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    <ReturnTs>2025-07-10T15:56:58-05:00</ReturnTs>
    <TaxPeriodEndDt>2025-03-31</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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        <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>
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      <PersonNm>JIM MEEHAN</PersonNm>
      <PersonTitleTxt>EXALTED RULER</PersonTitleTxt>
      <PhoneNum>9722785300</PhoneNum>
      <SignatureDt>2025-07-10</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
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    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
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      <PreparerPersonNm>JAMES E OSWALT</PreparerPersonNm>
      <PTIN>P00539074</PTIN>
      <PhoneNum>9039352260</PhoneNum>
      <PreparationDt>2025-07-10</PreparationDt>
      <SelfEmployedInd>X</SelfEmployedInd>
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    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
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      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>146833</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>44660</ContributionsGiftsGrantsEtcAmt>
      <MembershipDuesAmt>8695</MembershipDuesAmt>
      <InvestmentIncomeAmt>4103</InvestmentIncomeAmt>
      <GrossSalesOfInventoryAmt>81910</GrossSalesOfInventoryAmt>
      <CostOfGoodsSoldAmt>32971</CostOfGoodsSoldAmt>
      <GrossProfitLossSlsOfInvntryAmt>48939</GrossProfitLossSlsOfInvntryAmt>
      <OtherRevenueTotalAmt>7465</OtherRevenueTotalAmt>
      <TotalRevenueAmt>113862</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>9348</GrantsAndSimilarAmountsPaidAmt>
      <BenefitsPaidToOrForMembersAmt>21006</BenefitsPaidToOrForMembersAmt>
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      <OccupancyRentUtltsAndMaintAmt>25861</OccupancyRentUtltsAndMaintAmt>
      <PrintingPublicationsPostageAmt>1392</PrintingPublicationsPostageAmt>
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      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
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        <EOYAmt>15878</EOYAmt>
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        <EOYAmt>158505</EOYAmt>
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        <EOYAmt>47372</EOYAmt>
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      <Form990TotalAssetsGrp>
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        <EOYAmt>221755</EOYAmt>
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      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>BENEVOLENCE AND PROTECTION</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>BEACON GRANT: VETERAN PICNIC EXPENSES $3378; GRANT TO VA COMMUNITY CENTER $3122.</DescriptionProgramSrvcAccomTxt>
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        <ProgramServiceExpensesAmt>6500</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>SPOTLIGHT GRANT: VARIOUS ACTIVITIES AT SENIOR CENTER AND NURSING HOME $2000.</DescriptionProgramSrvcAccomTxt>
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        <ProgramServiceExpensesAmt>2000</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>FREEDOM GRANT: VETERANS NURSING HOME AND PARALYZED VETERANS OF AMERICA, LONE STAR CHAPTER $848.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>1000</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>848</ProgramServiceExpensesAmt>
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      <TotalProgramServiceExpensesAmt>9348</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JAMES P MEEHAN</PersonNm>
        <TitleTxt>EXALTED RULER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>10</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>AMY SCHRUMPF</PersonNm>
        <TitleTxt>LEADING KNIGHT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>3</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>BILL LESTER</PersonNm>
        <TitleTxt>FIVE YEAR TRUSTEE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>3</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>SHIRDEAN SMITH</PersonNm>
        <TitleTxt>FOUR YEAR TRUSTEE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>3</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>BRANDON RAMSEY</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>2400</CompensationAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>BARRY SHIVER</PersonNm>
        <TitleTxt>LOYAL KNIGHT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>3</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>KEVIN THOMAS</PersonNm>
        <TitleTxt>ESQUIRE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>RYAN MCCOLM</PersonNm>
        <TitleTxt>THREE YEAR TRUSTEE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>3</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CAITLYN MULLINS</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>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JIM STACY</PersonNm>
        <TitleTxt>TWO YEAR TRUSTEE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>3</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DALTON TUTLE</PersonNm>
        <TitleTxt>INNER GUARD</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MONIQUE HUFF</PersonNm>
        <TitleTxt>CHAPLAIN</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
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      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <BooksInCareOfDetail>
        <BusinessName>
          <BusinessNameLine1Txt>BETH BANKS</BusinessNameLine1Txt>
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        <USAddress>
          <AddressLine1Txt>3825 DUCK CREEK DRIVE</AddressLine1Txt>
          <CityNm>GARLAND</CityNm>
          <StateAbbreviationCd>TX</StateAbbreviationCd>
          <ZIPCd>750432965</ZIPCd>
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        <PhoneNum>9722785300</PhoneNum>
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      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
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      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
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      <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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    <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: 7465</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I, line 10</FormAndLineReferenceDesc>
        <ExplanationTxt>Activity: BEACON GRANT Grantee Name: ELKS NATIONALFOUNDATION Grantee Address: 2750 N LAKEVIEW AVENUE CHICAGO IL 60614 Amount: 6500 Relationship: NONE</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I, line 10</FormAndLineReferenceDesc>
        <ExplanationTxt>Activity: FREEDOM GRANT Grantee Name: ELKS NATIONAL FOUNDATION Grantee Address: 2750 N LAKEVIEW AVENUE CHICAGO IL 60614 Amount: 848 Relationship: NONE</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I, line 10</FormAndLineReferenceDesc>
        <ExplanationTxt>Activity: SPOTLIGHT GRANT Grantee Name: ELKS NATIONAL FOUNDATION Grantee Address: 2750 N LAKEVIEW AVENUE CHICAGO IL 60614 Amount: 2000 Relationship: NONE</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I, line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Description: PAYROLL TAXES Amount: 3027</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I, line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Description: TABC ALCOHOL AND SALES TAXES Amount: 10929</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I, line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Description: INSURANCE Amount: 7898</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I, line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Description: LODGE ACTIVITIES Amount: 1453</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I, line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Description: EQUIPMENT RENTAL Amount: 517</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I, line 20</FormAndLineReferenceDesc>
        <ExplanationTxt>Description: TEMPORARILY RESTRICTED FUNDS Amount: -13439</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part II, line 24</FormAndLineReferenceDesc>
        <ExplanationTxt>Description: NATIONAL FINANCIAL SERVICES BOY Amount: 48269 EOY Amount: 47372</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part II, line 26</FormAndLineReferenceDesc>
        <ExplanationTxt>Description: PREPAID DUES AND FEES BOY Amount: 853 EOY Amount: 1120</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part II, line 26</FormAndLineReferenceDesc>
        <ExplanationTxt>Description: OTHER CURRENT LIABILITIES BOY Amount: 3182 EOY Amount: 325</ExplanationTxt>
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