Liabilities / Assets
76th percentile
Higher debt load relative to assets than 76% of similar nonprofits.
Benevolent & Protective Order of Elks of the USA
990EZ • Fiscal year 2025 • EIN 82-0098700
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.14x
Liabilities / Revenue
86th percentile
Higher debt load relative to revenue than 86% of similar nonprofits.
Net Margin
21st percentile
Higher net margin than 21% of similar nonprofits.
Top Officer Pay
74th percentile
Higher top officer pay than 74% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
53rd percentile
Faster asset growth than 53% of similar nonprofits.
Revenue Growth
81st percentile
Faster revenue growth than 81% of similar nonprofits.
Balance Sheet
Assets
Down$192,024
Down $23,861 (-11%) from 2023
Net Assets
Down$165,435
Down $22,769 (-12%) from 2023
Liabilities
Down$26,589
Down $1,092 (-3.9%) from 2023
Revenue And Expenses
Revenue
Down$73,266
Down $3,678 (-4.8%) from 2023
Expenses
Up$83,336
Up $13,873 (+20%) from 2023
Net Income
Down-$10,070
Down $17,551 (-235%) from 2023
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Apr 1, 2024 to Mar 31, 2025
- Signed
- Jul 28, 2025
- Return Version
- 2024v5.2
- Gross Receipts
- $177,973
Mission and Program Overview
Mission
SEE SCHDULE O
Program Services
| Description | Grants | Expenses |
|---|---|---|
| SOCIAL CLUB FOR MEMBERS | - | $0 |
| COMMUNITY SERVICE ASSISTANCE | - | $0 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| YVETTE BENHAM | Treasurer | - | $0 | - | - |
| MEAGEN BELL | Secretary | - | $0 | - | - |
| LEE DRAPER | Chairman | - | $0 | - | - |
| GALE MASTERSON | Trustee | - | $0 | - | - |
| PETE DIRLAM | Secretary | - | $0 | - | - |
| SCOTT MANES | Trustee | - | $0 | - | - |
| KENNY MOORE | Trustee | - | $0 | - | - |
| JOHN FELTON | Exalted Ruler | - | $0 | - | - |
| KEVIN BIIDWELL | Lecturing Knight | - | $0 | - | - |
| KRIS SMITH | Leading Knight | - | $0 | - | - |
| SUSAN SILVA | Loyal Knight | - | $0 | - | - |
Fundraising, Events, and Gaming
Fundraising Events
| Event | Gross Receipts | Gross Revenue | Direct Expenses | Net Income |
|---|---|---|---|---|
| Dinners | - | - | - | - |
Filing and Contact Details
Filer
- Filer Name
- Benevolent & Protective Order of
- EIN
- 82-0098700
- In Care Of
- % YVETTE BENHAN
- Phone
- 2082451418
- Address
- 628 MAIN AVE, ST MARIES, ID 83861
Signing Officer
- Name
- Yvette Benhan
- Title
- Treasurer
- Phone
- 2082451418
- Signed
- 2025-07-28
- Discuss with paid preparer
- Yes
Preparer
- Firm
- Wilmas Accounting and Tax Serv Inc
- Address
- 6223 E Blue Lake Road, Harrison, ID 83833
- Preparer
- Wilma Christensen
- Phone
- 2086893522
Supplemental Narrative
Additional Explanations
Description of other expenses Part I line 16
“Description AmountDepreciation from 4562 3,459BANK FEES 3,782CLUB LICENSES 1,564CONFERENCES, CONVENTIONS & MEETINGS 8,265GRAND LODGE PAYMENTS 16,984INSURANCE 11,097OFFICE EXPENSE 2,867SUPPLIES 246”
Description of other assets Part II line 24
“Category Beginning of Year End of YearINVENTORIES 4,835 5,764MACHINERY AND EQUIPMENT 9,329 8,142PREPAID EXPENSES AND DEFERRED 1,461 1,462ROUNDING 0 4”
Description of total liabilities Part II line 26
“Category Beginning of Year End of YearACCOUNTS PAYABLE 811 672DEFERRED REVENUE 14,260 25,917”
General explanation attachment
“Form 990-ez, part iii - organizations primary exempt purposeto carry on fraternal activities under the lodge system the net income of which is used exclusively for benevolent and charitable purposes.”
Raw XML Appendix173 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/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | YVETTE BENHAM |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 2082451418 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 628 MAIN AVE |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | ST MARIES |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | ID |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 83861 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 135098 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 139070 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 515 |
| IRS990EZ/CostOfGoodsSoldAmt | 0 | 44483 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -10070 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 1307 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 190576 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 192024 |
| IRS990EZ/FundraisingGrossIncomeAmt | 0 | 63008 |
| IRS990EZ/GrossProfitLossSlsOfInvntryAmt | 0 | 32176 |
| IRS990EZ/GrossReceiptsAmt | 0 | 177973 |
| IRS990EZ/GrossSalesOfInventoryAmt | 0 | 76659 |
| IRS990EZ/GroupExemptionNum | 0 | 1156 |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InvestmentIncomeAmt | 0 | 104 |
| IRS990EZ/LandAndBuildingsGrp/BOYAmt | 0 | 39853 |
| IRS990EZ/LandAndBuildingsGrp/EOYAmt | 0 | 37582 |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MembershipDuesAmt | 0 | 37687 |
| IRS990EZ/MethodOfAccountingAccrualInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 175505 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 165435 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 175505 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 165435 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 19368 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 4.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 5 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 6 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 7 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 8 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 9 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 10 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 6 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 7 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 8 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 9 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 10 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 6 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 7 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 8 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 9 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 10 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 6 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 7 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 8 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 9 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 10 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | YVETTE BENHAM |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | MEAGEN BELL |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | LEE DRAPER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | GALE MASTERSON |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | PETE DIRLAM |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 5 | SCOTT MANES |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 6 | KENNY MOORE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 7 | JOHN FELTON |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 8 | KEVIN BIIDWELL |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 9 | KRIS SMITH |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 10 | SUSAN SILVA |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | TREASURER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | SECRETARY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | CHAIRMAN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | TRUSTEE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | SECRETARY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 5 | TRUSTEE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 6 | TRUSTEE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 7 | EXALTED RULER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 8 | LECTURING KNIGHT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 9 | LEADING KNIGHT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 10 | LOYAL KNIGHT |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501cInd | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 15625 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 15372 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 48264 |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | SEE SCHDULE O |
| IRS990EZ/PrintingPublicationsPostageAmt | 0 | 4597 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | SOCIAL CLUB FOR MEMBERS |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 1 | COMMUNITY SERVICE ASSISTANCE |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 0 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 1 | 0 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 9800 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SpecialEventsDirectExpensesAmt | 0 | 60224 |
| IRS990EZ/SpecialEventsNetIncomeLossAmt | 0 | 2784 |
| IRS990EZ/StatesWhereCopyOfReturnIsFldCd | 0 | ID |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 15071 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 26589 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 83336 |
| IRS990EZ/TotalRevenueAmt | 0 | 73266 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | N/A |
| IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm | 0 | DINNERS |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | Description AmountDepreciation from 4562 3,459BANK FEES 3,782CLUB LICENSES 1,564CONFERENCES, CONVENTIONS & MEETINGS 8,265GRAND LODGE PAYMENTS 16,984INSURANCE 11,097OFFICE EXPENSE 2,867SUPPLIES 246 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | Category Beginning of Year End of YearINVENTORIES 4,835 5,764MACHINERY AND EQUIPMENT 9,329 8,142PREPAID EXPENSES AND DEFERRED 1,461 1,462ROUNDING 0 4 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | Category Beginning of Year End of YearACCOUNTS PAYABLE 811 672DEFERRED REVENUE 14,260 25,917 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | FORM 990-EZ, PART III - ORGANIZATIONS PRIMARY EXEMPT PURPOSETO CARRY ON FRATERNAL ACTIVITIES UNDER THE LODGE SYSTEM THE NET INCOME OF WHICH IS USED EXCLUSIVELY FOR BENEVOLENT AND CHARITABLE PURPOSES. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Description of other expenses Part I line 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Description of other assets Part II line 24 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Description of total liabilities Part II line 26 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | General explanation attachment |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | YVETTE BENHAN |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | TREASURER |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 2082451418 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-07-28 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | BENEVOLENT & PROTECTIVE ORDER OF |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | BENE |
| ReturnHeader/Filer/EIN | 0 | 820098700 |
| ReturnHeader/Filer/InCareOfNm | 0 | % YVETTE BENHAN |
| ReturnHeader/Filer/PhoneNum | 0 | 2082451418 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 628 MAIN AVE |
| ReturnHeader/Filer/USAddress/CityNm | 0 | ST MARIES |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | ID |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 83861 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 202006595 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | Wilmas Accounting and Tax Serv Inc |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 6223 E Blue Lake Road |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | Harrison |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | ID |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 83833 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 2086893522 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-08-12 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | WILMA CHRISTENSEN |
| ReturnHeader/ReturnTs | 0 | 2025-08-12T14:45:51-04:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-04-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2025-03-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $192,024
- Liabilities
- $26,589
- Net assets
- $165,435
- Revenue
- $73,266
- Expenses
- $83,336
- Net income
- -$10,070