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        <RelatedOrExemptFuncIncomeAmt>18083</RelatedOrExemptFuncIncomeAmt>
      </OtherRevenueMiscGrp>
      <OtherRevenueMiscGrp>
        <Desc>TAX REFUNDS</Desc>
        <TotalRevenueColumnAmt>65712</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>65712</RelatedOrExemptFuncIncomeAmt>
      </OtherRevenueMiscGrp>
      <MiscellaneousRevenueGrp>
        <TotalRevenueColumnAmt>14037</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>14037</RelatedOrExemptFuncIncomeAmt>
      </MiscellaneousRevenueGrp>
      <OtherRevenueTotalAmt>112621</OtherRevenueTotalAmt>
      <TotalRevenueGrp>
        <TotalRevenueColumnAmt>1333684</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>592227</RelatedOrExemptFuncIncomeAmt>
        <ExclusionAmt>184894</ExclusionAmt>
      </TotalRevenueGrp>
      <GrantsToDomesticOrgsGrp>
        <TotalAmt>188667</TotalAmt>
      </GrantsToDomesticOrgsGrp>
      <GrantsToDomesticIndividualsGrp>
        <TotalAmt>0</TotalAmt>
      </GrantsToDomesticIndividualsGrp>
      <ForeignGrantsGrp>
        <TotalAmt>0</TotalAmt>
      </ForeignGrantsGrp>
      <BenefitsToMembersGrp>
        <TotalAmt>0</TotalAmt>
      </BenefitsToMembersGrp>
      <CompCurrentOfcrDirectorsGrp>
        <TotalAmt>0</TotalAmt>
      </CompCurrentOfcrDirectorsGrp>
      <CompDisqualPersonsGrp>
        <TotalAmt>0</TotalAmt>
      </CompDisqualPersonsGrp>
      <OtherSalariesAndWagesGrp>
        <TotalAmt>280937</TotalAmt>
      </OtherSalariesAndWagesGrp>
      <PensionPlanContributionsGrp>
        <TotalAmt>0</TotalAmt>
      </PensionPlanContributionsGrp>
      <OtherEmployeeBenefitsGrp>
        <TotalAmt>0</TotalAmt>
      </OtherEmployeeBenefitsGrp>
      <PayrollTaxesGrp>
        <TotalAmt>32806</TotalAmt>
      </PayrollTaxesGrp>
      <FeesForServicesManagementGrp>
        <TotalAmt>0</TotalAmt>
      </FeesForServicesManagementGrp>
      <FeesForServicesLegalGrp>
        <TotalAmt>0</TotalAmt>
      </FeesForServicesLegalGrp>
      <FeesForServicesAccountingGrp>
        <TotalAmt>143358</TotalAmt>
      </FeesForServicesAccountingGrp>
      <FeesForServicesLobbyingGrp>
        <TotalAmt>0</TotalAmt>
      </FeesForServicesLobbyingGrp>
      <FeesForServicesProfFundraising>
        <TotalAmt>0</TotalAmt>
      </FeesForServicesProfFundraising>
      <FeesForSrvcInvstMgmntFeesGrp>
        <TotalAmt>0</TotalAmt>
      </FeesForSrvcInvstMgmntFeesGrp>
      <FeesForServicesOtherGrp>
        <TotalAmt>0</TotalAmt>
      </FeesForServicesOtherGrp>
      <AdvertisingGrp>
        <TotalAmt>6136</TotalAmt>
      </AdvertisingGrp>
      <OfficeExpensesGrp>
        <TotalAmt>157925</TotalAmt>
      </OfficeExpensesGrp>
      <InformationTechnologyGrp>
        <TotalAmt>0</TotalAmt>
      </InformationTechnologyGrp>
      <RoyaltiesGrp>
        <TotalAmt>0</TotalAmt>
      </RoyaltiesGrp>
      <OccupancyGrp>
        <TotalAmt>231242</TotalAmt>
      </OccupancyGrp>
      <TravelGrp>
        <TotalAmt>0</TotalAmt>
      </TravelGrp>
      <PymtTravelEntrtnmntPubOfclGrp>
        <TotalAmt>0</TotalAmt>
      </PymtTravelEntrtnmntPubOfclGrp>
      <ConferencesMeetingsGrp>
        <TotalAmt>11538</TotalAmt>
      </ConferencesMeetingsGrp>
      <InterestGrp>
        <TotalAmt>0</TotalAmt>
      </InterestGrp>
      <PaymentsToAffiliatesGrp>
        <TotalAmt>0</TotalAmt>
      </PaymentsToAffiliatesGrp>
      <DepreciationDepletionGrp>
        <TotalAmt>10669</TotalAmt>
      </DepreciationDepletionGrp>
      <InsuranceGrp>
        <TotalAmt>20667</TotalAmt>
      </InsuranceGrp>
      <OtherExpensesGrp>
        <Desc>LODGE ACTIVITIES</Desc>
        <TotalAmt>135079</TotalAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>PER CAPITA</Desc>
        <TotalAmt>73733</TotalAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>MUSIC &amp; ENTERTAINMENT</Desc>
        <TotalAmt>24275</TotalAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>Other Club Expenses</Desc>
        <TotalAmt>982</TotalAmt>
      </OtherExpensesGrp>
      <AllOtherExpensesGrp>
        <TotalAmt>-701</TotalAmt>
      </AllOtherExpensesGrp>
      <TotalFunctionalExpensesGrp>
        <TotalAmt>1317313</TotalAmt>
        <ProgramServicesAmt>0</ProgramServicesAmt>
        <ManagementAndGeneralAmt>0</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
      </TotalFunctionalExpensesGrp>
      <CashNonInterestBearingGrp>
        <BOYAmt>919960</BOYAmt>
        <EOYAmt>931820</EOYAmt>
      </CashNonInterestBearingGrp>
      <SavingsAndTempCashInvstGrp>
        <BOYAmt>243264</BOYAmt>
        <EOYAmt>190141</EOYAmt>
      </SavingsAndTempCashInvstGrp>
      <PledgesAndGrantsReceivableGrp>
        <EOYAmt>0</EOYAmt>
      </PledgesAndGrantsReceivableGrp>
      <AccountsReceivableGrp>
        <BOYAmt>6707</BOYAmt>
        <EOYAmt>2706</EOYAmt>
      </AccountsReceivableGrp>
      <ReceivablesFromOfficersEtcGrp>
        <EOYAmt>0</EOYAmt>
      </ReceivablesFromOfficersEtcGrp>
      <RcvblFromDisqualifiedPrsnGrp>
        <EOYAmt>0</EOYAmt>
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      <OthNotesLoansReceivableNetGrp>
        <EOYAmt>0</EOYAmt>
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      <InventoriesForSaleOrUseGrp>
        <BOYAmt>30909</BOYAmt>
        <EOYAmt>22919</EOYAmt>
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      <PrepaidExpensesDefrdChargesGrp>
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      </PrepaidExpensesDefrdChargesGrp>
      <LandBldgEquipCostOrOtherBssAmt>74657</LandBldgEquipCostOrOtherBssAmt>
      <LandBldgEquipAccumDeprecAmt>15996</LandBldgEquipAccumDeprecAmt>
      <LandBldgEquipBasisNetGrp>
        <BOYAmt>69326</BOYAmt>
        <EOYAmt>58661</EOYAmt>
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      <InvestmentsPubTradedSecGrp>
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      </InvestmentsPubTradedSecGrp>
      <InvestmentsOtherSecuritiesGrp>
        <EOYAmt>0</EOYAmt>
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      <InvestmentsProgramRelatedGrp>
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      <IntangibleAssetsGrp>
        <EOYAmt>0</EOYAmt>
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      <OtherAssetsTotalGrp>
        <BOYAmt>10531</BOYAmt>
        <EOYAmt>10070</EOYAmt>
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      <TotalAssetsGrp>
        <BOYAmt>1280697</BOYAmt>
        <EOYAmt>1218360</EOYAmt>
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      <AccountsPayableAccrExpnssGrp>
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      </AccountsPayableAccrExpnssGrp>
      <OtherLiabilitiesGrp>
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        <EOYAmt>171582</EOYAmt>
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      <TotalLiabilitiesGrp>
        <BOYAmt>250290</BOYAmt>
        <EOYAmt>171582</EOYAmt>
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      <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
      <NoDonorRestrictionNetAssetsGrp>
        <BOYAmt>1030407</BOYAmt>
        <EOYAmt>1046778</EOYAmt>
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      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>1030407</BOYAmt>
        <EOYAmt>1046778</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>1280697</BOYAmt>
        <EOYAmt>1218360</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <ReconcilationRevenueExpnssAmt>16371</ReconcilationRevenueExpnssAmt>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>false</FSAuditedInd>
      <FederalGrantAuditRequiredInd>false</FederalGrantAuditRequiredInd>
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    <IRS990ScheduleD documentId="IRS990ScheduleD" softwareId="24020490" softwareVersionNum="2024v5.2">
      <EquipmentGrp>
        <OtherCostOrOtherBasisAmt>74657</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>15996</DepreciationAmt>
        <BookValueAmt>58661</BookValueAmt>
      </EquipmentGrp>
      <TotalBookValueLandBuildingsAmt>58661</TotalBookValueLandBuildingsAmt>
      <OtherLiabilitiesOrgGrp>
        <Desc>CLUB RENTAL DEPOSITS</Desc>
        <Amt>5929</Amt>
      </OtherLiabilitiesOrgGrp>
      <OtherLiabilitiesOrgGrp>
        <Desc>CREDIT CARD PAYABLE</Desc>
        <Amt>2473</Amt>
      </OtherLiabilitiesOrgGrp>
      <OtherLiabilitiesOrgGrp>
        <Desc>MAJOR PROJECT FUND</Desc>
        <Amt>9295</Amt>
      </OtherLiabilitiesOrgGrp>
      <OtherLiabilitiesOrgGrp>
        <Desc>NATIONAL FOUNDATION</Desc>
        <Amt>140</Amt>
      </OtherLiabilitiesOrgGrp>
      <OtherLiabilitiesOrgGrp>
        <Desc>OTHER RESTRICTED CHARITIES</Desc>
        <Amt>8000</Amt>
      </OtherLiabilitiesOrgGrp>
      <OtherLiabilitiesOrgGrp>
        <Desc>PREPAID DUES</Desc>
        <Amt>111115</Amt>
      </OtherLiabilitiesOrgGrp>
      <OtherLiabilitiesOrgGrp>
        <Desc>PREPAID FEES - PER CAPITA</Desc>
        <Amt>26635</Amt>
      </OtherLiabilitiesOrgGrp>
      <OtherLiabilitiesOrgGrp>
        <Desc>SALES TAX PAYABLE</Desc>
        <Amt>7995</Amt>
      </OtherLiabilitiesOrgGrp>
      <TotalLiabilityAmt>171582</TotalLiabilityAmt>
    </IRS990ScheduleD>
    <IRS990ScheduleG documentId="IRS990ScheduleG" softwareId="24020490" softwareVersionNum="2024v5.2">
      <AgrmtProfFundraisingActyInd>false</AgrmtProfFundraisingActyInd>
      <FundraisingEventInformationGrp>
        <Event1Nm>CHILI COOKOFF/CAR SHOW</Event1Nm>
        <GrossReceiptsEvent1Amt>26883</GrossReceiptsEvent1Amt>
        <GrossRevenueEvent1Amt>26883</GrossRevenueEvent1Amt>
        <Event2Nm>PANCAKE BREAKFAST</Event2Nm>
        <GrossReceiptsEvent2Amt>17603</GrossReceiptsEvent2Amt>
        <GrossRevenueEvent2Amt>17603</GrossRevenueEvent2Amt>
        <OtherEventsTotalCnt>3</OtherEventsTotalCnt>
        <GrossReceiptsOtherEventsAmt>38810</GrossReceiptsOtherEventsAmt>
        <GrossRevenueOtherEventsAmt>38810</GrossRevenueOtherEventsAmt>
        <GrossReceiptsTotalAmt>83296</GrossReceiptsTotalAmt>
        <GrossRevenueTotalEventsAmt>83296</GrossRevenueTotalEventsAmt>
        <NetIncomeSummaryAmt>83296</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
      <GamingInformationGrp>
        <GrossRevenueBingoAmt>211678</GrossRevenueBingoAmt>
        <OtherDirectExpensesBingoAmt>112809</OtherDirectExpensesBingoAmt>
        <VolunteerLaborBingoInd>false</VolunteerLaborBingoInd>
        <VolunteerLaborPullTabsInd>false</VolunteerLaborPullTabsInd>
        <VolunteerLaborOtherGamingInd>false</VolunteerLaborOtherGamingInd>
        <GrossRevenueTotalGamingAmt>211678</GrossRevenueTotalGamingAmt>
        <OthDirectExpnssTotalGamingAmt>112809</OthDirectExpnssTotalGamingAmt>
        <DirectExpenseSummaryGamingAmt>112809</DirectExpenseSummaryGamingAmt>
        <NetGamingIncomeSummaryAmt>98869</NetGamingIncomeSummaryAmt>
      </GamingInformationGrp>
      <StatesWhereGamingConductedCd>CA</StatesWhereGamingConductedCd>
      <LicensedInd>true</LicensedInd>
      <LicenseSuspendedEtcInd>false</LicenseSuspendedEtcInd>
      <GamingWithNonmembersInd>false</GamingWithNonmembersInd>
      <MemberOfOtherEntityInd>false</MemberOfOtherEntityInd>
      <GamingOwnFacilityPct>1.00000</GamingOwnFacilityPct>
      <IndividualWithBooksNm>RICH TANGUY</IndividualWithBooksNm>
      <PersonsWithBooksUSAddress>
        <AddressLine1Txt>7711 TALBERT AVE</AddressLine1Txt>
        <CityNm>HUNTINGTON BEACH</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>92648</ZIPCd>
      </PersonsWithBooksUSAddress>
      <CntrctWith3rdPrtyForGameRevInd>false</CntrctWith3rdPrtyForGameRevInd>
      <GamingManagerPersonNm>RICH TANGUY</GamingManagerPersonNm>
      <GamingManagerServicesProvTxt>OVERSEE ENTIRE BINGO OPERATIONS.</GamingManagerServicesProvTxt>
      <GamingManagerIsDirectorOfcrInd>X</GamingManagerIsDirectorOfcrInd>
      <CharitableDistributionRqrInd>true</CharitableDistributionRqrInd>
      <DistributedAmt>188667</DistributedAmt>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part III, Line 17b - Distributions Required Under State Law</FormAndLineReferenceDesc>
        <ExplanationTxt>CIVIC ACTIVITIES $3250 YOUTH PROGRAMS $68453 POLICE APPRECIATION BANQUET $3799 VETERANS PROGRAMS $25334 MAJOR PROJECT DONATIONS $43788 LOCAL CHARITIES, THANKSGIVING, CHRISTMAS $34143 ELKS NATIONAL FOUNDATION $6400 OTHER $3500</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="IRS990ScheduleO" softwareId="24020490" softwareVersionNum="2024v5.2">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section A, Line 6</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION HAS ANNUAL DUES-PAYING FRATERNAL MEMBERS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section A, Line 7a</FormAndLineReferenceDesc>
        <ExplanationTxt>THE MEMBERSHIP ANNUALLY ELECTS OFFICERS AND TRUSTEES TO THE GOVERNING BODY.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section A, Line 7b</FormAndLineReferenceDesc>
        <ExplanationTxt>ALL MANAGEMENT PRACTICES AND GOVERNANCE ARE CONTAINED IN THE ANNOTATED STATUES OF THE BENEVOLENT AND PROTECTIVE ORDER OF ELKS OF THE UNITED STATES OF AMERICA (B.P.O.E.).</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 11b</FormAndLineReferenceDesc>
        <ExplanationTxt>LODGE AUDIT COMMITTEE MAY REVIEW THE FORM 990 PRIOR TO FILING.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 12c</FormAndLineReferenceDesc>
        <ExplanationTxt>COMPLIANCE IS MONITORED AND ENFORCED BY LOCAL LODGE OFFICERS IN ACCORDANCE WITH THE ANNOTATED STATUES OF THE BENEVOLENT AND PROTECTIVE ORDER OF ELKS OF THE UNITED STATES OF AMERICA (B.P.O.E.), AND LOCAL LODGE BY-LAWS AS ADMINISTERED BY LODGE OFFICERS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section C, Line 18</FormAndLineReferenceDesc>
        <ExplanationTxt>FORMS 990 ARE AVAILABLE FOR INSPECTION BY THE FOLLOWING:- UPON REQUEST: ELKS LODGE MEMBERS, ONLY;- ANOTHER'S WEBSITE: GENERAL PUBLIC (WEBSITES INCLUDE IRS, AS WELL AS OTHERS).</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section C, Line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>GOVERNANCE DOCUMENTS AND FINANCIAL STATEMENTS ARE NOT AVAILABLE TO THE GENERAL PUBLIC.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <IRS990ScheduleR documentId="IRS990ScheduleR" softwareId="24020490" softwareVersionNum="2024v5.2">
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>OCEAN FRONT COMPANY</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>7711 TALBERT AVENUE</AddressLine1Txt>
          <CityNm>HUNTINGTON BEACH</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>926481320</ZIPCd>
        </USAddress>
        <EIN>956059587</EIN>
        <PrimaryActivitiesTxt>HOLD TITLE TO ELKS LODGE BUILDING.</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>CA</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501(C)(2)</ExemptCodeSectionTxt>
        <DirectControllingNACd>N/A</DirectControllingNACd>
        <ControlledOrganizationInd>false</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <ReceiptOfIntAnntsRntsRyltsInd>false</ReceiptOfIntAnntsRntsRyltsInd>
      <GiftGrntOrCapContriToOthOrgInd>false</GiftGrntOrCapContriToOthOrgInd>
      <GiftGrntCapContriFromOthOrgInd>false</GiftGrntCapContriFromOthOrgInd>
      <LoansOrGuaranteesToOtherOrgInd>false</LoansOrGuaranteesToOtherOrgInd>
      <LoansOrGuaranteesFromOthOrgInd>false</LoansOrGuaranteesFromOthOrgInd>
      <DivRelatedOrganizationInd>false</DivRelatedOrganizationInd>
      <AssetSaleToOtherOrgInd>false</AssetSaleToOtherOrgInd>
      <AssetPurchaseFromOtherOrgInd>false</AssetPurchaseFromOtherOrgInd>
      <AssetExchangeInd>false</AssetExchangeInd>
      <RentalOfFacilitiesToOthOrgInd>false</RentalOfFacilitiesToOthOrgInd>
      <RentalOfFcltsFromOthOrgInd>false</RentalOfFcltsFromOthOrgInd>
      <PerformOfServicesForOthOrgInd>false</PerformOfServicesForOthOrgInd>
      <PerformOfServicesByOtherOrgInd>false</PerformOfServicesByOtherOrgInd>
      <SharingOfFacilitiesInd>true</SharingOfFacilitiesInd>
      <PaidEmployeesSharingInd>false</PaidEmployeesSharingInd>
      <ReimbursementPaidToOtherOrgInd>false</ReimbursementPaidToOtherOrgInd>
      <ReimbursementPaidByOtherOrgInd>false</ReimbursementPaidByOtherOrgInd>
      <TransferToOtherOrgInd>false</TransferToOtherOrgInd>
      <TransferFromOtherOrgInd>false</TransferFromOtherOrgInd>
    </IRS990ScheduleR>
  </ReturnData>
</Return>