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        <EOYAmt>36822</EOYAmt>
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        <EOYAmt>19686</EOYAmt>
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      <LandBldgEquipCostOrOtherBssAmt>849963</LandBldgEquipCostOrOtherBssAmt>
      <LandBldgEquipAccumDeprecAmt>700362</LandBldgEquipAccumDeprecAmt>
      <LandBldgEquipBasisNetGrp>
        <BOYAmt>162588</BOYAmt>
        <EOYAmt>149601</EOYAmt>
      </LandBldgEquipBasisNetGrp>
      <InvestmentsPubTradedSecGrp>
        <BOYAmt>201434</BOYAmt>
        <EOYAmt>218098</EOYAmt>
      </InvestmentsPubTradedSecGrp>
      <TotalAssetsGrp>
        <BOYAmt>409247</BOYAmt>
        <EOYAmt>427786</EOYAmt>
      </TotalAssetsGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
      <NoDonorRestrictionNetAssetsGrp>
        <BOYAmt>127393</BOYAmt>
        <EOYAmt>145932</EOYAmt>
      </NoDonorRestrictionNetAssetsGrp>
      <DonorRestrictionNetAssetsGrp>
        <BOYAmt>281854</BOYAmt>
        <EOYAmt>281854</EOYAmt>
      </DonorRestrictionNetAssetsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>409247</BOYAmt>
        <EOYAmt>427786</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>409247</BOYAmt>
        <EOYAmt>427786</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <ReconcilationRevenueExpnssAmt>15899</ReconcilationRevenueExpnssAmt>
      <NetUnrlzdGainsLossesInvstAmt>2640</NetUnrlzdGainsLossesInvstAmt>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>false</FSAuditedInd>
    </IRS990>
    <IRS990ScheduleD documentId="RetDoc3">
      <LandGrp>
        <OtherCostOrOtherBasisAmt>30000</OtherCostOrOtherBasisAmt>
        <BookValueAmt>30000</BookValueAmt>
      </LandGrp>
      <OtherLandBuildingsGrp>
        <OtherCostOrOtherBasisAmt>819963</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>700362</DepreciationAmt>
        <BookValueAmt>119601</BookValueAmt>
      </OtherLandBuildingsGrp>
      <TotalBookValueLandBuildingsAmt>149601</TotalBookValueLandBuildingsAmt>
    </IRS990ScheduleD>
    <IRS990ScheduleG documentId="RetDoc4">
      <FundraisingEventInformationGrp>
        <Event1Nm>RAFFLE INCOME</Event1Nm>
        <GrossReceiptsEvent1Amt>31109</GrossReceiptsEvent1Amt>
        <GrossRevenueEvent1Amt>31109</GrossRevenueEvent1Amt>
        <GrossReceiptsTotalAmt>31109</GrossReceiptsTotalAmt>
        <GrossRevenueTotalEventsAmt>31109</GrossRevenueTotalEventsAmt>
        <NetIncomeSummaryAmt>31109</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
      <GamingInformationGrp>
        <VolunteerLaborBingoInd>false</VolunteerLaborBingoInd>
        <VolunteerLaborPullTabsInd>false</VolunteerLaborPullTabsInd>
        <GrossRevenueOtherGamingAmt>29622</GrossRevenueOtherGamingAmt>
        <VolunteerLaborOtherGamingInd>false</VolunteerLaborOtherGamingInd>
        <GrossRevenueTotalGamingAmt>29622</GrossRevenueTotalGamingAmt>
        <NetGamingIncomeSummaryAmt>29622</NetGamingIncomeSummaryAmt>
      </GamingInformationGrp>
      <LicensedInd>true</LicensedInd>
      <LicenseSuspendedEtcInd>false</LicenseSuspendedEtcInd>
      <GamingWithNonmembersInd>true</GamingWithNonmembersInd>
      <MemberOfOtherEntityInd>false</MemberOfOtherEntityInd>
      <PersonsWithBooksName>
        <BusinessNameLine1Txt>BENEVOLENT &amp; PROTECTIVE ORDER OF EL</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>BENEVOLENT &amp; PROTECTIVE ORDER OF EL</BusinessNameLine2Txt>
      </PersonsWithBooksName>
      <PersonsWithBooksUSAddress>
        <AddressLine1Txt>60 N MANNING ST</AddressLine1Txt>
        <AddressLine2Txt>60 N MANNING ST</AddressLine2Txt>
        <CityNm>HILLSDALE</CityNm>
        <StateAbbreviationCd>MI</StateAbbreviationCd>
        <ZIPCd>49242</ZIPCd>
      </PersonsWithBooksUSAddress>
      <CntrctWith3rdPrtyForGameRevInd>false</CntrctWith3rdPrtyForGameRevInd>
      <CharitableDistributionRqrInd>false</CharitableDistributionRqrInd>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="RetDoc5">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 2, PART III, LINE 4D</FormAndLineReferenceDesc>
        <ExplanationTxt>N/A</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>NO REVIEW WAS OR WILL BE CONDUCTED.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>NO DOCUMENTS AVAILABLE TO THE PUBLIC</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART IX, LINE 24E</FormAndLineReferenceDesc>
        <ExplanationTxt>TAXES - REAL PROPERTY 7,427 0 0 ENF GRANT EXPENSES 3,762 0 0 TELEPHONE/TV 3,687 0 0 MAINTENANCE/REPAIRS 3,622 0 0 UTILITIES - GAS 2,490 0 0 CREDIT CARD FEES 2,153 0 0 LAUNDRY/LINEN 1,818 0 0 TELEPHONE/INTERNET 1,446 0 0 KITCHEN SUPPLIES 1,351 0 0 PER CAPITA STATE 1,328 0 0 CONVENTION G/L 1,086 0 0 UTILITIES - TRASH REMOVAL 1,034 0 0 PULL TAB SUPPLIES 0 0 1,026 HEALTH LICENSE 799 0 0 REPAIRS AND MAINTENANCE 661 0 0 CONVENTION STATE 643 0 0 BADGES &amp; PINS 593 0 0 INVESTMENT FEES 536 0 0 MISCELLANEOUS 520 0 0 LODGE CHARITABLE/COMMUNIT 500 0 0 KEY CARDS 489 0 0 JANITORIAL SUPPLIES 464 0 0 LODGE EXPENSES - OTHER 380 0 0 PER-CAPITA DISTRICT 332 0 0 UTILITY - GAS 308 0 0 BANK FEES 270 0 0 JANITORIAL SUPPLIES 226 0 0 GAMING EXPENSES 200 0 0 LODGE SUPPLIES G/L 171 0 0 UTILITY - ELECTRICITY 126 0 0 CREDIT CARD FEES &amp; EXP 25 0 0 CASH OVER/SHORT -4 0 0 TOTAL 38,443 0 1,026</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>