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    <ReturnTs>2024-08-19T10:43:21-04:00</ReturnTs>
    <TaxPeriodEndDt>2024-03-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>300214260</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>FMA INC</BusinessNameLine1Txt>
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      <PreparerUSAddress>
        <AddressLine1Txt>400 SOUTH ROOSEVELT AVE</AddressLine1Txt>
        <CityNm>BURLINGTON</CityNm>
        <StateAbbreviationCd>IA</StateAbbreviationCd>
        <ZIPCd>52601</ZIPCd>
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    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-04-01</TaxPeriodBeginDt>
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      <EIN>420136028</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>BENEVOLENT &amp; PROTECTIVE ORDER OF ELKS</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>BENE</BusinessNameControlTxt>
      <USAddress>
        <AddressLine1Txt>215 N 5TH ST</AddressLine1Txt>
        <CityNm>BURLINGTON</CityNm>
        <StateAbbreviationCd>IA</StateAbbreviationCd>
        <ZIPCd>52601</ZIPCd>
      </USAddress>
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    <BusinessOfficerGrp>
      <PersonNm>JEREMY HELLING</PersonNm>
      <PersonTitleTxt>EXALTED RULER</PersonTitleTxt>
      <PhoneNum>3197535281</PhoneNum>
      <SignatureDt>2024-07-30</SignatureDt>
      <DiscussWithPaidPreparerInd>false</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>MATTHEW JOHNSON</PreparerPersonNm>
      <PTIN>P01021531</PTIN>
      <PhoneNum>3197547706</PhoneNum>
      <PreparationDt>2024-08-19</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-08-08 14:25:15Z</BuildTS>
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      <GroupExemptionNum>1156</GroupExemptionNum>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <WebsiteAddressTxt>WWW.ELKS84.ORG</WebsiteAddressTxt>
      <Organization501cInd organization501cTypeTxt="8">X</Organization501cInd>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>38694</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>2624</ContributionsGiftsGrantsEtcAmt>
      <MembershipDuesAmt>6863</MembershipDuesAmt>
      <InvestmentIncomeAmt>12</InvestmentIncomeAmt>
      <GamingGrossIncomeAmt>2927</GamingGrossIncomeAmt>
      <SpecialEventsNetIncomeLossAmt>2927</SpecialEventsNetIncomeLossAmt>
      <GrossSalesOfInventoryAmt>11438</GrossSalesOfInventoryAmt>
      <CostOfGoodsSoldAmt>5061</CostOfGoodsSoldAmt>
      <GrossProfitLossSlsOfInvntryAmt>6377</GrossProfitLossSlsOfInvntryAmt>
      <OtherRevenueTotalAmt>14830</OtherRevenueTotalAmt>
      <TotalRevenueAmt>33633</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>330</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>18302</OccupancyRentUtltsAndMaintAmt>
      <PrintingPublicationsPostageAmt>3904</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>19720</OtherExpensesTotalAmt>
      <TotalExpensesAmt>42256</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-8623</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>38337</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>29714</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>14334</BOYAmt>
        <EOYAmt>5034</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <LandAndBuildingsGrp>
        <BOYAmt>22515</BOYAmt>
        <EOYAmt>21949</EOYAmt>
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      <OtherAssetsTotalDetail>
        <BOYAmt>15587</BOYAmt>
        <EOYAmt>16830</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>52436</BOYAmt>
        <EOYAmt>43813</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>14099</BOYAmt>
        <EOYAmt>14099</EOYAmt>
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      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>38337</BOYAmt>
        <EOYAmt>29714</EOYAmt>
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      <PrimaryExemptPurposeTxt>SEE SCHEDULE O FOR EXEMPT PURPOSE</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>ELKS NATIONAL FOUNDATION FOR YOUTH PROGRAMS</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>325</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>ART KLEIN SCHOLARSHIP</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>325</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>SANDY ANDREWS</PersonNm>
        <TitleTxt>LEADING KNIGHT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>BILL MILLS</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DANNY SWEEZER</PersonNm>
        <TitleTxt>LECTURING KNIGHT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JEREMY HELLING</PersonNm>
        <TitleTxt>EXALTED RULER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>SANDRA SNYDER</PersonNm>
        <TitleTxt>LOYAL KNIGHT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>PAUL MILLER</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>BILL MILLS</PersonNm>
        <USAddress>
          <AddressLine1Txt>215 N 5TH ST</AddressLine1Txt>
          <CityNm>BURLINGTON</CityNm>
          <StateAbbreviationCd>IA</StateAbbreviationCd>
          <ZIPCd>52601</ZIPCd>
        </USAddress>
        <PhoneNum>3195722224</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>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of other revenue Part I line 8</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION AMOUNTRENTS 6,650MISC 10YOUTH ACTIVITIES 727LODGE ACTIVITIES 1,128RESTRICTED FUNDS 6,315</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of other expenses Part I line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION AMOUNTDEPRECIATION FROM 4562 566STATE CONVENTION 3,802LIQUOR LICENSE 1,625HEALTH DEPT LICENSE 150CLUB RENT 6,500KITCHEN SUPPLIES 272YOUTH ACTIVITIES 325DEPRECIATION 566PER CAPITA STATE DUES 2,939PER CAPITA GL DUES 511BADGES AND PINS 80CC FEE 85VETERANS ACTIVITIES 117STATE MAJOR PROJECTS 180ENF 2,000ROUNDING 2</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of other assets Part II line 24</FormAndLineReferenceDesc>
        <ExplanationTxt>CATEGORY BEGINNING OF YEAR END OF YEARINVENTORY 188 296ADJUSTMENT - NEGATIVE LIABILIT 194 194F&amp;M MUTUAL FUND 15,205 11,505OTHER ASSETS 0 4,835</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of total liabilities Part II line 26</FormAndLineReferenceDesc>
        <ExplanationTxt>CATEGORY BEGINNING OF YEAR END OF YEARCURRENT LIABILITIES 14,099 14,099</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
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