﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2024v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2025-09-23T08:44:21-04:00</ReturnTs>
    <TaxPeriodEndDt>2025-03-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>202085727</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>SECKMAN &amp; THOMAS CPAS PC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>544 GATEWAY DR</AddressLine1Txt>
        <CityNm>POWELL</CityNm>
        <StateAbbreviationCd>WY</StateAbbreviationCd>
        <ZIPCd>824359201</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-04-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>830203145</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>BENEVOLENT PROTECTIVE ORDER OF THE</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>ELKS OF THE USA</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>BENE</BusinessNameControlTxt>
      <PhoneNum>3077542995</PhoneNum>
      <USAddress>
        <AddressLine1Txt>581 NORTH CLARK</AddressLine1Txt>
        <CityNm>POWELL</CityNm>
        <StateAbbreviationCd>WY</StateAbbreviationCd>
        <ZIPCd>82435</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>JEFFERY GREAHAM</PersonNm>
      <PersonTitleTxt>EXALTED RULER</PersonTitleTxt>
      <PhoneNum>3077542995</PhoneNum>
      <SignatureDt>2025-09-11</SignatureDt>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>JAMES B SECKMAN CPA</PreparerPersonNm>
      <PTIN>P00545777</PTIN>
      <PhoneNum>3077542141</PhoneNum>
      <PreparationDt>2025-09-23</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990EZ documentId="RetDoc1" referenceDocumentId="RetDoc3">
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501cInd organization501cTypeTxt="8">X</Organization501cInd>
      <TypeOfOrganizationAssocInd>X</TypeOfOrganizationAssocInd>
      <GrossReceiptsAmt>172160</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>57872</ContributionsGiftsGrantsEtcAmt>
      <GamingGrossIncomeAmt referenceDocumentId="RetDoc2">19314</GamingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>8416</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>10898</SpecialEventsNetIncomeLossAmt>
      <GrossSalesOfInventoryAmt>68973</GrossSalesOfInventoryAmt>
      <CostOfGoodsSoldAmt>63318</CostOfGoodsSoldAmt>
      <GrossProfitLossSlsOfInvntryAmt>5655</GrossProfitLossSlsOfInvntryAmt>
      <OtherRevenueTotalAmt>26001</OtherRevenueTotalAmt>
      <TotalRevenueAmt>100426</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>6772</GrantsAndSimilarAmountsPaidAmt>
      <SalariesOtherCompEmplBnftAmt>28582</SalariesOtherCompEmplBnftAmt>
      <FeesAndOtherPymtToIndCntrctAmt>4711</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>22650</OccupancyRentUtltsAndMaintAmt>
      <PrintingPublicationsPostageAmt>245</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>49547</OtherExpensesTotalAmt>
      <TotalExpensesAmt>112507</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-12081</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>42654</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>30573</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>40010</BOYAmt>
        <EOYAmt>26984</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <LandAndBuildingsGrp>
        <BOYAmt>2000</BOYAmt>
        <EOYAmt>2000</EOYAmt>
      </LandAndBuildingsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>644</BOYAmt>
        <EOYAmt>1589</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>42654</BOYAmt>
        <EOYAmt>30573</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>42654</BOYAmt>
        <EOYAmt>30573</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>CHARITY AND SCHOLARSHIPS FOR LOCAL YOUTH AND SOCIAL SERVICE CLUB FOR MEMBERS</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>CHARITY AND SCHOLARSHIPS FOR LOCAL YOUTH</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>CHARITY AND SCHOLARSHIPS FOR LOCAL YOUTH</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JEFFERY GREAHAM</PersonNm>
        <TitleTxt>EXALTED RULE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CHRISTI GREAHAM</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>3608</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>LESLIE BIGHAM</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ROBERT KOBBE</PersonNm>
        <TitleTxt>1 YEAR TRUST</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JAMES POWELL</PersonNm>
        <TitleTxt>2 YEAR TRUST</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>RON SWEET</PersonNm>
        <TitleTxt>3 YEAR TRUST</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>BART BULLINGER</PersonNm>
        <TitleTxt>4 YEAR TRUST</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DOUG SWEET</PersonNm>
        <TitleTxt>5 YEAR TRUST</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </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>CHRISTI GREAHAM</PersonNm>
        <USAddress>
          <AddressLine1Txt>928 LANE 11</AddressLine1Txt>
          <CityNm>POWELL</CityNm>
          <StateAbbreviationCd>WY</StateAbbreviationCd>
          <ZIPCd>82435</ZIPCd>
        </USAddress>
        <PhoneNum>3077542995</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>
    </IRS990EZ>
    <IRS990ScheduleG documentId="RetDoc2">
      <GamingInformationGrp>
        <VolunteerLaborBingoInd>false</VolunteerLaborBingoInd>
        <VolunteerLaborPullTabsInd>false</VolunteerLaborPullTabsInd>
        <GrossRevenueOtherGamingAmt>19314</GrossRevenueOtherGamingAmt>
        <OthDirectExpnssOtherGamingAmt>8416</OthDirectExpnssOtherGamingAmt>
        <VolunteerLaborOtherGamingInd>false</VolunteerLaborOtherGamingInd>
        <GrossRevenueTotalGamingAmt>19314</GrossRevenueTotalGamingAmt>
        <OthDirectExpnssTotalGamingAmt>8416</OthDirectExpnssTotalGamingAmt>
        <DirectExpenseSummaryGamingAmt>8416</DirectExpenseSummaryGamingAmt>
        <NetGamingIncomeSummaryAmt>10898</NetGamingIncomeSummaryAmt>
      </GamingInformationGrp>
      <LicensedInd>true</LicensedInd>
      <LicenseSuspendedEtcInd>false</LicenseSuspendedEtcInd>
      <GamingWithNonmembersInd>false</GamingWithNonmembersInd>
      <MemberOfOtherEntityInd>false</MemberOfOtherEntityInd>
      <IndividualWithBooksNm>CHRISTI GREAHAM</IndividualWithBooksNm>
      <PersonsWithBooksUSAddress>
        <AddressLine1Txt>928 LANE 11</AddressLine1Txt>
        <CityNm>POWELL</CityNm>
        <StateAbbreviationCd>WY</StateAbbreviationCd>
        <ZIPCd>82435</ZIPCd>
      </PersonsWithBooksUSAddress>
      <CntrctWith3rdPrtyForGameRevInd>false</CntrctWith3rdPrtyForGameRevInd>
      <CharitableDistributionRqrInd>false</CharitableDistributionRqrInd>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="RetDoc3">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 8</FormAndLineReferenceDesc>
        <ExplanationTxt>OTHER INCOME 14,536 MISC INCOME 4,777 RAFFLE DRAWINGS 4,441 LODGE RENT 2,247 TOTAL 26,001</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES ADVERTISING AND PROMOTION 2,224 CONVENTION GL 2,300 CONVENTION STATE 4,826 MISC 509 OFFICE 319 PER CAPITA GL 10,798 PER CAPITA STATE 1,554 FUND RAISER EXP 2,015 LODGE CHARITABLE/ COMM CO 2,670 CREDIT CARD FEES 396 INSURANCE 3,598 JANITORIAL SUPPLIES 1,261 MISC - UNASSIGNED 4,308 SALES TAX PAID 7,523 FOOD SUPPLIES 1,323 KITCHEN SUPPLIES 539 MISC 420 COMMUNITY ACTIVITIES 2,964 TOTAL 49,547</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 24</FormAndLineReferenceDesc>
        <ExplanationTxt>IMPROVEMENTS 0 10,455 LESS ACCUMULATED DEPRECIATION 0 10,455 BUILDING 0 13,000 LESS ACCUMULATED DEPRECIATION 0 13,000 IMPROVEMENTS - REMODEL 0 724 LESS ACCUMULATED DEPRECIATION 0 724 LODGE EQUIPMENT - VARIOUS 0 12,052 LESS ACCUMULATED DEPRECIATION 0 12,052 FURNITURE &amp; FIXTURES - CLU 0 13,404 LESS ACCUMULATED DEPRECIATION 0 13,404 VCR 0 350 LESS ACCUMULATED DEPRECIATION 0 350 SWAMP COOLER 0 729 LESS ACCUMULATED DEPRECIATION 0 729 MICROWAVE 0 85 LESS ACCUMULATED DEPRECIATION 0 85 POKER MACHINE 0 1,000 LESS ACCUMULATED DEPRECIATION 0 1,000 STEREO 0 1,159 LESS ACCUMULATED DEPRECIATION 0 1,159 7 CHAIRS - CLUBS 0 824 LESS ACCUMULATED DEPRECIATION 0 824 CARPET 0 1,346 LESS ACCUMULATED DEPRECIATION 0 1,346 LAWN MOWER 0 196 LESS ACCUMULATED DEPRECIATION 0 196 TV MONITER (CLUB) 0 225 LESS ACCUMULATED DEPRECIATION 0 225 CASH REGISTER (KITCHEN) 0 449 LESS ACCUMULATED DEPRECIATION 0 449 TV VCRS 0 565 LESS ACCUMULATED DEPRECIATION 0 565 3 GAS FRYERS 0 600 LESS ACCUMULATED DEPRECIATION 0 600 PA SYSTEM 0 572 LESS ACCUMULATED DEPRECIATION 0 572 TV (CLUB) 0 263 LESS ACCUMULATED DEPRECIATION 0 263 ICE MACHINE (CLUB) 0 2,072 LESS ACCUMULATED DEPRECIATION 0 2,072 2 NEW FURNACES (BAR) 0 4,070 LESS ACCUMULATED DEPRECIATION 0 4,070 REFRIGERATOR (BAR) 0 1,350 LESS ACCUMULATED DEPRECIATION 0 1,350 ICE MACHINE (BAR) 0 1,813 LESS ACCUMULATED DEPRECIATION 0 1,813 STOVE (KITCHEN) 0 4,053 LESS ACCUMULATED DEPRECIATION 0 4,053 FREEZER 0 405 LESS ACCUMULATED DEPRECIATION 0 405 CARPET 0 2,095 LESS ACCUMULATED DEPRECIATION 0 2,095 IMPROVEMENTS 644 1,589 TOTAL 644 1,589</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>CHARITY AND SCHOLARSHIPS FOR LOCAL YOUTH AND SOCIAL SERVICE CLUB FOR MEMBERS</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 31</FormAndLineReferenceDesc>
        <ExplanationTxt>CHARITY AND SCHOLARSHIPS FOR LOCAL YOUTH</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>