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    <ReturnTs>2026-07-23T13:38:14-06:00</ReturnTs>
    <TaxPeriodEndDt>2026-03-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>710749733</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>FOUNTAIN FINANCIAL &amp; TAX</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>400 N MAIN</AddressLine1Txt>
        <CityNm>HARRISON</CityNm>
        <StateAbbreviationCd>AR</StateAbbreviationCd>
        <ZIPCd>72601</ZIPCd>
      </PreparerUSAddress>
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    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2025-04-01</TaxPeriodBeginDt>
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      <EIN>710389131</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>BENEVOLENT &amp; PROTECTIVE ORDER OF ELKS OF THE USA</BusinessNameLine1Txt>
      </BusinessName>
      <InCareOfNm>% ROBERT BURSON</InCareOfNm>
      <BusinessNameControlTxt>BENE</BusinessNameControlTxt>
      <USAddress>
        <AddressLine1Txt>PO BOX 2495</AddressLine1Txt>
        <CityNm>HARRISON</CityNm>
        <StateAbbreviationCd>AR</StateAbbreviationCd>
        <ZIPCd>72602</ZIPCd>
      </USAddress>
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    <BusinessOfficerGrp>
      <PersonNm>ROBERT BURSON</PersonNm>
      <PersonTitleTxt>EXALTED RULER</PersonTitleTxt>
      <PhoneNum>8707412214</PhoneNum>
      <SignatureDt>2026-06-29</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
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    <PreparerPersonGrp>
      <PreparerPersonNm>JEFF FOUNTAIN CPA</PreparerPersonNm>
      <PTIN>P01704503</PTIN>
      <PhoneNum>8707432588</PhoneNum>
      <PreparationDt>2026-07-23</PreparationDt>
      <SelfEmployedInd>X</SelfEmployedInd>
    </PreparerPersonGrp>
    <TaxYr>2025</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
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    <IRS990EZ documentId="IRS990EZ" referenceDocumentId="IRS990ScheduleO-212-Copy1">
      <GroupExemptionNum>1156</GroupExemptionNum>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <Organization501cInd organization501cTypeTxt="8">X</Organization501cInd>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>60494</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>12974</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>5300</ProgramServiceRevenueAmt>
      <MembershipDuesAmt>24707</MembershipDuesAmt>
      <InvestmentIncomeAmt>776</InvestmentIncomeAmt>
      <GrossSalesOfInventoryAmt>16737</GrossSalesOfInventoryAmt>
      <CostOfGoodsSoldAmt>8713</CostOfGoodsSoldAmt>
      <GrossProfitLossSlsOfInvntryAmt>8024</GrossProfitLossSlsOfInvntryAmt>
      <TotalRevenueAmt>51781</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>1150</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>15281</OccupancyRentUtltsAndMaintAmt>
      <OtherExpensesTotalAmt>30510</OtherExpensesTotalAmt>
      <TotalExpensesAmt>46941</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>4840</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>26758</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>373</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>31971</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>7477</BOYAmt>
        <EOYAmt>1445</EOYAmt>
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      <LandAndBuildingsGrp>
        <BOYAmt>27249</BOYAmt>
        <EOYAmt>27249</EOYAmt>
      </LandAndBuildingsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>7687</BOYAmt>
        <EOYAmt>8390</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>42413</BOYAmt>
        <EOYAmt>37084</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>15655</BOYAmt>
        <EOYAmt>5113</EOYAmt>
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      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>26758</BOYAmt>
        <EOYAmt>31971</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>SOCIAL CLUB THAT PROVIDES SCHOLARSHIPS</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>SOCIAL CLUB THAT PROVIDES SCHOLARSHIPS AND BETTERMENT TO ITS COMMUNITY</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>0</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ROBERT BURSON</PersonNm>
        <TitleTxt>EXALTED RULER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>35.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CURTIS KNOLL</PersonNm>
        <TitleTxt>LEADING KNIGHT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>35.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JOHN PENROD</PersonNm>
        <TitleTxt>LECTURING KNIGHT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>35.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JEFF WILLIAMS</PersonNm>
        <TitleTxt>LOYAL KNIGHT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>35.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MARY HICKMAN</PersonNm>
        <TitleTxt>ONE YEAR TRUSTEE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>35.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CAROL LEATHERMAN</PersonNm>
        <TitleTxt>TWO YEAR TRUSTEE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>35.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>PETE HEISER</PersonNm>
        <TitleTxt>THREE YEAR TRUSTEE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>35.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>FRANCES BROWN</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>35.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DONNA BURSON</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>35.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>ROBERT BURSON</PersonNm>
        <USAddress>
          <AddressLine1Txt>PO BOX 2495</AddressLine1Txt>
          <CityNm>HARRISON</CityNm>
          <StateAbbreviationCd>AR</StateAbbreviationCd>
          <ZIPCd>72602</ZIPCd>
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        <PhoneNum>8707412214</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
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    <IRS990ScheduleO documentId="IRS990ScheduleO">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of other expenses Part I line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Description AmountDepreciation from 4562 371FIRE ALARM 1,348BADGES AND PINS 200CASH SHORT 401CONVENTION 1,600INSURANCE 3,715INTEREST 167OFFICE 2,323JANITORIAL 648GRAND LODGE PER CAP 365PUBLIC RELATION 600DAP MATERIALS 756LICENSE AND PERMIT 2,343ASEA VET 300KIDS CHRISTMAS 2,153BEACON GRANT 6,458YOUTH PROMO 100PROMISE GRANT 29ENF EXPENSE 45VIP VISITS 176KEY CARD 167CC SUPPLIES 2,661EXCISE TAX 3,420KITCHEN SUPPLIES 164</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other changes in net assets or fund balances Part I line 20</FormAndLineReferenceDesc>
        <ExplanationTxt>Description AmountPPA 373</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of other assets Part II line 24</FormAndLineReferenceDesc>
        <ExplanationTxt>Category Beginning of Year End of YearOTHER ASSETS 7,687 8,390</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of total liabilities Part II line 26</FormAndLineReferenceDesc>
        <ExplanationTxt>Category Beginning of Year End of YearOTHER LIABILITIES 15,655 5,113</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
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