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    <ReturnTs>2024-08-08T14:27:33-04:00</ReturnTs>
    <TaxPeriodEndDt>2024-03-31</TaxPeriodEndDt>
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      <PreparerUSAddress>
        <AddressLine1Txt>441 S RANSOM ST</AddressLine1Txt>
        <CityNm>Ottumwa</CityNm>
        <StateAbbreviationCd>IA</StateAbbreviationCd>
        <ZIPCd>52501</ZIPCd>
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        <BusinessNameLine1Txt>BENEVOLENT AND PROTECTIVE ORDER OF ELKS LODGE 347</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>BENE</BusinessNameControlTxt>
      <USAddress>
        <AddressLine1Txt>413 IOWA AVE</AddressLine1Txt>
        <CityNm>Ottumwa</CityNm>
        <StateAbbreviationCd>IA</StateAbbreviationCd>
        <ZIPCd>52501</ZIPCd>
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      <PersonNm>KEVIN SYLVESTER</PersonNm>
      <PersonTitleTxt>EXAULT RULER</PersonTitleTxt>
      <PhoneNum>6417778830</PhoneNum>
      <SignatureDt>2024-08-06</SignatureDt>
      <DiscussWithPaidPreparerInd>false</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>MINNIE STUFFLEBEEM</PreparerPersonNm>
      <PTIN>P00097157</PTIN>
      <PhoneNum>6416845967</PhoneNum>
      <PreparationDt>2024-08-08</PreparationDt>
      <SelfEmployedInd>X</SelfEmployedInd>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-08-08 14:25:15Z</BuildTS>
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      <GroupExemptionNum>1156</GroupExemptionNum>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <Organization501cInd organization501cTypeTxt="8">X</Organization501cInd>
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      <GrossReceiptsAmt>142507</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>540</ContributionsGiftsGrantsEtcAmt>
      <MembershipDuesAmt>4974</MembershipDuesAmt>
      <InvestmentIncomeAmt>3</InvestmentIncomeAmt>
      <GamingGrossIncomeAmt>7045</GamingGrossIncomeAmt>
      <FundraisingGrossIncomeAmt>2023</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>14975</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>-5907</SpecialEventsNetIncomeLossAmt>
      <GrossSalesOfInventoryAmt>62633</GrossSalesOfInventoryAmt>
      <CostOfGoodsSoldAmt>42875</CostOfGoodsSoldAmt>
      <GrossProfitLossSlsOfInvntryAmt>19758</GrossProfitLossSlsOfInvntryAmt>
      <OtherRevenueTotalAmt>65289</OtherRevenueTotalAmt>
      <TotalRevenueAmt>84657</TotalRevenueAmt>
      <SalariesOtherCompEmplBnftAmt>7500</SalariesOtherCompEmplBnftAmt>
      <FeesAndOtherPymtToIndCntrctAmt>1034</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>14164</OccupancyRentUtltsAndMaintAmt>
      <OtherExpensesTotalAmt>62420</OtherExpensesTotalAmt>
      <TotalExpensesAmt>85118</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-461</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>244098</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>243637</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>175832</BOYAmt>
        <EOYAmt>177757</EOYAmt>
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      <LandAndBuildingsGrp>
        <BOYAmt>66265</BOYAmt>
        <EOYAmt>63879</EOYAmt>
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      <OtherAssetsTotalDetail>
        <BOYAmt>2001</BOYAmt>
        <EOYAmt>2001</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>244098</BOYAmt>
        <EOYAmt>243637</EOYAmt>
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      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
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      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>244098</BOYAmt>
        <EOYAmt>243637</EOYAmt>
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      <PrimaryExemptPurposeTxt>FUNDING OF COMMUNITY AND YOUTH PROGRAMS</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>COMMUNITY ACTIVITIES, YOUTH ACTIVITIES, FLAG DAY, AMERICANISM AND ELKS NATIONAL AND STATE PROGRAMS</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>KEVIN SYLVESTER</PersonNm>
        <TitleTxt>EXALTED RULER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>BRENT YATES</PersonNm>
        <TitleTxt>TRUSTEE CHAIR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>KELLY SPURGEON</PersonNm>
        <TitleTxt>TREASURE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>SHERRY SYLVESTER</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ERIN SYLVESTER</PersonNm>
        <TitleTxt>LEADING KNIGHT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>BERNIE PARRISH</PersonNm>
        <TitleTxt>LECTURING KNIGHT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>AMANDA JARVIS</PersonNm>
        <TitleTxt>LOYAL KNIGHT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
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      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>SHERRY SYLVESTER</PersonNm>
        <USAddress>
          <AddressLine1Txt>906 QUEEN ANNE</AddressLine1Txt>
          <CityNm>Ottumwa</CityNm>
          <StateAbbreviationCd>IA</StateAbbreviationCd>
          <ZIPCd>52501</ZIPCd>
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        <PhoneNum>6417778830</PhoneNum>
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      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
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        <FormAndLineReferenceDesc>Description of other revenue Part I line 8</FormAndLineReferenceDesc>
        <ExplanationTxt>Description AmountLODGE ACTIVITIES 9,664MISC INCOME 12,515OPEN HOUSE 29,944INITIATION FEES 516STATE ASSC PER CAPITA 659GL PER CAPITA FEES 3,641LODGE AND CLUB RENTALS 8,350</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of other expenses Part I line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Description AmountDepreciation from 4562 2,386BANK CHARGES 73DONATIONS 2,533LODGE EXPENSE 904INSURANCE 4,729JANITORIAL 1,390LODGE ACTIVITIES 4,475MISC EXPENSE 5,480SUPPLIES 23,279BINGO EXPENSE 2,266PER CAPITA 1,574SANITATION 766CONVENTIONS 6,173SALES TAX 2,028ENTERTAINMENT 710PERMITS AND LICENSES 1,928ADVERTISING 1,726</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of other assets Part II line 24</FormAndLineReferenceDesc>
        <ExplanationTxt>Category Beginning of Year End of YearINVENTORIES,MACHINERY &amp; EQUIP 2,001 2,001</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
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