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    <Timestamp>2012-08-13T09:16:04-05:00</Timestamp>
    <TaxPeriodEndDate>2012-03-31</TaxPeriodEndDate>
    <PreparerFirm>
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        <BusinessNameLine1>LUDERMAN &amp; KONST INC CPA'S</BusinessNameLine1>
      </PreparerFirmBusinessName>
      <PreparerFirmUSAddress>
        <AddressLine1>317 JEFFERSON AVENUE</AddressLine1>
        <City>DEFIANCE</City>
        <State>OH</State>
        <ZIPCode>43512</ZIPCode>
      </PreparerFirmUSAddress>
    </PreparerFirm>
    <ReturnType>990EZ</ReturnType>
    <TaxPeriodBeginDate>2011-04-01</TaxPeriodBeginDate>
    <Filer>
      <EIN>320118288</EIN>
      <Name>
        <BusinessNameLine1>ELKS 147 CHARITIES INC</BusinessNameLine1>
      </Name>
      <NameControl>ELKS</NameControl>
      <USAddress>
        <AddressLine1>1760 SOUTH JEFFERSON AVENUE</AddressLine1>
        <City>DEFIANCE</City>
        <State>OH</State>
        <ZIPCode>43512</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>EMERY DETRAY III</Name>
      <Title>OFFICER</Title>
      <DateSigned>2012-06-26</DateSigned>
    </Officer>
    <Preparer>
      <Name>GARY L KONST CPA</Name>
      <Phone>4197827166</Phone>
      <DatePrepared>2012-08-13</DatePrepared>
    </Preparer>
    <TaxYear>2011</TaxYear>
    <BuildTS>2016-02-24 21:20:13Z</BuildTS>
  </ReturnHeader>
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      <MethodOfAccountingAccrual>X</MethodOfAccountingAccrual>
      <WebSite>N/A</WebSite>
      <Organization501c3 referenceDocumentId="RetDoc3">X</Organization501c3>
      <GrossReceipts>18667</GrossReceipts>
      <ContributionsGiftsGrantsEtc>18667</ContributionsGiftsGrantsEtc>
      <TotalRevenue>18667</TotalRevenue>
      <GrantsAndSimilarAmountsPaid>15484</GrantsAndSimilarAmountsPaid>
      <FeesAndOthPymtToIndContractors>475</FeesAndOthPymtToIndContractors>
      <TotalExpenses>15959</TotalExpenses>
      <ExcessOrDeficitForYear>2708</ExcessOrDeficitForYear>
      <NetAssetsOrFundBalancesBOY>2771</NetAssetsOrFundBalancesBOY>
      <NetAssetsOrFundBalancesEOY>5479</NetAssetsOrFundBalancesEOY>
      <InfoInScheduleOPartII>X</InfoInScheduleOPartII>
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        <EOY>2879</EOY>
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        <BOY>3301</BOY>
        <EOY>5479</EOY>
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      <SumOfTotalLiabilities>
        <BOY>530</BOY>
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      <NetAssetsOrFundBalances>
        <BOY>2771</BOY>
        <EOY>5479</EOY>
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      <InfoInScheduleOPartIII>X</InfoInScheduleOPartIII>
      <PrimaryExemptPurpose>TO RECEIVE MONEY TO BE ADMINISTERED EXCLUSIVELY FOR CHARITABLE, SCIENTIFIC, AND EDUCATIONAL PURPOSES FOR THE BENEFIT OF THE PEOPLE IN THE DEFIANCE AREA.</PrimaryExemptPurpose>
      <ProgramServiceAccomplishment>
        <DescriptionProgramServiceAccom>THROUGH DONATIONS RECEIVED, THE ORGANIZATION WAS ABLE TO DONATE MONEY TO VARIOUS CHARITABLE ORGANIZATIONS. SEE LINE 10 SCHEDULE.</DescriptionProgramServiceAccom>
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        <ProgramServiceExpenses>15484</ProgramServiceExpenses>
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      <TotalProgramServiceExpenses>15484</TotalProgramServiceExpenses>
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          <City>DEFIANCE</City>
          <State>OH</State>
          <ZIPCode>43512</ZIPCode>
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        <Title>TRUSTEE</Title>
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        <Compensation>0</Compensation>
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      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName referenceDocumentId="RetDoc2">RAYMOND DAILEY</PersonName>
        <AddressUS>
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          <City>DEFIANCE</City>
          <State>OH</State>
          <ZIPCode>43512</ZIPCode>
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      <SubjectToProxyTax>false</SubjectToProxyTax>
      <OrganizationDissolvedEtc>false</OrganizationDissolvedEtc>
      <DidOrgFileForm1120POLThisYear>false</DidOrgFileForm1120POLThisYear>
      <MadeLoansToFromOfficers>false</MadeLoansToFromOfficers>
      <EngagedInExcessBenefitTrans>false</EngagedInExcessBenefitTrans>
      <ProhibitedTaxShelterTrans>false</ProhibitedTaxShelterTrans>
      <StatesWhereCopyOfReturnIsFiled>OH</StatesWhereCopyOfReturnIsFiled>
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        <NamePerson>EMERY DETRAY III</NamePerson>
        <AddressUS>
          <AddressLine1>20298 SWITZER ROAD</AddressLine1>
          <City>DEFIANCE</City>
          <State>OH</State>
          <ZIPCode>43512</ZIPCode>
        </AddressUS>
        <TelephoneNumber>4197825126</TelephoneNumber>
      </TheBooksAreInCareOf>
      <ForeignFinancialAccount>false</ForeignFinancialAccount>
      <ForeignOffice>false</ForeignOffice>
      <MaintainAnyDonorAdvisedFunds>false</MaintainAnyDonorAdvisedFunds>
      <DoesOrgHaveHospital>false</DoesOrgHaveHospital>
      <TanningServicesProvided>false</TanningServicesProvided>
      <RelatedOrgControlledEntity>false</RelatedOrgControlledEntity>
      <EngagePoliticalCmpgnActivities>false</EngagePoliticalCmpgnActivities>
      <EngageInLobbyingActivities>false</EngageInLobbyingActivities>
      <OperatingSchool>false</OperatingSchool>
      <TrnsfrsExemptNonCharRelatedOrg>false</TrnsfrsExemptNonCharRelatedOrg>
      <PartVIOfCompOfHighestPaidEmpl>NONE</PartVIOfCompOfHighestPaidEmpl>
      <PartVIAHghstPaidCntrctProfSer>NONE</PartVIAHghstPaidCntrctProfSer>
      <FiledScheduleA>true</FiledScheduleA>
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        <CurrentTaxYearMinus3Years>21965</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>25057</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>22152</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>18667</CurrentTaxYear>
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        <CurrentTaxYearMinus3Years>21965</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>25057</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>22152</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>18667</CurrentTaxYear>
        <Total>129673</Total>
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      <TotalSupport>129673</TotalSupport>
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      <PublicSupportPertcentPriorYear>1.00000</PublicSupportPertcentPriorYear>
      <ThirtyThreePercntTestsCY170>X</ThirtyThreePercntTestsCY170>
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        <ContributorNumber>RESTRICTED</ContributorNumber>
        <ContributorNameBusiness>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorNameBusiness>
        <ContributorAddressUS>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorAddressUS>
        <AggregateContributions>RESTRICTED</AggregateContributions>
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      <GeneralExplanation>
        <Identifier>OTHER ASSETS</Identifier>
        <ReturnReference>FORM 990-EZ, PART II, LINE 24</ReturnReference>
        <Explanation>ACCOUNTS RECEIVABLE 0 2,600 TOTAL 0 2,600</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>OTHER LIABILITIES</Identifier>
        <ReturnReference>FORM 990-EZ, PART II, LINE 26</ReturnReference>
        <Explanation>ACCOUNTS PAYABLE AND ACCRUED EXPENSES 530 0</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>PRIMARY EXEMPT PURPOSE</Identifier>
        <ReturnReference>FORM 990-EZ, PART III</ReturnReference>
        <Explanation>TO RECEIVE MONEY TO BE ADMINISTERED EXCLUSIVELY FOR CHARITABLE, SCIENTIFIC, AND EDUCATIONAL PURPOSES FOR THE BENEFIT OF THE PEOPLE IN THE DEFIANCE AREA.</Explanation>
      </GeneralExplanation>
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      <Compensation>
        <PersonName>STEVEN LEE</PersonName>
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      <Compensation>
        <PersonName>RAYMOND DAILEY</PersonName>
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