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    <ReturnTs>2026-07-23T11:00:33-05:00</ReturnTs>
    <TaxPeriodEndDt>2026-03-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>752216824</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>JIM OSWALT TAX SERVICE INC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>407 E PINECREST DRIVE UNIT 4</AddressLine1Txt>
        <CityNm>MARSHALL</CityNm>
        <StateAbbreviationCd>TX</StateAbbreviationCd>
        <ZIPCd>756707210</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2025-04-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>750157743</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>B P O ELKS OF USA MARSHALL 0683</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>BPOE</BusinessNameControlTxt>
      <PhoneNum>9039352260</PhoneNum>
      <USAddress>
        <AddressLine1Txt>411 EAST AUSTIN STREET</AddressLine1Txt>
        <CityNm>MARSHALL</CityNm>
        <StateAbbreviationCd>TX</StateAbbreviationCd>
        <ZIPCd>756703417</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>JULIE H BROCK</PersonNm>
      <PersonTitleTxt>EXALTED RULER</PersonTitleTxt>
      <PhoneNum>9039352260</PhoneNum>
      <SignatureDt>2026-06-28</SignatureDt>
      <DiscussWithPaidPreparerInd>false</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>JAMES E OSWALT</PreparerPersonNm>
      <PTIN>P00539074</PTIN>
      <PhoneNum>9039352260</PhoneNum>
      <PreparationDt>2026-06-28</PreparationDt>
      <SelfEmployedInd>X</SelfEmployedInd>
    </PreparerPersonGrp>
    <TaxYr>2025</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="2">
    <IRS990EZ referenceDocumentId="DOCIDSCHEDO " documentId="DOCID990EZ">
      <GroupExemptionNum>1156</GroupExemptionNum>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <Organization501cInd organization501cTypeTxt="8">X</Organization501cInd>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>100334</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>4206</ContributionsGiftsGrantsEtcAmt>
      <MembershipDuesAmt>20117</MembershipDuesAmt>
      <InvestmentIncomeAmt>2512</InvestmentIncomeAmt>
      <FundraisingGrossIncomeAmt fndrsngEventContriPrevRptAmt="14113">14113</FundraisingGrossIncomeAmt>
      <SpecialEventsNetIncomeLossAmt>14113</SpecialEventsNetIncomeLossAmt>
      <GrossSalesOfInventoryAmt>50268</GrossSalesOfInventoryAmt>
      <CostOfGoodsSoldAmt>18416</CostOfGoodsSoldAmt>
      <GrossProfitLossSlsOfInvntryAmt>31852</GrossProfitLossSlsOfInvntryAmt>
      <OtherRevenueTotalAmt>9118</OtherRevenueTotalAmt>
      <TotalRevenueAmt>81918</TotalRevenueAmt>
      <BenefitsPaidToOrForMembersAmt>18815</BenefitsPaidToOrForMembersAmt>
      <SalariesOtherCompEmplBnftAmt>16493</SalariesOtherCompEmplBnftAmt>
      <FeesAndOtherPymtToIndCntrctAmt>350</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>22065</OccupancyRentUtltsAndMaintAmt>
      <PrintingPublicationsPostageAmt>787</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>17448</OtherExpensesTotalAmt>
      <TotalExpensesAmt>75958</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>5960</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>434123</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>99</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>440182</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>107284</BOYAmt>
        <EOYAmt>117512</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <LandAndBuildingsGrp>
        <BOYAmt>361135</BOYAmt>
        <EOYAmt>363835</EOYAmt>
      </LandAndBuildingsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>2688</BOYAmt>
        <EOYAmt>2688</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>471107</BOYAmt>
        <EOYAmt>484035</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>36984</BOYAmt>
        <EOYAmt>44051</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>434123</BOYAmt>
        <EOYAmt>439984</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>BENEVOLENCE AND PROTECTION</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>RAISED FUNDS FOR OUR STATE MAJOR PROJECT WHICH IS A SPECIAL NEEDS SUMMER CAMP FOR CHILDREN IN GONZALES, TX FOR CHILDREN ALL OVER THE STATE OF TEXAS.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>14368</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>SPOTLIGHT GRANT HELD A COMMUNITY WIDE BABY SHOWER WHERE WE SUPPLIED DIAPERS,BOTTLES EVERYTHING NECESSARY FOR NEWBORNS AS A DRIVE THROUGH EVENT.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>2000</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>2000</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>BEACON GRANT WHERE WE BOUGHT ENORMOUS AMOUNT OF SCHOOL SUPPLIES AND HAD AN EVENT WHERE THE STUDENTS CAME AND GOT SCHOOL SUPPLIES, BACKPACKS AND A MEXICAN LUNCH AND DRINK.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>4000</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>4000</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>DESCRIBED in SCHEDULE O</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>1000</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>1000</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>21368</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DONNA BRADLEY</PersonNm>
        <TitleTxt>LEADING KNIGHT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>3</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JOHN GREEN</PersonNm>
        <TitleTxt>ESQUIRE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>BECKY DOTSON</PersonNm>
        <TitleTxt>ONE YEAR TRUSTEE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>3</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JAMES E OSWALT</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>10</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>1800</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MARTY VAUGHN</PersonNm>
        <TitleTxt>LOYAL KNIGHT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>3</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>LAUREL GALBRAITH</PersonNm>
        <TitleTxt>4 YEAR TRUSTEE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>3</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JACKIE DEGNER</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>10</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>1800</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DOUG DOTSON</PersonNm>
        <TitleTxt>LECTURING KNIGHT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>3</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MATT BURNS</PersonNm>
        <TitleTxt>3 YEAR TRUSTEE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>3</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JULIE H BROCK</PersonNm>
        <TitleTxt>EXALTED RULER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>10</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>KIM JONES</PersonNm>
        <TitleTxt>CHAPLAIN</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>KELLY BAKER</PersonNm>
        <TitleTxt>INNER GUARD</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>BILL KOEPKE</PersonNm>
        <TitleTxt>FIVE YEAR TRUSTEE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>3</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DONNA BURNS</PersonNm>
        <TitleTxt>TWO YEAR TRUSTEE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>3</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CHUCK SWATEK</PersonNm>
        <TitleTxt>TILER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1</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>
        <BusinessName>
          <BusinessNameLine1Txt>JAMES E OSWALT</BusinessNameLine1Txt>
        </BusinessName>
        <USAddress>
          <AddressLine1Txt>411 E AUSTIN ST</AddressLine1Txt>
          <CityNm>MARSHALL</CityNm>
          <StateAbbreviationCd>TX</StateAbbreviationCd>
          <ZIPCd>756703417</ZIPCd>
        </USAddress>
        <PhoneNum>9039352260</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>
      <FiledScheduleAInd>false</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleO documentId="DOCIDSCHEDO">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ELKS NATIONAL FOUNDATION GAVE US AWARDS TO DO COMMUNITY ACTIVITIES. WE PERFORMED A COMMUNITY WIDE BABY SHOWER, WE PROVIDED SCHOOL SUPPLIES TO ALL HARRISON COUNTY SCHOOLS. WE PROVIDED FUNDS FOR A VETERANS INDEPENDENT LIVING ORGANIZATION. WE OPERATE A FRATERNAL ORGANIZATION UNDER THE LODGE SYSTEM. THE NET INCOME OF WHICH IS USED EXCLUSIVELY FOR BENEVOLENT AND CHARITABLE PURPOSES. THIS IS ACCOMPLISHED THROUGH YOUTH ACTIVITIES, DRUG AWARENESS LITERATURE, YOUTH SCHOLARSHIPS, LOCAL CHARITIES ASSISTANCE SUCH AS THE FOOD BANK. WE ALSO RAISE MONEY TO SUPPORT OUR TEXAS ELKS SPECIAL NEEDS CHILDRENS CAMP AT GONZALES, TEXAS. WE APPLY DURING THE YEAR TO THE STATE ASSOCIATION(TESA) FOR HELP WITH LOCAL YOUTH TO MAKE THEIR LIVES MORE MANAGEABLE.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 31</FormAndLineReferenceDesc>
        <ExplanationTxt>FREEDOM GRANT: WE PROVIDED CRISIS SUPPORT AND HYGIENE BAGS TO VETS IN LOCAL NURSING HOMES COSTING $1000.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I, line 8</FormAndLineReferenceDesc>
        <ExplanationTxt>Other Revenue: MISCELLANEOUS INCOME Amount: 22</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I, line 8</FormAndLineReferenceDesc>
        <ExplanationTxt>Other Revenue: VENDING MACHINES Amount: 1654</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I, line 8</FormAndLineReferenceDesc>
        <ExplanationTxt>Other Revenue: FACILITIES RENTAL Amount: 5109</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I, line 8</FormAndLineReferenceDesc>
        <ExplanationTxt>Other Revenue: KITCHEN INCOME Amount: 450</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I, line 8</FormAndLineReferenceDesc>
        <ExplanationTxt>Other Revenue: LODGE ACTIVITIES Amount: 1120</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I, line 8</FormAndLineReferenceDesc>
        <ExplanationTxt>Other Revenue: CREDIT CARD FEES RECOVERED Amount: 763</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I, line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Description: LIQUOR PAYROLL SALES TAXES Amount: 6998</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I, line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Description: CREDIT CARD FEES Amount: 4078</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I, line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Description: INSURANCE Amount: 6372</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I, line 20</FormAndLineReferenceDesc>
        <ExplanationTxt>Description: ERROROF UNKNOWN ORIGIN Amount: 99</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part II, line 24</FormAndLineReferenceDesc>
        <ExplanationTxt>Description: LIQUOR BEER WINE SUNDRIES INVENTORY BOY Amount: 2588 EOY Amount: 2588</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part II, line 24</FormAndLineReferenceDesc>
        <ExplanationTxt>Description: UTILITY DEPOSITS BOY Amount: 100 EOY Amount: 100</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part II, line 26</FormAndLineReferenceDesc>
        <ExplanationTxt>Description: ACCOUNTS PAYABLE BOY Amount: 1883 EOY Amount: 706</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part II, line 26</FormAndLineReferenceDesc>
        <ExplanationTxt>Description: RESTRICTED FUNDS BOY Amount: 25600 EOY Amount: 30231</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part II, line 26</FormAndLineReferenceDesc>
        <ExplanationTxt>Description: PREPAID DUES BOY Amount: 9501 EOY Amount: 13114</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
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