﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2025v4.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2026-07-14T17:24:35-04:00</ReturnTs>
    <TaxPeriodEndDt>2026-03-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>371282609</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>HOYT ADVISORS PC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>401 S LOCUST PO DRAWER D</AddressLine1Txt>
        <CityNm>CENTRALIA</CityNm>
        <StateAbbreviationCd>IL</StateAbbreviationCd>
        <ZIPCd>62801</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2025-04-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>370280093</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>BENEVOLENT &amp; PROTECTIVE ORDER ELKS</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>493</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>BENE</BusinessNameControlTxt>
      <PhoneNum>6185325751</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO BOX 752</AddressLine1Txt>
        <CityNm>CENTRALIA</CityNm>
        <StateAbbreviationCd>IL</StateAbbreviationCd>
        <ZIPCd>62801</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>JOE RAY</PersonNm>
      <PersonTitleTxt>SECRETARY</PersonTitleTxt>
      <PhoneNum>6185325751</PhoneNum>
      <SignatureDt>2026-07-06</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>TENA HOYT</PreparerPersonNm>
      <PTIN>P00695770</PTIN>
      <PhoneNum>6185322228</PhoneNum>
      <PreparationDt>2026-07-06</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2025</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990EZ documentId="RetDoc2" referenceDocumentId="RetDoc4">
      <GroupExemptionNum>1156</GroupExemptionNum>
      <MethodOfAccountingOtherDesc>MODIFIED CASH</MethodOfAccountingOtherDesc>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>WWW.CENTRALIAELKS.COM</WebsiteAddressTxt>
      <Organization501cInd organization501cTypeTxt="8">X</Organization501cInd>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>95681</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>8669</ContributionsGiftsGrantsEtcAmt>
      <MembershipDuesAmt>15172</MembershipDuesAmt>
      <InvestmentIncomeAmt>2853</InvestmentIncomeAmt>
      <GamingGrossIncomeAmt referenceDocumentId="RetDoc3">8047</GamingGrossIncomeAmt>
      <FundraisingGrossIncomeAmt referenceDocumentId="RetDoc3">15829</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>15339</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>8537</SpecialEventsNetIncomeLossAmt>
      <GrossSalesOfInventoryAmt>43497</GrossSalesOfInventoryAmt>
      <CostOfGoodsSoldAmt>19684</CostOfGoodsSoldAmt>
      <GrossProfitLossSlsOfInvntryAmt>23813</GrossProfitLossSlsOfInvntryAmt>
      <OtherRevenueTotalAmt>1614</OtherRevenueTotalAmt>
      <TotalRevenueAmt>60658</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>11671</GrantsAndSimilarAmountsPaidAmt>
      <BenefitsPaidToOrForMembersAmt>3706</BenefitsPaidToOrForMembersAmt>
      <SalariesOtherCompEmplBnftAmt>16940</SalariesOtherCompEmplBnftAmt>
      <FeesAndOtherPymtToIndCntrctAmt>2493</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>64344</OccupancyRentUtltsAndMaintAmt>
      <OtherExpensesTotalAmt>66640</OtherExpensesTotalAmt>
      <TotalExpensesAmt>165794</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-105136</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>551205</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>12720</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>458789</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>170674</BOYAmt>
        <EOYAmt>97950</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <LandAndBuildingsGrp>
        <BOYAmt>68824</BOYAmt>
        <EOYAmt>68824</EOYAmt>
      </LandAndBuildingsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>314998</BOYAmt>
        <EOYAmt>299975</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>554496</BOYAmt>
        <EOYAmt>466749</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>3291</BOYAmt>
        <EOYAmt>7960</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>551205</BOYAmt>
        <EOYAmt>458789</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>SERVICE TO ELKS MEMBERS AND THE COMMUNITY.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>SERVICE TO ELKS MEMBERS AND THE COMMUNITY.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>165794</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>SERVICE TO MEMBERS AND COMMUNITY</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>165794</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>TONY KORZENEWSKI</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>KENNETH ADAMS</PersonNm>
        <TitleTxt>LOYAL KNIGHT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MICHAEL ROBNETT</PersonNm>
        <TitleTxt>LEADING KNIG</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JOE RAY</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>RICHARD DAVIS</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>TOM WALSH</PersonNm>
        <TitleTxt>CHAPLAIN</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>KAREN ROGERS</PersonNm>
        <TitleTxt>INNER GUARD</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>BARB DIX</PersonNm>
        <TitleTxt>TILER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>WILLIAM LUEBBEN</PersonNm>
        <TitleTxt>EXALTED RULE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ROBERT HAHN JR</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>WANDA LEE CHRISTENSEN</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>KRISTIN PHILLIPS</PersonNm>
        <TitleTxt>LECTURING KN</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DENISE GANSAUER-MURRAY</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</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>
      <StatesWhereCopyOfReturnIsFldCd>IL</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <PersonNm>JOE RAY</PersonNm>
        <USAddress>
          <AddressLine1Txt>1351 E 6TH ST</AddressLine1Txt>
          <CityNm>CENTRALIA</CityNm>
          <StateAbbreviationCd>IL</StateAbbreviationCd>
          <ZIPCd>62801</ZIPCd>
        </USAddress>
        <PhoneNum>6185325751</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>
    </IRS990EZ>
    <IRS990ScheduleG documentId="RetDoc3">
      <FundraisingEventInformationGrp>
        <Event1Nm>GOLF TOURNAMENT</Event1Nm>
        <GrossReceiptsEvent1Amt>15829</GrossReceiptsEvent1Amt>
        <GrossRevenueEvent1Amt>15829</GrossRevenueEvent1Amt>
        <CashPrizesEvent1Amt>400</CashPrizesEvent1Amt>
        <RentFacilityCostsEvent1Amt>2233</RentFacilityCostsEvent1Amt>
        <FoodAndBeverageEvent1Amt>1190</FoodAndBeverageEvent1Amt>
        <OtherDirectExpensesEvent1Amt>11516</OtherDirectExpensesEvent1Amt>
        <GrossReceiptsTotalAmt>15829</GrossReceiptsTotalAmt>
        <GrossRevenueTotalEventsAmt>15829</GrossRevenueTotalEventsAmt>
        <CashPrizesTotalEventsAmt>400</CashPrizesTotalEventsAmt>
        <RentFcltyCostsTotalEventsAmt>2233</RentFcltyCostsTotalEventsAmt>
        <FoodAndBeverageTotalEventsAmt>1190</FoodAndBeverageTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>11516</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>15339</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>490</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
      <StatesWhereGamingConductedCd>IL</StatesWhereGamingConductedCd>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="RetDoc4">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 8</FormAndLineReferenceDesc>
        <ExplanationTxt>OTHER INCOME -LODGE 1,614 TOTAL 1,614</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 10</FormAndLineReferenceDesc>
        <ExplanationTxt>BENEVOLENT PROTECTIVE ORDER OF ELKS 11,671 2750 N LAKEVIEW AVE CHICAGO, IL 60614</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>CLUB (RESTAURANT &amp; BAR) REV BANK CHARGES 441 CONTRACT LABOR 165 BUILDING 1,482 EQUIPMENT 1,700 SALES TAX PAID 3,175 EXPENSES ADVERTISING 837 OFFICE EXPENSES 5,568 CONVENTIONS &amp; MEETINGS 5,133 OFFICERS &amp; DIRECTORS 993 LIABILITY INSURANCE 13,102 MISCELLANEOUS 840 LICENSES 3,440 CIVIC DONATIONS 5,451 ELKS NATIONAL FOUNDATION 899 DUES 20 LODGE ACTIVITIES 2,216 BANK FEES 5 GRANT PAID BACK 6,150 NON-INVESTMENT DEPRECIATION 15,023 TOTAL 66,640</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 20</FormAndLineReferenceDesc>
        <ExplanationTxt>NET UNREALIZED GAIN 12,720</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 24</FormAndLineReferenceDesc>
        <ExplanationTxt>INVENTORIES FOR SALE OR USE 14,749 14,749 BUILDING &amp; EQUIPMENT 1,220,339 1,220,339 LESS ACCUMULATED DEPRECIATION 921,393 936,416 OTHER CURRENT ASSETS 1,303 1,303 TOTAL 314,998 299,975</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 26</FormAndLineReferenceDesc>
        <ExplanationTxt>DEFERRED REVENUE 2,823 7,837 PAYROLL WITHOLDINGS 468 123</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 31</FormAndLineReferenceDesc>
        <ExplanationTxt>SERVICE TO MEMBERS AND COMMUNITY</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>