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    <ReturnTs>2024-11-05T13:06:54-05:00</ReturnTs>
    <TaxPeriodEndDt>2024-03-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>870568178</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>Duston Mortenson PC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>617 North Vernal Ave 7</AddressLine1Txt>
        <CityNm>Vernal</CityNm>
        <StateAbbreviationCd>UT</StateAbbreviationCd>
        <ZIPCd>84078</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-04-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>870274910</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>BENELOVENT &amp; PROTECTIVE ORDER OF ELKS OF THE USA</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>BENE</BusinessNameControlTxt>
      <USAddress>
        <AddressLine1Txt>PO BOX 597</AddressLine1Txt>
        <CityNm>VERNAL</CityNm>
        <StateAbbreviationCd>UT</StateAbbreviationCd>
        <ZIPCd>84078</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>DENISE JACKSON</PersonNm>
      <PersonTitleTxt>SECREATARY</PersonTitleTxt>
      <PhoneNum>9706298442</PhoneNum>
      <SignatureDt>2024-11-05</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>Duston Mortenson</PreparerPersonNm>
      <PTIN>P00438852</PTIN>
      <PhoneNum>4357892015</PhoneNum>
      <PreparationDt>2024-11-05</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-10-15 13:58:12Z</BuildTS>
  </ReturnHeader>
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      <GroupExemptionNum>1156</GroupExemptionNum>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <Organization501cInd organization501cTypeTxt="8">X</Organization501cInd>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>148848</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>7407</ContributionsGiftsGrantsEtcAmt>
      <MembershipDuesAmt>12451</MembershipDuesAmt>
      <InvestmentIncomeAmt>24</InvestmentIncomeAmt>
      <FundraisingGrossIncomeAmt>67375</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>13768</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>53607</SpecialEventsNetIncomeLossAmt>
      <GrossSalesOfInventoryAmt>45488</GrossSalesOfInventoryAmt>
      <CostOfGoodsSoldAmt>29781</CostOfGoodsSoldAmt>
      <GrossProfitLossSlsOfInvntryAmt>15707</GrossProfitLossSlsOfInvntryAmt>
      <OtherRevenueTotalAmt>16103</OtherRevenueTotalAmt>
      <TotalRevenueAmt>105299</TotalRevenueAmt>
      <SalariesOtherCompEmplBnftAmt>16381</SalariesOtherCompEmplBnftAmt>
      <FeesAndOtherPymtToIndCntrctAmt>1600</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>15722</OccupancyRentUtltsAndMaintAmt>
      <PrintingPublicationsPostageAmt>1353</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>48858</OtherExpensesTotalAmt>
      <TotalExpensesAmt>83914</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>21385</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>138986</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>160371</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>27438</BOYAmt>
        <EOYAmt>53740</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <LandAndBuildingsGrp>
        <BOYAmt>120319</BOYAmt>
        <EOYAmt>117102</EOYAmt>
      </LandAndBuildingsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>600</BOYAmt>
        <EOYAmt>600</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>148357</BOYAmt>
        <EOYAmt>171442</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>9371</BOYAmt>
        <EOYAmt>11071</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>138986</BOYAmt>
        <EOYAmt>160371</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>INCREASE COMMUNITY PATRIOTISM</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>SHOW INCREASED PATRIOTISM BY HELPING YOUTH GROUPS WITH PATRIOTISM</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>4969</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>PROVIDE SCHOLARSHIP TO HIGH SCHOOL GRADUATING SENIORS THAT SHOW INCREASED PATRIOTISM</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>750</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>PROVIDE PATRIOTISM WITH VARIOUS HELPS FOR MILITARY AND COMMUNITY RECOGNITION</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>17508</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>23227</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DENISE JACKSON</PersonNm>
        <TitleTxt>SECREATARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>10.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CHARLI GORDON</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</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>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>DENISE JACKSON</PersonNm>
        <USAddress>
          <AddressLine1Txt>PO BOX 597</AddressLine1Txt>
          <CityNm>VERNAL</CityNm>
          <StateAbbreviationCd>UT</StateAbbreviationCd>
          <ZIPCd>84078</ZIPCd>
        </USAddress>
        <PhoneNum>9706298442</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>
    </IRS990EZ>
    <IRS990ScheduleG documentId="990G">
      <InPersonSolicitationsInd>X</InPersonSolicitationsInd>
      <AgrmtProfFundraisingActyInd>false</AgrmtProfFundraisingActyInd>
      <FundraisingEventInformationGrp>
        <Event1Nm>SATURDAY NIG</Event1Nm>
        <GrossReceiptsEvent1Amt>67375</GrossReceiptsEvent1Amt>
        <GrossRevenueEvent1Amt>67375</GrossRevenueEvent1Amt>
        <FoodAndBeverageEvent1Amt>13768</FoodAndBeverageEvent1Amt>
        <OtherDirectExpensesEvent1Amt>14556</OtherDirectExpensesEvent1Amt>
        <GrossReceiptsTotalAmt>67375</GrossReceiptsTotalAmt>
        <GrossRevenueTotalEventsAmt>67375</GrossRevenueTotalEventsAmt>
        <FoodAndBeverageTotalEventsAmt>13768</FoodAndBeverageTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>14556</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>28324</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>39051</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="990O">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of other revenue Part I line 8</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION AMOUNTRENTAL INCOME 15,853ENF FUNDS 250</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of other expenses Part I line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION AMOUNTDEPRECIATION FROM 4562 3,217SUPPLIES 6,107TELEPHONE 1,613INSURANCE 8,253CREDIT CARD FEES 7,847TAXES PAYROLL 2,272TAXES &amp; LICENSES 6,949ENF DISBURSEMENTS 2,838TRAVEL 4,715FEES TO GRAND LODGE 5,047</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of other assets Part II line 24</FormAndLineReferenceDesc>
        <ExplanationTxt>CATEGORY BEGINNING OF YEAR END OF YEARINVENTORY 600 600</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of total liabilities Part II line 26</FormAndLineReferenceDesc>
        <ExplanationTxt>CATEGORY BEGINNING OF YEAR END OF YEARPAYROLL TAXES 654 628SALES TAXES 880 1,189DUES PAID IN ADVANCE 7,323 8,740RESTRICTED FUND ADJ 514 514</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
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