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    <Timestamp>2012-06-28T08:04:32-05:00</Timestamp>
    <TaxPeriodEndDate>2012-03-31</TaxPeriodEndDate>
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        <BusinessNameLine1>PERSINGER COMPANY CPAS INC</BusinessNameLine1>
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        <AddressLine1>PO BOX 60</AddressLine1>
        <City>COVINGTON</City>
        <State>VA</State>
        <ZIPCode>24426</ZIPCode>
      </PreparerFirmUSAddress>
    </PreparerFirm>
    <ReturnType>990EZ</ReturnType>
    <TaxPeriodBeginDate>2011-04-01</TaxPeriodBeginDate>
    <Filer>
      <EIN>540455568</EIN>
      <Name>
        <BusinessNameLine1>BENEVOLENT AND PROTECTIVE ORDER OF</BusinessNameLine1>
        <BusinessNameLine2>ELKS LODGE 1065</BusinessNameLine2>
      </Name>
      <NameControl>BENE</NameControl>
      <USAddress>
        <AddressLine1>PO BOX 354</AddressLine1>
        <City>CLIFTON FORGE</City>
        <State>VA</State>
        <ZIPCode>24422</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>JENNIFER DUNCAN</Name>
      <Title>SECRETARY</Title>
      <DateSigned>2012-06-27</DateSigned>
      <AuthorizeThirdParty>true</AuthorizeThirdParty>
    </Officer>
    <Preparer>
      <Name>KURT A FEAZELL</Name>
      <Phone>5409622248</Phone>
      <DatePrepared>2012-06-28</DatePrepared>
    </Preparer>
    <TaxYear>2011</TaxYear>
    <BuildTS>2016-02-24 21:20:13Z</BuildTS>
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      <GroupExemptionNumber>1156</GroupExemptionNumber>
      <MethodOfAccountingAccrual>X</MethodOfAccountingAccrual>
      <ScheduleBNotRequired>X</ScheduleBNotRequired>
      <WebSite>N/A</WebSite>
      <Organization501c typeOf501cOrganization="8">X</Organization501c>
      <GrossReceipts>75059</GrossReceipts>
      <InfoInScheduleOPartI>X</InfoInScheduleOPartI>
      <ContributionsGiftsGrantsEtc>26098</ContributionsGiftsGrantsEtc>
      <ProgramServiceRevenue>2825</ProgramServiceRevenue>
      <GrossSalesOfInventory>45483</GrossSalesOfInventory>
      <CostOfGoodsSold>20302</CostOfGoodsSold>
      <GroProfitLossSalesOfInventory>25181</GroProfitLossSalesOfInventory>
      <OtherRevenueTotal>653</OtherRevenueTotal>
      <TotalRevenue>54757</TotalRevenue>
      <SalariesOtherCompEmplBenefits>22450</SalariesOtherCompEmplBenefits>
      <FeesAndOthPymtToIndContractors>1100</FeesAndOthPymtToIndContractors>
      <OccupancyRentUtilitiesAndMaint>12933</OccupancyRentUtilitiesAndMaint>
      <OtherExpensesTotal>21087</OtherExpensesTotal>
      <TotalExpenses>57570</TotalExpenses>
      <ExcessOrDeficitForYear>-2813</ExcessOrDeficitForYear>
      <NetAssetsOrFundBalancesBOY>39411</NetAssetsOrFundBalancesBOY>
      <NetAssetsOrFundBalancesEOY>36598</NetAssetsOrFundBalancesEOY>
      <InfoInScheduleOPartII>X</InfoInScheduleOPartII>
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        <EOY>23038</EOY>
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        <EOY>1030</EOY>
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        <EOY>13158</EOY>
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        <EOY>36598</EOY>
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      <PrimaryExemptPurpose>PROGRAMS AND SUPPORT FOR LOCAL YOUTH AND VETERANS</PrimaryExemptPurpose>
      <ProgramServiceAccomplishment>
        <DescriptionProgramServiceAccom>TO PROVIDE MONETARY SUPPORT TO THE LOCAL ELKS YOUTH CAMP AND OTHER LOCAL CHARITIES. ALSO TO SUPPORT LOCAL EVENTS THAT HELP BENEFIT THE YOUTH AND VETERANS OF THE COMMUNITY.</DescriptionProgramServiceAccom>
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          <ZIPCode>24422</ZIPCode>
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        <PersonName referenceDocumentId="RetDoc1">JENNIFER DUNCAN</PersonName>
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          <AddressLine1>1237 GRACE AVENUE</AddressLine1>
          <City>CLIFTON FORGE</City>
          <State>VA</State>
          <ZIPCode>24422</ZIPCode>
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        <Title>TRUSTEE</Title>
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        <Compensation>0</Compensation>
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        <PersonName referenceDocumentId="RetDoc1">GEORGE DOBBS</PersonName>
        <AddressUS>
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          <City>CLIFTON FORGE</City>
          <State>VA</State>
          <ZIPCode>24422</ZIPCode>
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        <Title>TRUSTEE</Title>
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        <Compensation>0</Compensation>
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      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName referenceDocumentId="RetDoc1">RICHARD STOGDALE</PersonName>
        <AddressUS>
          <AddressLine1>1709 RICHMOND STREET</AddressLine1>
          <City>SELMA</City>
          <State>VA</State>
          <ZIPCode>24474</ZIPCode>
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        <Title>TRUSTEE</Title>
        <AvgHoursPerWkDevotedToPosition>5.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
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      <MadeChangesToOrgnzngEtcDoc>false</MadeChangesToOrgnzngEtcDoc>
      <OrganizationHadUBI>false</OrganizationHadUBI>
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      <OrganizationDissolvedEtc>false</OrganizationDissolvedEtc>
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      <ProhibitedTaxShelterTrans>false</ProhibitedTaxShelterTrans>
      <StatesWhereCopyOfReturnIsFiled>VA</StatesWhereCopyOfReturnIsFiled>
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        <NamePerson>JENNIFER DUNCAN</NamePerson>
        <AddressUS>
          <AddressLine1>PO BOX 363</AddressLine1>
          <City>CLIFTON FORGE</City>
          <State>VA</State>
          <ZIPCode>24422</ZIPCode>
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        <TelephoneNumber>5409680084</TelephoneNumber>
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      <ForeignFinancialAccount>false</ForeignFinancialAccount>
      <ForeignOffice>false</ForeignOffice>
      <MaintainAnyDonorAdvisedFunds>false</MaintainAnyDonorAdvisedFunds>
      <DoesOrgHaveHospital>false</DoesOrgHaveHospital>
      <TanningServicesProvided>false</TanningServicesProvided>
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      <EngagePoliticalCmpgnActivities>false</EngagePoliticalCmpgnActivities>
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        <Identifier>OTHER REVENUE</Identifier>
        <ReturnReference>FORM 990-EZ, PART I, LINE 8</ReturnReference>
        <Explanation>MISCELLANEOUS REFUNDS 653 TOTAL 653</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>OTHER EXPENSES</Identifier>
        <ReturnReference>FORM 990-EZ, PART I, LINE 16</ReturnReference>
        <Explanation>EXPENSES OFFICE 454 CONVENTION 4,845 INSURANCE 1,617 CHARITABLE GIVING 4,802 PER CAPITA - GRAND LODGE 3,374 SUPPLIES 2,811 TELEPHONE 1,401 PER CAPITA - STATE 723 OTHER TAXES 411 MEMBER AWARDS 250 DUES AND SUBSCRIPTIONS 240 MEMORIALS 159 TOTAL 21,087</Explanation>
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      <GeneralExplanation>
        <Identifier>OTHER ASSETS</Identifier>
        <ReturnReference>FORM 990-EZ, PART II, LINE 24</ReturnReference>
        <Explanation>INVENTORIES FOR SALE OR USE 1,320 1,030 PERSONAL PROPERTY 55,371 55,371 LESS ACCUMULATED DEPRECIATION 55,371 55,371 TOTAL 1,320 1,030</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>OTHER LIABILITIES</Identifier>
        <ReturnReference>FORM 990-EZ, PART II, LINE 26</ReturnReference>
        <Explanation>ACCOUNTS PAYABLE AND ACCRUED EXPENSES 264 808 DEFERRED REVENUE 13,680 12,350</Explanation>
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        <PersonName>ROBERT MORGAN II</PersonName>
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      <Compensation>
        <PersonName>JENNIFER DUNCAN</PersonName>
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        <PersonName>WAYNE HUMPHRIES</PersonName>
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      <Compensation>
        <PersonName>ROB DUNCAN</PersonName>
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      <Compensation>
        <PersonName>GEORGE DOBBS</PersonName>
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      <Compensation>
        <PersonName>RICHARD STOGDALE</PersonName>
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