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    <ReturnTs>2026-06-26T09:46:53-04:00</ReturnTs>
    <TaxPeriodEndDt>2026-03-31</TaxPeriodEndDt>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2025-04-01</TaxPeriodBeginDt>
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      <EIN>860008040</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>BENEVOLENT &amp; PROTECTIVE ORDER OF ELKS OF THE USA</BusinessNameLine1Txt>
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      <BusinessNameControlTxt>BENE</BusinessNameControlTxt>
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        <CityNm>DOUGLAS</CityNm>
        <StateAbbreviationCd>AZ</StateAbbreviationCd>
        <ZIPCd>856072003</ZIPCd>
      </USAddress>
    </Filer>
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      <PersonNm>Elizabeth Phagan</PersonNm>
      <PersonTitleTxt>Treasurer</PersonTitleTxt>
      <PhoneNum>5205773758</PhoneNum>
      <SignatureDt>2026-06-29</SignatureDt>
      <DiscussWithPaidPreparerInd>false</DiscussWithPaidPreparerInd>
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    <PreparerPersonGrp>
      <PreparerPersonNm>Alane Asp</PreparerPersonNm>
      <PTIN>P20225758</PTIN>
      <PhoneNum>5203607124</PhoneNum>
      <PreparationDt>2026-06-29</PreparationDt>
      <SelfEmployedInd>X</SelfEmployedInd>
    </PreparerPersonGrp>
    <TaxYr>2025</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
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      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>elks. org</WebsiteAddressTxt>
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      <ContributionsGiftsGrantsEtcAmt>32331</ContributionsGiftsGrantsEtcAmt>
      <InvestmentIncomeAmt>1105</InvestmentIncomeAmt>
      <GainOrLossFromSaleOfAssetsAmt>0</GainOrLossFromSaleOfAssetsAmt>
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      <FundraisingGrossIncomeAmt fndrsngEventContriPrevRptAmt="0" referenceDocumentName="IRS990ScheduleG">11184</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>12819</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>13752</SpecialEventsNetIncomeLossAmt>
      <GrossSalesOfInventoryAmt>52226</GrossSalesOfInventoryAmt>
      <CostOfGoodsSoldAmt>19660</CostOfGoodsSoldAmt>
      <GrossProfitLossSlsOfInvntryAmt>32566</GrossProfitLossSlsOfInvntryAmt>
      <OtherRevenueTotalAmt>2251</OtherRevenueTotalAmt>
      <TotalRevenueAmt>82005</TotalRevenueAmt>
      <BenefitsPaidToOrForMembersAmt>164</BenefitsPaidToOrForMembersAmt>
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      <PrintingPublicationsPostageAmt>1055</PrintingPublicationsPostageAmt>
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      <TotalExpensesAmt>80708</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>1297</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>298999</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>300296</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>47034</BOYAmt>
        <EOYAmt>52143</EOYAmt>
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      <LandAndBuildingsGrp>
        <BOYAmt>258147</BOYAmt>
        <EOYAmt>256474</EOYAmt>
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        <EOYAmt>4182</EOYAmt>
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      <Form990TotalAssetsGrp>
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        <EOYAmt>312799</EOYAmt>
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        <BOYAmt>298999</BOYAmt>
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      <PrimaryExemptPurposeTxt>Benevolent organization who supports youth veterans and community</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Several Community improvement projects were undertaken. Clothing for Children in need and support of the AZ Elks Major Projects</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>0</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>0</ProgramServiceExpensesAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Sandee Nelson</PersonNm>
        <TitleTxt>Exalted Ruler - President</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>24</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">William Wendt</PersonNm>
        <TitleTxt>Trustee</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>20</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Buddy Williams</PersonNm>
        <TitleTxt>Secretary</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>24</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>4200</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Elizabeth Phagan</PersonNm>
        <TitleTxt>Treasurer</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>24</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>550</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Nolan Robert</PersonNm>
        <TitleTxt>Leading Knight - VP</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>10</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Carlos Guido</PersonNm>
        <TitleTxt>Loyal Knight -VP</TitleTxt>
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        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Lettie Alvarez</PersonNm>
        <TitleTxt>Lecturing Knight - VP</TitleTxt>
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        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Robert Fitzhugh</PersonNm>
        <TitleTxt>Trustee</TitleTxt>
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        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
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      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Angel Elry</PersonNm>
        <TitleTxt>Trustee</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>10</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
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      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
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          <AddressLine1Txt>650 E 10TH ST</AddressLine1Txt>
          <CityNm>DOUGLAS</CityNm>
          <StateAbbreviationCd>AZ</StateAbbreviationCd>
          <ZIPCd>856072003</ZIPCd>
        </USAddress>
        <PhoneNum>5203645132</PhoneNum>
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      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd referenceDocumentName="IRS990ScheduleC">false</PoliticalCampaignActyInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
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        <CashPrizesBingoAmt>0</CashPrizesBingoAmt>
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        <RentFacilityCostsBingoAmt>0</RentFacilityCostsBingoAmt>
        <OtherDirectExpensesBingoAmt>0</OtherDirectExpensesBingoAmt>
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        <CashPrizesPullTabsAmt>279</CashPrizesPullTabsAmt>
        <NonCashPrizesPullTabsAmt>0</NonCashPrizesPullTabsAmt>
        <RentFacilityCostsPullTabsAmt>0</RentFacilityCostsPullTabsAmt>
        <OtherDirectExpensesPullTabsAmt>0</OtherDirectExpensesPullTabsAmt>
        <VolunteerLaborPullTabsInd>true</VolunteerLaborPullTabsInd>
        <VolunteerLaborPullTabsPct>1.00</VolunteerLaborPullTabsPct>
        <GrossRevenueOtherGamingAmt>14842</GrossRevenueOtherGamingAmt>
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        <RentFcltyCostsOtherGamingAmt>0</RentFcltyCostsOtherGamingAmt>
        <OthDirectExpnssOtherGamingAmt>0</OthDirectExpnssOtherGamingAmt>
        <VolunteerLaborOtherGamingInd>true</VolunteerLaborOtherGamingInd>
        <VolunteerLaborOtherGamingPct>1.00</VolunteerLaborOtherGamingPct>
        <GrossRevenueTotalGamingAmt>15387</GrossRevenueTotalGamingAmt>
        <CashPrizesTotalGamingAmt>11253</CashPrizesTotalGamingAmt>
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        <RentFcltyCostsTotalGamingAmt>0</RentFcltyCostsTotalGamingAmt>
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      <StatesWhereGamingConductedCd>AZ</StatesWhereGamingConductedCd>
      <LicensedInd>true</LicensedInd>
      <LicenseSuspendedEtcInd>false</LicenseSuspendedEtcInd>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I, line 8</FormAndLineReferenceDesc>
        <ExplanationTxt>| Other Revenues:, Amount:| Facility Rental, $1096| All Other, $1155|</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I, line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>| Other Expenses:, Amount:| State Association required Meetings &amp; Dignitary Visitations, $4325| Insurance, $13448| Charitable Giving, $13457| Bank Charges &amp; Credit Card Fees, $2032| Accounting system subscriptions, $1843| Depreciation, $1672| All Other, $378|</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part II, line 24</FormAndLineReferenceDesc>
        <ExplanationTxt>| Explanation:, BOYAmount:, EOYAmount:| Inventories for Sales, $5291, $4182|</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part II, line 26</FormAndLineReferenceDesc>
        <ExplanationTxt>| Explanation:, BOYAmount:, EOYAmount:| Other assets, $11473, $12503|</ExplanationTxt>
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