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    <ReturnTs>2024-07-31T20:00:02Z</ReturnTs>
    <TaxPeriodEndDt>2024-03-31</TaxPeriodEndDt>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-04-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>383628555</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>BENEVOLENT &amp; PROTECTIVE ORDER OF ELKS OF THE USA</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>BENE</BusinessNameControlTxt>
      <PhoneNum>0000000000</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO BOX 1008B</AddressLine1Txt>
        <CityNm>BIG RAPIDS</CityNm>
        <StateAbbreviationCd>MI</StateAbbreviationCd>
        <ZIPCd>49307</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>Eric Wolfe</PersonNm>
      <PersonTitleTxt>0</PersonTitleTxt>
      <PhoneNum>2317965451</PhoneNum>
      <SignatureDt>2024-07-31</SignatureDt>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-08-08 14:25:15Z</BuildTS>
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  <ReturnData documentCnt="3">
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      <InitialReturnInd>X</InitialReturnInd>
      <GroupExemptionNum>1156</GroupExemptionNum>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <Organization501cInd organization501cTypeTxt="8">X</Organization501cInd>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>172558</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>19751</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>0</ProgramServiceRevenueAmt>
      <MembershipDuesAmt>16729</MembershipDuesAmt>
      <InvestmentIncomeAmt>2044</InvestmentIncomeAmt>
      <SaleOfAssetsGrossAmt>786</SaleOfAssetsGrossAmt>
      <CostOrOtherBasisExpenseSaleAmt>0</CostOrOtherBasisExpenseSaleAmt>
      <GainOrLossFromSaleOfAssetsAmt>786</GainOrLossFromSaleOfAssetsAmt>
      <GamingGrossIncomeAmt>2969</GamingGrossIncomeAmt>
      <FundraisingGrossIncomeAmt fndrsngEventContriPrevRptAmt="5600">68729</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>33218</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>38480</SpecialEventsNetIncomeLossAmt>
      <GrossSalesOfInventoryAmt>58798</GrossSalesOfInventoryAmt>
      <CostOfGoodsSoldAmt>30416</CostOfGoodsSoldAmt>
      <GrossProfitLossSlsOfInvntryAmt>28382</GrossProfitLossSlsOfInvntryAmt>
      <OtherRevenueTotalAmt>2752</OtherRevenueTotalAmt>
      <TotalRevenueAmt>108924</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>19091</GrantsAndSimilarAmountsPaidAmt>
      <BenefitsPaidToOrForMembersAmt>0</BenefitsPaidToOrForMembersAmt>
      <SalariesOtherCompEmplBnftAmt>10742</SalariesOtherCompEmplBnftAmt>
      <FeesAndOtherPymtToIndCntrctAmt>0</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>19320</OccupancyRentUtltsAndMaintAmt>
      <PrintingPublicationsPostageAmt>1488</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>43873</OtherExpensesTotalAmt>
      <TotalExpensesAmt>94514</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>14410</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>296270</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>310680</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>111999</BOYAmt>
        <EOYAmt>132546</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <LandAndBuildingsGrp>
        <BOYAmt>192214</BOYAmt>
        <EOYAmt>188880</EOYAmt>
      </LandAndBuildingsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>5746</BOYAmt>
        <EOYAmt>3733</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>309959</BOYAmt>
        <EOYAmt>325159</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>13689</BOYAmt>
        <EOYAmt>14479</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>296270</BOYAmt>
        <EOYAmt>310680</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>Benevolent and Fraternal Organization Providing Charitable community support</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Youth Events - Roller Rink Rentals and Pumpkin Patch Food Drinks and Prizes Easter Egg Hunt Dictionary Project</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>5000</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Christmas Family Support</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>5500</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Other Community Support - Teacher Support Boy Scouts County Council on Aging Veterans Home</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>2500</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>1200</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>11700</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Josh Eling</PersonNm>
        <TitleTxt>Exalted Ruler</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>20.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Tom Stellard</PersonNm>
        <TitleTxt>Secretary</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Eric Wolfe</PersonNm>
        <TitleTxt>Treasurer</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Sue Johnson</PersonNm>
        <TitleTxt>Leading Knight</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>Eric Wolfe</PersonNm>
        <USAddress>
          <AddressLine1Txt>PO BOX 1008B</AddressLine1Txt>
          <CityNm>BIG RAPIDS</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>49307</ZIPCd>
        </USAddress>
        <PhoneNum>2317965451</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>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>false</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleG documentId="990xScheduleG">
      <FundraisingEventInformationGrp>
        <Event1Nm>Raffle</Event1Nm>
        <GrossReceiptsEvent1Amt>22391</GrossReceiptsEvent1Amt>
        <CharitableContriEvent1Amt>3200</CharitableContriEvent1Amt>
        <GrossRevenueEvent1Amt>19191</GrossRevenueEvent1Amt>
        <CashPrizesEvent1Amt>9900</CashPrizesEvent1Amt>
        <NonCashPrizesEvent1Amt>0</NonCashPrizesEvent1Amt>
        <RentFacilityCostsEvent1Amt>0</RentFacilityCostsEvent1Amt>
        <FoodAndBeverageEvent1Amt>2388</FoodAndBeverageEvent1Amt>
        <EntertainmentEvent1Amt>0</EntertainmentEvent1Amt>
        <OtherDirectExpensesEvent1Amt>608</OtherDirectExpensesEvent1Amt>
        <Event2Nm>Raffle</Event2Nm>
        <GrossReceiptsEvent2Amt>16811</GrossReceiptsEvent2Amt>
        <CharitableContriEvent2Amt>0</CharitableContriEvent2Amt>
        <GrossRevenueEvent2Amt>16811</GrossRevenueEvent2Amt>
        <CashPrizesEvent2Amt>0</CashPrizesEvent2Amt>
        <NonCashPrizesEvent2Amt>3629</NonCashPrizesEvent2Amt>
        <RentFacilityCostsEvent2Amt>0</RentFacilityCostsEvent2Amt>
        <FoodAndBeverageEvent2Amt>0</FoodAndBeverageEvent2Amt>
        <EntertainmentEvent2Amt>0</EntertainmentEvent2Amt>
        <OtherDirectExpensesEvent2Amt>778</OtherDirectExpensesEvent2Amt>
        <OtherEventsTotalCnt>1</OtherEventsTotalCnt>
        <GrossReceiptsOtherEventsAmt>31298</GrossReceiptsOtherEventsAmt>
        <CharitableContriOtherEventsAmt>2400</CharitableContriOtherEventsAmt>
        <GrossRevenueOtherEventsAmt>28898</GrossRevenueOtherEventsAmt>
        <CashPrizesOtherEventsAmt>500</CashPrizesOtherEventsAmt>
        <NonCashPrizesOtherEventsAmt>0</NonCashPrizesOtherEventsAmt>
        <RentFcltyCostsOtherEventsAmt>0</RentFcltyCostsOtherEventsAmt>
        <FoodAndBeverageOtherEventsAmt>6086</FoodAndBeverageOtherEventsAmt>
        <EntertainmentOtherEventsAmt>0</EntertainmentOtherEventsAmt>
        <OthDirectExpnssOtherEventsAmt>7733</OthDirectExpnssOtherEventsAmt>
        <GrossReceiptsTotalAmt>70500</GrossReceiptsTotalAmt>
        <CharitableContributionsTotAmt>5600</CharitableContributionsTotAmt>
        <GrossRevenueTotalEventsAmt>64900</GrossRevenueTotalEventsAmt>
        <CashPrizesTotalEventsAmt>10400</CashPrizesTotalEventsAmt>
        <NonCashPrizesTotalEventsAmt>3629</NonCashPrizesTotalEventsAmt>
        <RentFcltyCostsTotalEventsAmt>0</RentFcltyCostsTotalEventsAmt>
        <FoodAndBeverageTotalEventsAmt>8474</FoodAndBeverageTotalEventsAmt>
        <EntertainmentTotalEventsAmt>0</EntertainmentTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>9119</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>31622</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>33278</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="990xScheduleO">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Schedule O:</FormAndLineReferenceDesc>
        <ExplanationTxt>Part 1 Line 8 ? Other Revenue- Lodge Events $2752 Part 1 Line 10 - Grants ? Christmas Family Support $5740 Part 1 Line 10 - Grants - Delta Kappa Gamma $1000 Part 1 Line 10 - Grants ? Youth Skate Parties $1000 Part 1 Line 10 - Grants ? Dictionary Project $720 Part 1 Line 10 - Grants ? Student Scholarships $439 Part 1 Line 10 - Grants ? Hoop Shoot $542 Part 1 Line 10 - Grants ? County Council on Aging $500 Part 1 Line 10 - Grants ? Misc Community Donations $1655 Part 1 Line 10 - Grants ? Veterans Dinners $1072 Part 1 Line 10 - Grants ? Special Needs Childrens Party $1534 Part 1 Line 10 - Grants ? Other Donations $4889 Part 1 Line 16 - Other Expense ? Building Remodel $14545 Part 1 Line 16 - Other Expense ? Property Tax $3503 Part 1 Line 16 - Other Expense ? Grand Lodge Convention $1223 Part 1 Line 16 - Other Expense ? Miscellaneous Equipment $3601 Part 1 Line 16 - Other Expense ? Accounting Fees $1866 Part 1 Line 16 - Other Expense - Insurance $6393 Part 1 Line 16 - Other Expense - Grand Lodge Expense $6343 Part 1 Line 16 - Other Expense - Licenses $1337 Part 1 Line 16 - Other Expense ? Lodge Events $1243 Part 1 Line 16 - Other Expense - Credit Card Fees and Exp. $2746 Part 1 Line 16 - Other Expense - Other Miscellaneous $1063 Part 2 Line 24 - Assets - Inventory $3733 Part 2 Line 26 ? Total Liabilities ? Prepaid Dues and Fees $14479</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>