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    <ReturnTs>2024-07-27T22:47:40-07:00</ReturnTs>
    <TaxPeriodEndDt>2024-03-31</TaxPeriodEndDt>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-04-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>210405390</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>BENEVOLENT &amp; PROTECTIVE ORDER OF ELKS OF THE USA</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>BENE</BusinessNameControlTxt>
      <PhoneNum>8562999840</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO Box 526</AddressLine1Txt>
        <CityNm>Pennsgrove</CityNm>
        <StateAbbreviationCd>NJ</StateAbbreviationCd>
        <ZIPCd>08069</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>Cheryl Leonard</PersonNm>
      <PersonTitleTxt>Treasurer</PersonTitleTxt>
      <PhoneNum>8563714914</PhoneNum>
      <SignatureDt>2024-07-27</SignatureDt>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>1</IRSResponsiblePrtyInfoCurrInd>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-08-08 14:25:15Z</BuildTS>
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      <GroupExemptionNum>1156</GroupExemptionNum>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <WebsiteAddressTxt>www.elks.org</WebsiteAddressTxt>
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      <TypeOfOrganizationOtherInd>X</TypeOfOrganizationOtherInd>
      <TypeOfOrganizationOtherDesc>FRATERNAL</TypeOfOrganizationOtherDesc>
      <GrossReceiptsAmt>44952</GrossReceiptsAmt>
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      <InvestmentIncomeAmt>0</InvestmentIncomeAmt>
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      <CostOrOtherBasisExpenseSaleAmt>0</CostOrOtherBasisExpenseSaleAmt>
      <GainOrLossFromSaleOfAssetsAmt>0</GainOrLossFromSaleOfAssetsAmt>
      <GamingGrossIncomeAmt>0</GamingGrossIncomeAmt>
      <FundraisingGrossIncomeAmt fndrsngEventContriPrevRptAmt="0">6674</FundraisingGrossIncomeAmt>
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      <SpecialEventsNetIncomeLossAmt>6674</SpecialEventsNetIncomeLossAmt>
      <GrossSalesOfInventoryAmt>15929</GrossSalesOfInventoryAmt>
      <CostOfGoodsSoldAmt>8060</CostOfGoodsSoldAmt>
      <GrossProfitLossSlsOfInvntryAmt>7869</GrossProfitLossSlsOfInvntryAmt>
      <OtherRevenueTotalAmt>1631</OtherRevenueTotalAmt>
      <TotalRevenueAmt>36892</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>10750</GrantsAndSimilarAmountsPaidAmt>
      <BenefitsPaidToOrForMembersAmt>0</BenefitsPaidToOrForMembersAmt>
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      <FeesAndOtherPymtToIndCntrctAmt>0</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>21170</OccupancyRentUtltsAndMaintAmt>
      <PrintingPublicationsPostageAmt>205</PrintingPublicationsPostageAmt>
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      <TotalExpensesAmt>37400</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-508</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>98394</NetAssetsOrFundBalancesBOYAmt>
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      <NetAssetsOrFundBalancesEOYAmt>98394</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>5273</BOYAmt>
        <EOYAmt>4156</EOYAmt>
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      <LandAndBuildingsGrp>
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        <EOYAmt>89191</EOYAmt>
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      <OtherAssetsTotalDetail>
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        <EOYAmt>5047</EOYAmt>
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      <Form990TotalAssetsGrp>
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        <EOYAmt>98394</EOYAmt>
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      <SumOfTotalLiabilitiesGrp>
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        <BOYAmt>98394</BOYAmt>
        <EOYAmt>98394</EOYAmt>
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      <PrimaryExemptPurposeTxt>Fraternal organization supporting special needs children and veterans</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Mid Atlantic States Career and Education Center food bank Beacon Grant 4000.00. Providing food to 500 people per week.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>4000</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>4000</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Challenger League Pennsville Little League 3000.00 Spotlight Grant. Supporting a baseball league for handicapped and special needs children.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>3000</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>3000</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Elks National Foundation contribution 589.50</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>590</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Veterans Meals of Honor providing food delivery to disabled veterans $1000</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>1000</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>1000</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Bushels of Blessings proving food for families in need $2000</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>2000</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>2000</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Kamp for Kids to provide recreation for disabled/handicapped children</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>160</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>10750</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Julia Willis</PersonNm>
        <TitleTxt>Exhaulted Ruler</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Debra Rambo</PersonNm>
        <TitleTxt>Secretary</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>10</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Cheryl Leonard</PersonNm>
        <TitleTxt>Treasurer</TitleTxt>
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        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>John Rambo</PersonNm>
        <TitleTxt>Leading Knight</TitleTxt>
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        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Bill Willis</PersonNm>
        <TitleTxt>Esquire</TitleTxt>
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        <CompensationAmt>0</CompensationAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Thain Strzelecki</PersonNm>
        <TitleTxt>Trustee</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>6</AverageHrsPerWkDevotedToPosRt>
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      <ActivitiesNotPreviouslyRptInd>0</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>0</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>0</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>0</SubjectToProxyTaxInd>
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      <DirectIndirectPltclExpendAmt>0</DirectIndirectPltclExpendAmt>
      <Form1120PolFiledInd>0</Form1120PolFiledInd>
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      <ProhibitedTaxShelterTransInd>0</ProhibitedTaxShelterTransInd>
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        <BusinessName>
          <BusinessNameLine1Txt>Benevolent &amp; Protective Order of the Elks</BusinessNameLine1Txt>
          <BusinessNameLine2Txt>Pennsgrove Lodge 1358</BusinessNameLine2Txt>
        </BusinessName>
        <USAddress>
          <AddressLine1Txt>PO Box 526</AddressLine1Txt>
          <CityNm>Pennsgrove</CityNm>
          <StateAbbreviationCd>NJ</StateAbbreviationCd>
          <ZIPCd>08079</ZIPCd>
        </USAddress>
        <PhoneNum>8562999840</PhoneNum>
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      <ForeignFinancialAccountInd>0</ForeignFinancialAccountInd>
      <ForeignOfficeInd>0</ForeignOfficeInd>
      <DonorAdvisedFndsInd>0</DonorAdvisedFndsInd>
      <OperateHospitalInd>0</OperateHospitalInd>
      <TanningServicesProvidedInd>0</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>0</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>0</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>0</PoliticalCampaignActyInd>
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      <ContributorInformationGrp>
        <ContributorNum>RESTRICTED</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
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        <ContributorUSAddress>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
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        <TotalContributionsAmt>RESTRICTED</TotalContributionsAmt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 8</FormAndLineReferenceDesc>
        <ExplanationTxt>hall rental - 1210.00 vending - 421.00</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 10</FormAndLineReferenceDesc>
        <ExplanationTxt>local charity $160 ENF funds disbursed 589.50 Mid Atlantic Career Training Ctr $4000, Meals of Honor $1000, Bushels of Blessings $2000 Challenger League $3000</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Bank Fees and Ret'd Checks $137 Public Relations $133 loan $645 Advertising/Promotion $100 office expenses $336.50 convention fees $994 Membership per capita 2929.23</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 20</FormAndLineReferenceDesc>
        <ExplanationTxt>bar inventory</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part II, Line 24</FormAndLineReferenceDesc>
        <ExplanationTxt>bar inventory 5047</ExplanationTxt>
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    </IRS990ScheduleO>
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