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        <EOYAmt>3443</EOYAmt>
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      <TotalLiabilitiesGrp>
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        <EOYAmt>3443</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
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        <BOYAmt>488489</BOYAmt>
        <EOYAmt>511715</EOYAmt>
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      <TotalNetAssetsFundBalanceGrp>
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      <NetUnrlzdGainsLossesInvstAmt>-778</NetUnrlzdGainsLossesInvstAmt>
      <PriorPeriodAdjustmentsAmt>740</PriorPeriodAdjustmentsAmt>
      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AccountantCompileOrReviewInd>true</AccountantCompileOrReviewInd>
      <AcctCompileOrReviewBasisGrp>
        <ConsolidatedBasisFinclStmtInd>X</ConsolidatedBasisFinclStmtInd>
      </AcctCompileOrReviewBasisGrp>
      <FSAuditedInd>false</FSAuditedInd>
      <AuditCommitteeInd>true</AuditCommitteeInd>
      <FederalGrantAuditRequiredInd>false</FederalGrantAuditRequiredInd>
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        <CurrentTaxYearMinus2YearsAmt>319210</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>261510</CurrentTaxYearMinus1YearAmt>
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        <CurrentTaxYearMinus1YearAmt>261510</CurrentTaxYearMinus1YearAmt>
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      <SubstantialContributorsTotAmt>1341753</SubstantialContributorsTotAmt>
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      <GrossInvestmentIncome170Grp>
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        <TotalAmt>84660</TotalAmt>
      </GrossInvestmentIncome170Grp>
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      <PublicSupportPY170Pct>0.02040</PublicSupportPY170Pct>
      <PrivateFoundation170Ind>X</PrivateFoundation170Ind>
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    <IRS990ScheduleB documentId="IRS990ScheduleB">
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        <ContributorBusinessName>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorBusinessName>
        <ContributorUSAddress>
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          <AddressLine2>RESTRICTED</AddressLine2>
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    <IRS990ScheduleI documentId="IRS990ScheduleI">
      <GrantRecordsMaintainedInd>false</GrantRecordsMaintainedInd>
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        </RecipientBusinessName>
        <USAddress>
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          <CityNm>BIG RAPIDS</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
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        </USAddress>
        <IRCSectionDesc>GOV</IRCSectionDesc>
        <CashGrantAmt>55000</CashGrantAmt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>MEA CHARITABLE GRANT</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>150S WOODROW</AddressLine1Txt>
          <CityNm>BATTLE CREEK</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
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        </USAddress>
        <IRCSectionDesc>GOV</IRCSectionDesc>
        <CashGrantAmt>47000</CashGrantAmt>
      </RecipientTable>
    </IRS990ScheduleI>
    <IRS990ScheduleO documentId="IRS990ScheduleO">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Members or stockholder classes and rights Part VI line 6</FormAndLineReferenceDesc>
        <ExplanationTxt>MICHIGAN ELKS CHARITABLE ORGANIZATION IS ORGANIZED AND OPERATED BY ITS MEMBERS</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Member election for additional members Part VI line 7a</FormAndLineReferenceDesc>
        <ExplanationTxt>ELECTION OF TRUSTEE OFFICERS ARE PERFORMED AT THE INTERIM MEETING ANNUALLY. OFFICERS ARE SUBJECT TO TERM LIMITS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990 governing body review Part VI line 11</FormAndLineReferenceDesc>
        <ExplanationTxt>FORM 990 APPROVED BY TREASURER AND SECRETARY BEFORE FILED.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990 availability to public Part VI line 18</FormAndLineReferenceDesc>
        <ExplanationTxt>FORM 990 AVAILABLE UPON REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Governing documents etc available to public Part VI line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>AVAILABLE UPON REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>