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    <ReturnTs>2025-07-23T11:50:45-04:00</ReturnTs>
    <TaxPeriodEndDt>2025-03-31</TaxPeriodEndDt>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-04-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>860008040</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>BENEVOLENT &amp; PROTECTIVE ORDER OF ELKS OF THE USA</BusinessNameLine1Txt>
      </BusinessName>
      <InCareOfNm>% Debra Wendt</InCareOfNm>
      <BusinessNameControlTxt>BENE</BusinessNameControlTxt>
      <ForeignPhoneNum>5203645132</ForeignPhoneNum>
      <USAddress>
        <AddressLine1Txt>650 E 10TH ST</AddressLine1Txt>
        <CityNm>DOUGLAS</CityNm>
        <StateAbbreviationCd>AZ</StateAbbreviationCd>
        <ZIPCd>856072003</ZIPCd>
      </USAddress>
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    <BusinessOfficerGrp>
      <PersonNm>Elizabeth Phagan</PersonNm>
      <PersonTitleTxt>Treasurer</PersonTitleTxt>
      <SignatureDt>2025-07-24</SignatureDt>
      <DiscussWithPaidPreparerInd>false</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>Alane Asp</PreparerPersonNm>
      <PTIN>P20225758</PTIN>
      <PhoneNum>5203607124</PhoneNum>
      <PreparationDt>2025-07-24</PreparationDt>
      <SelfEmployedInd>X</SelfEmployedInd>
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    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
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      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>elks.org</WebsiteAddressTxt>
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      <TypeOfOrganizationAssocInd>X</TypeOfOrganizationAssocInd>
      <GrossReceiptsAmt>99403</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>21473</ContributionsGiftsGrantsEtcAmt>
      <MembershipDuesAmt>8340</MembershipDuesAmt>
      <InvestmentIncomeAmt>1439</InvestmentIncomeAmt>
      <GainOrLossFromSaleOfAssetsAmt>0</GainOrLossFromSaleOfAssetsAmt>
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      <FundraisingGrossIncomeAmt fndrsngEventContriPrevRptAmt="0" referenceDocumentName="IRS990ScheduleG">7170</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>2536</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>11524</SpecialEventsNetIncomeLossAmt>
      <GrossSalesOfInventoryAmt>52795</GrossSalesOfInventoryAmt>
      <CostOfGoodsSoldAmt>18526</CostOfGoodsSoldAmt>
      <GrossProfitLossSlsOfInvntryAmt>34269</GrossProfitLossSlsOfInvntryAmt>
      <OtherRevenueTotalAmt>1296</OtherRevenueTotalAmt>
      <TotalRevenueAmt>78341</TotalRevenueAmt>
      <BenefitsPaidToOrForMembersAmt>815</BenefitsPaidToOrForMembersAmt>
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      <PrintingPublicationsPostageAmt>700</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>37280</OtherExpensesTotalAmt>
      <TotalExpensesAmt>85237</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-6896</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>305892</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>3</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>298999</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>52948</BOYAmt>
        <EOYAmt>47034</EOYAmt>
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      <LandAndBuildingsGrp>
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        <EOYAmt>258147</EOYAmt>
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      <OtherAssetsTotalDetail>
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        <EOYAmt>5291</EOYAmt>
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        <EOYAmt>298999</EOYAmt>
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      <PrimaryExemptPurposeTxt>Benevolent organization who supports youth veterans and community</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Several Community improvement projects were undertaken. Clothing for Children in need and support of the AZ Elks Major Projects</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>0</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>0</ProgramServiceExpensesAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Buddy Williams</PersonNm>
        <TitleTxt>Exalted Ruler - President</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>24</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">William Wendt</PersonNm>
        <TitleTxt>Trustee</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>20</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Ken Nelson</PersonNm>
        <TitleTxt>Secretary</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>24</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>4200</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Elizabeth Phagan</PersonNm>
        <TitleTxt>Treasurer</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>24</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>2640</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Sandee Nelson</PersonNm>
        <TitleTxt>Leading Knight - VP</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>10</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Carlos Guido</PersonNm>
        <TitleTxt>Loyal Knight -VP</TitleTxt>
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        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Felicia Tucker</PersonNm>
        <TitleTxt>Lecturing Knight - VP</TitleTxt>
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        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
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        <PersonNm referenceDocumentName="CompensationExplanation">Grant Benson</PersonNm>
        <TitleTxt>Trustee</TitleTxt>
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        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Robert Fitzhugh</PersonNm>
        <TitleTxt>Trustee</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>10</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
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      <StatesWhereCopyOfReturnIsFldCd>AZ</StatesWhereCopyOfReturnIsFldCd>
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        <PersonNm>Elizabeth Phagan</PersonNm>
        <USAddress>
          <AddressLine1Txt>650 E 10TH ST</AddressLine1Txt>
          <CityNm>DOUGLAS</CityNm>
          <StateAbbreviationCd>AZ</StateAbbreviationCd>
          <ZIPCd>856072003</ZIPCd>
        </USAddress>
        <PhoneNum>5203645132</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd referenceDocumentName="IRS990ScheduleC">false</PoliticalCampaignActyInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I, line 8</FormAndLineReferenceDesc>
        <ExplanationTxt>| Other Revenues:, Amount:| Facility Rental, $1251| All Other, $45|</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I, line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>| Other Expenses:, Amount:| Conventions &amp; Dignitary Visitations, $1915| Insurance, $14887| Charitable Giving, $13003| Bank &amp; Credit Card Fees, $2752| Accounting System and Payroll System Expenses, $2159| Depreciation, $2564|</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I, line 20</FormAndLineReferenceDesc>
        <ExplanationTxt>| Explanation:, Amount:| Misc, $3|</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part II, line 24</FormAndLineReferenceDesc>
        <ExplanationTxt>| Explanation:, BOYAmount:, EOYAmount:| Other assets, $4424, $5291|</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part II, line 26</FormAndLineReferenceDesc>
        <ExplanationTxt>| Explanation:, BOYAmount:, EOYAmount:| Other LIabilities, $12192, $11473|</ExplanationTxt>
      </SupplementalInformationDetail>
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