<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2021v4.0" xsi:schemaLocation="http://www.irs.gov/efile">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2022-09-13T15:03:55-07:00</ReturnTs>
    <TaxPeriodEndDt>2022-04-30</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>371320959</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>Hughes &amp; Associates CPA PC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>1321 DAdrian Professional Prk</AddressLine1Txt>
        <CityNm>Godfrey</CityNm>
        <StateAbbreviationCd>IL</StateAbbreviationCd>
        <ZIPCd>62035</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2021-05-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>376056617</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>ILLINOIS ELKS ASSOCIATION</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>ILLI</BusinessNameControlTxt>
      <PhoneNum>6182377776</PhoneNum>
      <USAddress>
        <AddressLine1Txt>RR 2 BOX 54</AddressLine1Txt>
        <CityNm>FAIRFIELD</CityNm>
        <StateAbbreviationCd>IL</StateAbbreviationCd>
        <ZIPCd>62837</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>GEORGE HORNUNG</PersonNm>
      <PersonTitleTxt>Treasurer</PersonTitleTxt>
      <SignatureDt>2022-09-13</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>GEORGE</PersonFirstNm>
        <PersonLastNm>HORNUNG</PersonLastNm>
      </PersonFullName>
      <SSN>999009999</SSN>
    </SigningOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>ASHLEE WILSON</PreparerPersonNm>
      <PTIN>P01811761</PTIN>
      <PhoneNum>6184666278</PhoneNum>
    </PreparerPersonGrp>
    <AdditionalFilerInformation>
      <TrustedCustomerGrp>
        <TrustedCustomerCd>2</TrustedCustomerCd>
        <AuthenticationAssuranceLevelCd>AAL1</AuthenticationAssuranceLevelCd>
        <IdentityAssuranceLevelCd>IAL1</IdentityAssuranceLevelCd>
        <FederatedAssuranceLevelCd>FAL1</FederatedAssuranceLevelCd>
      </TrustedCustomerGrp>
    </AdditionalFilerInformation>
    <TaxYr>2021</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="2">
    <IRS990EZ documentId="IRS990EZ" referenceDocumentId="IRS990ScheduleO TransfersPersonalBenefitsContr" softwareId="21013475" softwareVersionNum="2021v4.0">
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501cInd organization501cTypeTxt="8">X</Organization501cInd>
      <TypeOfOrganizationAssocInd>X</TypeOfOrganizationAssocInd>
      <GrossReceiptsAmt>150960</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>119000</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>30861</ProgramServiceRevenueAmt>
      <InvestmentIncomeAmt>293</InvestmentIncomeAmt>
      <CostOrOtherBasisExpenseSaleAmt>0</CostOrOtherBasisExpenseSaleAmt>
      <FundraisingGrossIncomeAmt>0</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>0</SpecialEventsDirectExpensesAmt>
      <CostOfGoodsSoldAmt>0</CostOfGoodsSoldAmt>
      <OtherRevenueTotalAmt>806</OtherRevenueTotalAmt>
      <TotalRevenueAmt>150960</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>3403</FeesAndOtherPymtToIndCntrctAmt>
      <PrintingPublicationsPostageAmt>7212</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>112539</OtherExpensesTotalAmt>
      <TotalExpensesAmt>123154</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>27806</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>215327</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>243133</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>208120</BOYAmt>
        <EOYAmt>242705</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>7207</BOYAmt>
        <EOYAmt>428</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>215327</BOYAmt>
        <EOYAmt>243133</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>215327</BOYAmt>
        <EOYAmt>243133</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>THE ILLINOIS ELKS ASSOCIATION IS A FRATERNAL ORDER, WHICH OPERATES UNDER THE LODGE SYSTEM. THE ASSOCIATION OPERATES YOUTH ACTIVITIES, SUPPORTS SCHOLARSHIPS, DRUG AWARENESS, AND OTHER PROGRAMS.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>CONFERENCES AND MEETINGS PROMOTE GROWTH IN THE ASSOCIATION THROUGH EDUCATION AND INFORMATION. PUBLICATION OF JOURNALS AND NEWSLETTERS SERVE TO PROMOTE THE FRATERNAL AND BENEVOLENT MISSION OF THE ASSOCIATION.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>61814</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>61814</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JAMES CUSACK</PersonNm>
        <TitleTxt>President</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>TODD LINDSAY</PersonNm>
        <TitleTxt>1ST VICE PRES</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>FLOYD SCHMIDT</PersonNm>
        <TitleTxt>2ND VICE PRES</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>THOMAS BANTZ</PersonNm>
        <TitleTxt>TILER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ROGER QUINN</PersonNm>
        <TitleTxt>3RD VICE PRES</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MARVIN LEATHERS</PersonNm>
        <TitleTxt>Secretary</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ROBERT ROLEWICZ</PersonNm>
        <TitleTxt>CHAPLAIN</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MIKE REILLY</PersonNm>
        <TitleTxt>SERG OF ARMS</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JEFF RODIER</PersonNm>
        <TitleTxt>PAST PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>GEORGE HORNUNG</PersonNm>
        <TitleTxt>Treasurer</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JOE RAY</PersonNm>
        <TitleTxt>INTERIM SECRTY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <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>GEORGE HORNUNG</PersonNm>
        <USAddress>
          <AddressLine1Txt>RR 2 BOX 54</AddressLine1Txt>
          <CityNm>FAIRFIELD</CityNm>
          <StateAbbreviationCd>IL</StateAbbreviationCd>
          <ZIPCd>62837</ZIPCd>
        </USAddress>
        <PhoneNum>6182377776</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>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
    </IRS990EZ>
    <IRS990ScheduleO documentId="IRS990ScheduleO" softwareId="21013475" softwareVersionNum="2021v4.0">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Revenue.1</FormAndLineReferenceDesc>
        <ExplanationTxt>MISCELLANEOUS $806</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.1005</FormAndLineReferenceDesc>
        <ExplanationTxt>Travel $51100</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.1007</FormAndLineReferenceDesc>
        <ExplanationTxt>Conferences, Conventions, and Meetings $55415</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.1012</FormAndLineReferenceDesc>
        <ExplanationTxt>Insurance $2118</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.2</FormAndLineReferenceDesc>
        <ExplanationTxt>GIFTS $1956</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.3</FormAndLineReferenceDesc>
        <ExplanationTxt>MISCELLANEOUS $1005</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.5</FormAndLineReferenceDesc>
        <ExplanationTxt>MEMORIAL SERVICE $625</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.6</FormAndLineReferenceDesc>
        <ExplanationTxt>SPECIAL AWARDS $320</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Assets.1011</FormAndLineReferenceDesc>
        <ExplanationTxt>Prepaid Expenses and Deferred Charges - Beginning $7207 Prepaid Expenses and Deferred Charges - Ending $428</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
