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        <ProgramServicesAmt>2594</ProgramServicesAmt>
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        <FundraisingAmt>0</FundraisingAmt>
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      <AdvertisingGrp>
        <TotalAmt>412</TotalAmt>
        <ProgramServicesAmt>0</ProgramServicesAmt>
        <ManagementAndGeneralAmt>412</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
      </AdvertisingGrp>
      <OccupancyGrp>
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        <ProgramServicesAmt>0</ProgramServicesAmt>
        <ManagementAndGeneralAmt>24249</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
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      <ConferencesMeetingsGrp>
        <TotalAmt>5470</TotalAmt>
        <ProgramServicesAmt>5470</ProgramServicesAmt>
        <ManagementAndGeneralAmt>0</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
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      <PaymentsToAffiliatesGrp>
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        <ProgramServicesAmt>9778</ProgramServicesAmt>
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        <FundraisingAmt>0</FundraisingAmt>
      </PaymentsToAffiliatesGrp>
      <DepreciationDepletionGrp>
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        <ManagementAndGeneralAmt>6804</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
      </InsuranceGrp>
      <OtherExpensesGrp>
        <Desc>CREDIT CARD FEES</Desc>
        <TotalAmt>1577</TotalAmt>
        <ProgramServicesAmt>0</ProgramServicesAmt>
        <ManagementAndGeneralAmt>1577</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
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      <OtherExpensesGrp>
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      <OtherExpensesGrp>
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      <OtherExpensesGrp>
        <Desc>REAL ESTATE TAX</Desc>
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        <FundraisingAmt>0</FundraisingAmt>
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      <TotalFunctionalExpensesGrp>
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      <CashNonInterestBearingGrp>
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        <EOYAmt>32729</EOYAmt>
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      <AccountsReceivableGrp>
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        <EOYAmt>6463</EOYAmt>
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      <InventoriesForSaleOrUseGrp>
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        <EOYAmt>7875</EOYAmt>
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      <PrepaidExpensesDefrdChargesGrp>
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        <EOYAmt>0</EOYAmt>
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      <LandBldgEquipCostOrOtherBssAmt>330486</LandBldgEquipCostOrOtherBssAmt>
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      <LandBldgEquipBasisNetGrp>
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      <InvestmentsPubTradedSecGrp>
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      <TotalAssetsGrp>
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        <EOYAmt>256535</EOYAmt>
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      <AccountsPayableAccrExpnssGrp>
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        <EOYAmt>6996</EOYAmt>
      </AccountsPayableAccrExpnssGrp>
      <DeferredRevenueGrp>
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        <EOYAmt>10580</EOYAmt>
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      <TotalLiabilitiesGrp>
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        <EOYAmt>17576</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrgDoesNotFollowFASB117Ind>X</OrgDoesNotFollowFASB117Ind>
      <RtnEarnEndowmentIncmOthFndsGrp>
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        <EOYAmt>238959</EOYAmt>
      </RtnEarnEndowmentIncmOthFndsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>220009</BOYAmt>
        <EOYAmt>238959</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>236641</BOYAmt>
        <EOYAmt>256535</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <InfoInScheduleOPartXIInd>X</InfoInScheduleOPartXIInd>
      <ReconcilationRevenueExpnssAmt>15206</ReconcilationRevenueExpnssAmt>
      <OtherChangesInNetAssetsAmt>3744</OtherChangesInNetAssetsAmt>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>false</FSAuditedInd>
      <FederalGrantAuditRequiredInd>false</FederalGrantAuditRequiredInd>
    </IRS990>
    <IRS990ScheduleD documentId="IRS990ScheduleD-01" softwareId="23017509">
      <LandGrp>
        <InvestmentCostOrOtherBasisAmt>0</InvestmentCostOrOtherBasisAmt>
        <OtherCostOrOtherBasisAmt>12000</OtherCostOrOtherBasisAmt>
        <BookValueAmt>12000</BookValueAmt>
      </LandGrp>
      <BuildingsGrp>
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        <DepreciationAmt>103246</DepreciationAmt>
        <BookValueAmt>75396</BookValueAmt>
      </BuildingsGrp>
      <EquipmentGrp>
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        <DepreciationAmt>133899</DepreciationAmt>
        <BookValueAmt>5945</BookValueAmt>
      </EquipmentGrp>
      <TotalBookValueLandBuildingsAmt>93341</TotalBookValueLandBuildingsAmt>
    </IRS990ScheduleD>
    <IRS990ScheduleG documentId="IRS990ScheduleG-01">
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        <GrossRevenuePullTabsAmt>67345</GrossRevenuePullTabsAmt>
        <CashPrizesPullTabsAmt>51839</CashPrizesPullTabsAmt>
        <OtherDirectExpensesPullTabsAmt>6969</OtherDirectExpensesPullTabsAmt>
        <VolunteerLaborPullTabsInd>true</VolunteerLaborPullTabsInd>
        <VolunteerLaborPullTabsPct>1.00000</VolunteerLaborPullTabsPct>
        <GrossRevenueTotalGamingAmt>67345</GrossRevenueTotalGamingAmt>
        <CashPrizesTotalGamingAmt>51839</CashPrizesTotalGamingAmt>
        <OthDirectExpnssTotalGamingAmt>6969</OthDirectExpnssTotalGamingAmt>
        <DirectExpenseSummaryGamingAmt>58808</DirectExpenseSummaryGamingAmt>
        <NetGamingIncomeSummaryAmt>8537</NetGamingIncomeSummaryAmt>
      </GamingInformationGrp>
      <StatesWhereGamingConductedCd>MI</StatesWhereGamingConductedCd>
      <LicensedInd>true</LicensedInd>
      <LicenseSuspendedEtcInd>false</LicenseSuspendedEtcInd>
      <GamingWithNonmembersInd>false</GamingWithNonmembersInd>
      <MemberOfOtherEntityInd>false</MemberOfOtherEntityInd>
    </IRS990ScheduleG>
    <IRS990ScheduleI documentId="IRS990ScheduleI-01" softwareId="23017509">
      <GrantRecordsMaintainedInd>true</GrantRecordsMaintainedInd>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>MICHIGAN ELKS ASSOCIATION</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>603 FINLEY AVENUE</AddressLine1Txt>
          <CityNm>BIG RAPIDS</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>49307</ZIPCd>
        </USAddress>
        <RecipientEIN>381561603</RecipientEIN>
        <CashGrantAmt>11387</CashGrantAmt>
        <PurposeOfGrantTxt>CHARITY</PurposeOfGrantTxt>
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    </IRS990ScheduleI>
    <IRS990ScheduleJ documentId="IRS990ScheduleJ-01">
      <SeverancePaymentInd>false</SeverancePaymentInd>
      <SupplementalNonqualRtrPlanInd>false</SupplementalNonqualRtrPlanInd>
      <EquityBasedCompArrngmInd>false</EquityBasedCompArrngmInd>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>WENDI THOMAS</PersonNm>
        <BaseCompensationFilingOrgAmt>0</BaseCompensationFilingOrgAmt>
        <CompensationBasedOnRltdOrgsAmt>0</CompensationBasedOnRltdOrgsAmt>
        <BonusFilingOrganizationAmount>0</BonusFilingOrganizationAmount>
        <BonusRelatedOrganizationsAmt>0</BonusRelatedOrganizationsAmt>
        <OtherCompensationFilingOrgAmt>0</OtherCompensationFilingOrgAmt>
        <OtherCompensationRltdOrgsAmt>0</OtherCompensationRltdOrgsAmt>
        <DeferredCompensationFlngOrgAmt>0</DeferredCompensationFlngOrgAmt>
        <DeferredCompRltdOrgsAmt>0</DeferredCompRltdOrgsAmt>
        <NontaxableBenefitsFilingOrgAmt>0</NontaxableBenefitsFilingOrgAmt>
        <NontaxableBenefitsRltdOrgsAmt>0</NontaxableBenefitsRltdOrgsAmt>
        <TotalCompensationFilingOrgAmt>0</TotalCompensationFilingOrgAmt>
        <TotalCompensationRltdOrgsAmt>0</TotalCompensationRltdOrgsAmt>
        <CompReportPrior990FilingOrgAmt>0</CompReportPrior990FilingOrgAmt>
        <CompReportPrior990RltdOrgsAmt>0</CompReportPrior990RltdOrgsAmt>
      </RltdOrgOfficerTrstKeyEmplGrp>
    </IRS990ScheduleJ>
    <IRS990ScheduleO documentId="IRS990ScheduleO-01" softwareId="23017509">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Pt VI, Line 6</FormAndLineReferenceDesc>
        <ExplanationTxt>MEMBERS</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Pt VI, Line 7a</FormAndLineReferenceDesc>
        <ExplanationTxt>MEMBERS ELECT OFFICERS</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Pt VI, Line 7b</FormAndLineReferenceDesc>
        <ExplanationTxt>SPENDING IS VOTED BY MEMBERS AT MONTHLY MEETINGS</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Pt XI</FormAndLineReferenceDesc>
        <ExplanationTxt>LINE 9 CHANGE TO INVESTMENT VALUE</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Pt VI, Line 11b</FormAndLineReferenceDesc>
        <ExplanationTxt>990 IS PART OF THE ANNUAL AUDIT. IT IS EMAILED FOR REVIEW.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part III, Line 4d</FormAndLineReferenceDesc>
        <ExplanationTxt>OUR PROGRAMS HELP YOUTH, VETERANS &amp; COMMUNITIES</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
