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    <ReturnTs>2023-08-08T16:15:10-07:00</ReturnTs>
    <TaxPeriodEndDt>2023-03-31</TaxPeriodEndDt>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2022-04-01</TaxPeriodBeginDt>
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      <BusinessName>
        <BusinessNameLine1Txt>BENEVOLENT &amp; PROTECTIVE ORDER OF ELKS OF THE USA</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>BENE</BusinessNameControlTxt>
      <PhoneNum>4794781060</PhoneNum>
      <USAddress>
        <AddressLine1Txt>5504 Massard Road</AddressLine1Txt>
        <CityNm>Fort Smith</CityNm>
        <StateAbbreviationCd>AR</StateAbbreviationCd>
        <ZIPCd>72903</ZIPCd>
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    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>Tina Chavis</PersonNm>
      <PersonTitleTxt>Treasurer</PersonTitleTxt>
      <PhoneNum>4794590957</PhoneNum>
      <SignatureDt>2023-08-08</SignatureDt>
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        <AuthenticationAssuranceLevelCd>AAL2</AuthenticationAssuranceLevelCd>
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    <TaxYr>2022</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
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      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
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      <MembershipDuesAmt>5886</MembershipDuesAmt>
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      <GamingGrossIncomeAmt>0</GamingGrossIncomeAmt>
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      <GrossSalesOfInventoryAmt>32636</GrossSalesOfInventoryAmt>
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      <TotalRevenueAmt>49335</TotalRevenueAmt>
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      <BenefitsPaidToOrForMembersAmt>0</BenefitsPaidToOrForMembersAmt>
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      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
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      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
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      <PrimaryExemptPurposeTxt>Benevolent Organization supporting primarily Veterans and Children</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Antioch Youth and Family cash donation helping to serve daily meals to 30,000 from lower income families</DescriptionProgramSrvcAccomTxt>
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        <ProgramServiceExpensesAmt>3000</ProgramServiceExpensesAmt>
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      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Fort Smith Boys and Girls Club and Girls Inc of Fort Smith cash donation to assist boys and girls of Fort Smith with after school care, summer care and sports programs. Serves 750 plus children</DescriptionProgramSrvcAccomTxt>
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      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Missing in America cash donation to assist families in helping find missing Veterans</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>3000</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>3000</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>10000</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Cheryl Higginbotham</PersonNm>
        <TitleTxt>Exalted Ruler</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>20</AverageHrsPerWkDevotedToPosRt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Chris Perry</PersonNm>
        <TitleTxt>Vice President</TitleTxt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Jerry Bollin</PersonNm>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Jan Stone</PersonNm>
        <TitleTxt>Secretary</TitleTxt>
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        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Tina Chavis</PersonNm>
        <TitleTxt>Treasurer</TitleTxt>
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      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Sue Arter</PersonNm>
        <TitleTxt>Esquire</TitleTxt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Donna Simms</PersonNm>
        <TitleTxt>Trustee</TitleTxt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Don Chavis</PersonNm>
        <TitleTxt>Trustee</TitleTxt>
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        <PersonNm>Chuck Allen</PersonNm>
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        <PersonNm>Betsy Kopcinski</PersonNm>
        <TitleTxt>Inner Guard</TitleTxt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Janie Karns</PersonNm>
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      <ActivitiesNotPreviouslyRptInd>0</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>0</ChgMadeToOrgnzngDocNotRptInd>
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      <SubjectToProxyTaxInd>0</SubjectToProxyTaxInd>
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        <PersonNm>Tina Chavis</PersonNm>
        <USAddress>
          <AddressLine1Txt>2701 S 96th Street</AddressLine1Txt>
          <CityNm>Fort Smith</CityNm>
          <StateAbbreviationCd>AR</StateAbbreviationCd>
          <ZIPCd>72903</ZIPCd>
        </USAddress>
        <PhoneNum>4794590957</PhoneNum>
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      <ForeignFinancialAccountInd>0</ForeignFinancialAccountInd>
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      <OperateHospitalInd>0</OperateHospitalInd>
      <TanningServicesProvidedInd>0</TanningServicesProvidedInd>
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      <PoliticalCampaignActyInd>0</PoliticalCampaignActyInd>
    </IRS990EZ>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 8</FormAndLineReferenceDesc>
        <ExplanationTxt>Gas Royalties</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 10</FormAndLineReferenceDesc>
        <ExplanationTxt>Eligible Grants from Elks Grand Lodge</ExplanationTxt>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>Description;Amount^Officer Expenses;1078|Financial Reporting System;165|Insurance;3184|Supplies;1057|Alarm System;457|Licenses;2430|Sales Tax;3351|Credit Card Charges;1013|Miscellaneous;789|Depreciation;860^Total;14384^</ExplanationTxt>
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        <ExplanationTxt>Lodge Bar/kitchen Equipment</ExplanationTxt>
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        <FormAndLineReferenceDesc>Form 990-EZ, Part II, Line 26</FormAndLineReferenceDesc>
        <ExplanationTxt>Sales Tax Payroll Tax Prepaid Dues Restricted Funds</ExplanationTxt>
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    </IRS990ScheduleO>
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