Civic Intelligence

Benevolent & Protective Order of Elks of the USA

EIN 23-7237510 • 501(c)8 • Plano, TX

Profile

To carry on fraternal activities under the Lodge system, the net income of which is used exclusively for benevolent and charitable purposes. This is accomplished through youth activities, drug awareness, youth scholarships, assistance to local charities, veteran programs, Americanism, and support to State Major Project.

1111 Jupiter Rd Ste 105BPlano, TX 75074

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

71st percentile

0.05x

Higher debt load relative to assets than 71% of similar nonprofits.

501(c)8 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

82nd percentile

0.23x

Higher debt load relative to revenue than 82% of similar nonprofits.

501(c)8 • <$500k nonprofits • Source year 2025

Net Margin

23rd percentile

-16%

Higher net margin than 23% of similar nonprofits.

501(c)8 • <$500k nonprofits • Source year 2025

Top Officer Pay

89th percentile

$2,700

Higher top officer pay than 89% of similar nonprofits.

Top officer pay equals 3.9% of source-year revenue.

501(c)8 • <$500k nonprofits • Source year 2025

Asset Growth

45th percentile

-1.5%

Faster asset growth than 45% of similar nonprofits.

501(c)8 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

32nd percentile

-11%

Faster revenue growth than 32% of similar nonprofits.

501(c)8 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets71st percentile

Assets

Down

$300,456

Down $77,838 (-21%) from 2022

Liabilities

Up

$16,200

Up $15,809 (+4043%) from 2022

Net Assets

Down

$284,256

Down $93,647 (-25%) from 2022

Operations
Liabilities / Revenue82nd percentileNet Margin23rd percentile

Revenue

Down

$70,104

Down $3,639 (-4.9%) from 2022

Expenses

Down

$81,040

Down $17,041 (-17%) from 2022

Net Income

Up

-$10,936

Up $13,402 (+55%) from 2022

Trend Graphs

Balance Sheet Trend

Asset Growth45th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$600K$400K$200K$0Assets 2020: $433,193Liabilities 2020: $458Net Assets 2020: $432,7352020Assets 2021: $399,212Liabilities 2021: $647Net Assets 2021: $398,5652021Assets 2022: $378,294Liabilities 2022: $391Net Assets 2022: $377,9032022Assets 2025: $300,456Liabilities 2025: $16,200Net Assets 2025: $284,2562025

Highlighted filing

2025

Assets$300,456
Liabilities$16,200
Net Assets$284,256
Open 2025 Filing

Operations Trend

Revenue Growth32nd percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$100K$50K$0-$50K-$100KRevenue 2020: $22,969Expenses 2020: $94,960Net Income 2020: -$71,9912020Revenue 2021: $39,964Expenses 2021: $73,163Net Income 2021: -$33,1992021Revenue 2022: $73,743Expenses 2022: $98,081Net Income 2022: -$24,3382022Revenue 2025: $70,104Expenses 2025: $81,040Net Income 2025: -$10,9362025

Highlighted filing

2025

Revenue$70,104
Expenses$81,040
Net Income-$10,936
Open 2025 Filing

Filings

Most recent year

2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$300,456
Liabilities
$16,200
Net assets
$284,256
Revenue
$70,104
Expenses
$81,040
Net income
-$10,936
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$3.00$0.16$2.84$0.70$0.81$0.11
2022Detailed filing. Detailed filing data is available for this year.$3.78$0.00$3.78$0.74$0.98$0.24
2021Detailed filing. Detailed filing data is available for this year.$3.99$0.01$3.99$0.40$0.73$0.33
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.33$0.00$4.33$0.23$0.95$0.72
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Apr 1, 2024 to Mar 31, 2025
Signed
Jul 20, 2025
Return Version
2024v5.0
Gross Receipts
$78,858
Mission and Program Overview

Mission

To carry on fraternal activities under the Lodge system, the net income of which is used exclusively for benevolent and charitable purposes. This is accomplished through youth activities, drug awareness, youth scholarship, assistance to local charities, veteran programs, Americanism, and support to State Major Project.

To carry on fraternal activities under the Lodge system, the net income of which is used exclusively for benevolent and charitable purposes. This is accomplished through youth activities, drug awareness, youth scholarships, assistance to local charities, veteran programs, Americanism, and support to State Major Project.

Program Services

DescriptionGrantsExpenses
To carry on fraternal activities under the Lodge system, the net income of which is used exclusively for benevolent and charitable purposes. This is accomplished through youth activities, drug awareness, youth scholarships, assistance to local charities, veteran programs, Americanism, and support to State Major Project.--
Compensation and Service Providers
Top Officer Pay89th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Cathy PowellSecretary-$2,700-$2,700
Tim BatesExalted Ruler-$0--
Charles GibsonEsteemed Leading Knight-$0--
Renaud CagerEsteemed Loyal Knight-$0--
Dustin RecordEsteemed Lecturing Knight-$0--
Lowell HandschkeTreasurer-$0--
Dennis CaseTrustee-$0--
Mark PowellTrustee-$0--
David WeissTrustee-$0--
Filing and Contact Details

Filer

Filer Name
Benevolent & Protective Order of Elks of the USA
EIN
23-7237510
Phone
4699956036
Address
1111 Jupiter Rd Ste 105B, Plano, TX 75074

Signing Officer

Name
Lowell Handschke
Title
Treasurer
Phone
4699956036
Signed
2025-07-20
Supplemental Narrative

Additional Explanations

Form 990-EZ, Part I, Line 8

“Description;Amount^Lodge Activities;1716|Rental Income;9377^Total;11093^”

Form 990-EZ, Part I, Line 16

“Description;Amount^Bank n Credit Card Fees;585|Lodge Entertainment;1273|Conferences Conventions and Meeting;1627|Lodge Supples;771|Insurance;1492|Office Expenses;722|Per Capital Fees;4149|Tax Expense;3836|Lodge Charitable and Community Service;2719|Lodge Activities;250^Total;17424^”

Form 990-EZ, Part I, Line 20

“Description;Amount^Prior Year Adjustments;6006^Total;6006^”

Form 990-EZ, Part II, Line 24

“Description;EOY Amount^Lodge Supples and Bar Inventory;2175^Total;2175^”

Form 990-EZ, Part II, Line 26

“Description;EOY Amount^Accrued FICA FUTU Taxes;150|Accrued Texas Comptroller Taxes and TWC;426|Account Payable and Accrued Expenses;7522|Deferred Revenue;4633|Elks National Foundation;130|Elks Veterans Services;2504|Elks Grants;9500|Elks Grants Expenditure;-9500|PER Association;159|State Major Project;501|TEEI PCB HFC;175^Total;16200^”

Raw XML Appendix139 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990EZ/ActivitiesNotPreviouslyRptInd00
IRS990EZ/BenefitsPaidToOrForMembersAmt00
IRS990EZ/BooksInCareOfDetail/PersonNm0Lowell Handschke
IRS990EZ/BooksInCareOfDetail/PhoneNum04699956036
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt01111 Jupiter Rd Ste 105B
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Plano
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0TX
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd075074
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0303659
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0298281
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd00
IRS990EZ/ContributionsGiftsGrantsEtcAmt030205
IRS990EZ/CostOfGoodsSoldAmt05854
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DirectIndirectPltclExpendAmt00
IRS990EZ/DonorAdvisedFndsInd00
IRS990EZ/ExcessOrDeficitForYearAmt0-10936
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt00
IRS990EZ/ForeignFinancialAccountInd00
IRS990EZ/ForeignOfficeInd00
IRS990EZ/Form1120PolFiledInd00
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0305135
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0300456
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GainOrLossFromSaleOfAssetsAmt00
IRS990EZ/GamingGrossIncomeAmt04000
IRS990EZ/GrantsAndSimilarAmountsPaidAmt00
IRS990EZ/GrossProfitLossSlsOfInvntryAmt011226
IRS990EZ/GrossReceiptsAmt078858
IRS990EZ/GrossSalesOfInventoryAmt017080
IRS990EZ/GroupExemptionNum01156
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt016480
IRS990EZ/LandAndBuildingsGrp/BOYAmt00
IRS990EZ/LandAndBuildingsGrp/EOYAmt00
IRS990EZ/MadeLoansToFromOfficersInd00
IRS990EZ/MembershipDuesAmt00
IRS990EZ/MethodOfAccountingAccrualInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0289186
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0284256
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0289186
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0284256
IRS990EZ/OccupancyRentUtltsAndMaintAmt059627
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt42
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt70
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt80
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt42700
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt70
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt80
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0Tim Bates
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1Charles Gibson
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2Renaud Cager
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3Dustin Record
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4Cathy Powell
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5Lowell Handschke
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6Dennis Case
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm7Mark Powell
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm8David Weiss
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0Exalted Ruler
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Esteemed Leading Knight
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Esteemed Loyal Knight
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3Esteemed Lecturing Knight
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4Secretary
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5Treasurer
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6Trustee
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt7Trustee
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt8Trustee
IRS990EZ/OperateHospitalInd00
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd00
IRS990EZ/OrganizationHadUBIInd00
IRS990EZ/OtherAssetsTotalDetail/BOYAmt01476
IRS990EZ/OtherAssetsTotalDetail/EOYAmt02175
IRS990EZ/OtherChangesInNetAssetsAmt06006
IRS990EZ/OtherExpensesTotalAmt017424
IRS990EZ/OtherRevenueTotalAmt011093
IRS990EZ/PoliticalCampaignActyInd00
IRS990EZ/PrimaryExemptPurposeTxt0To carry on fraternal activities under the Lodge system, the net income of which is used exclusively for benevolent and charitable purposes. This is accomplished through youth activities, drug awareness, youth scholarships, assistance to local charities, veteran programs, Americanism, and support to State Major Project.
IRS990EZ/PrintingPublicationsPostageAmt00
IRS990EZ/ProgramServiceRevenueAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0To carry on fraternal activities under the Lodge system, the net income of which is used exclusively for benevolent and charitable purposes. This is accomplished through youth activities, drug awareness, youth scholarships, assistance to local charities, veteran programs, Americanism, and support to State Major Project.
IRS990EZ/ProhibitedTaxShelterTransInd00
IRS990EZ/RelatedOrganizationCtrlEntInd00
IRS990EZ/SalariesOtherCompEmplBnftAmt03989
IRS990EZ/SaleOfAssetsGrossAmt00
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SpecialEventsDirectExpensesAmt02900
IRS990EZ/SpecialEventsNetIncomeLossAmt01100
IRS990EZ/SubjectToProxyTaxInd00
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt015949
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt016200
IRS990EZ/TanningServicesProvidedInd00
IRS990EZ/TotalExpensesAmt081040
IRS990EZ/TotalProgramServiceExpensesAmt00
IRS990EZ/TotalRevenueAmt070104
IRS990EZ/TransactionWithControlEntInd00
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Description;Amount^Lodge Activities;1716|Rental Income;9377^Total;11093^
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Description;Amount^Bank n Credit Card Fees;585|Lodge Entertainment;1273|Conferences Conventions and Meeting;1627|Lodge Supples;771|Insurance;1492|Office Expenses;722|Per Capital Fees;4149|Tax Expense;3836|Lodge Charitable and Community Service;2719|Lodge Activities;250^Total;17424^
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Description;Amount^Prior Year Adjustments;6006^Total;6006^
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Description;EOY Amount^Lodge Supples and Bar Inventory;2175^Total;2175^
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Description;EOY Amount^Accrued FICA FUTU Taxes;150|Accrued Texas Comptroller Taxes and TWC;426|Account Payable and Accrued Expenses;7522|Deferred Revenue;4633|Elks National Foundation;130|Elks Veterans Services;2504|Elks Grants;9500|Elks Grants Expenditure;-9500|PER Association;159|State Major Project;501|TEEI PCB HFC;175^Total;16200^
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990-EZ, Part I, Line 8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990-EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990-EZ, Part I, Line 20
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990-EZ, Part II, Line 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990-EZ, Part II, Line 26
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0Lowell Handschke
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/PhoneNum04699956036
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-07-20
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BENEVOLENT & PROTECTIVE ORDER OF ELKS OF THE USA
ReturnHeader/Filer/BusinessNameControlTxt0BENE
ReturnHeader/Filer/EIN0237237510
ReturnHeader/Filer/PhoneNum04699956036
ReturnHeader/Filer/USAddress/AddressLine1Txt01111 Jupiter Rd Ste 105B
ReturnHeader/Filer/USAddress/CityNm0Plano
ReturnHeader/Filer/USAddress/StateAbbreviationCd0TX
ReturnHeader/Filer/USAddress/ZIPCd075074
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/ReturnTs02025-07-20T21:29:11-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-04-01
ReturnHeader/TaxPeriodEndDt02025-03-31
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 501(c)8 • <$500k nonprofits