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      <AccountantCompileOrReviewInd>true</AccountantCompileOrReviewInd>
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        <SeparateBasisFinclStmtInd>X</SeparateBasisFinclStmtInd>
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      <AuditCommitteeInd>true</AuditCommitteeInd>
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      <EquipmentGrp>
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      <OtherSecuritiesGrp>
        <Desc>Closely-held equity interests</Desc>
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          <BusinessNameLine1Txt>CHEMPI</BusinessNameLine1Txt>
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          <CityNm>FRESNO</CityNm>
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          <CityNm>CHICAGO</CityNm>
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          <StateAbbreviationCd>CA</StateAbbreviationCd>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part I, Line 1</FormAndLineReferenceDesc>
        <ExplanationTxt>TO QUICKEN THE SPIRIT OF AMERICAN PATRIOTISM TO CULTIVATE GOOD FELLOWSHIP TO PERPETUATE ITSELF AS A FRATERNAL ORGANIZATION, AND TO PROVIDE FOR ITS GOVERNANCE, THE BENEVOLENT AND PROTECTIVE ORDER OF ELKS OF THE UNITED STATES OF AMERICA WILL SERVE THE PEOPLE AND COMMUNITIES THROUGH BENEVOLENT PROGRAMS, DEMONSTRATING THAT ELKS CARE AND ELKS SHARE.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section A, Line 7B</FormAndLineReferenceDesc>
        <ExplanationTxt>DECISIONS SUBJECT TO THE APPROVAL OF MEMBERS ALL MANAGEMENT PRACTICES AND GOVERNANCE ARE CONTAINED IN THE BENEVOLENT AND PROTECTIVE ORDER OF ELKS ANNOTATED STATUTES AND LOCAL LODGE BYLAWS ADMINISTERED BY LODGE OFFICERS SUBJECT TO APPROVAL OF LODGE MEMBERS.</ExplanationTxt>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>ORGANIZATIONS PROCESS TO REVIEW FORM 990 THE AUDIT COMMITTEE WILL REVIEW FORM 990 PRIOR TO FILING.</ExplanationTxt>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>COMPENSATION PROCESS FOR OFFICERS COVERED BY BENEVOLENT AND PROTECTIVE ORDER OF ELKS ANNOTATED STATUTES AND LOCAL LODGE BYLAWS UNDER INTERNAL REVENUE GROUP EXEMPTION 1156. FORM 990, PART VI, LINE 15A - COMPENSATION PROCESS FOR TOP OFFICIAL COVERED BY BENEVOLENT AND PROTECTIVE ORDER OF ELKS ANNOTATED STATUTES AND LOCAL LODGE BY-LAWS UNDER INTERNAL REVENUE GROUP EXEMPTION 1156.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section C, Line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>GOVERNING DOCUMENTS DISCLOSURE EXPLANATION NO DOCUMENTS AVAILABLE TO THE PUBLIC</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part X, Line 11</FormAndLineReferenceDesc>
        <ExplanationTxt>FOR 2021 INVESTMENT BALANCE INFORMATION AND TO CONFORM WITH 2022 PRESENTATION, INVESTMENT BALANCE WAS PRESENTED ON LINE 11 AS OPPOSSED TO LINE 15.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 15A/15B</FormAndLineReferenceDesc>
        <ExplanationTxt>PART VI, LINE 15A AND 15B WERE ANSWERED NO AS THERE ARE NO OFFICERS OR KEY EMPLOYEES AS DEFINED IN FORM 990 INSTRUCTIONS THAT RECEIVED COMPENSATION DURING THE YEAR.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part XI, Line 1-5</FormAndLineReferenceDesc>
        <ExplanationTxt>AN AMENDED FORM 990 IS BEING FILED TO CORRECT PREVIOUSLY REPORTED FINANCIAL INFORMATION. MULTIPLE AND NUMEROUS ADJUSTMENTS WERE MADE TO REFLECT UPDATED AND ACCURATE FINANCIAL DATA FOLLOWING A THOROUGH REVIEW. THESE CHANGES ENSURE THAT THE FINANCIAL STATEMENTS ALIGN WITH THE ORGANIZATIONS ACTUAL FINANCIAL POSITION, AND THE AMENDED RETURN INCORPORATES ADJUSTMENTS TO INCOME, EXPENSES, AND OTHER RELEVANT NUMBERS AND INFORMATION.</ExplanationTxt>
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</Return>