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        <ManagementAndGeneralAmt>5965</ManagementAndGeneralAmt>
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      <InventoriesForSaleOrUseGrp>
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        <EOYAmt>7609</EOYAmt>
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      <PrepaidExpensesDefrdChargesGrp>
        <EOYAmt>1000</EOYAmt>
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      <LandBldgEquipCostOrOtherBssAmt>339410</LandBldgEquipCostOrOtherBssAmt>
      <LandBldgEquipAccumDeprecAmt>248393</LandBldgEquipAccumDeprecAmt>
      <LandBldgEquipBasisNetGrp>
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        <EOYAmt>91017</EOYAmt>
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      <InvestmentsPubTradedSecGrp>
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        <EOYAmt>61177</EOYAmt>
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        <EOYAmt>297339</EOYAmt>
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      <AccountsPayableAccrExpnssGrp>
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        <EOYAmt>52</EOYAmt>
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      <DeferredRevenueGrp>
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        <EOYAmt>11238</EOYAmt>
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      <TotalLiabilitiesGrp>
        <BOYAmt>16851</BOYAmt>
        <EOYAmt>11290</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrgDoesNotFollowFASB117Ind>X</OrgDoesNotFollowFASB117Ind>
      <RtnEarnEndowmentIncmOthFndsGrp>
        <BOYAmt>260358</BOYAmt>
        <EOYAmt>286049</EOYAmt>
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      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>260358</BOYAmt>
        <EOYAmt>286049</EOYAmt>
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      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>277209</BOYAmt>
        <EOYAmt>297339</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <ReconcilationRevenueExpnssAmt>18571</ReconcilationRevenueExpnssAmt>
      <NetUnrlzdGainsLossesInvstAmt>7120</NetUnrlzdGainsLossesInvstAmt>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>false</FSAuditedInd>
      <FederalGrantAuditRequiredInd>false</FederalGrantAuditRequiredInd>
    </IRS990>
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      <LandGrp>
        <InvestmentCostOrOtherBasisAmt>0</InvestmentCostOrOtherBasisAmt>
        <OtherCostOrOtherBasisAmt>12000</OtherCostOrOtherBasisAmt>
        <BookValueAmt>12000</BookValueAmt>
      </LandGrp>
      <BuildingsGrp>
        <OtherCostOrOtherBasisAmt>180159</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>108786</DepreciationAmt>
        <BookValueAmt>71373</BookValueAmt>
      </BuildingsGrp>
      <EquipmentGrp>
        <OtherCostOrOtherBasisAmt>147251</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>139607</DepreciationAmt>
        <BookValueAmt>7644</BookValueAmt>
      </EquipmentGrp>
      <TotalBookValueLandBuildingsAmt>91017</TotalBookValueLandBuildingsAmt>
    </IRS990ScheduleD>
    <IRS990ScheduleG documentId="IRS990ScheduleG-01">
      <GamingInformationGrp>
        <GrossRevenuePullTabsAmt>114687</GrossRevenuePullTabsAmt>
        <CashPrizesPullTabsAmt>84873</CashPrizesPullTabsAmt>
        <OtherDirectExpensesPullTabsAmt>11770</OtherDirectExpensesPullTabsAmt>
        <VolunteerLaborPullTabsInd>true</VolunteerLaborPullTabsInd>
        <VolunteerLaborPullTabsPct>1.00000</VolunteerLaborPullTabsPct>
        <GrossRevenueTotalGamingAmt>114687</GrossRevenueTotalGamingAmt>
        <CashPrizesTotalGamingAmt>84873</CashPrizesTotalGamingAmt>
        <OthDirectExpnssTotalGamingAmt>11770</OthDirectExpnssTotalGamingAmt>
        <DirectExpenseSummaryGamingAmt>96643</DirectExpenseSummaryGamingAmt>
        <NetGamingIncomeSummaryAmt>18044</NetGamingIncomeSummaryAmt>
      </GamingInformationGrp>
      <StatesWhereGamingConductedCd>MI</StatesWhereGamingConductedCd>
      <LicensedInd>true</LicensedInd>
      <LicenseSuspendedEtcInd>false</LicenseSuspendedEtcInd>
      <GamingWithNonmembersInd>false</GamingWithNonmembersInd>
      <MemberOfOtherEntityInd>false</MemberOfOtherEntityInd>
    </IRS990ScheduleG>
    <IRS990ScheduleI documentId="IRS990ScheduleI-01" softwareId="25022686">
      <GrantRecordsMaintainedInd>true</GrantRecordsMaintainedInd>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>MICHIGAN ELKS ASSOCIATION</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>603 FINLEY AVENUE</AddressLine1Txt>
          <CityNm>BIG RAPIDS</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>49307</ZIPCd>
        </USAddress>
        <RecipientEIN>381561603</RecipientEIN>
        <CashGrantAmt>8185</CashGrantAmt>
        <PurposeOfGrantTxt>CHARITY</PurposeOfGrantTxt>
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    </IRS990ScheduleI>
    <IRS990ScheduleJ documentId="IRS990ScheduleJ-01">
      <SeverancePaymentInd>false</SeverancePaymentInd>
      <SupplementalNonqualRtrPlanInd>false</SupplementalNonqualRtrPlanInd>
      <EquityBasedCompArrngmInd>false</EquityBasedCompArrngmInd>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>KEVIN DOWNEY</PersonNm>
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        <CompensationBasedOnRltdOrgsAmt>0</CompensationBasedOnRltdOrgsAmt>
        <BonusFilingOrganizationAmount>0</BonusFilingOrganizationAmount>
        <BonusRelatedOrganizationsAmt>0</BonusRelatedOrganizationsAmt>
        <OtherCompensationFilingOrgAmt>0</OtherCompensationFilingOrgAmt>
        <OtherCompensationRltdOrgsAmt>0</OtherCompensationRltdOrgsAmt>
        <DeferredCompensationFlngOrgAmt>0</DeferredCompensationFlngOrgAmt>
        <DeferredCompRltdOrgsAmt>0</DeferredCompRltdOrgsAmt>
        <NontaxableBenefitsFilingOrgAmt>0</NontaxableBenefitsFilingOrgAmt>
        <NontaxableBenefitsRltdOrgsAmt>0</NontaxableBenefitsRltdOrgsAmt>
        <TotalCompensationFilingOrgAmt>0</TotalCompensationFilingOrgAmt>
        <TotalCompensationRltdOrgsAmt>0</TotalCompensationRltdOrgsAmt>
        <CompReportPrior990FilingOrgAmt>0</CompReportPrior990FilingOrgAmt>
        <CompReportPrior990RltdOrgsAmt>0</CompReportPrior990RltdOrgsAmt>
      </RltdOrgOfficerTrstKeyEmplGrp>
    </IRS990ScheduleJ>
    <IRS990ScheduleO documentId="IRS990ScheduleO-01" softwareId="25022686">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Pt VI, Line 6</FormAndLineReferenceDesc>
        <ExplanationTxt>MEMBERS</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Pt VI, Line 7a</FormAndLineReferenceDesc>
        <ExplanationTxt>MEMBERS ELECT OFFICERS</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Pt VI, Line 7b</FormAndLineReferenceDesc>
        <ExplanationTxt>SPENDING IS VOTED BY MEMBERS AT MONTHLY MEETINGS</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Pt VI, Line 11b</FormAndLineReferenceDesc>
        <ExplanationTxt>990 IS PART OF THE ANNUAL AUDIT. IT IS EMAILED FOR REVIEW TO THE BOARD OF DIRECTORS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part III, Line 4d</FormAndLineReferenceDesc>
        <ExplanationTxt>OUR PROGRAMS HELP YOUTH, VETERANS &amp; COMMUNITIES</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>