BENEVOLENT & PROTECTIVE ORDER OF ELKS OF THE USA: Form 990, tax year 2021

View the entire original 990 at ProPublica ↗

Organization: BENEVOLENT & PROTECTIVE ORDER OF ELKS OF THE USA (EIN 36-0793011)
Tax period: 2021-06-01 to 2022-05-31
Filed: 2023-02-13
IRS object ID: 202340449349301014
Schema version: 2021v4.2
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule D
Schedule I
Schedule J
Schedule O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2023-02-13T09:37:32-06:00	ReturnTs
Tax Period End	2022-05-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	363524803	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	CJBS LLC	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	2100 SANDERS ROAD SUITE 200	AddressLine1Txt
City	NORTHBROOK	CityNm
State Abbreviation	IL	StateAbbreviationCd
ZIP	60062	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2021-06-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	360793011	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	BENEVOLENT AND PROTECTIVE ORDER OF ELKS	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	BENE	BusinessNameControlTxt
Phone	7737554700	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	2750 N LAKEVIEW AVENUE	AddressLine1Txt
City	CHICAGO	CityNm
State Abbreviation	IL	StateAbbreviationCd
ZIP	60614	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	BRYAN R KLATT	PersonNm
Person Title	GRAND SECRETARY/COO	PersonTitleTxt
Phone	7737554700	PhoneNum
Signature	2023-02-10	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	BRYAN	PersonFirstNm
Person Last	KLATT	PersonLastNm

Field	Value	IRS element (for citing)
SSN	999009999	SSN

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	ANDREW R LOTTS CPA	PreparerPersonNm
PTIN	P00543142	PTIN
Phone	8479452888	PhoneNum
Preparation	2023-02-10	PreparationDt

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

Field	Value	IRS element (for citing)
Trusted Customer	3	TrustedCustomerCd
Authentication Assurance Level	AAL1	AuthenticationAssuranceLevelCd
Identity Assurance Level	IAL1	IdentityAssuranceLevelCd

Field	Value	IRS element (for citing)
Tax	2021	TaxYr
Build TS	2023-03-07 01:45:13Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	BRYAN R KLATT	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	2750 N LAKEVIEW AVENUE	AddressLine1Txt
City	CHICAGO	CityNm
State Abbreviation	IL	StateAbbreviationCd
ZIP	60614	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$69,161,792	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c	Yes (X)	Organization501cInd
Website Address	WWW.ELKS.ORG	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1895	FormationYr
Legal Domicile State	DC	LegalDomicileStateCd
Activity Or Mission	FRATERNAL ORGANIZATION THAT COORDINATES VARIOUS PROGRAMS FOR STATE ASSOCIATIONS AND SUBORDINATE LODGES OF THE ORDER OF ELKS.	ActivityOrMissionDesc
Voting Members Governing Body	20	VotingMembersGoverningBodyCnt
Voting Members Independent	20	VotingMembersIndependentCnt
Total Employee	61	TotalEmployeeCnt
Total Volunteers	20	TotalVolunteersCnt
Total Gross UBI	$665,681	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$0	PYContributionsGrantsAmt
CY Contributions Grants	$0	CYContributionsGrantsAmt
PY Program Service Revenue	$25,792,977	PYProgramServiceRevenueAmt
CY Program Service Revenue	$28,290,378	CYProgramServiceRevenueAmt
PY Investment Income	$5,349,908	PYInvestmentIncomeAmt
CY Investment Income	$6,433,654	CYInvestmentIncomeAmt
PY Other Revenue	$757,736	PYOtherRevenueAmt
CY Other Revenue	$1,195,121	CYOtherRevenueAmt
PY Total Revenue	$31,900,621	PYTotalRevenueAmt
CY Total Revenue	$35,919,153	CYTotalRevenueAmt
PY Grants And Similar Paid	$98,000	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$161,780	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$13,012,579	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$10,571,460	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$2,213,417	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$2,209,876	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$23,414,570	PYOtherExpensesAmt
CY Other Expenses	$20,842,489	CYOtherExpensesAmt
PY Total Expenses	$38,738,566	PYTotalExpensesAmt
CY Total Expenses	$33,785,605	CYTotalExpensesAmt
PY Revenues Less Expenses	-$6,837,945	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$2,133,548	CYRevenuesLessExpensesAmt
Total Assets BOY	$119,397,567	TotalAssetsBOYAmt
Total Assets EOY	$112,726,648	TotalAssetsEOYAmt
Total Liabilities BOY	$39,851,052	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$41,574,548	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$79,546,515	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$71,152,100	NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part III	Yes (X)	InfoInScheduleOPartIIIInd
Mission	FRATERNAL ORGANIZATION THAT COORDINATES VARIOUS PROGRAMS FOR STATE ASSOCIATIONS AND SUBORDINATE LODGES OF THE ORDER OF ELKS.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$13,369,964	ExpenseAmt
Revenue	$12,254,252	RevenueAmt
Desc	THE ORGANIZATION PROVIDES PROPERTY, CRIME, AND BOILER AND MACHINERY LOSS PROTECTION COVERAGE FOR THE ORGANIZATION, AFFILIATED ORGANIZATIONS, STATE ASSOCIATIONS AND APPROXIMATELY 2,000 LODGES CONSISTING OF APPROXIMATELY 800,000 MEMBERS. THE PROGRAM IS FUNDED THROUGH ASSESSMENT TO THE COVERED ORGANIZATION. COSTS IN EXCESS OF THE ASSESSMENTS IS BORNE BY THE ORGANIZATION AND REIMBURSED THROUGH FUTURE ASSESSMENTS.	Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

Field	Value	IRS element (for citing)
Expense	$9,239,255	ExpenseAmt
Grant	$0	GrantAmt
Revenue	$6,134,312	RevenueAmt
Desc	THE ORGANIZATION PURCHASES EXCESS GENERAL LIABILITY INSURANCE COVERAGE FOR ORGANIZATION, AFFILIATED ORGANIZATIONS, STATE ASSOCIATIONS AND APPROXIMATELY 2,000 LODGES CONSISTING OF APPROXIMATELY 800,000 MEMBERS. THE GENERAL LIABILITY PROGRAM, INCLUDING PREMIUM COSTS FOR THE STOP LOSS AND COVERAGE POLICIES, IS FUNDED THROUGH MEMBERSHIP DUES AND ASSESSMENTS.	Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

Field	Value	IRS element (for citing)
Expense	$4,653,185	ExpenseAmt
Revenue	$4,286,170	RevenueAmt
Desc	THE ORGANIZATION PUBLISHES THE ELKS MAGAZINE. THE MAGAZINE, WHICH IS PRODUCED TEN TIMES ANNUALLY, IS CIRCULATED TO THE MEMBERS OF THE ORDER TO PROMOTE AND REPORT ON THE ACTIVITIES OF THE ORGANIZATION.	Desc

Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp

Field	Value	IRS element (for citing)
Expense	$1,182,725	ExpenseAmt
Desc	OTHER PROGRAMS INCLUDING THE ANNUAL CONVENTION ATTENDED BY MEMBERS	Desc

Field	Value	IRS element (for citing)
Total Other Prog Srvc Expense	$1,182,725	TotalOtherProgSrvcExpenseAmt
Total Program Service Expenses	$28,445,129	TotalProgramServiceExpensesAmt
Described In Section501c3	0	DescribedInSection501c3Ind
Schedule B Required	0	ScheduleBRequiredInd
Political Campaign Acty	0	PoliticalCampaignActyInd
Subject To Proxy Tax	0	SubjectToProxyTaxInd
Donor Advised Fund	0	DonorAdvisedFundInd
Conservation Easements	0	ConservationEasementsInd
Collections Of Art	0	CollectionsOfArtInd
Credit Counseling	0	CreditCounselingInd
Donor Rstr Or Quasi Endowments	0	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (1)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	Yes (1)	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	0	ReportOtherAssetsInd
Report Other Liabilities	Yes (1)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (1)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	Yes (1)	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	0	ConsolidatedAuditFinclStmtInd
School Operating	0	SchoolOperatingInd
Foreign Office	0	ForeignOfficeInd
Foreign Activities	0	ForeignActivitiesInd
More Than5000 K To Org	0	MoreThan5000KToOrgInd
More Than5000 K To Individuals	0	MoreThan5000KToIndividualsInd
Professional Fundraising	0	ProfessionalFundraisingInd
Fundraising Activities	0	FundraisingActivitiesInd
Gaming Activities	0	GamingActivitiesInd
Operate Hospital	0	OperateHospitalInd
Grants To Organizations	0	GrantsToOrganizationsInd
Grants To Individuals	Yes (1)	GrantsToIndividualsInd
Schedule J Required	Yes (1)	ScheduleJRequiredInd
Tax Exempt Bonds	0	TaxExemptBondsInd
Loan Outstanding	0	LoanOutstandingInd
Grant To Related Person	0	GrantToRelatedPersonInd
Business Rln With Org Mem	0	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	0	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	0	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	0	DeductibleNonCashContriInd
Deductible Art Contribution	0	DeductibleArtContributionInd
Terminate Operations	0	TerminateOperationsInd
Partial Liquidation	0	PartialLiquidationInd
Disregarded Entity	0	DisregardedEntityInd
Related Entity	Yes (1)	RelatedEntityInd
Related Organization Ctrl Ent	Yes (1)	RelatedOrganizationCtrlEntInd
Transaction With Control Ent	Yes (1)	TransactionWithControlEntInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	22	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	61	EmployeeCnt
Employment Tax Returns Filed	Yes (1)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	Yes (1)	UnrelatedBusIncmOverLimitInd
Form990 T Filed	Yes (1)	Form990TFiledInd
Foreign Financial Account	0	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTransInd
Taxable Party Notification	0	TaxablePartyNotificationInd
Nondeductible Contributions	0	NondeductibleContributionsInd
Quid Pro Quo Contributions	0	QuidProQuoContributionsInd
Form8282 Property Disposed Of	0	Form8282PropertyDisposedOfInd
Indoor Tanning Services	0	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	0	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	0	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	20	GoverningBodyVotingMembersCnt
Independent Voting Member	20	IndependentVotingMemberCnt
Family Or Business Rln	0	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	0	DelegationOfMgmtDutiesInd
Change To Org Documents	0	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	Yes (1)	MembersOrStockholdersInd
Election Of Board Members	Yes (1)	ElectionOfBoardMembersInd
Decisions Subject To Approva	0	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (1)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (1)	MinutesOfCommitteesInd
Officer Mailing Address	0	OfficerMailingAddressInd
Local Chapters	Yes (1)	LocalChaptersInd
Policies Reference Chapters	Yes (1)	PoliciesReferenceChaptersInd
Form990 Provided To Gvrn Body	Yes (1)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (1)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (1)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (1)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (1)	WhistleblowerPolicyInd
Document Retention Policy	Yes (1)	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (1)	CompensationProcessCEOInd
Compensation Process Other	Yes (1)	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	JOHNETTA TYLER	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	7737554700	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	2750 N LAKEVIEW AVENUE	AddressLine1Txt
City	CHICAGO	CityNm
State Abbreviation	IL	StateAbbreviationCd
ZIP	60614	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (25 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	Highest Compensated EmployeeHighestCompensatedEmployeeInd
BRYAN KLATT
GENERAL SECRETARY/COO	40.00	Yes (X)	Yes (X)	$193,888	$0	$17,246
T KEITH MILLS
GRAND EXALTED RULER	1.00	Yes (X)	Yes (X)	$0	$0	$0
D LYNN BITTICK
GRAND EXALTED RULER AIDE	1.00	Yes (X)	Yes (X)	$0	$0	$0
CARL S SIMPSON
GRAND ESTEEMED LEADING KNI	1.00	Yes (X)	Yes (X)	$0	$0	$0
CRAIG J HUCH
GRAND ESTEEMED LOYAL KNIGH	1.00	Yes (X)	Yes (X)	$0	$0	$0
RICK E CALLAWAY
GRAND ESTEEMED LECTURING K	1.00	Yes (X)	Yes (X)	$0	$0	$0
LEO R BLANCHETTE
GRAND INNER GUARD	1.00	Yes (X)	Yes (X)	$0	$0	$0
J CURTIS NEELY
GRAND TILER	1.00	Yes (X)	Yes (X)	$0	$0	$0
TIMOTHY J WHALEN
GRAND ESQUIRE	1.00	Yes (X)	Yes (X)	$0	$0	$0
REV FATHER MICHAEL MARTINE
GRAND MEMBER	1.00	Yes (X)	Yes (X)	$0	$0	$0
RANDY P SHOOK
GRAND TRUSTEE CHAIRMAN	1.00	Yes (X)	Yes (X)	$0	$0	$0
BRUCE A HIDLEY
GRAND TRUSTEE VICE CHAIRMA	1.00	Yes (X)	Yes (X)	$0	$0	$0
ALLEN H LENORT
GRAND TRUSTEE SECRETARY	1.00	Yes (X)	Yes (X)	$0	$0	$0
CHARLES R CAMPBELL
GRAND TRUSTEE APPROVING ME	1.00	Yes (X)		$0	$0	$0
RICHARD J TABACHUK
GRAND TRUSTEE HOME CORPORA	1.00	Yes (X)		$0	$0	$0
JOSEPH C BASIL
GRAND TRUSTEE PENSIONS MEM	1.00	Yes (X)		$0	$0	$0
RONALD L HICKS
ELKS MAGAZINE CHAIRMAN	1.00		Yes (X)	$0	$0	$0
MALCOLM J MCPHERSON
ELKS MAGAZINE VICE-CHAIRMA	1.00		Yes (X)	$0	$0	$0
MICHAEL F ZELLEN
ELKS MAGAZINE SECRETARY	1.00		Yes (X)	$0	$0	$0
LOUIS J GRILLO
ELKS MAGAZINE TREASURER	1.00		Yes (X)	$0	$0	$0
MICHAEL T LUHR
ELKS MAGAZINE MEMBER	1.00		Yes (X)	$0	$0	$0
SPENCER MOORE
DIRECTOR	40.00			$130,028	$0	$14,307	Yes (X)
JOHNETTA TYLER
CONTROLLER	40.00			$123,516	$0	$14,029	Yes (X)
FREDRICK MENSCH
DIRECTOR	40.00			$112,239	$0	$13,631	Yes (X)
PHIL CLAIBORNE
DIRECTOR	40.00			$107,764	$0	$13,207	Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$667,435	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$72,420	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	5	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	Yes (1)	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (5 entries)

Address Line1ContractorAddress/USAddress/AddressLine1Txt	CityContractorAddress/USAddress/CityNm	State AbbreviationContractorAddress/USAddress/StateAbbreviationCd	ZIPContractorAddress/USAddress/ZIPCd	ServicesServicesDesc	CompensationCompensationAmt
QUAD GRAPHICS INC
PO BOX 644840	PITTSBURGH	PA	15264	PRINTING	$1,441,195
FREEMAN AUDIO VISUAL
PO BOX 734596	DALLAS	TX	75373	EVENT MANAGEMENT	$507,352
RKON INCORPORATED
328 S JEFFERSON ST 450	CHICAGO	IL	60661	CONSULTING IT SERVICES	$403,154
STELLAR GRAPHICS INC
188 INDUSTRIAL DR STE 428	ELMHURST	IL	60126	PRINTING	$349,763
ADAPTIVE INSIGHTS WORKDAY INC
PO BOX 399115	SAN FRANCISCO	CA	94139	CONSULTING IT SERVICES	$271,240

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	5	CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (5 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
CASUALTY INSURANCE	900099	$12,254,252	$12,254,252
GENERAL LIABILITY INSURANCE ASSES	900099	$6,134,312	$6,134,312
MEMBERSHIP DUES	900099	$5,058,688	$5,058,688
ELKS MAGAZINE SUBSCRIPTIONS	900099	$4,286,170	$4,286,170
NATIONAL CONVENTION	900099	$531,610	$531,610

Total Oth Program Service Rev TotalOthProgramServiceRevGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$25,346	TotalRevenueColumnAmt
Related Or Exempt Func Income	$25,346	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$28,290,378	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$1,631,516	TotalRevenueColumnAmt
Exclusion	$1,631,516	ExclusionAmt

Royalties Revenue RoyaltiesRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$185,726	TotalRevenueColumnAmt
Exclusion	$185,726	ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Securities	$37,391,861	SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Securities	$32,589,723	SecuritiesAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	$4,802,138	SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$4,802,138	TotalRevenueColumnAmt
Exclusion	$4,802,138	ExclusionAmt

Field	Value	IRS element (for citing)
Gross Sales Of Inventory	$836,046	GrossSalesOfInventoryAmt
Cost Of Goods Sold	$652,916	CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$183,130	TotalRevenueColumnAmt
Exclusion	$183,130	ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp (2 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Unrelated Business RevenueUnrelatedBusinessRevenueAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
ADVERTISING	541800	$665,681	$665,681
OTHER REVENUE	900099	$160,584		$160,584

Field	Value	IRS element (for citing)
Other Revenue Total	$826,265	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$35,919,153	TotalRevenueColumnAmt
Related Or Exempt Func Income	$28,450,962	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$665,681	UnrelatedBusinessRevenueAmt
Exclusion	$6,802,510	ExclusionAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

Field	Value	IRS element (for citing)
Total	$161,780	TotalAmt

Benefits To Members BenefitsToMembersGrp

Field	Value	IRS element (for citing)
Total	$10,571,460	TotalAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$211,134	TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$1,616,595	TotalAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$78,227	TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$166,724	TotalAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$137,196	TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$159,882	TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$42,930	TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

Field	Value	IRS element (for citing)
Total	$359,946	TotalAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$557,949	TotalAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$15,432	TotalAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$263,847	TotalAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$32,794	TotalAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$313,426	TotalAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$1,624,770	TotalAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$643,978	TotalAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$112,754	TotalAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt
MAGAZINE EXPENSES	$1,192,977
INSURANCE ADMINISTRATIO	$11,267,287
POSTAGE	$1,708,419
IT, ACCOUNTING AND HR A	$1,467,534

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$1,078,564	TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$33,785,605	TotalAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$15,644,219	BOYAmt
EOY	$16,042,740	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$149,907	BOYAmt
EOY	$194,597	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$794,221	BOYAmt
EOY	$1,714,355	EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

Field	Value	IRS element (for citing)
BOY	$256,698	BOYAmt
EOY	$282,277	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$8,779,469	BOYAmt
EOY	$10,408,219	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$6,730,464	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$5,401,425	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$936,065	BOYAmt
EOY	$1,329,039	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$85,890,237	BOYAmt
EOY	$75,911,821	EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

Field	Value	IRS element (for citing)
BOY	$6,857,420	BOYAmt
EOY	$6,623,236	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$89,331	BOYAmt
EOY	$220,364	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$119,397,567	BOYAmt
EOY	$112,726,648	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$1,020,993	BOYAmt
EOY	$1,166,435	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$19,717,547	BOYAmt
EOY	$21,877,601	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$19,112,512	BOYAmt
EOY	$18,530,512	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$39,851,052	BOYAmt
EOY	$41,574,548	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$79,546,515	BOYAmt
EOY	$71,152,100	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$79,546,515	BOYAmt
EOY	$71,152,100	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$119,397,567	BOYAmt
EOY	$112,726,648	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$2,133,548	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	-$10,527,963	NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Info In Schedule O Part XII	Yes (X)	InfoInScheduleOPartXIIInd
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	0	AccountantCompileOrReviewInd
FS Audited	Yes (1)	FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

Field	Value	IRS element (for citing)
Separate Basis Fincl Stmt	Yes (X)	SeparateBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	Yes (1)	AuditCommitteeInd
Federal Grant Audit Required	0	FederalGrantAuditRequiredInd

Schedule D IRS990ScheduleD

Land LandGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$480,012	OtherCostOrOtherBasisAmt
Book Value	$480,012	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$3,458,563	OtherCostOrOtherBasisAmt
Depreciation	$3,458,563	DepreciationAmt
Book Value	$0	BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$234,725	OtherCostOrOtherBasisAmt
Depreciation	$205,141	DepreciationAmt
Book Value	$29,584	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$2,535,996	OtherCostOrOtherBasisAmt
Depreciation	$1,716,553	DepreciationAmt
Book Value	$819,443	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$21,168	OtherCostOrOtherBasisAmt
Depreciation	$21,168	DepreciationAmt
Book Value	$0	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$1,329,039	TotalBookValueLandBuildingsAmt

Other Securities OtherSecuritiesGrp

Field	Value	IRS element (for citing)
Desc	MUTUAL FUNDS	Desc
Book Value	$6,623,236	BookValueAmt
Method Valuation	F	MethodValuationCd

Field	Value	IRS element (for citing)
Total Book Value Securities	$6,623,236	TotalBookValueSecuritiesAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)

DescDesc	AmtAmt
LIABILITY FOR INSURANCE PROGRAMS	$17,550,000
OTHER LIABILITIES	$980,512

Field	Value	IRS element (for citing)
Total Liability	$18,530,512	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$25,031,244	TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst	-$10,527,963	NetUnrealizedGainsInvstAmt
Revenue Not Reported	-$10,527,963	RevenueNotReportedAmt
Revenue Subtotal	$35,559,207	RevenueSubtotalAmt
Investment Expenses Not Incld	$359,946	InvestmentExpensesNotIncldAmt
Revenue Not Reported Fincl Stmt	$359,946	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$35,919,153	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$33,425,659	TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported	$0	ExpensesNotReportedAmt
Expenses Subtotal	$33,425,659	ExpensesSubtotalAmt
Investment Expenses Not Incld2	$359,946	InvestmentExpensesNotIncld2Amt
Expenses Not Rpt Fincl Stmt	$359,946	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$33,785,605	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART X, LINE 2:	FormAndLineReferenceDesc
Explanation	THE ORGANIZATION FOLLOWS THE GUIDANCE OF ACCOUNTING STANDARDS CODIFICATION (ASC 740) ACCOUNTING FOR INCOME TAXES, RELATED TO UNCERTAINTIES IN INCOME TAXES, WHICH PRESCRIBES A THRESHOLD OF MORE LIKELY THAN NOT FOR RECOGNITION AND DERECOGNITION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. THERE ARE NO SUCH UNCERTAIN TAX POSITIONS FOR THE ORGANIZATION FOR THE YEAR ENDED MAY 31, 2022. FOR FEDERAL INCOME TAX PURPOSES, THE TAX RETURNS ESSENTIALLY REMAIN OPEN FOR POSSIBLE EXAMINATION FOR A PERIOD OF THREE YEARS AFTER THE RESPECTIVE FILING DEADLINES OF THOSE RETURNS. THE ORGANIZATION IS GENERALLY NO LONGER SUBJECT TO EXAMINATIONS BY THE INTERNAL REVENUE SERVICE FOR YEARS PRIOR TO 2018.	ExplanationTxt

Schedule I IRS990ScheduleI

Field	Value	IRS element (for citing)
Grant Records Maintained	Yes (1)	GrantRecordsMaintainedInd

Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp (4 entries)

Grant TypeGrantTypeTxt	RecipientRecipientCnt	Cash GrantCashGrantAmt
FINANCIAL ASSISTANCE TO WIDOWS OF ELKS MEMBERS	9	$91,000
BURIAL OF FORMER ELKS MEMBERS	2	$24,180
HEALTHCARE ASSISTANCE TO ELK MEMBERS	2	$2,000
GIFTS OF APPECIATION	5	$44,600

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Payments For Use Of Residence	Yes (X)	PaymentsForUseOfResidenceInd
Written Policy Ref T And E Expnss	Yes (1)	WrittenPolicyRefTAndEExpnssInd
Substantiation Required	Yes (1)	SubstantiationRequiredInd
Compensation Committee	Yes (X)	CompensationCommitteeInd
Compensation Survey	Yes (X)	CompensationSurveyInd
Board Or Committee Approval	Yes (X)	BoardOrCommitteeApprovalInd
Severance Payment	0	SeverancePaymentInd
Supplemental Nonqual Rtr Plan	0	SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm	0	EquityBasedCompArrngmInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp

Field	Value	IRS element (for citing)
Person	BRYAN KLATT	PersonNm
Title	GENERAL SECRETARY/COO	TitleTxt
Base Compensation Filing Org	$192,444	BaseCompensationFilingOrgAmt
Compensation Based On Rltd Orgs	$0	CompensationBasedOnRltdOrgsAmt
Bonus Filing Organization	$1,444	BonusFilingOrganizationAmount
Bonus Related Organizations	$0	BonusRelatedOrganizationsAmt
Other Compensation Filing Org	$0	OtherCompensationFilingOrgAmt
Other Compensation Rltd Orgs	$0	OtherCompensationRltdOrgsAmt
Deferred Compensation Flng Org	$9,422	DeferredCompensationFlngOrgAmt
Deferred Comp Rltd Orgs	$0	DeferredCompRltdOrgsAmt
Nontaxable Benefits Filing Org	$7,824	NontaxableBenefitsFilingOrgAmt
Nontaxable Benefits Rltd Orgs	$0	NontaxableBenefitsRltdOrgsAmt
Total Compensation Filing Org	$211,134	TotalCompensationFilingOrgAmt
Total Compensation Rltd Orgs	$0	TotalCompensationRltdOrgsAmt
Comp Report Prior990 Filing Org	$0	CompReportPrior990FilingOrgAmt
Comp Report Prior990 Rltd Orgs	$0	CompReportPrior990RltdOrgsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 6	LINE 6 EXPLANATION - THE ORGANIZATION IS A NONSTOCK MEMBERSHIP ASSOCIATION. THE MEMBERSHIP ELECTS THE GOVERNING BOARD AND APPROVES SIGNIFICANT DECISIONS.
FORM 990, PART VI, SECTION A, LINE 7A	LINE 7A EXPLANATION - THE ORGANIZATION'S BOARD OF TRUSTEES IS ELECTED BY THE MEMBERSHIP OF THE ORGANIZATION.
FORM 990, PART VI, SECTION B, LINE 11B	LINE 11B EXPLANATION - THE FORM 990 IS REVIEWED BY THE GRAND SECRETARY/COO AND THE CONTROLLER. MEMBERS OF THE BOARD OF TRUSTEES RECEIVE A COPY OF THE FORM 990 AND ANY QUESTIONS AND COMMENTS THAT ARISE ARE DISCUSSED WITH THE GRAND SECRETARY/COO.
FORM 990, PART VI, SECTION B, LINE 12C	THE ORGANIZATION MAINTAINS A WRITTEN CONFLICT OF INTEREST POLICY THAT IS SIGNED BY EACH TRUSTEE UPON JOINING THE BOARD. IN ADDITION, THE BOARD MEMBERS OF THE ORGANIZATION'S OFFICERS ARE REQUIRED TO ANNUALLY REVIEW THE POLICY. THEY ARE REQUIRED TO DISCLOSE ALL MATERIAL FACTS OR ANY ACTUAL OR POSSIBLE CONFLICTS OF INTEREST BY THEMSELVES OR THEIR FAMILY TO THE OTHER BOARD MEMBERS. THE BOARD, EXCLUSIVE OF THE INTERESTED PERSON, DETERMINES WHETHER A CONFLICT OF INTEREST EXISTS AND WHETER IT IS IN THE BEST INTEREST OF THE ORGANIZATION TO ENTER INTO THE TRANSACTION OR ARRANGEMENT.
FORM 990, PART VI, SECTION B, LINE 15	THE ORGANIZATION MAINTAINS A COMPENSATION COMMITTEE THAT REVIEWS ANNUAL SALARIES BASED ON PERFORMANCE REVEIWS AND MARKET DATA.
FORM 990, PART VI, SECTION C, LINE 19	REQUESTS FOR AUDITED FINANCIAL STATEMENTS, TAX RETURNS, CONFLICT OF INTEREST STATEMENTS AND OTHER GOVERNING DOCUMENTS ARE CHANNELED THROUGH THE GRAND SECRETARY/COO AND MADE AVAILABLE UPON REQUEST.
PART XII, LINE 2C	THE ORGANIZATION HAS A BOARD THAT ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF THE INDEPENDENT ACCOUNTANT.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (5 entries)

Address Line1USAddress/AddressLine1Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd	EINEIN	Primary ActivitiesPrimaryActivitiesTxt	Legal Domicile StateLegalDomicileStateCd	Exempt Code SectionExemptCodeSectionTxt	Public Charity StatusPublicCharityStatusTxt	Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt	Controlled OrganizationControlledOrganizationInd
ELKS NATIONAL FOUNDATION INC
2750 N LAKEVIEW AVENUE	CHICAGO	IL	60614	263718342	CHARITY	IL	501(C)(3)	LINE_7_ORGANIZATION_	BENEVOLENT AND PROTECTIVE ORDER OF ELKS OF THE UNITED STATES OF AMERICA	Yes (1)
ELKS VETERANS MEMORIAL RESTORATION TRUST
425 W DIVERSEY PARKWAY	CHICAGO	IL	60614	363718320	PUBLIC BUILDING MAINTENANCE	IL	501(C)(3)	LINE_7_ORGANIZATION_	BENEVOLENT AND PROTECTIVE ORDER OF ELKS OF THE UNITED STATES OF AMERICA	Yes (1)
ELKS NATIONAL VETERANS SERVICE COMM
2750 N LAKEVIEW AVE	CHICAGO	IL	60614	131548228	SERVICE FOR VETERANS	DC	501(C)(3)	LINE_7_ORGANIZATION_	BENEVOLENT AND PROTECTIVE ORDER OF ELKS OF THE UNITED STATES OF AMERICA	Yes (1)
ELKS DISASTER RELIEF PROGRAM INC
2750 N LAKEVIEW AVE	CHICAGO	IL	60614	461879284	SUPPORT	IL	501(C)(3)	LINE_7_ORGANIZATION_	BENEVOLENT AND PROTECTIVE ORDER OF ELKS OF THE UNITED STATES OF AMERICA	Yes (1)
ELKS NATIONAL HOME AND RETIREMENT CENTER
2750 N LAKEVIEW AVE	CHICAGO	IL	60614	260780692	ADULT RETIREMENT CENTER (DEFUNCT)	IL	501(C)(3)	LINE_7_ORGANIZATION_	BENEVOLENT AND PROTECTIVE ORDER OF ELKS OF THE UNITED STATES OF AMERICA	Yes (1)

Field	Value	IRS element (for citing)
Receipt Of Int Annts Rnts Rylts	0	ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org	0	GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org	0	GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org	0	LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org	0	LoansOrGuaranteesFromOthOrgInd
Div Related Organization	0	DivRelatedOrganizationInd
Asset Sale To Other Org	0	AssetSaleToOtherOrgInd
Asset Purchase From Other Org	0	AssetPurchaseFromOtherOrgInd
Asset Exchange	0	AssetExchangeInd
Rental Of Facilities To Oth Org	0	RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org	Yes (1)	RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org	0	PerformOfServicesForOthOrgInd
Perform Of Services By Other Org	0	PerformOfServicesByOtherOrgInd
Sharing Of Facilities	Yes (1)	SharingOfFacilitiesInd
Paid Employees Sharing	0	PaidEmployeesSharingInd
Reimbursement Paid To Other Org	0	ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org	Yes (1)	ReimbursementPaidByOtherOrgInd
Transfer To Other Org	0	TransferToOtherOrgInd
Transfer From Other Org	0	TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp (4 entries)

Transaction TypeTransactionTypeTxt	InvolvedInvolvedAmt	Method Of Amount DeterminationMethodOfAmountDeterminationTxt
ELKS NATIONAL FOUNDATION INC
N	$346,914	COST
ELKS VETERANS MEMORIAL RESTORATION TRUST
K	$194,927	COST
ELKS NATIONAL VETERANS SERVICE COMMISSION
N	$59,271	COST
ELKS NATIONAL VETERANS SERVICE COMMISSION
Q	$304,171	COST