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    <ReturnTs>2024-08-07T14:46:37-04:00</ReturnTs>
    <TaxPeriodEndDt>2024-03-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>542097264</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>STEPHEN SHELTON CPA INC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>107 JUNIPER STREET</AddressLine1Txt>
        <CityNm>Niceville</CityNm>
        <StateAbbreviationCd>FL</StateAbbreviationCd>
        <ZIPCd>32578</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-04-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>592931030</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>BENEVOLENT AND PROTECTIVE ORDER OF</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>BENE</BusinessNameControlTxt>
      <USAddress>
        <AddressLine1Txt>POST OFFICE BOX 701</AddressLine1Txt>
        <CityNm>VALPARAISO</CityNm>
        <StateAbbreviationCd>FL</StateAbbreviationCd>
        <ZIPCd>32580</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>CAROLEEN SWANSON</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <SignatureDt>2024-08-08</SignatureDt>
      <DiscussWithPaidPreparerInd>false</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>Stephen Shelton</PreparerPersonNm>
      <PTIN>P00156586</PTIN>
      <PhoneNum>8507292793</PhoneNum>
      <PreparationDt>2024-08-07</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-08-08 14:25:15Z</BuildTS>
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      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <Organization501cInd organization501cTypeTxt="8">X</Organization501cInd>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>43278</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>7220</ContributionsGiftsGrantsEtcAmt>
      <MembershipDuesAmt>7481</MembershipDuesAmt>
      <InvestmentIncomeAmt>1</InvestmentIncomeAmt>
      <FundraisingGrossIncomeAmt>10927</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>180</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>10747</SpecialEventsNetIncomeLossAmt>
      <GrossSalesOfInventoryAmt>17649</GrossSalesOfInventoryAmt>
      <CostOfGoodsSoldAmt>9228</CostOfGoodsSoldAmt>
      <GrossProfitLossSlsOfInvntryAmt>8421</GrossProfitLossSlsOfInvntryAmt>
      <TotalRevenueAmt>33870</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>12567</GrantsAndSimilarAmountsPaidAmt>
      <FeesAndOtherPymtToIndCntrctAmt>550</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>16790</OccupancyRentUtltsAndMaintAmt>
      <OtherExpensesTotalAmt>10915</OtherExpensesTotalAmt>
      <TotalExpensesAmt>40822</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-6952</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>51834</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>44882</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>33105</BOYAmt>
        <EOYAmt>28459</EOYAmt>
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      <LandAndBuildingsGrp>
        <BOYAmt>15812</BOYAmt>
        <EOYAmt>13507</EOYAmt>
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      <OtherAssetsTotalDetail>
        <BOYAmt>4088</BOYAmt>
        <EOYAmt>4088</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>53005</BOYAmt>
        <EOYAmt>46054</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>1171</BOYAmt>
        <EOYAmt>1172</EOYAmt>
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      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>51834</BOYAmt>
        <EOYAmt>44882</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>BUILD STRONGER COMMUNITIES</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>ELKS NATIONAL FUND GRANTS TO GROW AND SUPPORT LOCAL COMMUNITIES</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DON DOWDY</PersonNm>
        <TitleTxt>EXALTED RULER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>10.00</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>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <StatesWhereCopyOfReturnIsFldCd>FL</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <PersonNm>CAROLEEN SWANSON</PersonNm>
        <USAddress>
          <AddressLine1Txt>PO BOX 701</AddressLine1Txt>
          <CityNm>VALPARAISO</CityNm>
          <StateAbbreviationCd>FL</StateAbbreviationCd>
          <ZIPCd>325800701</ZIPCd>
        </USAddress>
        <PhoneNum>8502177388</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
    </IRS990EZ>
    <IRS990ScheduleO documentId="990O">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>List of grants and similar amounts paid Part I line 10</FormAndLineReferenceDesc>
        <ExplanationTxt>ACTIVITY ENF GRANT EXPENSES AMOUNT 8,000ACTIVITY VARIOUS CHARITIES AMOUNT 4,567</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of other expenses Part I line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION AMOUNTDEPRECIATION FROM 4562 2,305TRAVEL 4,062MEMBERSHIP DUES 2,081SUPPLIES 1,199OFFICE EXPENSES 607LICENSE 661</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of other assets Part II line 24</FormAndLineReferenceDesc>
        <ExplanationTxt>CATEGORY BEGINNING OF YEAR END OF YEARINVENTORY 4,088 4,088</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of total liabilities Part II line 26</FormAndLineReferenceDesc>
        <ExplanationTxt>CATEGORY BEGINNING OF YEAR END OF YEARDEFERRED DUES 1,171 1,172</ExplanationTxt>
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