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    <ReturnTs>2026-07-09T12:37:46-07:00</ReturnTs>
    <TaxPeriodEndDt>2026-03-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>161162269</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>Brown &amp; Company LLP</BusinessNameLine1Txt>
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      <PreparerUSAddress>
        <AddressLine1Txt>4992 Sweet Home Road</AddressLine1Txt>
        <CityNm>Niagara Falls</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>14305</ZIPCd>
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    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2025-04-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>160348425</EIN>
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        <BusinessNameLine1Txt>BENEVOLENT AND PROTECTIVE ORDER OF ELKS</BusinessNameLine1Txt>
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      </BusinessName>
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      <PhoneNum>7162972727</PhoneNum>
      <USAddress>
        <AddressLine1Txt>7710 BUFFALO AVENUE</AddressLine1Txt>
        <CityNm>NIAGARA FALLS</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>14304</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>ADAM WALL</PersonNm>
      <PersonTitleTxt>Treasurer</PersonTitleTxt>
      <SignatureDt>2026-07-09</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>STEVEN H BROWN CPA</PreparerPersonNm>
      <PTIN>P00296323</PTIN>
      <PhoneNum>7162988000</PhoneNum>
      <SelfEmployedInd>X</SelfEmployedInd>
    </PreparerPersonGrp>
    <TaxYr>2025</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
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      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
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      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>124402</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>16308</ContributionsGiftsGrantsEtcAmt>
      <InvestmentIncomeAmt>18615</InvestmentIncomeAmt>
      <CostOrOtherBasisExpenseSaleAmt>0</CostOrOtherBasisExpenseSaleAmt>
      <GamingGrossIncomeAmt referenceDocumentId="IRS990ScheduleG">34492</GamingGrossIncomeAmt>
      <FundraisingGrossIncomeAmt referenceDocumentId="IRS990ScheduleG">0</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>13637</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>20855</SpecialEventsNetIncomeLossAmt>
      <GrossSalesOfInventoryAmt>37618</GrossSalesOfInventoryAmt>
      <CostOfGoodsSoldAmt>19554</CostOfGoodsSoldAmt>
      <GrossProfitLossSlsOfInvntryAmt>18064</GrossProfitLossSlsOfInvntryAmt>
      <OtherRevenueTotalAmt>17369</OtherRevenueTotalAmt>
      <TotalRevenueAmt>91211</TotalRevenueAmt>
      <SalariesOtherCompEmplBnftAmt>22333</SalariesOtherCompEmplBnftAmt>
      <FeesAndOtherPymtToIndCntrctAmt>1550</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>45031</OccupancyRentUtltsAndMaintAmt>
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      <TotalExpensesAmt>120973</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-29762</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>477996</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>448234</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>120734</BOYAmt>
        <EOYAmt>108360</EOYAmt>
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      <LandAndBuildingsGrp>
        <BOYAmt>351226</BOYAmt>
        <EOYAmt>335646</EOYAmt>
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      <OtherAssetsTotalDetail>
        <BOYAmt>9684</BOYAmt>
        <EOYAmt>8765</EOYAmt>
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      <Form990TotalAssetsGrp>
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        <EOYAmt>452771</EOYAmt>
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      <SumOfTotalLiabilitiesGrp>
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        <EOYAmt>4537</EOYAmt>
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        <EOYAmt>448235</EOYAmt>
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      <PrimaryExemptPurposeTxt>THE ELKS IS A FRATERNAL ORGANIZATION WHICH COLLECTS DUES FROM MEMBERS AND RENTS FROM THE CATERER FOR THE PURPOSE OF HELPING THOSE IN NEED. FUNDS INVESTED EARNS INTEREST AND IS USED TO HELP THOSE IN NEED.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>ASSISTANCE TO A VARIETY OF PEOPLE,VETERANS AND NON PROFIT GROUPS</DescriptionProgramSrvcAccomTxt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>PENNY KELLY</PersonNm>
        <TitleTxt>EXALED RULER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>8.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>BILL CODY</PersonNm>
        <TitleTxt>LEADING KNIGHT</TitleTxt>
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        <CompensationAmt>0</CompensationAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>TRACY GILMORE</PersonNm>
        <TitleTxt>Secretary</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
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        <PersonNm>ADAM WALL</PersonNm>
        <TitleTxt>Treasurer</TitleTxt>
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      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>true</OrganizationHadUBIInd>
      <OrganizationFiled990TInd>true</OrganizationFiled990TInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <TaxImposedUnderIRC4911Amt>0</TaxImposedUnderIRC4911Amt>
      <TaxImposedUnderIRC4912Amt>0</TaxImposedUnderIRC4912Amt>
      <TaxImposedUnderIRC4955Amt>0</TaxImposedUnderIRC4955Amt>
      <TaxImposedOnOrganizationMgrAmt>0</TaxImposedOnOrganizationMgrAmt>
      <TaxReimbursedByOrganizationAmt>0</TaxReimbursedByOrganizationAmt>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>ADAM WALL</PersonNm>
        <USAddress>
          <AddressLine1Txt>7710 BUFFALO AVENUE</AddressLine1Txt>
          <CityNm>NIAGARA FALLS</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>14304</ZIPCd>
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      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
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        <RentFacilityCostsBingoAmt>2800</RentFacilityCostsBingoAmt>
        <OtherDirectExpensesBingoAmt>10837</OtherDirectExpensesBingoAmt>
        <VolunteerLaborBingoInd>true</VolunteerLaborBingoInd>
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        <VolunteerLaborPullTabsInd>true</VolunteerLaborPullTabsInd>
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        <VolunteerLaborOtherGamingInd>true</VolunteerLaborOtherGamingInd>
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        <RentFcltyCostsTotalGamingAmt>2800</RentFcltyCostsTotalGamingAmt>
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      <LicensedInd>true</LicensedInd>
      <LicenseSuspendedEtcInd>false</LicenseSuspendedEtcInd>
      <GamingWithNonmembersInd>true</GamingWithNonmembersInd>
      <MemberOfOtherEntityInd>false</MemberOfOtherEntityInd>
      <GamingOwnFacilityPct>1.00000</GamingOwnFacilityPct>
      <PersonsWithBooksName>
        <BusinessNameLine1Txt>DONNA ROUTHIER</BusinessNameLine1Txt>
      </PersonsWithBooksName>
      <PersonsWithBooksUSAddress>
        <AddressLine1Txt>PO BOX 130</AddressLine1Txt>
        <CityNm>NIAGARA FALLS</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>14304</ZIPCd>
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      <CntrctWith3rdPrtyForGameRevInd>false</CntrctWith3rdPrtyForGameRevInd>
      <CharitableDistributionRqrInd>false</CharitableDistributionRqrInd>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Revenue.1</FormAndLineReferenceDesc>
        <ExplanationTxt>MISCELLANEOUS ACTIVITIES $8021</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Revenue.2</FormAndLineReferenceDesc>
        <ExplanationTxt>BAR ALLOCATED TO UBIT $6638</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Revenue.3</FormAndLineReferenceDesc>
        <ExplanationTxt>RENTS $2710</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.1002</FormAndLineReferenceDesc>
        <ExplanationTxt>Office Expenses $974</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.1007</FormAndLineReferenceDesc>
        <ExplanationTxt>Conferences, Conventions, and Meetings $4175</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.1009</FormAndLineReferenceDesc>
        <ExplanationTxt>Depreciation $17090</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.1012</FormAndLineReferenceDesc>
        <ExplanationTxt>Insurance $14949</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.1</FormAndLineReferenceDesc>
        <ExplanationTxt>COMMUNITY &amp; OTHER DONATION $8064</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.2</FormAndLineReferenceDesc>
        <ExplanationTxt>STATE PROJECT $1920</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.3</FormAndLineReferenceDesc>
        <ExplanationTxt>MISC/UNASSIGNED $1230</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.4</FormAndLineReferenceDesc>
        <ExplanationTxt>OTHER CLUB EXPENSES $1065</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.5</FormAndLineReferenceDesc>
        <ExplanationTxt>LODGE EXPENSES-OTHER $802</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.6</FormAndLineReferenceDesc>
        <ExplanationTxt>ACTIVITIES $692</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.7</FormAndLineReferenceDesc>
        <ExplanationTxt>YOUTH PROGRAMS $500</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.8</FormAndLineReferenceDesc>
        <ExplanationTxt>REPAIRS AND MAINTENANCE $250</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.9</FormAndLineReferenceDesc>
        <ExplanationTxt>PER CAPITA-STATE $175</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.10</FormAndLineReferenceDesc>
        <ExplanationTxt>BADGES $173</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Assets.1003</FormAndLineReferenceDesc>
        <ExplanationTxt>Machinery and Equipment - Beginning $4485 Machinery and Equipment - Ending $3524</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Assets.1010</FormAndLineReferenceDesc>
        <ExplanationTxt>Inventories - Beginning $5199 Inventories - Ending $5241</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Total Liabilities.1001</FormAndLineReferenceDesc>
        <ExplanationTxt>Accounts Payable and Accrued Expenses - Beginning $2039 Accounts Payable and Accrued Expenses - Ending $2339</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Total Liabilities.1</FormAndLineReferenceDesc>
        <ExplanationTxt>SALES TAX AND PAYROLL - Beginning $286 SALES TAX AND PAYROLL - Ending $286</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Total Liabilities.2</FormAndLineReferenceDesc>
        <ExplanationTxt>- Beginning $0 - Ending $0</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART V, LINE a &amp;b</FormAndLineReferenceDesc>
        <ExplanationTxt>THE LODGE IS FOR MEMBERS ONLY</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART VI LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>FORM 990 IS AVAILABLE FOR PUBLIC INSPECTION. ANNUAL ELKS REPORT FOR LODGE FILED WITH ELKS USA.</ExplanationTxt>
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