﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:sfsmef="http://www.cchsfs.com/efile/mef" returnVersion="2023v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-08-05T11:53:21-05:00</ReturnTs>
    <TaxPeriodEndDt>2024-03-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>631038871</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>WAYNE L RIGGS PC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>PO BOX 1537</AddressLine1Txt>
        <CityNm>HAMILTON</CityNm>
        <StateAbbreviationCd>AL</StateAbbreviationCd>
        <ZIPCd>35570</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-04-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>630882603</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>BENEVOLENT &amp; PROTECTIVE ORDER OF</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>BENE</BusinessNameControlTxt>
      <USAddress>
        <AddressLine1Txt>434 COUNTRY CLUB DR</AddressLine1Txt>
        <CityNm>HAMILTON</CityNm>
        <StateAbbreviationCd>AL</StateAbbreviationCd>
        <ZIPCd>35570</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>VICKI HAYES</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <PhoneNum>2059213126</PhoneNum>
      <SignatureDt>2024-08-05</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>AIMEE R GILLILAND</PreparerPersonNm>
      <PTIN>P01311585</PTIN>
      <PhoneNum>2059213126</PhoneNum>
      <PreparationDt>2024-07-31</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-08-08 14:25:15Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="2">
    <IRS990EZ documentId="1" softwareId="23017709" referenceDocumentId="2">
      <GroupExemptionNum>1156</GroupExemptionNum>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <Organization501cInd organization501cTypeTxt="8">X</Organization501cInd>
      <TypeOfOrganizationOtherInd>X</TypeOfOrganizationOtherInd>
      <TypeOfOrganizationOtherDesc>FOUNDATION</TypeOfOrganizationOtherDesc>
      <GrossReceiptsAmt>85540</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>17706</ContributionsGiftsGrantsEtcAmt>
      <MembershipDuesAmt>11492</MembershipDuesAmt>
      <GamingGrossIncomeAmt>1518</GamingGrossIncomeAmt>
      <FundraisingGrossIncomeAmt>2500</FundraisingGrossIncomeAmt>
      <SpecialEventsNetIncomeLossAmt>4018</SpecialEventsNetIncomeLossAmt>
      <GrossSalesOfInventoryAmt>46575</GrossSalesOfInventoryAmt>
      <CostOfGoodsSoldAmt>24017</CostOfGoodsSoldAmt>
      <GrossProfitLossSlsOfInvntryAmt>22558</GrossProfitLossSlsOfInvntryAmt>
      <OtherRevenueTotalAmt>5749</OtherRevenueTotalAmt>
      <TotalRevenueAmt>61523</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>18381</GrantsAndSimilarAmountsPaidAmt>
      <FeesAndOtherPymtToIndCntrctAmt>165</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>29444</OccupancyRentUtltsAndMaintAmt>
      <OtherExpensesTotalAmt>14488</OtherExpensesTotalAmt>
      <TotalExpensesAmt>62478</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-955</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>69936</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>68981</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>59936</BOYAmt>
        <EOYAmt>59373</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <LandAndBuildingsGrp>
        <BOYAmt>10000</BOYAmt>
        <EOYAmt>10000</EOYAmt>
      </LandAndBuildingsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>69936</BOYAmt>
        <EOYAmt>69373</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <EOYAmt>392</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>69936</BOYAmt>
        <EOYAmt>68981</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>VERTERANS AND YOUTH PROGRAMS</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>VETERANS ACTIVITIES</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>3602</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>VARIOUS LOCAL CHARITIES BOY SCOUTS FOOD PANTRY</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>13456</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>17058</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>PATRICK ROBINSON</PersonNm>
        <TitleTxt>EXALTED RULER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>15</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>VICKI HAYES</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>12</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JOEL VICKERY</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>12</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>JOEL VICKERY</PersonNm>
        <USAddress>
          <AddressLine1Txt>435 COUNTRY CLUB DR</AddressLine1Txt>
          <CityNm>GUIN</CityNm>
          <StateAbbreviationCd>AL</StateAbbreviationCd>
          <ZIPCd>35563</ZIPCd>
        </USAddress>
        <PhoneNum>2054124696</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
    </IRS990EZ>
    <IRS990ScheduleO documentId="2" softwareId="23017709">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART I LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>SUPPLIES 3560 CONVENTION 2434 OFFICE SUPPLIES 1697 DUES AND FEES 5374 AND MISC 1422</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART II LINE 26</FormAndLineReferenceDesc>
        <ExplanationTxt>SALES TAX PAYABLE 392</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>