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    <ReturnTs>2024-07-06T11:37:20-05:00</ReturnTs>
    <TaxPeriodEndDt>2024-03-31</TaxPeriodEndDt>
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      <PreparerFirmEIN>752216824</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>JIM OSWALT TAX SERVICE INC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>407 E PINECREST DRIVE UNIT 4</AddressLine1Txt>
        <CityNm>MARSHALL</CityNm>
        <StateAbbreviationCd>TX</StateAbbreviationCd>
        <ZIPCd>756707210</ZIPCd>
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    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-04-01</TaxPeriodBeginDt>
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      <EIN>756152309</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>BENEVOLENT &amp; PROTECTIVE ORDER OF ELKS GARLAND TX</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>BENE</BusinessNameControlTxt>
      <PhoneNum>9722785300</PhoneNum>
      <USAddress>
        <AddressLine1Txt>P O BOX 494978</AddressLine1Txt>
        <CityNm>GARLAND</CityNm>
        <StateAbbreviationCd>TX</StateAbbreviationCd>
        <ZIPCd>750494978</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>DENISE CAIN</PersonNm>
      <PersonTitleTxt>EXALTED RULER</PersonTitleTxt>
      <PhoneNum>9722785300</PhoneNum>
      <SignatureDt>2024-06-21</SignatureDt>
      <DiscussWithPaidPreparerInd>false</DiscussWithPaidPreparerInd>
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    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>DENISE</PersonFirstNm>
        <PersonLastNm>CAIN</PersonLastNm>
      </PersonFullName>
      <SSN>XXX-XX-XXXX</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>JAMES E OSWALT</PreparerPersonNm>
      <PTIN>P00539074</PTIN>
      <PhoneNum>9039352260</PhoneNum>
      <PreparationDt>2024-06-21</PreparationDt>
      <SelfEmployedInd>X</SelfEmployedInd>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
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      <GroupExemptionNum>1156</GroupExemptionNum>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <Organization501cInd organization501cTypeTxt="8">X</Organization501cInd>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>170402</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>43839</ContributionsGiftsGrantsEtcAmt>
      <MembershipDuesAmt>13404</MembershipDuesAmt>
      <InvestmentIncomeAmt>2801</InvestmentIncomeAmt>
      <GrossSalesOfInventoryAmt>102536</GrossSalesOfInventoryAmt>
      <CostOfGoodsSoldAmt>44533</CostOfGoodsSoldAmt>
      <GrossProfitLossSlsOfInvntryAmt>58003</GrossProfitLossSlsOfInvntryAmt>
      <OtherRevenueTotalAmt>7822</OtherRevenueTotalAmt>
      <TotalRevenueAmt>125869</TotalRevenueAmt>
      <BenefitsPaidToOrForMembersAmt>22504</BenefitsPaidToOrForMembersAmt>
      <SalariesOtherCompEmplBnftAmt>14638</SalariesOtherCompEmplBnftAmt>
      <FeesAndOtherPymtToIndCntrctAmt>400</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>22981</OccupancyRentUtltsAndMaintAmt>
      <PrintingPublicationsPostageAmt>3080</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>68130</OtherExpensesTotalAmt>
      <TotalExpensesAmt>131733</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-5864</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>241566</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>235702</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>47198</BOYAmt>
        <EOYAmt>31808</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <LandAndBuildingsGrp>
        <BOYAmt>167558</BOYAmt>
        <EOYAmt>158505</EOYAmt>
      </LandAndBuildingsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>45761</BOYAmt>
        <EOYAmt>53062</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>260517</BOYAmt>
        <EOYAmt>243375</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>18951</BOYAmt>
        <EOYAmt>7673</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>241566</BOYAmt>
        <EOYAmt>235702</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>BENEVOLENCE AND PROTECTION</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>BACKPACKS, SCHOOL SUPPLIES, XMAS FOOD, BLANKET DRIVE, HOMELESS VETS DONATIONS, HATS, OTHER HOMELESS VETERAN HELP.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>6000</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>6023</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>HOLIDAY FOOD BASKETS TO FAMILIES REFERRED BY SCHOOL DISTRICTS, ASSISTANCE TO GOOD SAMARITANS OF GARLAND.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>2500</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>2477</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>8500</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JAMES P MEEHAN</PersonNm>
        <TitleTxt>3 YR TRUSTEE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>3</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>BRAD CRUMBLEY</PersonNm>
        <TitleTxt>LEADING KNIGHT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>3</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>C J CHARVOZ</PersonNm>
        <TitleTxt>FIVE YEAR TRUSTEE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>3</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>GLENDA VRBA</PersonNm>
        <TitleTxt>FOUR YEAR TRUSTEE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>3</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>BILL LESTER</PersonNm>
        <TitleTxt>ONE YEAR TRUSTEE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>3</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>BETH BANKS</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>10</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>1500</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>HECTOR ROA</PersonNm>
        <TitleTxt>LOYAL KNIGHT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>3</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>KEVIN THOMAS</PersonNm>
        <TitleTxt>TWO YEAR TRUSTEE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>3</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DENISE CAIN</PersonNm>
        <TitleTxt>EXALTED RULER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>10</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JULIE SMITHART-CAIN</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>10</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>1500</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>TIM VERVILLE</PersonNm>
        <TitleTxt>LECTURING KNIGHT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>3</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <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>BETH BANKS</PersonNm>
        <USAddress>
          <AddressLine1Txt>3825 DUCK CREEK DRIVE</AddressLine1Txt>
          <CityNm>GARLAND</CityNm>
          <StateAbbreviationCd>TX</StateAbbreviationCd>
          <ZIPCd>750432965</ZIPCd>
        </USAddress>
        <PhoneNum>9722785300</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <FiledScheduleAInd>false</FiledScheduleAInd>
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      <ContributorInformationGrp>
        <ContributorNum>RESTRICTED</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorUSAddress>
        <TotalContributionsAmt>RESTRICTED</TotalContributionsAmt>
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    </IRS990ScheduleB>
    <IRS990ScheduleO documentId="DOCIDSCHEDO">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>OUR PURPOSE IS TO CARRY ON FRATERNAL ACTIVITIES UNDER THE LODGE SYSTEM, THE NET INCOME OF WHICH IS USED EXCLUSIVELY FOR BENEVOLENT AND CHARITABLE PURPOSES.THIS IS ACCOMPLISHED THROUGH YOUTH ACTIVITIES, DRUG AWARENESS PROGRAMS, YOUTH SCHOLARSHIPS, LOCAL CHARITABLE ASSISTANCE, VETERANS ACTIVITIES, AND ELKS SPECIAL NEEDS SUMMER CAMP AT GONZALES, TEXAS WHICH PROVIDES CAMP ACTIVITIES FOR CHILDREN WHO WOULD OTHERWISE NOT BE ABLE TO HAVE THE CAMPING EXPERIENCE. WE ALSO DURING THE SUMMER SESSIONS TAKE THE CHILDREN TO SEA WORLD IN SAN ANTONIO, TEXAS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I, line 8</FormAndLineReferenceDesc>
        <ExplanationTxt>Other Revenue: RENTALS Amount: 7750</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I, line 8</FormAndLineReferenceDesc>
        <ExplanationTxt>Other Revenue: CASH OVER AND DISCREPANCIES Amount: 72</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I, line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Description: DEPRECIATION (FORM 4562) Amount: 9053</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I, line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Description: PAYROLL TAXES Amount: 2493</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I, line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Description: TABC ALCOHOL AND SALES TAXES Amount: 15613</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I, line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Description: INSURANCE Amount: 10866</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I, line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Description: LODGE ACTIVITIES Amount: 13152</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I, line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Description: EQUIPMENT RENTAL Amount: 16953</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part II, line 24</FormAndLineReferenceDesc>
        <ExplanationTxt>Description: BAR INVENTORY BOY Amount: 4793 EOY Amount: 4793</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part II, line 24</FormAndLineReferenceDesc>
        <ExplanationTxt>Description: NATIONAL FINANCIAL SERVICES BOY Amount: 40968 EOY Amount: 48269</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part II, line 26</FormAndLineReferenceDesc>
        <ExplanationTxt>Description: PREPAID DUES AND FEES BOY Amount: 4740 EOY Amount: 853</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part II, line 26</FormAndLineReferenceDesc>
        <ExplanationTxt>Description: TEMPORARILY RESTRICTED FUNDS BOY Amount: 8515 EOY Amount: 3638</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part II, line 26</FormAndLineReferenceDesc>
        <ExplanationTxt>Description: OTHER CURRENT LIABILITIES BOY Amount: 5696 EOY Amount: 3182</ExplanationTxt>
      </SupplementalInformationDetail>
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