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    <ReturnTs>2025-10-20T14:45:25-04:00</ReturnTs>
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        <BusinessNameLine1Txt>BENSON BLEVINS &amp; ASSOCIATES PLLC</BusinessNameLine1Txt>
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        <CityNm>NORTH WILKESBORO</CityNm>
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        <BusinessNameLine2Txt>ELKS OF THE USA</BusinessNameLine2Txt>
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        <ZIPCd>28659</ZIPCd>
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      <PersonNm>ARNOLD LAKEY</PersonNm>
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      <PreparerPersonNm>JODY R HAMBY</PreparerPersonNm>
      <PTIN>P00621937</PTIN>
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      <PreparationDt>2025-10-16</PreparationDt>
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    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
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      <WebsiteAddressTxt>ELKS.ORG</WebsiteAddressTxt>
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      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>132537</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>44010</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>6630</ProgramServiceRevenueAmt>
      <GamingGrossIncomeAmt>12010</GamingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>1348</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>10662</SpecialEventsNetIncomeLossAmt>
      <GrossSalesOfInventoryAmt>57918</GrossSalesOfInventoryAmt>
      <CostOfGoodsSoldAmt>19762</CostOfGoodsSoldAmt>
      <GrossProfitLossSlsOfInvntryAmt>38156</GrossProfitLossSlsOfInvntryAmt>
      <OtherRevenueTotalAmt>11969</OtherRevenueTotalAmt>
      <TotalRevenueAmt>111427</TotalRevenueAmt>
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      <OtherChangesInNetAssetsAmt>270</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>187804</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
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        <BOYAmt>11053</BOYAmt>
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        <EOYAmt>28160</EOYAmt>
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        <BOYAmt>193093</BOYAmt>
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      <PrimaryExemptPurposeTxt>THE MISSION OF THE ELKS NATIONAL FOUNDATION IS TO HELP ELKS BUILD STRONGER COMMUNITIES. WE FULFILL THIS PLEDGE BY INVESTING IN COMMUNITIES WHERE ELKS LIVE AND WORK. WE HELP YOUTH DEVELOP LIFELONG SKILLS, SEND STUDENTS TO COLLEGE, MEET THE NEEDS OF TODAY'S VETERANS, SUPPORT THE CHARITABLE WORK OF THE STATE ELKS ASSOCIATIONS, AND FUND PROJECTS THAT IMPROVE THE QUALITY OF LIFE IN LOCAL ELKS COMMUNITIES.</PrimaryExemptPurposeTxt>
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        <DescriptionProgramSrvcAccomTxt>THE MISSION OF THE ELKS NATIONAL FOUNDATION IS TO HELP ELKS BUILD STRONGER COMMUNITIES. WE FULFILL THIS PLEDGE BY INVESTING IN COMMUNITIES WHERE ELKS LIVE AND WORK. WE HELP YOUTH DEVELOP LIFELONG SKILLS, SEND STUDENTS TO COLLEGE, MEET THE NEEDS OF TODAY'S VETERANS, SUPPORT THE CHARITABLE WORK OF THE STATE ELKS ASSOCIATIONS, AND FUND PROJECTS THAT IMPROVE THE QUALITY OF LIFE IN LOCAL ELKS COMMUNITIES.</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>THE MISSION OF THE ELKS NATIONAL FOUNDATION IS TO HELP ELKS BUILD STRONGER COMMUNITIES. WE FULFILL THIS PLEDGE BY INVESTING IN COMMUNITIES WHERE ELKS LIVE AND WORK. WE HELP YOUTH DEVELOP LIFELONG SKILLS, SEND STUDENTS TO COLLEGE, MEET THE NEEDS OF TODAY'S VETERANS, SUPPORT THE CHARITABLE WORK OF THE STATE ELKS ASSOCIATIONS, AND FUND PROJECTS THAT IMPROVE THE QUALITY OF LIFE IN LOCAL ELKS COMMUNITIES.</DescriptionProgramSrvcAccomTxt>
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        <PersonNm>JOHN E HALL JR</PersonNm>
        <TitleTxt>EXALTED RULE</TitleTxt>
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      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>NELSON H MARTIN</PersonNm>
        <TitleTxt>LEADING KNIG</TitleTxt>
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        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>STELLENA M ROLAND</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>4.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ARNOLD LAKEY</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>TERRY BUMGARNER</PersonNm>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ROGER LEE NANCE</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>KEN WELBORN</PersonNm>
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        <CompensationAmt>0</CompensationAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>LARRY J PENDRY</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>4.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
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        <BusinessName>
          <BusinessNameLine1Txt>BENEVOOLENT &amp; PROTECTIVE ORDER ELKS</BusinessNameLine1Txt>
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        <USAddress>
          <AddressLine1Txt>803 CHERRY STREET</AddressLine1Txt>
          <CityNm>NORTH WILKESBORO</CityNm>
          <StateAbbreviationCd>NC</StateAbbreviationCd>
          <ZIPCd>28659</ZIPCd>
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        <PhoneNum>3368182346</PhoneNum>
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      <ForeignOfficeInd>false</ForeignOfficeInd>
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      <OperateHospitalInd>false</OperateHospitalInd>
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      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 8</FormAndLineReferenceDesc>
        <ExplanationTxt>ELECTRICITY 10,998 WATER/SEWER 971 TOTAL 11,969</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 10</FormAndLineReferenceDesc>
        <ExplanationTxt>CASH CONTRIBUTION: 9,300</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES HOOPSHOOT 2,304 INTERNET/TELEPHONE 1,298 WATER/SEWER 1,394 ELECTRICITY 29,173 INSURANCE - PROPERTY 5,164 REPAIRS 20,451 OFFICE SUPPLIES 2,670 MISCELLANEOUS 1,063 DUES 449 NON-INVESTMENT DEPRECIATION 4,919 TOTAL 68,885</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 20</FormAndLineReferenceDesc>
        <ExplanationTxt>PETTY CASH ADJUSTMENT 270</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 24</FormAndLineReferenceDesc>
        <ExplanationTxt>BUILDING 191,840 191,840 LESS ACCUMULATED DEPRECIATION 37,960 42,879 TOTAL 153,880 148,961</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 26</FormAndLineReferenceDesc>
        <ExplanationTxt>UNSECURED NOTES AND LOANS PAYABLE 29,692 22,254</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>THE MISSION OF THE ELKS NATIONAL FOUNDATION IS TO HELP ELKS BUILD STRONGER COMMUNITIES. WE FULFILL THIS PLEDGE BY INVESTING IN COMMUNITIES WHERE ELKS LIVE AND WORK. WE HELP YOUTH DEVELOP LIFELONG SKILLS, SEND STUDENTS TO COLLEGE, MEET THE NEEDS OF TODAY'S VETERANS, SUPPORT THE CHARITABLE WORK OF THE STATE ELKS ASSOCIATIONS, AND FUND PROJECTS THAT IMPROVE THE QUALITY OF LIFE IN LOCAL ELKS COMMUNITIES.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 28</FormAndLineReferenceDesc>
        <ExplanationTxt>THE MISSION OF THE ELKS NATIONAL FOUNDATION IS TO HELP ELKS BUILD STRONGER COMMUNITIES. WE FULFILL THIS PLEDGE BY INVESTING IN COMMUNITIES WHERE ELKS LIVE AND WORK. WE HELP YOUTH DEVELOP LIFELONG SKILLS, SEND STUDENTS TO COLLEGE, MEET THE NEEDS OF TODAY'S VETERANS, SUPPORT THE CHARITABLE WORK OF THE STATE ELKS ASSOCIATIONS, AND FUND PROJECTS THAT IMPROVE THE QUALITY OF LIFE IN LOCAL ELKS COMMUNITIES.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 31</FormAndLineReferenceDesc>
        <ExplanationTxt>THE MISSION OF THE ELKS NATIONAL FOUNDATION IS TO HELP ELKS BUILD STRONGER COMMUNITIES. WE FULFILL THIS PLEDGE BY INVESTING IN COMMUNITIES WHERE ELKS LIVE AND WORK. WE HELP YOUTH DEVELOP LIFELONG SKILLS, SEND STUDENTS TO COLLEGE, MEET THE NEEDS OF TODAY'S VETERANS, SUPPORT THE CHARITABLE WORK OF THE STATE ELKS ASSOCIATIONS, AND FUND PROJECTS THAT IMPROVE THE QUALITY OF LIFE IN LOCAL ELKS COMMUNITIES.</ExplanationTxt>
      </SupplementalInformationDetail>
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