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        <BusinessNameLine1Txt>BENSON BLEVINS &amp; ASSOCIATES PLLC</BusinessNameLine1Txt>
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      <PreparerUSAddress>
        <AddressLine1Txt>302 9TH ST PO BOX 1026</AddressLine1Txt>
        <CityNm>NORTH WILKESBORO</CityNm>
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        <BusinessNameLine2Txt>ELKS OF THE USA</BusinessNameLine2Txt>
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      <PhoneNum>3368182346</PhoneNum>
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        <ZIPCd>28659</ZIPCd>
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      <PersonNm>ARNOLD LAKEY</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <PhoneNum>3368182346</PhoneNum>
      <SignatureDt>2024-08-14</SignatureDt>
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      <PreparerPersonNm>JODY R HAMBY</PreparerPersonNm>
      <PTIN>P00621937</PTIN>
      <PhoneNum>3368383175</PhoneNum>
      <PreparationDt>2024-08-14</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-08-08 14:25:15Z</BuildTS>
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      <WebsiteAddressTxt>ELKS.ORG</WebsiteAddressTxt>
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      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>109717</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>15766</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>1600</ProgramServiceRevenueAmt>
      <GamingGrossIncomeAmt>14500</GamingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>5480</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>9020</SpecialEventsNetIncomeLossAmt>
      <GrossSalesOfInventoryAmt>11394</GrossSalesOfInventoryAmt>
      <CostOfGoodsSoldAmt>9382</CostOfGoodsSoldAmt>
      <GrossProfitLossSlsOfInvntryAmt>2012</GrossProfitLossSlsOfInvntryAmt>
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      <TotalRevenueAmt>94855</TotalRevenueAmt>
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      <NetAssetsOrFundBalancesBOYAmt>163619</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>163401</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
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        <BOYAmt>9976</BOYAmt>
        <EOYAmt>11052</EOYAmt>
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        <EOYAmt>28160</EOYAmt>
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        <BOYAmt>196936</BOYAmt>
        <EOYAmt>193093</EOYAmt>
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      <PrimaryExemptPurposeTxt>THE MISSION OF THE ELKS NATIONAL FOUNDATION IS TO HELP ELKS BUILD STRONGER COMMUNITIES. WE FULFILL THIS PLEDGE BY INVESTING IN COMMUNITIES WHERE ELKS LIVE AND WORK. WE HELP YOUTH DEVELOP LIFELONG SKILLS, SEND STUDENTS TO COLLEGE, MEET THE NEEDS OF TODAY'S VETERANS, SUPPORT THE CHARITABLE WORK OF THE STATE ELKS ASSOCIATIONS, AND FUND PROJECTS THAT IMPROVE THE QUALITY OF LIFE IN LOCAL ELKS COMMUNITIES.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>THE MISSION OF THE ELKS NATIONAL FOUNDATION IS TO HELP ELKS BUILD STRONGER COMMUNITIES. WE FULFILL THIS PLEDGE BY INVESTING IN COMMUNITIES WHERE ELKS LIVE AND WORK. WE HELP YOUTH DEVELOP LIFELONG SKILLS, SEND STUDENTS TO COLLEGE, MEET THE NEEDS OF TODAY'S VETERANS, SUPPORT THE CHARITABLE WORK OF THE STATE ELKS ASSOCIATIONS, AND FUND PROJECTS THAT IMPROVE THE QUALITY OF LIFE IN LOCAL ELKS COMMUNITIES.</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>THE MISSION OF THE ELKS NATIONAL FOUNDATION IS TO HELP ELKS BUILD STRONGER COMMUNITIES. WE FULFILL THIS PLEDGE BY INVESTING IN COMMUNITIES WHERE ELKS LIVE AND WORK. WE HELP YOUTH DEVELOP LIFELONG SKILLS, SEND STUDENTS TO COLLEGE, MEET THE NEEDS OF TODAY'S VETERANS, SUPPORT THE CHARITABLE WORK OF THE STATE ELKS ASSOCIATIONS, AND FUND PROJECTS THAT IMPROVE THE QUALITY OF LIFE IN LOCAL ELKS COMMUNITIES.</DescriptionProgramSrvcAccomTxt>
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        <PersonNm>JOHN E HALL JR</PersonNm>
        <TitleTxt>EXALTED RULE</TitleTxt>
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        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>NELSON H MARTIN</PersonNm>
        <TitleTxt>LEADING KNIG</TitleTxt>
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        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>STELLENA M ROLAND</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
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        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ARNOLD LAKEY</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
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        <CompensationAmt>0</CompensationAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>TERRY BUMGARNER</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ROGER LEE NANCE</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>KEN WELBORN</PersonNm>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>LARRY J PENDRY</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>4.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
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        <BusinessName>
          <BusinessNameLine1Txt>BENEVOOLENT &amp; PROTECTIVE ORDER ELKS</BusinessNameLine1Txt>
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        <USAddress>
          <AddressLine1Txt>803 CHERRY STREET</AddressLine1Txt>
          <CityNm>NORTH WILKESBORO</CityNm>
          <StateAbbreviationCd>NC</StateAbbreviationCd>
          <ZIPCd>28659</ZIPCd>
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        <PhoneNum>3368182346</PhoneNum>
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      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
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      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
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    <IRS990ScheduleO documentId="RetDoc3">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 8</FormAndLineReferenceDesc>
        <ExplanationTxt>INSURNANCE CLAIMS 58,795 ELECTRICITY 6,269 PARKING 805 WATER/SEWER 420 FOOD SALES 168 TOTAL 66,457</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES HOOPSHOOT 1,607 INTERNET/TELEPHONE 1,443 WATER/SEWER 780 ELECTRICITY 9,936 INSURANCE - PROPERTY 5,185 REPAIRS 61,433 OFFICE SUPPLIES 994 MISCELLANEOUS 824 PETTY CASH 270 NON-INVESTMENT DEPRECIATION 4,919 TOTAL 87,391</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 24</FormAndLineReferenceDesc>
        <ExplanationTxt>BUILDING 191,840 191,840 LESS ACCUMULATED DEPRECIATION 33,040 37,959 TOTAL 158,800 153,881</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 26</FormAndLineReferenceDesc>
        <ExplanationTxt>UNSECURED NOTES AND LOANS PAYABLE 33,317 29,692</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>THE MISSION OF THE ELKS NATIONAL FOUNDATION IS TO HELP ELKS BUILD STRONGER COMMUNITIES. WE FULFILL THIS PLEDGE BY INVESTING IN COMMUNITIES WHERE ELKS LIVE AND WORK. WE HELP YOUTH DEVELOP LIFELONG SKILLS, SEND STUDENTS TO COLLEGE, MEET THE NEEDS OF TODAY'S VETERANS, SUPPORT THE CHARITABLE WORK OF THE STATE ELKS ASSOCIATIONS, AND FUND PROJECTS THAT IMPROVE THE QUALITY OF LIFE IN LOCAL ELKS COMMUNITIES.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 28</FormAndLineReferenceDesc>
        <ExplanationTxt>THE MISSION OF THE ELKS NATIONAL FOUNDATION IS TO HELP ELKS BUILD STRONGER COMMUNITIES. WE FULFILL THIS PLEDGE BY INVESTING IN COMMUNITIES WHERE ELKS LIVE AND WORK. WE HELP YOUTH DEVELOP LIFELONG SKILLS, SEND STUDENTS TO COLLEGE, MEET THE NEEDS OF TODAY'S VETERANS, SUPPORT THE CHARITABLE WORK OF THE STATE ELKS ASSOCIATIONS, AND FUND PROJECTS THAT IMPROVE THE QUALITY OF LIFE IN LOCAL ELKS COMMUNITIES.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 31</FormAndLineReferenceDesc>
        <ExplanationTxt>THE MISSION OF THE ELKS NATIONAL FOUNDATION IS TO HELP ELKS BUILD STRONGER COMMUNITIES. WE FULFILL THIS PLEDGE BY INVESTING IN COMMUNITIES WHERE ELKS LIVE AND WORK. WE HELP YOUTH DEVELOP LIFELONG SKILLS, SEND STUDENTS TO COLLEGE, MEET THE NEEDS OF TODAY'S VETERANS, SUPPORT THE CHARITABLE WORK OF THE STATE ELKS ASSOCIATIONS, AND FUND PROJECTS THAT IMPROVE THE QUALITY OF LIFE IN LOCAL ELKS COMMUNITIES.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
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