﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" returnVersion="2023v5.1">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-07-21T22:00:52-04:00</ReturnTs>
    <TaxPeriodEndDt>2024-03-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>710763938</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>WINDLE &amp; ASSOCIATES</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>PO BOX 212</AddressLine1Txt>
        <CityNm>Eureka Springs</CityNm>
        <StateAbbreviationCd>AR</StateAbbreviationCd>
        <ZIPCd>72632</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-04-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>710356311</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>BENEVOLENT &amp; PROTECTIVE ORDER OF</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>BENE</BusinessNameControlTxt>
      <USAddress>
        <AddressLine1Txt>PO BOX 3087</AddressLine1Txt>
        <CityNm>HOLIDAY ISLAND</CityNm>
        <StateAbbreviationCd>AR</StateAbbreviationCd>
        <ZIPCd>72631</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>RON NEVE</PersonNm>
      <PersonTitleTxt>EXALTED RULER</PersonTitleTxt>
      <PhoneNum>4792539783</PhoneNum>
      <SignatureDt>2024-07-14</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>RON</PersonFirstNm>
        <PersonLastNm>NEVE</PersonLastNm>
      </PersonFullName>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>CHARLES R WINDLE</PreparerPersonNm>
      <PTIN>P00360413</PTIN>
      <PhoneNum>4792539577</PhoneNum>
      <PreparationDt>2024-07-21</PreparationDt>
    </PreparerPersonGrp>
    <AdditionalFilerInformation>
      <TrustedCustomerGrp>
        <TrustedCustomerCd>3</TrustedCustomerCd>
        <OOBSecurityVerificationCd>00</OOBSecurityVerificationCd>
        <AuthenticationAssuranceLevelCd>AAL1</AuthenticationAssuranceLevelCd>
        <IdentityAssuranceLevelCd>IAL1</IdentityAssuranceLevelCd>
      </TrustedCustomerGrp>
    </AdditionalFilerInformation>
    <TaxYr>2023</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990EZ documentId="IRS990EZ">
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <Organization501cInd organization501cTypeTxt="8">X</Organization501cInd>
      <TypeOfOrganizationAssocInd>X</TypeOfOrganizationAssocInd>
      <GrossReceiptsAmt>166458</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>50650</ContributionsGiftsGrantsEtcAmt>
      <MembershipDuesAmt>22350</MembershipDuesAmt>
      <FundraisingGrossIncomeAmt>35845</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>20988</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>14857</SpecialEventsNetIncomeLossAmt>
      <GrossSalesOfInventoryAmt>57613</GrossSalesOfInventoryAmt>
      <CostOfGoodsSoldAmt>24220</CostOfGoodsSoldAmt>
      <GrossProfitLossSlsOfInvntryAmt>33393</GrossProfitLossSlsOfInvntryAmt>
      <TotalRevenueAmt>121250</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>45840</GrantsAndSimilarAmountsPaidAmt>
      <BenefitsPaidToOrForMembersAmt>12795</BenefitsPaidToOrForMembersAmt>
      <SalariesOtherCompEmplBnftAmt>5416</SalariesOtherCompEmplBnftAmt>
      <FeesAndOtherPymtToIndCntrctAmt>2980</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>46519</OccupancyRentUtltsAndMaintAmt>
      <PrintingPublicationsPostageAmt>2335</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>9960</OtherExpensesTotalAmt>
      <TotalExpensesAmt>125845</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-4595</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>310229</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>305634</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>79259</BOYAmt>
        <EOYAmt>76843</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <LandAndBuildingsGrp>
        <BOYAmt>270137</BOYAmt>
        <EOYAmt>260177</EOYAmt>
      </LandAndBuildingsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>7202</BOYAmt>
        <EOYAmt>8708</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>356598</BOYAmt>
        <EOYAmt>345728</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>46369</BOYAmt>
        <EOYAmt>40094</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>310229</BOYAmt>
        <EOYAmt>305634</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>INCULATE PRINCIPLES OF CHARITY JUSTICE L</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>VETERANS SERVICES PROVIDES SUPPLIES AND SERVICES TO PATIENTS AT FAYETTEVILLE AR VA HOSPITAL</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>22000</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>24700</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>YOUTH PROGRAMS HOOP SHOOTS BOOKS FOR KIDS LEARNING CENTER DRUG AWARENESS</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>7000</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>15490</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>SCHOLARSHIPS AND LOCAL CHARITIES</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>3000</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>5650</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>45840</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>RON NEVE</PersonNm>
        <TitleTxt>EXALTED RULER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>30.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>RUPERT BAUMGARTEN</PersonNm>
        <TitleTxt>LEADING KNIGHT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>10.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>LEROY DUNHAM</PersonNm>
        <TitleTxt>LOYAL KNIGHT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>10.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>AL SELLECK</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>40.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>WALTER KEATZER</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>40.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </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>AR</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <PersonNm>WALTER KEATZER</PersonNm>
        <USAddress>
          <AddressLine1Txt>PO BOX 3087</AddressLine1Txt>
          <CityNm>HOLIDAY ISLAND</CityNm>
          <StateAbbreviationCd>AR</StateAbbreviationCd>
          <ZIPCd>72631</ZIPCd>
        </USAddress>
        <PhoneNum>4792539783</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="990G">
      <FundraisingEventInformationGrp>
        <Event1Nm>GOLF TOURNAM</Event1Nm>
      </FundraisingEventInformationGrp>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="990O">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>List of grants and similar amounts paid Part I line 10</FormAndLineReferenceDesc>
        <ExplanationTxt>Activity WELCOME HOME KITS Grantee VETS Street NW AR City, State, Zip Eureka Springs, AR 72631Relationship TARGET GROUP Amount 24,700Activity COMMUNITY SERVICES Grantee LOCAL RESIDENTS Street NW AR City, State, Zip Eureka Springs, AR 72631Relationship TARGET GROUP Amount 15,490Activity LOCAL CHARITIES Grantee LOCAL CHARITIES Street NW AR City, State, Zip Eureka Springs, AR 72631Relationship TARGET GROUP Amount 5,650</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of other expenses Part I line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Description AmountEQUIPMENT REPAIR 226NON PROPERTY INSURANCE 2,895LODGE CHARITIES 2,377NON PROPERTY TAXES 862JANITORIAL SUPPLIES 1,020KITCHEN SUPPLIES 1,540GRAND LODGE EXPENSES 1,040</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of other assets Part II line 24</FormAndLineReferenceDesc>
        <ExplanationTxt>Category Beginning of Year End of YearINVENTORY 7,202 8,708</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of total liabilities Part II line 26</FormAndLineReferenceDesc>
        <ExplanationTxt>Category Beginning of Year End of YearLIABILITIES 46,369 40,094</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>