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    <ReturnTs>2025-05-30T13:44:24-05:00</ReturnTs>
    <TaxPeriodEndDt>2025-03-31</TaxPeriodEndDt>
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        <BusinessNameLine1Txt>Gronewold Bell Kyhnn &amp; Co PC</BusinessNameLine1Txt>
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      <PreparerUSAddress>
        <AddressLine1Txt>1910 East 7th Street</AddressLine1Txt>
        <CityNm>Atlantic</CityNm>
        <StateAbbreviationCd>IA</StateAbbreviationCd>
        <ZIPCd>50022</ZIPCd>
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    <Filer>
      <EIN>420135965</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>BENEVOLENT &amp; PROTECTIVE ORDER OF</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>ELKS #445</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>BENE</BusinessNameControlTxt>
      <PhoneNum>7122499745</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO BOX 14</AddressLine1Txt>
        <CityNm>ATLANTIC</CityNm>
        <StateAbbreviationCd>IA</StateAbbreviationCd>
        <ZIPCd>50022</ZIPCd>
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    <BusinessOfficerGrp>
      <PersonNm>Renea Steffens</PersonNm>
      <PersonTitleTxt>Secretary</PersonTitleTxt>
      <PhoneNum>7122497860</PhoneNum>
      <SignatureDt>2025-05-30</SignatureDt>
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    <IRSResponsiblePrtyInfoCurrInd>0</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>David L Hannasch</PreparerPersonNm>
      <PTIN>P00075217</PTIN>
      <PhoneNum>7122431800</PhoneNum>
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    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
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      <MembershipDuesAmt>15112</MembershipDuesAmt>
      <InvestmentIncomeAmt>135</InvestmentIncomeAmt>
      <GamingGrossIncomeAmt referenceDocumentId="RetDoc1041300001">46926</GamingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>32826</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>14100</SpecialEventsNetIncomeLossAmt>
      <GrossSalesOfInventoryAmt>14865</GrossSalesOfInventoryAmt>
      <CostOfGoodsSoldAmt>8536</CostOfGoodsSoldAmt>
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      <TotalRevenueAmt>51655</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>0</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>14591</OccupancyRentUtltsAndMaintAmt>
      <PrintingPublicationsPostageAmt>2419</PrintingPublicationsPostageAmt>
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      <TotalExpensesAmt>45012</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>6643</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>155648</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>162291</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
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        <EOYAmt>51897</EOYAmt>
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        <EOYAmt>81289</EOYAmt>
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        <EOYAmt>40329</EOYAmt>
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      <Form990TotalAssetsGrp>
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      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>To foster membership projects in support of charitable activities.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Development of charitable programs for the betterment of the community.</DescriptionProgramSrvcAccomTxt>
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        <PersonNm>Mark McNees</PersonNm>
        <TitleTxt>Exalted Ruler</TitleTxt>
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        <PersonNm>Renea Steffens</PersonNm>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>James Nordskog</PersonNm>
        <TitleTxt>Leadiing Knight</TitleTxt>
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        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Delbert Thurman</PersonNm>
        <TitleTxt>Trustee</TitleTxt>
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        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Karleen Evans</PersonNm>
        <TitleTxt>Trustee</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Scott Steffens</PersonNm>
        <TitleTxt>Trustee</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <InfoInScheduleOPartVInd>X</InfoInScheduleOPartVInd>
      <ActivitiesNotPreviouslyRptInd>0</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>0</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>0</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>0</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>0</OrganizationDissolvedEtcInd>
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      <MadeLoansToFromOfficersInd>0</MadeLoansToFromOfficersInd>
      <ProhibitedTaxShelterTransInd>0</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <BusinessName>
          <BusinessNameLine1Txt>Renea Steffens</BusinessNameLine1Txt>
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        <USAddress>
          <AddressLine1Txt>PO Box 14</AddressLine1Txt>
          <CityNm>Atlantic</CityNm>
          <StateAbbreviationCd>IA</StateAbbreviationCd>
          <ZIPCd>50022</ZIPCd>
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        <PhoneNum>7122497860</PhoneNum>
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      <ForeignFinancialAccountInd>0</ForeignFinancialAccountInd>
      <ForeignOfficeInd>0</ForeignOfficeInd>
      <DonorAdvisedFndsInd>0</DonorAdvisedFndsInd>
      <OperateHospitalInd>0</OperateHospitalInd>
      <TanningServicesProvidedInd>0</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>0</RelatedOrganizationCtrlEntInd>
      <PoliticalCampaignActyInd>0</PoliticalCampaignActyInd>
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        <CashPrizesBingoAmt>31296</CashPrizesBingoAmt>
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        <VolunteerLaborBingoInd>0</VolunteerLaborBingoInd>
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        <OthDirectExpnssTotalGamingAmt>1530</OthDirectExpnssTotalGamingAmt>
        <DirectExpenseSummaryGamingAmt>32826</DirectExpenseSummaryGamingAmt>
        <NetGamingIncomeSummaryAmt>14100</NetGamingIncomeSummaryAmt>
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      <StatesWhereGamingConductedCd>IA</StatesWhereGamingConductedCd>
      <LicensedInd>1</LicensedInd>
      <LicenseSuspendedEtcInd>0</LicenseSuspendedEtcInd>
      <GamingWithNonmembersInd>1</GamingWithNonmembersInd>
      <MemberOfOtherEntityInd>0</MemberOfOtherEntityInd>
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      <IndividualWithBooksNm>Renea Steffens</IndividualWithBooksNm>
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        <AddressLine1Txt>PO Box 14</AddressLine1Txt>
        <CityNm>Atlantic</CityNm>
        <StateAbbreviationCd>IA</StateAbbreviationCd>
        <ZIPCd>50022</ZIPCd>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 4 - Other Investment Income</FormAndLineReferenceDesc>
        <ExplanationTxt>Description: Interest Income. Amount: 135.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 7 - Sales of Inventory</FormAndLineReferenceDesc>
        <ExplanationTxt>Income: Gross Receipts: 14865. Returns and Allowances: 0. Less Cost of Goods Sold: 8536. Gross Profit: 6329. Cost of Goods Sold: Inventory at Beginning of Year: 1865. Merchandise Purchased: 8744. Cost of Labor: 0. Materials and Supplies: 0. Other Costs: 0. Inventory at End of Year: 2073. Cost of Goods Sold: 8536.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 14</FormAndLineReferenceDesc>
        <ExplanationTxt>Description: Depreciation. Amount: 7204. Description: Other Expenses. Amount: 7387. Total to Form 990-EZ, line 14: 14591.</ExplanationTxt>
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        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 16 - Other Expenses</FormAndLineReferenceDesc>
        <ExplanationTxt>Description: Meetings and Travel. Amount: 3684. Description: Insurance. Amount: 2708. Description: National &amp; State Dues. Amount: 5090. Description: Taxes Other. Amount: 1995. Description: Charity. Amount: 14005. Description: Licenses. Amount: 520. Total to Form 990-EZ, line 16: 28002.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part II, Line 24 - Other Assets</FormAndLineReferenceDesc>
        <ExplanationTxt>Description: Inventories. Beg. of Year Amount: 1865. End of Year Amount: 2073. Description: Prepaid Expence. Beg. of Year Amount: 1213. End of Year Amount: 612. Description: Other Depreciable Assets. Beg. of Year Amount: 38269. End of Year Amount: 37644.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part II, Line 26 - Other Liabilities</FormAndLineReferenceDesc>
        <ExplanationTxt>Description: Deferred Dues. Beg. of Year Amount: 11759. End of Year Amount: 10679. Description: Accounts Payable. Beg. of Year Amount: 1753. End of Year Amount: 545.</ExplanationTxt>
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      <DeclarationDesc>The organization did not, during the year, receive any funds, directly,or indirectly, to pay premiums on a personal benefit contract.The organization, did not, during the year, pay any premiums, directly,or indirectly, on a personal benefit contract.</DeclarationDesc>
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