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    <ReturnTs>2026-07-20T09:47:10-07:00</ReturnTs>
    <TaxPeriodEndDt>2026-03-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>800021508</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>JACK G RANKIN CPA PLLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>1256 MONROE ST</AddressLine1Txt>
        <CityNm>DEARBORN</CityNm>
        <StateAbbreviationCd>MI</StateAbbreviationCd>
        <ZIPCd>48124</ZIPCd>
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    <TaxPeriodBeginDt>2025-04-01</TaxPeriodBeginDt>
    <Filer>
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      <BusinessName>
        <BusinessNameLine1Txt>BENEVOLENT &amp; PROTECTIVE ORDER OF ELKS</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>BENE</BusinessNameControlTxt>
      <PhoneNum>3132741945</PhoneNum>
      <USAddress>
        <AddressLine1Txt>1314 MONROE ST</AddressLine1Txt>
        <CityNm>DEARBORN</CityNm>
        <StateAbbreviationCd>MI</StateAbbreviationCd>
        <ZIPCd>48124</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>JACK G RANKIN</PersonNm>
      <PersonTitleTxt>EXHALTED RULER</PersonTitleTxt>
      <PhoneNum>3132741945</PhoneNum>
      <SignatureDt>2026-07-16</SignatureDt>
    </BusinessOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>JACK G RANKIN</PreparerPersonNm>
      <PTIN>P00313266</PTIN>
      <PhoneNum>3135504752</PhoneNum>
      <PreparationDt>2026-07-20</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2025</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
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      <MembershipDuesAmt>6290</MembershipDuesAmt>
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      <GainOrLossFromSaleOfAssetsAmt>0</GainOrLossFromSaleOfAssetsAmt>
      <FundraisingGrossIncomeAmt fndrsngEventContriPrevRptAmt="0">10038</FundraisingGrossIncomeAmt>
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      <PrimaryExemptPurposeTxt>SUPPORT OF VETERANS, SPECIAL NEEDS &amp; CHILDREN</PrimaryExemptPurposeTxt>
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        <PersonNm>JACK G RANKIN</PersonNm>
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        <PersonNm>PETE GRAEF</PersonNm>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>TOM MORGAN</PersonNm>
        <TitleTxt>LOYAL KNIGHT</TitleTxt>
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      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>FRANK</PersonNm>
        <TitleTxt>LECTURING KNIGHT</TitleTxt>
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      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>TAHNIA FOX</PersonNm>
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        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
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      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>WILLIAM PLYER</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
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        <PersonNm>PATRICK MORGAN</PersonNm>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JULIA GARRIS</PersonNm>
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      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ROBERT SCHERRER</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
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        <PersonNm>JACK G RANKIN</PersonNm>
        <USAddress>
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          <CityNm>DEARBORN</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>48124</ZIPCd>
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      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
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      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
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      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part I, Line 8</FormAndLineReferenceDesc>
        <ExplanationTxt>GRANTS 6806.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part I, Line 8</FormAndLineReferenceDesc>
        <ExplanationTxt>RENTS 200.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part I, Line 8</FormAndLineReferenceDesc>
        <ExplanationTxt>MISCELLANEOUS INCOME 5533.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>TAXES - MISCELLANEOUS 6895.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>CONVENTION EXPENSES 4682.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>INSURANCE 3126.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>OFFICE EXPENSES 2005.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>SECURITY 834.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>ACCOUNTING FEES 1700.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>PER CAPITA FEES 6772.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>DONATIONS 9857.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>CREDIT CARD FEES 694.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>LODGE EXPENSES - OTHER 7503.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
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