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    <ReturnTs>2026-07-28T11:49:39-04:00</ReturnTs>
    <TaxPeriodEndDt>2026-03-31</TaxPeriodEndDt>
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    <TaxPeriodBeginDt>2025-04-01</TaxPeriodBeginDt>
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      <EIN>420889496</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>BENEVOLENT &amp; PROTECTIVE ORDER OF ELKS OF THE USA</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>BENE</BusinessNameControlTxt>
      <ForeignPhoneNum>5153862106</ForeignPhoneNum>
      <USAddress>
        <AddressLine1Txt>po Box 6</AddressLine1Txt>
        <CityNm>Jefferson</CityNm>
        <StateAbbreviationCd>IA</StateAbbreviationCd>
        <ZIPCd>50129</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>Steven Smith</PersonNm>
      <PersonTitleTxt>Secretary</PersonTitleTxt>
      <PhoneNum>5153862106</PhoneNum>
      <SignatureDt>2026-07-29</SignatureDt>
    </BusinessOfficerGrp>
    <TaxYr>2025</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
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      <WebsiteAddressTxt>elks2306@netins.net</WebsiteAddressTxt>
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      <SpecialEventsDirectExpensesAmt>2066</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>2195</SpecialEventsNetIncomeLossAmt>
      <GrossSalesOfInventoryAmt>53426</GrossSalesOfInventoryAmt>
      <CostOfGoodsSoldAmt>24115</CostOfGoodsSoldAmt>
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      <OtherRevenueTotalAmt>4765</OtherRevenueTotalAmt>
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      <GrantsAndSimilarAmountsPaidAmt>4795</GrantsAndSimilarAmountsPaidAmt>
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      <ExcessOrDeficitForYearAmt>-6196</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>65753</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>918</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>60475</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>52578</BOYAmt>
        <EOYAmt>60644</EOYAmt>
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      <LandAndBuildingsGrp>
        <BOYAmt>10000</BOYAmt>
        <EOYAmt>10000</EOYAmt>
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      <Form990TotalAssetsGrp>
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        <BOYAmt>65753</BOYAmt>
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      <PrimaryExemptPurposeTxt>Our organization is dedicated to fostering fellowship and organizing social activities for our members as well as hosting charitable events. We are committed to supporting youth through various activities and providing assistance to veterans through both emotional support and financial aid. Additionally we extend our help to the local community through ENF Grants and a wide range of volunteer services aiming to make a positive impact and strengthen community bonds.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Our nonprofit organization is dedicated to empowering youth through a wide range of engaging activities and events. We support educational growth through essay contests and 3rd-grade dictionary giveaways. Additionally we promote physical fitness and teamwork through events like the hoop shoot and by supporting local Cub Scout and Boy Scout troops. Furthermore we foster a sense of community responsibility in our youth by organizing activities such as youth ditch pick-up and providing summer safety camps for kindergarten kids. Our commitment extends to creating memorable experiences for high school students through events like the winter formal. These programs aim to enrich the lives of young individuals and instill values of leadership service and civic engagement.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>0</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>0</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Our organization is dedicated to supporting Veterans and their families through various initiatives. We provide donations to Veteran charities and host our own Veterans Christmas Charity Giveaway offering monetary gifts family presents and food donations. Additionally we offer transportation services to Veterans including trips to the Veterans Hospital located 60 miles away as well as transportation to medical appointments welfare visits physical therapy sessions dental check-ups and other important events. Our volunteers also dedicate hours to organizing special events at the Veterans home in Marshalltown ensuring that our Veterans receive the care and support they deserve.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>0</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>0</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Our local Elk Members generously volunteer thousands of hours to support community programs and charities including meals-on-wheels elderserve and transportation services for the handicapped. They assist in transporting individuals to various appointments such as medical visits rehabilitation sessions pharmacy visits and grocery shopping. Additionally our organization offers a complimentary Christmas Day Dinner to all county residents in need providing take-out meals deliveries to shut-ins and hosting games and fellowship at our Lodge for those who come to partake in the meal.</DescriptionProgramSrvcAccomTxt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">John Russell</PersonNm>
        <TitleTxt>Exalted Ruler</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>20</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Mike Goodwin</PersonNm>
        <TitleTxt>Leading Knight</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>15</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
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      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Jake Bohnet</PersonNm>
        <TitleTxt>Loyal Knight</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>20</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
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      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Heather Sattizahn</PersonNm>
        <TitleTxt>Lecturing Knight</TitleTxt>
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        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Steven Smith</PersonNm>
        <TitleTxt>Secretary</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>20</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>1722</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Luann Bohnet</PersonNm>
        <TitleTxt>Treasurer</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>16</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>1292</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Darrin Charlson</PersonNm>
        <TitleTxt>Trustee</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>30</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Dave Bohnet</PersonNm>
        <TitleTxt>Trustee</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>10</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Randy Winkelman</PersonNm>
        <TitleTxt>Trustee</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>8</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">John Schoening</PersonNm>
        <TitleTxt>Janitor</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>10</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
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      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>true</OrganizationHadUBIInd>
      <OrganizationFiled990TInd>true</OrganizationFiled990TInd>
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      <OrganizationDissolvedEtcInd referenceDocumentName="IRS990ScheduleN BinaryAttachment">false</OrganizationDissolvedEtcInd>
      <DirectIndirectPltclExpendAmt>0</DirectIndirectPltclExpendAmt>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>Steven Smith</PersonNm>
        <USAddress>
          <AddressLine1Txt>po Box 6</AddressLine1Txt>
          <CityNm>Jefferson</CityNm>
          <StateAbbreviationCd>IA</StateAbbreviationCd>
          <ZIPCd>50129</ZIPCd>
        </USAddress>
        <PhoneNum>5153705965</PhoneNum>
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      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
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      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
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    </IRS990EZ>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I, line 8</FormAndLineReferenceDesc>
        <ExplanationTxt>| Other Revenues:, Amount:| Lodge Rent MEMBERS, $3015| Lodge Rent Non-Members, $1750|</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I, line 10 - Cash</FormAndLineReferenceDesc>
        <ExplanationTxt>| Description:, Amount:, Grantee Type:, Grantee Name:, Grantee Address:, Activity Type:, Class of Activity Description:, RelationShipDescription:|Bell Tower Parade Candy, $136, -, -, -, -, -, - | Donation to Jefferson Parks and Rec. for Kids Summer Safety Camp, $400, -, -, -, -, -, - | Donation to Dictionary Project for 3rd Grade Dictionary Giveaway, $672, -, -, -, -, -, - | Donation for 6th Grade Essay Contest, $35, -, -, -, -, -, - | Donation to Sierra Community Theatre for Renovations, $300, -, -, -, -, -, - | Donation for Kids Christmas Party, $425, -, -, -, -, -, - | Donation of Hoop Shoot Trophies, $193, -, -, -, -, -, - | Donation of Lunch pins and Gift Cards to Veterans at Veterans Luncheon, $579, -, -, -, -, -, - | Donation to Greene County Extension of I.S.U. for 2 boys trips to Ignite Conference in D.C., $420, -, -, -, -, -, - | Donation of Christmas money and Gifts for needy Veterans, $600, -, -, -, -, -, - | Donation of food to the Christmas Day Dinner for needy and homebound at X-mas, $219, -, -, -, -, -, - | Donation of postage for items sent to Iowa Troops in Syria, $262, -, -, -, -, -, - | Donation of mileage and Housing for Hoop Shoot Regional Competition, $402, -, -, -, -, -, - | Donation to Incoming State Presidents Fund, $33, -, -, -, -, -, - | Donation of Coffee to Veterans Home and Lapel pins to Veterans, $119, -, -, -, -, -, - |</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I, line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>| Other Expenses:, Amount:| Insurance, $8951| Key Cards Badges and Pins, $333| Sales Tax and other Tax paid, $1884| Accounting, $1940| Licenses Iowa Alcohol Gambling and Food, $1320| Office Expense, $1147| Credit Card Fees, $250| Grand Lodge and State Convention Expense, $5130| Janitorial and Bar Supplies, $1719| Miscellaneous Lodge and Member Activities, $1704|</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I, line 20</FormAndLineReferenceDesc>
        <ExplanationTxt>| Explanation:, Amount:| Adjustment for prior year accounting error, $918|</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part II, line 24</FormAndLineReferenceDesc>
        <ExplanationTxt>| Explanation:, BOYAmount:, EOYAmount:| Other assets, $3175, $4386|</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part II, line 26</FormAndLineReferenceDesc>
        <ExplanationTxt>| Explanation:, BOYAmount:, EOYAmount:| Pre - paid Member Dues, $0, $14367| Payroll Tax Liability, $0, $188|</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
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