inventory	7a	0
b	Less: cost or other basis and sales expenses	7b	0
c	Gain or (loss)	7c	0
d	Net gain or (loss).........			0
8a	Gross income from fundraising events (not including $ of contributions reported on line 1c). See Part IV, line 18 ....
			8a	6,735
b	Less: direct expenses ...		8b	6,735
c	Net income or (loss) from fundraising events..			0
9a	Gross income from gaming activities. See Part IV, line 19 ...
			9a	9,151
b	Less: direct expenses ...		9b	9,150
c	Net income or (loss) from gaming activities..			1
10a	Gross sales of inventory, less returns and allowances ..
			10a	43,319
b	Less: cost of goods sold ..		10b	15,496
c	Net income or (loss) from sales of inventory..			27,823

Business Code
11a
b
c
d	All other revenue ....			0	0
e	Total. Add lines 11a–11d ......			0
12	Total revenue. See instructions.....			46,762	0	0	0

1	Grants and other assistance to domestic organizations and domestic governments. See Part IV, line 21 ....	0	0
2	Grants and other assistance to domestic individuals. See Part IV, line 22 ...........	0	0
3	Grants and other assistance to foreign organizations, foreign governments, and foreign individuals. See Part IV, lines 15 and 16. .............	0	0
4	Benefits paid to or for members .......	0	0
5	Compensation of current officers, directors, trustees, and key employees ...........	4,800	4,800
6	Compensation not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) .........	0	0
7	Other salaries and wages........	0	0
8	Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) ....	0	0
9	Other employee benefits .......	0	0
10	Payroll taxes ...........	13	13
11	Fees for services (non-employees):
a	Management ......	0	0
b	Legal .........	0	0
c	Accounting ...........	580	580
d	Lobbying ...........	0	0
e	Professional fundraising services. See Part IV, line 17
f	Investment management fees ......	0	0
g	Other (If line 11g amount exceeds 10% of line 25, column (A) amount, list line 11g expenses on Schedule O)	0	0
12	Advertising and promotion ....	0	0
13	Office expenses .......	2,158	2,158
14	Information technology ......	0	0
15	Royalties ..	0	0
16	Occupancy ...........	0	0
17	Travel ............	0	0
18	Payments of travel or entertainment expenses for any federal, state, or local public officials .	0	0
19	Conferences, conventions, and meetings ....	0	0
20	Interest ...........	0	0
21	Payments to affiliates .......	0	0
22	Depreciation, depletion, and amortization ..	0	0
23	Insurance ...	11,609	11,609
24	Other expenses. Itemize expenses not covered above (List miscellaneous expenses in line 24e. If line 24e amount exceeds 10% of line 25, column (A) amount, list line 24e expenses on Schedule O.)
a
b
c
d
e	All other expenses
25	Total functional expenses. Add lines 1 through 24e	19,160	19,160	0	0
26	Joint costs. Complete this line only if the organization reported in column (B) joint costs from a combined educational campaign and fundraising solicitation. Check here if following SOP 98-2 (ASC 958-720).

1	Cash–non-interest-bearing ........			0	1
2	Savings and temporary cash investments .........			0	2
3	Pledges and grants receivable, net ......			9,500	3	0
4	Accounts receivable, net .............			56,449	4	66,949
5	Loans and other receivables from any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .......
				0	5	0
6	Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), and persons described in section 4958(c)(3)(B) ...
				0	6	0
7	Notes and loans receivable, net ...........			0	7	0
8	Inventories for sale or use ............			0	8	0
9	Prepaid expenses and deferred charges ......			0	9	0
10a	Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D	10a	556,239
b	Less: accumulated depreciation	10b		0	10c	0
11	Investments—publicly traded securities .			0	11
12	Investments—other securities. See Part IV, line 11 .....			0	12
13	Investments—program-related. See Part IV, line 11 ..			0	13
14	Intangible assets ...............			0	14
15	Other assets. See Part IV, line 11 ...........			0	15
16	Total assets. Add lines 1 through 15 (must equal line 33)...			65,949	16	66,949

17	Accounts payable and accrued expenses .....	0	17	57,449
18	Grants payable ...	0	18	9,500
19	Deferred revenue .........	0	19
20	Tax-exempt bond liabilities .........	0	20
21	Escrow or custodial account liability. Complete Part IV of Schedule D	0	21
22	Loans and other payables to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .........
		0	22
23	Secured mortgages and notes payable to unrelated third parties ..	0	23
24	Unsecured notes and loans payable to unrelated third parties ..	0	24
25	Other liabilities (including federal income tax, payables to related third parties, and other liabilities not included on lines 17 - 24). Complete Part X of Schedule D	0	25
26	Total liabilities. Add lines 17 through 25..	0	26	66,949

	Organizations that follow FASB ASC 958, check here and complete lines 27, 28, 32, and 33.
27	Net assets without donor restrictions ..........	65,949	27
28	Net assets with donor restrictions ...........	0	28
	Organizations that do not follow FASB ASC 958, check here and complete lines 29 through 33.
29	Capital stock or trust principal, or current funds .....	0	29
30	Paid-in or capital surplus, or land, building or equipment fund ...	0	30
31	Retained earnings, endowment, accumulated income, or other funds	0	31
32	Total net assets or fund balances ...........	65,949	32	0
33	Total liabilities and net assets/fund balances ........	65,949	33	66,949