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    <ReturnTs>2026-08-01T17:10:23-04:00</ReturnTs>
    <TaxPeriodEndDt>2026-03-31</TaxPeriodEndDt>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2025-04-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>592070926</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>BENEVOLENT &amp; PROTECTIVE ORDER OF ELKS OF THE USA</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>BENE</BusinessNameControlTxt>
      <ForeignPhoneNum>8509023972</ForeignPhoneNum>
      <USAddress>
        <AddressLine1Txt>PO BOX 153</AddressLine1Txt>
        <CityNm>CRESTVIEW</CityNm>
        <StateAbbreviationCd>FL</StateAbbreviationCd>
        <ZIPCd>325360153</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>Chris Snelgrove</PersonNm>
      <PersonTitleTxt>Leading Knight</PersonTitleTxt>
      <PhoneNum>8503982188</PhoneNum>
      <SignatureDt>2026-08-04</SignatureDt>
    </BusinessOfficerGrp>
    <TaxYr>2025</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
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      <GroupExemptionNum>1156</GroupExemptionNum>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>www.bpoe2624. org</WebsiteAddressTxt>
      <Organization501cInd organization501cTypeTxt="8">X</Organization501cInd>
      <TypeOfOrganizationOtherInd>X</TypeOfOrganizationOtherInd>
      <TypeOfOrganizationOtherDesc>Fraternal</TypeOfOrganizationOtherDesc>
      <GrossReceiptsAmt>96300</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>36725</ContributionsGiftsGrantsEtcAmt>
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      <InvestmentIncomeAmt>0</InvestmentIncomeAmt>
      <SaleOfAssetsGrossAmt>0</SaleOfAssetsGrossAmt>
      <CostOrOtherBasisExpenseSaleAmt>0</CostOrOtherBasisExpenseSaleAmt>
      <GainOrLossFromSaleOfAssetsAmt>0</GainOrLossFromSaleOfAssetsAmt>
      <GamingGrossIncomeAmt referenceDocumentName="IRS990ScheduleG">555</GamingGrossIncomeAmt>
      <FundraisingGrossIncomeAmt fndrsngEventContriPrevRptAmt="0" referenceDocumentName="IRS990ScheduleG">28005</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>28540</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>20</SpecialEventsNetIncomeLossAmt>
      <GrossSalesOfInventoryAmt>31015</GrossSalesOfInventoryAmt>
      <CostOfGoodsSoldAmt>10559</CostOfGoodsSoldAmt>
      <GrossProfitLossSlsOfInvntryAmt>20456</GrossProfitLossSlsOfInvntryAmt>
      <TotalRevenueAmt>57201</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>15427</GrantsAndSimilarAmountsPaidAmt>
      <BenefitsPaidToOrForMembersAmt>0</BenefitsPaidToOrForMembersAmt>
      <SalariesOtherCompEmplBnftAmt>13589</SalariesOtherCompEmplBnftAmt>
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      <OccupancyRentUtltsAndMaintAmt>17051</OccupancyRentUtltsAndMaintAmt>
      <PrintingPublicationsPostageAmt>2127</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>3190</OtherExpensesTotalAmt>
      <TotalExpensesAmt>53070</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>4131</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>373819</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>377950</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>20507</BOYAmt>
        <EOYAmt>34099</EOYAmt>
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      <LandAndBuildingsGrp>
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        <EOYAmt>305000</EOYAmt>
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        <BOYAmt>3495</BOYAmt>
        <EOYAmt>45149</EOYAmt>
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      <Form990TotalAssetsGrp>
        <BOYAmt>374005</BOYAmt>
        <EOYAmt>384248</EOYAmt>
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      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>186</BOYAmt>
        <EOYAmt>6298</EOYAmt>
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        <BOYAmt>373819</BOYAmt>
        <EOYAmt>377950</EOYAmt>
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      <PrimaryExemptPurposeTxt>Fraternal</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Beacon Grant - Donated to Remote Area Medical Clinic to enable them to provide a remote clinic to provide local needy members of the community free medical treatment.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>10000</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>10000</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Gratitude Grant - This project was based on serving our Community through providing a Christmas Party to our local special needs school. Richbourgh School in Crestview is a school for exceptional children ages 2-20 learning basic life skills due to their challenges. We had majority non verbal children wheelchair blind and various levels of challenges. We provided per direction of the staff - Sensory toys for the students a snack Christmas party for each of the 10 classrooms and a visit from Santa Mrs Claus and an Elf in person handing the children a Christmas gift bag.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>3500</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>3757</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Freedom Grant - Three of our members held a donut breakfast the Crestview Manor hosting our Veterans that live there. We explained that we had received the Freedom grant to spend on our local Veterans and thanked them for our Freedom. We met with them individually to discuss their service years to our Country and ask them what they needed in personal items - a wish list. We documented their wish list and sizes and colors and committed to return on Memorial Days. The list was shared with the Lodge members after the list was compiled by Veteran name and the grant funds were shared equally amongst them. The personal items were purchased and packaged and finally the snacks and treats were added to the bags of clothing shoes personal hygiene products. The plan was to purchase all requested items and deliver after the Memorial Day Celebration on May 26th by all Elks available to attend.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>1000</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>1009</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>14766</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Deborah McMullen</PersonNm>
        <TitleTxt>Exalted Ruler</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>8</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Chris Snelgrove</PersonNm>
        <TitleTxt>Leading Knight</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>25</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">James Wright</PersonNm>
        <TitleTxt>Loyal Knight</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>25</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Kelly Colton</PersonNm>
        <TitleTxt>Leacturing Knight</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>25</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Amanda Rappelli</PersonNm>
        <TitleTxt>Treasurer</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>40</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Ann Moore</PersonNm>
        <TitleTxt>Secretary</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>40</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Shirley Johnson</PersonNm>
        <TitleTxt>Trustee 1 yr</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>10</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Brenda Spencer</PersonNm>
        <TitleTxt>Trustee 2 yr</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>10</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Traci Medlock</PersonNm>
        <TitleTxt>Trustee 4 yr</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>10</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Barbara Kincaid</PersonNm>
        <TitleTxt>Trustee 5 yr</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>10</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
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      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
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      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
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        <PersonNm>Holly Rodriguez</PersonNm>
        <USAddress>
          <AddressLine1Txt>PO BOX 153</AddressLine1Txt>
          <CityNm>CRESTVIEW</CityNm>
          <StateAbbreviationCd>FL</StateAbbreviationCd>
          <ZIPCd>325360153</ZIPCd>
        </USAddress>
        <PhoneNum>8133349603</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd referenceDocumentName="IRS990ScheduleC">false</PoliticalCampaignActyInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
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    <IRS990ScheduleO documentId="IRS990ScheduleO1" documentName="IRS990ScheduleO">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I, line 10 - Cash</FormAndLineReferenceDesc>
        <ExplanationTxt>| Description:, Amount:, Grantee Type:, Grantee Name:, Grantee Address:, Activity Type:, Class of Activity Description:, RelationShipDescription:|Beacon Grant: Support a mobile medical clinic in Crestview, $10000, Organization, Remote Area Medical Clinic, 2200 Stock Creek Blvd Rockford TN 37853, Food Shelter Medical Aid, Provided cash to enable RAM to provide free mendical services to local people in need., - | Provide Christmas party personal hygiene products food drink to veterans in local assisted living, $3757, -, -, -, -, -, - | Freedom Grant: Provide clothing and food to local homeless shelter., $1009, -, -, -, -, -, - | Provide linens clothing and food for local veterans, $661, -, -, -, -, -, - |</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I, line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>| Other Expenses:, Amount:| Grand Lodge convention, $1001| State convention, $503| lodge training, $1168| credit fees, $40| bank expenses, $59| office, $419|</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part II, line 24</FormAndLineReferenceDesc>
        <ExplanationTxt>| Explanation:, BOYAmount:, EOYAmount:| Other assets, $3495, $45149|</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part II, line 26</FormAndLineReferenceDesc>
        <ExplanationTxt>| Explanation:, BOYAmount:, EOYAmount:| Other assets, $186, $6298|</ExplanationTxt>
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