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      <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
      <NoDonorRestrictionNetAssetsGrp>
        <BOYAmt>468989</BOYAmt>
        <EOYAmt>457403</EOYAmt>
      </NoDonorRestrictionNetAssetsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>468989</BOYAmt>
        <EOYAmt>457403</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>468989</BOYAmt>
        <EOYAmt>457866</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <ReconcilationRevenueExpnssAmt>70</ReconcilationRevenueExpnssAmt>
      <NetUnrlzdGainsLossesInvstAmt>-11656</NetUnrlzdGainsLossesInvstAmt>
      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AccountantCompileOrReviewInd>true</AccountantCompileOrReviewInd>
      <AcctCompileOrReviewBasisGrp>
        <ConsolidatedBasisFinclStmtInd>X</ConsolidatedBasisFinclStmtInd>
      </AcctCompileOrReviewBasisGrp>
      <FSAuditedInd>false</FSAuditedInd>
      <AuditCommitteeInd>true</AuditCommitteeInd>
      <FederalGrantAuditRequiredInd>false</FederalGrantAuditRequiredInd>
    </IRS990>
    <IRS990ScheduleA documentId="990A">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus4YearsAmt>247627</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>242666</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>252752</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>267750</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>319210</CurrentTaxYearAmt>
        <TotalAmt>1330005</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>247627</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>242666</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>252752</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>267750</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>319210</CurrentTaxYearAmt>
        <TotalAmt>1330005</TotalAmt>
      </TotalCalendarYear170Grp>
      <SubstantialContributorsTotAmt>1293028</SubstantialContributorsTotAmt>
      <PublicSupportTotal170Amt>36977</PublicSupportTotal170Amt>
      <GrossInvestmentIncome170Grp>
        <CurrentTaxYearMinus4YearsAmt>5452</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>3532</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>24665</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>14739</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>2131</CurrentTaxYearAmt>
        <TotalAmt>50519</TotalAmt>
      </GrossInvestmentIncome170Grp>
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      <PublicSupportCY170Pct>0.02680</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>0.21970</PublicSupportPY170Pct>
      <PrivateFoundation170Ind>X</PrivateFoundation170Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="990B">
      <ContributorInformationGrp>
        <ContributorNum>RESTRICTED</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorUSAddress>
        <TotalContributionsAmt>RESTRICTED</TotalContributionsAmt>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <IRS990ScheduleI documentId="990I">
      <GrantRecordsMaintainedInd>false</GrantRecordsMaintainedInd>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>MICHIGAN MAJOR PROJECTS</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>PO BOX 1134</AddressLine1Txt>
          <CityNm>BIG RAPIDS</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>49307</ZIPCd>
        </USAddress>
        <IRCSectionDesc>GOV</IRCSectionDesc>
        <CashGrantAmt>73250</CashGrantAmt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>MEA CHARITABLE GRANT</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>150S WOODROW</AddressLine1Txt>
          <CityNm>BATTLE CREEK</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>49015</ZIPCd>
        </USAddress>
        <IRCSectionDesc>GOV</IRCSectionDesc>
        <CashGrantAmt>53250</CashGrantAmt>
      </RecipientTable>
    </IRS990ScheduleI>
    <IRS990ScheduleO documentId="990O">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Members or stockholder classes and rights Part VI line 6</FormAndLineReferenceDesc>
        <ExplanationTxt>MICHIGAN ELKS CHARITABLE ORGANIZATION IS ORGANIZED AND OPERATED BY ITS MEMBERS</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Member election for additional members Part VI line 7a</FormAndLineReferenceDesc>
        <ExplanationTxt>ELECTION OF TRUSTEE OFFICERS ARE PERFORMED AT THE INTERIM MEETING ANNUALLY. OFFICERS ARE SUBJECT TO TERM LIMITS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990 governing body review Part VI line 11</FormAndLineReferenceDesc>
        <ExplanationTxt>FORM 990 APPROVED BY TREASURER AND SECRETARY BEFORE FILED.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990 availability to public Part VI line 18</FormAndLineReferenceDesc>
        <ExplanationTxt>FORM 990 AVAILABLE UPON REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Governing documents etc available to public Part VI line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>AVAILABLE UPON REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>