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    <ReturnTs>2025-02-23T11:01:59-06:00</ReturnTs>
    <TaxPeriodEndDt>2024-03-31</TaxPeriodEndDt>
    <ReturnTypeCd>990</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-04-01</TaxPeriodBeginDt>
    <Filer>
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      <BusinessName>
        <BusinessNameLine1Txt>BENEVOLENT &amp; PROTECTIVE ORDER OF ELKS OF THE USA 0368 ELWOOD</BusinessNameLine1Txt>
      </BusinessName>
      <InCareOfNm>% Keith A O'DONNELL</InCareOfNm>
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      <PhoneNum>7654250425</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO BOX 68</AddressLine1Txt>
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        <StateAbbreviationCd>IN</StateAbbreviationCd>
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      <PersonNm>KEITH A O'DONNELL</PersonNm>
      <PersonTitleTxt>Exalted Ruler</PersonTitleTxt>
      <PhoneNum>7658106727</PhoneNum>
      <SignatureDt>2025-02-23</SignatureDt>
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    <TaxYr>2023</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
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      <USAddress>
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        <StateAbbreviationCd>IN</StateAbbreviationCd>
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      </USAddress>
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      <TotalGrossUBIAmt>2718</TotalGrossUBIAmt>
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      <OtherExpensesGrp>
        <Desc>Lodge activities</Desc>
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        <ManagementAndGeneralAmt>0</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
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        <EOYAmt>3343</EOYAmt>
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      <DeferredRevenueGrp>
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        <EOYAmt>19864</EOYAmt>
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      <LoansFromOfficersDirectorsGrp>
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        <EOYAmt>195817</EOYAmt>
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      <ReconcilationRevenueExpnssAmt>-13339</ReconcilationRevenueExpnssAmt>
      <PriorPeriodAdjustmentsAmt>1743</PriorPeriodAdjustmentsAmt>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>false</FSAuditedInd>
      <FederalGrantAuditRequiredInd>false</FederalGrantAuditRequiredInd>
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      <DisclosedForCharitablePrpsInd>false</DisclosedForCharitablePrpsInd>
      <WrittenPolicyMonitoringInd>false</WrittenPolicyMonitoringInd>
      <Section170hRqrStsfdInd>false</Section170hRqrStsfdInd>
      <SolicitedAssetsSaleInd>false</SolicitedAssetsSaleInd>
      <AgentTrusteeEtcInd>false</AgentTrusteeEtcInd>
      <InclEscrowCustodialAcctLiabInd>false</InclEscrowCustodialAcctLiabInd>
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        <BookValueAmt>19100</BookValueAmt>
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      <TotalBookValueLandBuildingsAmt>101484</TotalBookValueLandBuildingsAmt>
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        <Desc>Cash held for member draw</Desc>
        <Amt>900</Amt>
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      <OtherLiabilitiesOrgGrp>
        <Desc>Cash held for other organ</Desc>
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        <FormAndLineReferenceDesc>P10, Ln 2</FormAndLineReferenceDesc>
        <ExplanationTxt>Liability of amount held for member drawings</ExplanationTxt>
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        <GrossRevenueEvent1Amt>20356</GrossRevenueEvent1Amt>
        <NonCashPrizesEvent1Amt>13847</NonCashPrizesEvent1Amt>
        <Event2Nm>Noah Scholarship</Event2Nm>
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        <CharitableContriEvent2Amt>6022</CharitableContriEvent2Amt>
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      <GamingInformationGrp>
        <VolunteerLaborBingoInd>false</VolunteerLaborBingoInd>
        <GrossRevenuePullTabsAmt>66552</GrossRevenuePullTabsAmt>
        <CashPrizesPullTabsAmt>52493</CashPrizesPullTabsAmt>
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        <VolunteerLaborPullTabsInd>true</VolunteerLaborPullTabsInd>
        <VolunteerLaborPullTabsPct>1.00000</VolunteerLaborPullTabsPct>
        <GrossRevenueOtherGamingAmt>15966</GrossRevenueOtherGamingAmt>
        <CashPrizesOtherGamingAmt>18376</CashPrizesOtherGamingAmt>
        <VolunteerLaborOtherGamingInd>true</VolunteerLaborOtherGamingInd>
        <VolunteerLaborOtherGamingPct>1.00000</VolunteerLaborOtherGamingPct>
        <GrossRevenueTotalGamingAmt>82518</GrossRevenueTotalGamingAmt>
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        <DirectExpenseSummaryGamingAmt>72350</DirectExpenseSummaryGamingAmt>
        <NetGamingIncomeSummaryAmt>10168</NetGamingIncomeSummaryAmt>
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      <StatesWhereGamingConductedCd>IN</StatesWhereGamingConductedCd>
      <LicensedInd>true</LicensedInd>
      <LicenseSuspendedEtcInd>false</LicenseSuspendedEtcInd>
      <GamingWithNonmembersInd>true</GamingWithNonmembersInd>
      <MemberOfOtherEntityInd>false</MemberOfOtherEntityInd>
      <GamingOwnFacilityPct>1.00000</GamingOwnFacilityPct>
      <IndividualWithBooksNm>KEITH O'DONNELL</IndividualWithBooksNm>
      <PersonsWithBooksUSAddress>
        <AddressLine1Txt>1700 S Anderson Street</AddressLine1Txt>
        <CityNm>Elwood</CityNm>
        <StateAbbreviationCd>IN</StateAbbreviationCd>
        <ZIPCd>46036</ZIPCd>
      </PersonsWithBooksUSAddress>
      <CntrctWith3rdPrtyForGameRevInd>false</CntrctWith3rdPrtyForGameRevInd>
      <GamingManagerPersonNm>KEITH O'DONNELL</GamingManagerPersonNm>
      <GamingManagerServicesProvTxt>Management of gaming</GamingManagerServicesProvTxt>
      <CharitableDistributionRqrInd>false</CharitableDistributionRqrInd>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other</FormAndLineReferenceDesc>
        <ExplanationTxt>Pat II, Line 17a, Exempt</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other</FormAndLineReferenceDesc>
        <ExplanationTxt>organization are required</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other</FormAndLineReferenceDesc>
        <ExplanationTxt>under Indiana law only</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other</FormAndLineReferenceDesc>
        <ExplanationTxt>when such organization</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other</FormAndLineReferenceDesc>
        <ExplanationTxt>receives 90% of more of</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other</FormAndLineReferenceDesc>
        <ExplanationTxt>total gross receipts from</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other</FormAndLineReferenceDesc>
        <ExplanationTxt>gaming, which is not true</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other</FormAndLineReferenceDesc>
        <ExplanationTxt>of this organization.</ExplanationTxt>
      </SupplementalInformationDetail>
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      <GrantRecordsMaintainedInd>false</GrantRecordsMaintainedInd>
      <Total501c3OrgCnt>0</Total501c3OrgCnt>
      <TotalOtherOrgCnt>0</TotalOtherOrgCnt>
    </IRS990ScheduleI>
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        <TransactionCorrectedInd>false</TransactionCorrectedInd>
      </DisqualifiedPersonExBnftTrGrp>
      <DisqualifiedPersonExBnftTrGrp>
        <TransactionCorrectedInd>false</TransactionCorrectedInd>
      </DisqualifiedPersonExBnftTrGrp>
      <DisqualifiedPersonExBnftTrGrp>
        <TransactionCorrectedInd>false</TransactionCorrectedInd>
      </DisqualifiedPersonExBnftTrGrp>
      <DisqualifiedPersonExBnftTrGrp>
        <TransactionCorrectedInd>false</TransactionCorrectedInd>
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      <DisqualifiedPersonExBnftTrGrp>
        <TransactionCorrectedInd>false</TransactionCorrectedInd>
      </DisqualifiedPersonExBnftTrGrp>
      <DisqualifiedPersonExBnftTrGrp>
        <TransactionCorrectedInd>false</TransactionCorrectedInd>
      </DisqualifiedPersonExBnftTrGrp>
      <LoansBtwnOrgInterestedPrsnGrp>
        <PersonNm>KEITH ANGELA O'DONNELL</PersonNm>
        <RelationshipWithOrgTxt>Officers</RelationshipWithOrgTxt>
        <LoanPurposeTxt>HVAC replacement</LoanPurposeTxt>
        <LoanToOrganizationInd>X</LoanToOrganizationInd>
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        <BalanceDueAmt>28298</BalanceDueAmt>
        <DefaultInd>false</DefaultInd>
        <BoardOrCommitteeApprovalInd>true</BoardOrCommitteeApprovalInd>
        <WrittenAgreementInd>true</WrittenAgreementInd>
      </LoansBtwnOrgInterestedPrsnGrp>
      <LoansBtwnOrgInterestedPrsnGrp>
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        <DefaultInd>false</DefaultInd>
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      </LoansBtwnOrgInterestedPrsnGrp>
      <LoansBtwnOrgInterestedPrsnGrp>
        <DefaultInd>false</DefaultInd>
        <BoardOrCommitteeApprovalInd>false</BoardOrCommitteeApprovalInd>
        <WrittenAgreementInd>false</WrittenAgreementInd>
      </LoansBtwnOrgInterestedPrsnGrp>
      <LoansBtwnOrgInterestedPrsnGrp>
        <DefaultInd>false</DefaultInd>
        <BoardOrCommitteeApprovalInd>false</BoardOrCommitteeApprovalInd>
        <WrittenAgreementInd>false</WrittenAgreementInd>
      </LoansBtwnOrgInterestedPrsnGrp>
      <LoansBtwnOrgInterestedPrsnGrp>
        <DefaultInd>false</DefaultInd>
        <BoardOrCommitteeApprovalInd>false</BoardOrCommitteeApprovalInd>
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      </LoansBtwnOrgInterestedPrsnGrp>
      <LoansBtwnOrgInterestedPrsnGrp>
        <DefaultInd>false</DefaultInd>
        <BoardOrCommitteeApprovalInd>false</BoardOrCommitteeApprovalInd>
        <WrittenAgreementInd>false</WrittenAgreementInd>
      </LoansBtwnOrgInterestedPrsnGrp>
      <LoansBtwnOrgInterestedPrsnGrp>
        <DefaultInd>false</DefaultInd>
        <BoardOrCommitteeApprovalInd>false</BoardOrCommitteeApprovalInd>
        <WrittenAgreementInd>false</WrittenAgreementInd>
      </LoansBtwnOrgInterestedPrsnGrp>
      <LoansBtwnOrgInterestedPrsnGrp>
        <DefaultInd>false</DefaultInd>
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      <LoansBtwnOrgInterestedPrsnGrp>
        <DefaultInd>false</DefaultInd>
        <BoardOrCommitteeApprovalInd>false</BoardOrCommitteeApprovalInd>
        <WrittenAgreementInd>false</WrittenAgreementInd>
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      <TotalBalanceDueAmt>28298</TotalBalanceDueAmt>
      <BusTrInvolveInterestedPrsnGrp>
        <NameOfInterested>
          <PersonNm>KEITH ANGELA O'DONNELL</PersonNm>
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        <TransactionDesc>Loan to organization to fund HVAC</TransactionDesc>
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      <BusTrInvolveInterestedPrsnGrp>
        <SharingOfRevenuesInd>false</SharingOfRevenuesInd>
      </BusTrInvolveInterestedPrsnGrp>
      <BusTrInvolveInterestedPrsnGrp>
        <SharingOfRevenuesInd>false</SharingOfRevenuesInd>
      </BusTrInvolveInterestedPrsnGrp>
      <BusTrInvolveInterestedPrsnGrp>
        <SharingOfRevenuesInd>false</SharingOfRevenuesInd>
      </BusTrInvolveInterestedPrsnGrp>
      <BusTrInvolveInterestedPrsnGrp>
        <SharingOfRevenuesInd>false</SharingOfRevenuesInd>
      </BusTrInvolveInterestedPrsnGrp>
      <BusTrInvolveInterestedPrsnGrp>
        <SharingOfRevenuesInd>false</SharingOfRevenuesInd>
      </BusTrInvolveInterestedPrsnGrp>
      <BusTrInvolveInterestedPrsnGrp>
        <SharingOfRevenuesInd>false</SharingOfRevenuesInd>
      </BusTrInvolveInterestedPrsnGrp>
      <BusTrInvolveInterestedPrsnGrp>
        <SharingOfRevenuesInd>false</SharingOfRevenuesInd>
      </BusTrInvolveInterestedPrsnGrp>
      <BusTrInvolveInterestedPrsnGrp>
        <SharingOfRevenuesInd>false</SharingOfRevenuesInd>
      </BusTrInvolveInterestedPrsnGrp>
      <BusTrInvolveInterestedPrsnGrp>
        <SharingOfRevenuesInd>false</SharingOfRevenuesInd>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part VI Line 2</FormAndLineReferenceDesc>
        <ExplanationTxt>Keith O'Donnell and Angela O'Donnell are married</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part VI Line 2</FormAndLineReferenceDesc>
        <ExplanationTxt>Austin O'Donnell is Keith and Angela O'Donnell's son</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part VI Line 8b</FormAndLineReferenceDesc>
        <ExplanationTxt>There</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part VI Line 11b</FormAndLineReferenceDesc>
        <ExplanationTxt>The Exalted Ruler and Secretary review the From 990</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part VI Line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>Governing documents and financial statemens are made available upon request</ExplanationTxt>
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  </ReturnData>
</Return>