The Elks lodge provides a facility to its members for dining and entertainment purposes. The facility is also used for meetings and social events for its members.

501(c)(8) fraternal beneficiary society; the IRS lists gifts to it as tax-deductible.
73¢ of each $1 spent went to programs.
$11K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2021 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(8)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
5 of 6
filings with a surplus
Average surplus $79K a year · 11% of revenue · last 6 filings
Fine: a surplus in 5 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
73%
of spending
Fine: 73% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$11K
to officers and key staff · 2% of spending
Looks good: pay to officers and key staff is 2% of spending; 15% or less.
Pt VII · Sec A
3 mo
of spending, in cash
Plus $187K in investments, Pt X · Ln 11–13
Looks good: 3.3 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$190K
13% of total assets
Looks good: liabilities are 13% of assets; 50% or less.
Pt X · Ln 26
Independent board members
9
of 9 voting members
Looks good: 9 of 9 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$597K
-31% vs prior year
Spent
$554K
To programs
73%
Net assets
$1.3M
By yearFY2020–FY2025
Revenue
$597K
FY2021▼ -31%
Tap a bar for its year
Revenue by fiscal year
FY2020$866K
FY2021$597K
FY2022$650K
FY2023$992K
FY2024$665K
FY2025$675K
Expenses
$554K
FY2021▼ -41%
Tap a bar for its year
Expenses by fiscal year
FY2020$942K
FY2021$554K
FY2022$597K
FY2023$667K
FY2024$618K
FY2025$596K
Net assets
$1.3M
FY2021▲ +4%
Tap a bar for its year
Net assets by fiscal year
FY2020$1.2M
FY2021$1.3M
FY2022$1.3M
FY2023$1.6M
FY2024$1.7M
FY2025$1.7M

From the FY2021 Form 990 (year ending March 2021) · figures checked against the IRS filing · see the original

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You’re viewing the FY2021 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Oct 1951.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

73 cents of each dollar spent went to programs.

Program services 73% · $402K Management & general 22% · $121K Fundraising 6% · $31K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

11 people listed on the 990; $11K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2020); the FY2021 filing did not itemize Part VII
$6,369Pt VII · Sec A
Secretary
$4,381Pt VII · Sec A
Trustee
$0Pt VII · Sec A
$0Pt VII · Sec A
Trustee
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Leading Knig
$0Pt VII · Sec A

Compensation history total reportable pay by year · 6 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Bobbi Kassick$8,961—————
Charles Gilmore—————$8,925
Sarah Graf—$8,500$8,827$8,500$4,381—
Connie Davis$7,662$5,261————
Wayne Curtis—————$7,560
Barbara Shepard——$7,477$7,200$6,369—

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Ocala Elks Association INC executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Offers members a place for dining, entertainment, meetings, and social events.

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Provided by the organization

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1 program · $402K · in their own filed words · FY2020
01

A private fraternal club for the exclusive use of the membership, providing an area for membership to socialize, build friendships and gather with people who share similar interests.

$402Kprogram expense

By the numbers

The FY2021 990, line by line.

1The main four
Money inPt VIII
$597K
Ln 12
Fees for servicesLn 2g$246K
Gifts and grantsLn 1h$189K
Other incomeLn 4–11$156K
Money outPt IX
$554K
Ln 25
Programscol B$402K
Managementcol C$121K
Fundraisingcol D$31K
Owns and owesPt X
$1.3M
net assets · Ln 32
Cash and savingsLn 1–2$151K
Total assetsLn 16$1.5M
LiabilitiesLn 26$190K
PeoplePt VI, VII
11
listed · VII A
PaidVII A2
Voting boardVI 1a9
IndependentVI 1b9
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$189K
Government grantsLn 1e$2K
Fees for servicesLn 2g$246K
Investment incomeLn 3$5K
Other incomeLn 4–11$156K
Total revenueLn 12$597K
Assets in detailPt X, end of year
CashLn 1$151K
Cash and savings togetherLn 1–2$151K
InvestmentsLn 11–13$187K
Land, buildings, equipmentLn 10c$1.1M
Total assetsLn 16$1.5M
LiabilitiesLn 26$190K
Net assetsLn 32$1.3M
OperationsPt I, VI
EmployeesI 520
VolunteersI 675
Fiscal year endsHeaderMarch
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY21End FY21
Cash and savingsLn 1–2$100K$151K
InvestmentsLn 11–13$125K$187K
Land, buildings, equipmentLn 10c$1.1M$1.1M
Total assetsLn 16$1.3M$1.5M
LiabilitiesLn 26$102K$190K
Net assetsLn 32$1.2M$1.3M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$11K$11K
Other salaries and wagesLn 7$94K$79K$16K
Payroll taxesLn 10$13K$9K$5K
Accounting feesLn 11c$16K$8K$8K
Office expensesLn 13$46K$7K$39K
Information technologyLn 14$7K$7K
OccupancyLn 16$85K$55K$30K
Depreciation, depletion and amortizationLn 22$51K$51K
InsuranceLn 23$16K$15K$2K
Other expenses (24a–d)Ln 24$189K$158K$31K
All other expensesLn 24e$25K$21K$3K
Total functional expensesLn 25$554K$402K$121K$31K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $675K$596K$79K$1.7M 990 PDF
FY2024 $665K$618K$47K$1.7M 990 PDF
FY2023 $992K$667K$325K$1.6M 990 PDF
FY2022 $650K$597K$53K$1.3M 990 PDF
FY2021 Viewing $597K$554K$43K$1.3M 990 PDF
FY2020 $866K$942K−$76K$1.2M 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2021 990 (6 parts)
Part I · Summary $596,617 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $195,021$188,814
I-9 Program service revenuePrior year $534,096$246,195
I-10 Investment incomePrior year $3,336$5,347
I-11 Other revenuePrior year $133,978$156,261
I-12 Total revenuePrior year $866,431$596,617
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $305,571$118,363
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $636,704$435,369
I-18 Total expensesPrior year $942,275$553,732
I-19 Revenue less expensesPrior year −$75,844$42,885
Part VI · Governance 9 of 9 board members independent, no flags
VI-1a Voting members of the governing body9
VI-1b Independent voting members9
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $596,617 across 9 lines filed
VIII-1b Membership dues$149,941
VIII-1e Government grants$1,500
VIII-1f All other contributions, gifts and grants$37,373
VIII-1h Total contributions, gifts and grants$188,814
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Unrelated business $64,083 · Excluded from tax $182,112$246,195
VIII-3 Investment incomeExcluded from tax $5,347$5,347
VIII-6 Net rental income or lossExcluded from tax $152,576$152,576
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $3,685$3,685
VIII-12 Total revenueRelated to mission $3,685 · Unrelated business $64,083 · Excluded from tax $340,035$596,617
Part IX · Statement of functional expenses $553,732 across 11 lines filed
IX-5 Pay of current officers, directors and key staffManagement $10,750$10,750
IX-7 Other salaries and wagesPrograms $78,686 · Management $15,662$94,348
IX-10 Payroll taxesPrograms $8,569 · Management $4,696$13,265
IX-11c Accounting feesPrograms $7,824 · Management $8,324$16,148
IX-13 Office expensesPrograms $6,901 · Management $39,333$46,234
IX-14 Information technologyManagement $7,194$7,194
IX-16 OccupancyPrograms $55,031 · Management $29,951$84,982
IX-22 Depreciation, depletion and amortizationPrograms $51,332$51,332
IX-23 InsurancePrograms $14,592 · Management $1,632$16,224
IX-24 Other expenses (24a–d)Programs $157,546 · Fundraising $31,132$188,678
IX-24e All other expensesPrograms $21,466 · Management $3,111$24,577
IX-25 Total functional expensesPrograms $401,947 · Management $120,653 · Fundraising $31,132$553,732
Part X · Balance sheet $1,472,800 assets, 15 lines filed
X-1 Cash, non-interest-bearingStart of year $99,642$150,568
X-4 Accounts receivableStart of year $12,067$1,965
X-8 Inventories for sale or useStart of year $26,289$9,963
X-10c Land, buildings and equipment, netStart of year $1,072,489$1,123,565
X-11 Publicly traded securitiesStart of year $125,026$186,739
X-16 Total assetsStart of year $1,335,513$1,472,800
X-17 Accounts payable and accrued expensesStart of year $21,333$14,301
X-19 Deferred revenueStart of year $77,839$78,557
X-24 Unsecured notes and loans payable$94,405
X-25 Other liabilitiesStart of year $2,468$2,413
X-26 Total liabilitiesStart of year $101,640$189,676
X-27 Net assets without donor restrictionsStart of year $1,220,272$1,272,746
X-28 Net assets with donor restrictionsStart of year $13,601$10,378
X-32 Total net assets or fund balancesStart of year $1,233,873$1,283,124
X-33 Total liabilities and net assetsStart of year $1,335,513$1,472,800
Part XI · Reconciliation of net assets $1,283,124 net assets at year end
XI-1 Total revenue$596,617
XI-2 Total expenses$553,732
XI-3 Revenue less expenses$42,885
XI-4 Net assets at start of year$1,233,873
XI-5 Net unrealized gains (losses) on investments$6,366
XI-10 Net assets at end of year$1,283,124

Form 990 e-file (XML) FY2021 from the IRS · Classification, formation year and address from the IRS Business Master File

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