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    <ReturnTs>2024-11-15T19:00:46-06:00</ReturnTs>
    <TaxPeriodEndDt>2024-03-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>680059992</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>CAROL JEAN CURRY CPA</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>30 SOUTH ROOP ST</AddressLine1Txt>
        <CityNm>SUSANVILLE</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>961304336</ZIPCd>
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    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-04-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>940317341</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>BENEVOLENT &amp; PROTECTIVE ORDER OF ELKS</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>BENE</BusinessNameControlTxt>
      <PhoneNum>5303100303</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO BOX 1299</AddressLine1Txt>
        <CityNm>SUSANVILLE</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>961301299</ZIPCd>
      </USAddress>
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      <PersonNm>CAROL JEAN CURRY</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <PhoneNum>5303100303</PhoneNum>
      <SignatureDt>2024-11-15</SignatureDt>
      <DiscussWithPaidPreparerInd>1</DiscussWithPaidPreparerInd>
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    <IRSResponsiblePrtyInfoCurrInd>1</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>CAROL JEAN CURRY</PreparerPersonNm>
      <PTIN>P00447326</PTIN>
      <PhoneNum>5303100303</PhoneNum>
      <SelfEmployedInd>X</SelfEmployedInd>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-10-15 13:58:12Z</BuildTS>
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      <GroupExemptionNum>1156</GroupExemptionNum>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <Organization501cInd organization501cTypeTxt="8">X</Organization501cInd>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>74533</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>14813</ContributionsGiftsGrantsEtcAmt>
      <MembershipDuesAmt>23625</MembershipDuesAmt>
      <InvestmentIncomeAmt>7207</InvestmentIncomeAmt>
      <GamingGrossIncomeAmt referenceDocumentId="IRS990ScheduleG">798</GamingGrossIncomeAmt>
      <FundraisingGrossIncomeAmt referenceDocumentId="IRS990ScheduleG">18972</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>9855</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>9915</SpecialEventsNetIncomeLossAmt>
      <GrossSalesOfInventoryAmt>9062</GrossSalesOfInventoryAmt>
      <CostOfGoodsSoldAmt>5629</CostOfGoodsSoldAmt>
      <GrossProfitLossSlsOfInvntryAmt>3433</GrossProfitLossSlsOfInvntryAmt>
      <OtherRevenueTotalAmt>56</OtherRevenueTotalAmt>
      <TotalRevenueAmt>59049</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>4022</GrantsAndSimilarAmountsPaidAmt>
      <BenefitsPaidToOrForMembersAmt>850</BenefitsPaidToOrForMembersAmt>
      <SalariesOtherCompEmplBnftAmt>11432</SalariesOtherCompEmplBnftAmt>
      <OccupancyRentUtltsAndMaintAmt>41434</OccupancyRentUtltsAndMaintAmt>
      <PrintingPublicationsPostageAmt>1424</PrintingPublicationsPostageAmt>
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      <TotalExpensesAmt>75568</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-16519</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>132490</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>1607</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>117578</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>37558</BOYAmt>
        <EOYAmt>24793</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <LandAndBuildingsGrp>
        <BOYAmt>103248</BOYAmt>
        <EOYAmt>99808</EOYAmt>
      </LandAndBuildingsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>9226</BOYAmt>
        <EOYAmt>9670</EOYAmt>
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      <Form990TotalAssetsGrp>
        <BOYAmt>150032</BOYAmt>
        <EOYAmt>134271</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>17542</BOYAmt>
        <EOYAmt>16693</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>132490</BOYAmt>
        <EOYAmt>117578</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>TO BELIEVE IN THE GOODNESS IN THYSELF AS IN OTHERS. TO PROTECT CHILDHOOD WITH TENDERNESS, OLD AGE WITH RESPECT, AND TO CHERISH WITH REVERENCE THE MEMORY OF THOSE WHO HAVE PASSED. TO OBSERVE FAITHFULLY THE GOLDEN RULE. TO ENJOY THE GOOD THINGS OF EARTH, KEEP WITHIN THE GLORIOUS SUNSHINE OF YOUTH, AND REMAIN ALWAYS OF GOOD CHEER.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>PROVIDED WHOLESOME FOOD DRINK AND SOCIAL ACTIVITY TO MEMBERS AND THE COMMUNITY THROUGH MEETINGS AND EVENTS. ANNUALLY PROVIDED COLLEGE SCHOLORSHIP(S) TO GRADUATING HIGH SCHOOL STUDENT(S). MADE MEDICAL CONTRIBUTIONS TO YOUTH THROUGH ELK STATE PROGRAMS.</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
      <InfoInScheduleOPartIVInd>X</InfoInScheduleOPartIVInd>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MARK SOLOMONSPENCER WAGNER</PersonNm>
        <TitleTxt>EXALTED RULER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>9</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>SPENCER WAGNER</PersonNm>
        <TitleTxt>LEADING KNIGHT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>6</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CAROL JEAN CURRY</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>9</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>4800</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>TOM TINNEL</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>9</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>4800</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>KIM BAGBY</PersonNm>
        <TitleTxt>LOYAL KNIGHT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>6</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JEFF OLIVER</PersonNm>
        <TitleTxt>LECTURING KNIGHT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>6</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>LENA OLIVER</PersonNm>
        <TitleTxt>ESQUIRE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>6</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JEFF MASON</PersonNm>
        <TitleTxt>TILER/INNER GUARD</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>6</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DEBBIE ROGERS</PersonNm>
        <TitleTxt>CHAPLIN</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>7</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>GREG SELLA</PersonNm>
        <TitleTxt>1 YR TRUSTEE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>LARRY ROGERS</PersonNm>
        <TitleTxt>2 YR TRUSTEE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>6</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JUSTIN BUYERS</PersonNm>
        <TitleTxt>3 YR TRUSTEE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CORAL PREGILL</PersonNm>
        <TitleTxt>4 YR TRUSTEE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>SCOTT SMITH</PersonNm>
        <TitleTxt>5 YR TRUSTEE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>6</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>0</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>0</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>0</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>0</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>0</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>0</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>0</MadeLoansToFromOfficersInd>
      <InitiationFeesAndCapContriAmt>40</InitiationFeesAndCapContriAmt>
      <GrossReceiptsForPublicUseAmt>16818</GrossReceiptsForPublicUseAmt>
      <ProhibitedTaxShelterTransInd>0</ProhibitedTaxShelterTransInd>
      <StatesWhereCopyOfReturnIsFldCd>CA</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <PersonNm>CAROL JEAN CURRYCOMMATREASURER</PersonNm>
        <USAddress>
          <AddressLine1Txt>PO BOX 1299</AddressLine1Txt>
          <CityNm>SUSANVILLE</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>961301299</ZIPCd>
        </USAddress>
        <PhoneNum>5303100303</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>0</ForeignFinancialAccountInd>
      <ForeignOfficeInd>0</ForeignOfficeInd>
      <DonorAdvisedFndsInd>0</DonorAdvisedFndsInd>
      <OperateHospitalInd>0</OperateHospitalInd>
      <TanningServicesProvidedInd>0</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>0</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>0</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>0</PoliticalCampaignActyInd>
    </IRS990EZ>
    <IRS990ScheduleG documentId="IRS990ScheduleG">
      <FundraisingEventInformationGrp>
        <Event1Nm>MEMBER ONLY FUND RAISERS</Event1Nm>
        <GrossReceiptsEvent1Amt>2068</GrossReceiptsEvent1Amt>
        <GrossRevenueEvent1Amt>2068</GrossRevenueEvent1Amt>
        <Event2Nm>ROOM RENT</Event2Nm>
        <GrossReceiptsEvent2Amt>3825</GrossReceiptsEvent2Amt>
        <GrossRevenueEvent2Amt>3825</GrossRevenueEvent2Amt>
        <OtherEventsTotalCnt>5</OtherEventsTotalCnt>
        <GrossReceiptsOtherEventsAmt>13079</GrossReceiptsOtherEventsAmt>
        <GrossRevenueOtherEventsAmt>13079</GrossRevenueOtherEventsAmt>
        <FoodAndBeverageOtherEventsAmt>7383</FoodAndBeverageOtherEventsAmt>
        <OthDirectExpnssOtherEventsAmt>2475</OthDirectExpnssOtherEventsAmt>
        <GrossReceiptsTotalAmt>18972</GrossReceiptsTotalAmt>
        <GrossRevenueTotalEventsAmt>18972</GrossRevenueTotalEventsAmt>
        <FoodAndBeverageTotalEventsAmt>7383</FoodAndBeverageTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>2475</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>9858</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>9114</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
      <GamingInformationGrp>
        <GrossRevenueOtherGamingAmt>798</GrossRevenueOtherGamingAmt>
        <GrossRevenueTotalGamingAmt>798</GrossRevenueTotalGamingAmt>
        <NetGamingIncomeSummaryAmt>798</NetGamingIncomeSummaryAmt>
      </GamingInformationGrp>
      <LicensedInd>0</LicensedInd>
      <ExplanationIfNoTxt>ACTIVITY IS LLIMITED TO MEMBERS ONLY.</ExplanationIfNoTxt>
      <LicenseSuspendedEtcInd>0</LicenseSuspendedEtcInd>
      <GamingWithNonmembersInd>0</GamingWithNonmembersInd>
      <MemberOfOtherEntityInd>0</MemberOfOtherEntityInd>
      <GamingOwnFacilityPct>1</GamingOwnFacilityPct>
      <CntrctWith3rdPrtyForGameRevInd>0</CntrctWith3rdPrtyForGameRevInd>
      <GamingManagerPersonNm>TREASURER</GamingManagerPersonNm>
      <GamingManagerIsDirectorOfcrInd>X</GamingManagerIsDirectorOfcrInd>
      <CharitableDistributionRqrInd>0</CharitableDistributionRqrInd>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="IRS990ScheduleO">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART I, LINE 8</FormAndLineReferenceDesc>
        <ExplanationTxt>MISCELLANEOUS 56</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART I, LINE 10</FormAndLineReferenceDesc>
        <ExplanationTxt>THE BALANCE OF THE CONTRIBUTIONS WERE EACH USD 5,000 OR LESS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>1) OTHER EXPENSES GL STATE CONVENTIONS AMOUNT 2792 2) OTHER EXPENSES PER CAPITA GL STATE AMOUNT 6286 3) OTHER EXPENSES VIP VISITS AMOUNT 269 4) OTHER EXPENSES LODGE SUPPLIES AMOUNT 107 5) OTHER EXPENSES BANK CC FEES AMOUNT 129 6) OTHER EXPENSES REGISTRY OF CHARITABLE TRUSTS AMOUNT 50 7) OTHER EXPENSES CHARITABLE GIFTS AMOUNT 2026 8) OTHER EXPENSES MISC EXPENSE AMOUNT 157 9) OTHER EXPENSES DEPRECIATION COMES FROM FORM 4562 AMOUNT 4590</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART II, LINE 24</FormAndLineReferenceDesc>
        <ExplanationTxt>1) DESCRIPTION INVENTORY BOY AMOUNT 8470 EOY AMOUNT 8470 2) DESCRIPTION ACCOUNTS RECEIVABLE BOY AMOUNT 756 EOY AMOUNT 1200</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART II, LINE 26</FormAndLineReferenceDesc>
        <ExplanationTxt>1) DESCRIPTION SALES TAX PAYABLE BOY AMOUNT 0 EOY AMOUNT 238 2) DESCRIPTION HOUSE RENTAL PAYABLE BOY AMOUNT 550 EOY AMOUNT 550 3) DESCRIPTION PAYROLL TAX PAYABLE BOY AMOUNT 427 EOY AMOUNT 534 4) DESCRIPTION PREPAID DUES BOY AMOUNT 16565 EOY AMOUNT 13440 5) DESCRIPTION ACCOUNTS PAYABLE BOY AMOUNT 0 EOY AMOUNT 1931</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>