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    <ReturnTs>2025-07-29T10:10:39-04:00</ReturnTs>
    <TaxPeriodEndDt>2025-03-31</TaxPeriodEndDt>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-04-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>420889496</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>BENEVOLENT &amp; PROTECTIVE ORDER OF ELKS OF THE USA</BusinessNameLine1Txt>
      </BusinessName>
      <InCareOfNm>% Dave Bohnet</InCareOfNm>
      <BusinessNameControlTxt>BENE</BusinessNameControlTxt>
      <ForeignPhoneNum>5153862106</ForeignPhoneNum>
      <USAddress>
        <AddressLine1Txt>po Box 6</AddressLine1Txt>
        <CityNm>Jefferson</CityNm>
        <StateAbbreviationCd>IA</StateAbbreviationCd>
        <ZIPCd>50129</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>Steven C Smith</PersonNm>
      <PersonTitleTxt>Secretary</PersonTitleTxt>
      <SignatureDt>2025-07-30</SignatureDt>
    </BusinessOfficerGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
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      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>elks2306@netins.net</WebsiteAddressTxt>
      <Organization501cInd organization501cTypeTxt="8">X</Organization501cInd>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>86464</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>13081</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>0</ProgramServiceRevenueAmt>
      <MembershipDuesAmt>17655</MembershipDuesAmt>
      <InvestmentIncomeAmt>425</InvestmentIncomeAmt>
      <SaleOfAssetsGrossAmt>0</SaleOfAssetsGrossAmt>
      <CostOrOtherBasisExpenseSaleAmt>0</CostOrOtherBasisExpenseSaleAmt>
      <GainOrLossFromSaleOfAssetsAmt>0</GainOrLossFromSaleOfAssetsAmt>
      <GamingGrossIncomeAmt referenceDocumentName="IRS990ScheduleG">2574</GamingGrossIncomeAmt>
      <FundraisingGrossIncomeAmt fndrsngEventContriPrevRptAmt="2253" referenceDocumentName="IRS990ScheduleG">2253</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>1225</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>3602</SpecialEventsNetIncomeLossAmt>
      <GrossSalesOfInventoryAmt>46191</GrossSalesOfInventoryAmt>
      <CostOfGoodsSoldAmt>21295</CostOfGoodsSoldAmt>
      <GrossProfitLossSlsOfInvntryAmt>24896</GrossProfitLossSlsOfInvntryAmt>
      <OtherRevenueTotalAmt>4285</OtherRevenueTotalAmt>
      <TotalRevenueAmt>63944</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>8749</GrantsAndSimilarAmountsPaidAmt>
      <BenefitsPaidToOrForMembersAmt>7607</BenefitsPaidToOrForMembersAmt>
      <SalariesOtherCompEmplBnftAmt>4209</SalariesOtherCompEmplBnftAmt>
      <FeesAndOtherPymtToIndCntrctAmt>2130</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>22871</OccupancyRentUtltsAndMaintAmt>
      <PrintingPublicationsPostageAmt>3410</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>21014</OtherExpensesTotalAmt>
      <TotalExpensesAmt>69990</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-6046</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>69873</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>1926</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>65753</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>57051</BOYAmt>
        <EOYAmt>52578</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <LandAndBuildingsGrp>
        <BOYAmt>10000</BOYAmt>
        <EOYAmt>10000</EOYAmt>
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      <OtherAssetsTotalDetail>
        <BOYAmt>3390</BOYAmt>
        <EOYAmt>3175</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>70441</BOYAmt>
        <EOYAmt>65753</EOYAmt>
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      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>568</BOYAmt>
        <EOYAmt>0</EOYAmt>
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      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>69873</BOYAmt>
        <EOYAmt>65753</EOYAmt>
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      <PrimaryExemptPurposeTxt>To provide fellowship social activities and provide charitable events for our members. To support Youth with activities and support Veterans with support and charitable events with activities and monetary aid. Support our local community with ENF Grants and numerous volunteer services!</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>To support Youth with essay contests hoop shoot 3rd grade dictionary giveaways support local cub scouts and boy scout troops plus other numerous activities including high school winter formal youth ditch pick-up Kindergarten kids summer safety camp plus numerous other youth charitable activities.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>0</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>0</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>To support Veterans and their groups thru donations to Veteran charities as well as our own Veterans Christmas Charity Giveaway including monetary gifts plus family gifts and food donations. Also by providing transportation of Vets to the Veterans Hospital 60 miles away as well as transportation to doctor visits welfare appointments physical therapy appointments dentist visits and other numerous events. Also hours donated to the Veterans home in Marshalltown for special events.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>0</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>0</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Numerous volunteer thousands of hours donated by our local Elk Members for community programs and charities such as meals-on-wheels elderserve handicapped persons transportation or deliveries. Transportation of needy persons to appointments doctor visits rehabilitation appointments pharmacy visits grocery store and many more. We also provide a FREE Christmas Day Dinner to anyone in our county that needs assistance which includes take-out meals delivered meals to shut-ins and games and fellowship following the meal for those who come to our Lodge to eat.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>0</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>0</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Dave Bohnet</PersonNm>
        <TitleTxt>Exalted Ruler</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>20</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">John Russell</PersonNm>
        <TitleTxt>Leading Knight</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>15</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Mike Goodwin</PersonNm>
        <TitleTxt>Loyal Knight</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>20</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Jake Bohnet</PersonNm>
        <TitleTxt>Lecturing Knight</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>12</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Steven Smith</PersonNm>
        <TitleTxt>Secretary</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>25</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>1661</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Luann Bohnet</PersonNm>
        <TitleTxt>Treasurer</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>12</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>1246</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Darrin Charlson</PersonNm>
        <TitleTxt>Trustee</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>30</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
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        <PersonNm referenceDocumentName="CompensationExplanation">Eldon Cunningham</PersonNm>
        <TitleTxt>Trustee</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>10</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Randy Winkelman</PersonNm>
        <TitleTxt>Trustee</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>8</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">John Schoening</PersonNm>
        <TitleTxt>Janitor</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>1321</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
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      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>true</OrganizationHadUBIInd>
      <OrganizationFiled990TInd>true</OrganizationFiled990TInd>
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        <PersonNm>Steven Smith</PersonNm>
        <USAddress>
          <AddressLine1Txt>po Box 6</AddressLine1Txt>
          <CityNm>Jefferson</CityNm>
          <StateAbbreviationCd>IA</StateAbbreviationCd>
          <ZIPCd>50129</ZIPCd>
        </USAddress>
        <PhoneNum>5153705965</PhoneNum>
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      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
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      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
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      <PoliticalCampaignActyInd referenceDocumentName="IRS990ScheduleC">false</PoliticalCampaignActyInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I, line 8</FormAndLineReferenceDesc>
        <ExplanationTxt>| Other Revenues:, Amount:| Bulletin Newsletter Advertising, $920| Lodge Rent Members, $690| Lodge Rent Non- Members, $2675|</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I, line 10</FormAndLineReferenceDesc>
        <ExplanationTxt>| Grants And Similar Amounts Paid:, Amount:| Donation to Jefferson Parks and Rec. for Kids Summer Safety Camp, $300| Donation of Candy to Bell Tower Parade, $83| Donation to Greene County Schools Yearbook, $100| Donation of Prize money for 6th Grade Essay Contest, $35| Donation of 3rd Grade Dictionaries, $576| Donation to Roger Gallagher for Veterans Disability needs!, $200| Donation of Christmas Cards to Veterans at Iowa Vets Home, $138| Donation of Coffee to Iowa Veterans Home, $171| Donation of Hoop Shoot Trophies, $175| Donation of Food and Cash from Vets Christmas Adoption Program to Needy Veterans, $750| Donation of Food to Annual Christmas Day Dinner free to needy and homebound in Greene County, $503| Donation of T-shirts to Hoop Shoot Kid Contestants, $60| Donation to Variety Club of Iowa Childrens Charity, $150| Donation of Mileage and Room and Board for Hoop Shoot Regional Competition, $632| Donation of Rent for Greene County High School Winter Formal, $225| Donations to ENF on behalf of Members, $4651|</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I, line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>| Other Expenses:, Amount:| Insurance, $8667| Key Cards Badges and Pins, $301| Sales Tax and other Tax, $792| Lodge Miscellaneous Activities for Members, $1252| Licenses Iowa Alcohol Gambling and Food, $1629| Bar and Kitchen Supplies and Replacements Glasses knives pans &amp; etc., $509| Elks Grand Lodge and Iowa State Elks Convention Expense, $4712| Janitorial Supplies, $299| Office Expense, $2375| Miscellaneous Expense, $478|</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I, line 20</FormAndLineReferenceDesc>
        <ExplanationTxt>| Explanation:, Amount:| Inventory, $3165| Adjustment for accounting error, $-1239|</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part II, line 24</FormAndLineReferenceDesc>
        <ExplanationTxt>| Explanation:, BOYAmount:, EOYAmount:| Other assets, $3390, $3165| Accounts Receivable, $0, $10|</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part II, line 26</FormAndLineReferenceDesc>
        <ExplanationTxt>| Explanation:, BOYAmount:, EOYAmount:| Other liabilities, $568, $|</ExplanationTxt>
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