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    <ReturnTs>2024-04-04T09:36:59-07:00</ReturnTs>
    <TaxPeriodEndDt>2023-03-31</TaxPeriodEndDt>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2022-04-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>237621274</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>IMPROVED BENEVOLENT &amp; PROTECTIVE ORDER OF ELKS OF THE WORLD</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>OLD DOMINION LODGE 181</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>IMPR</BusinessNameControlTxt>
      <PhoneNum>4348470597</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO BOX 10575</AddressLine1Txt>
        <CityNm>LYNCHBURG</CityNm>
        <StateAbbreviationCd>VA</StateAbbreviationCd>
        <ZIPCd>24502</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>Leonard Washington</PersonNm>
      <PersonTitleTxt>President</PersonTitleTxt>
      <PhoneNum>4344266031</PhoneNum>
      <SignatureDt>2024-04-04</SignatureDt>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>Leonard</PersonFirstNm>
        <PersonLastNm>Washington</PersonLastNm>
      </PersonFullName>
      <SSN>999009999</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>1</IRSResponsiblePrtyInfoCurrInd>
    <AdditionalFilerInformation>
      <TrustedCustomerGrp>
        <TrustedCustomerCd>0</TrustedCustomerCd>
        <OOBSecurityVerificationCd>11</OOBSecurityVerificationCd>
        <LastSubmissionRqrOOBCd>0</LastSubmissionRqrOOBCd>
        <AuthenticationAssuranceLevelCd>AAL2</AuthenticationAssuranceLevelCd>
      </TrustedCustomerGrp>
    </AdditionalFilerInformation>
    <TaxYr>2022</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
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      <InitialReturnInd>X</InitialReturnInd>
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      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <Organization501cInd organization501cTypeTxt="8">X</Organization501cInd>
      <TypeOfOrganizationOtherInd>X</TypeOfOrganizationOtherInd>
      <TypeOfOrganizationOtherDesc>FRATERNAL</TypeOfOrganizationOtherDesc>
      <GrossReceiptsAmt>68267</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>0</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>24570</ProgramServiceRevenueAmt>
      <MembershipDuesAmt>3000</MembershipDuesAmt>
      <InvestmentIncomeAmt>700</InvestmentIncomeAmt>
      <SaleOfAssetsGrossAmt>0</SaleOfAssetsGrossAmt>
      <CostOrOtherBasisExpenseSaleAmt>0</CostOrOtherBasisExpenseSaleAmt>
      <GainOrLossFromSaleOfAssetsAmt>0</GainOrLossFromSaleOfAssetsAmt>
      <GamingGrossIncomeAmt referenceDocumentId="R000002">21474</GamingGrossIncomeAmt>
      <FundraisingGrossIncomeAmt fndrsngEventContriPrevRptAmt="0" referenceDocumentId="R000002">0</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>7139</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>14335</SpecialEventsNetIncomeLossAmt>
      <GrossSalesOfInventoryAmt>18523</GrossSalesOfInventoryAmt>
      <CostOfGoodsSoldAmt>10277</CostOfGoodsSoldAmt>
      <GrossProfitLossSlsOfInvntryAmt>8246</GrossProfitLossSlsOfInvntryAmt>
      <OtherRevenueTotalAmt>0</OtherRevenueTotalAmt>
      <TotalRevenueAmt>50851</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>5000</GrantsAndSimilarAmountsPaidAmt>
      <BenefitsPaidToOrForMembersAmt>6253</BenefitsPaidToOrForMembersAmt>
      <SalariesOtherCompEmplBnftAmt>1874</SalariesOtherCompEmplBnftAmt>
      <FeesAndOtherPymtToIndCntrctAmt>32158</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>15445</OccupancyRentUtltsAndMaintAmt>
      <PrintingPublicationsPostageAmt>738</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>14275</OtherExpensesTotalAmt>
      <TotalExpensesAmt>75743</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-24892</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>201203</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>176311</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>133203</BOYAmt>
        <EOYAmt>108311</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <LandAndBuildingsGrp>
        <BOYAmt>68000</BOYAmt>
        <EOYAmt>68000</EOYAmt>
      </LandAndBuildingsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
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        <EOYAmt>176311</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>201203</BOYAmt>
        <EOYAmt>176311</EOYAmt>
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      <PrimaryExemptPurposeTxt>TO PROVIDED AN UNDERSERVED COMMUNITY WITH EDUCATIONAL ASSISTANCE TO K-12. ASSIST FAMILIES WITHIN THE COMMUNITY AND SURROUNDING AREA WITH ASSISTANCE WHEN EXPERIENCING HARDSHIP.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Every year, we provide school supplies for K-12 children from families who cannot afford them. We also offer educational assistance for underprivileged students entering college in Virginia.</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>We offer monetary assistance and goods to families affected by fire, water damage, severe weather, or other emergencies. Additionally, we assist families with burial expenses if they cannot meet their financial obligations.</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Every year, we offer Thanksgiving and Christmas meals along with other essentials during the holidays to more than 300 less fortunate families. Our organization collaborates with the City of Lynchburg and surrounding counties to work with local social services and other support agencies. These organizations recommend eligible families who are in dire need of assistance.</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>0</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Leonard O Washington</PersonNm>
        <TitleTxt>Exalted Ruler</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>16</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Harry Thompson</PersonNm>
        <TitleTxt>Financial Secretary</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>10</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>900</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Roy Roberson</PersonNm>
        <TitleTxt>Treasurer</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>6</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>800</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Victor Lilly</PersonNm>
        <TitleTxt>Trustee Chairman</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>10</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Anthony Warrick</PersonNm>
        <TitleTxt>House Commitee Chairman</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>10</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>0</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>0</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>0</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>0</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>0</OrganizationDissolvedEtcInd>
      <DirectIndirectPltclExpendAmt>0</DirectIndirectPltclExpendAmt>
      <Form1120PolFiledInd>0</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>0</MadeLoansToFromOfficersInd>
      <ProhibitedTaxShelterTransInd>0</ProhibitedTaxShelterTransInd>
      <StatesWhereCopyOfReturnIsFldCd>VA</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <PersonNm>Roy Roberson</PersonNm>
        <USAddress>
          <AddressLine1Txt>215 Clay Crossing Drive</AddressLine1Txt>
          <CityNm>Forest</CityNm>
          <StateAbbreviationCd>VA</StateAbbreviationCd>
          <ZIPCd>24551</ZIPCd>
        </USAddress>
        <PhoneNum>4344440844</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>0</ForeignFinancialAccountInd>
      <ForeignOfficeInd>0</ForeignOfficeInd>
      <DonorAdvisedFndsInd>0</DonorAdvisedFndsInd>
      <OperateHospitalInd>0</OperateHospitalInd>
      <TanningServicesProvidedInd>0</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>0</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>0</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>0</PoliticalCampaignActyInd>
    </IRS990EZ>
    <IRS990ScheduleG documentId="R000002" softwareId="22015720" softwareVersionNum="v1.00">
      <GamingInformationGrp>
        <GrossRevenueOtherGamingAmt>21474</GrossRevenueOtherGamingAmt>
        <CashPrizesOtherGamingAmt>10695</CashPrizesOtherGamingAmt>
        <NonCashPrizesOtherGamingAmt>0</NonCashPrizesOtherGamingAmt>
        <RentFcltyCostsOtherGamingAmt>0</RentFcltyCostsOtherGamingAmt>
        <OthDirectExpnssOtherGamingAmt>5948</OthDirectExpnssOtherGamingAmt>
        <VolunteerLaborOtherGamingInd>1</VolunteerLaborOtherGamingInd>
        <VolunteerLaborOtherGamingPct>1</VolunteerLaborOtherGamingPct>
        <GrossRevenueTotalGamingAmt>21474</GrossRevenueTotalGamingAmt>
        <CashPrizesTotalGamingAmt>10695</CashPrizesTotalGamingAmt>
        <NonCashPrizesTotalGamingAmt>0</NonCashPrizesTotalGamingAmt>
        <RentFcltyCostsTotalGamingAmt>0</RentFcltyCostsTotalGamingAmt>
        <OthDirectExpnssTotalGamingAmt>5948</OthDirectExpnssTotalGamingAmt>
        <DirectExpenseSummaryGamingAmt>16643</DirectExpenseSummaryGamingAmt>
        <NetGamingIncomeSummaryAmt>4831</NetGamingIncomeSummaryAmt>
      </GamingInformationGrp>
      <StatesWhereGamingConductedCd>VA</StatesWhereGamingConductedCd>
      <LicensedInd>1</LicensedInd>
      <LicenseSuspendedEtcInd>0</LicenseSuspendedEtcInd>
      <GamingWithNonmembersInd>0</GamingWithNonmembersInd>
      <MemberOfOtherEntityInd>0</MemberOfOtherEntityInd>
      <GamingOwnFacilityPct>1</GamingOwnFacilityPct>
      <GamingOtherFacilityPct>0</GamingOtherFacilityPct>
      <IndividualWithBooksNm>Harry Thompson</IndividualWithBooksNm>
      <PersonsWithBooksUSAddress>
        <AddressLine1Txt>3001 Wilson Street</AddressLine1Txt>
        <CityNm>Bedford</CityNm>
        <StateAbbreviationCd>VA</StateAbbreviationCd>
        <ZIPCd>24523</ZIPCd>
      </PersonsWithBooksUSAddress>
      <CntrctWith3rdPrtyForGameRevInd>0</CntrctWith3rdPrtyForGameRevInd>
      <GamingManagerPersonNm>Victor Lilly and Anthony Warrick</GamingManagerPersonNm>
      <GamingManagerCompensationAmt>0</GamingManagerCompensationAmt>
      <GamingManagerServicesProvTxt>Oversee Gameroom activities when in operation.</GamingManagerServicesProvTxt>
      <GamingManagerIsDirectorOfcrInd>X</GamingManagerIsDirectorOfcrInd>
      <CharitableDistributionRqrInd>1</CharitableDistributionRqrInd>
      <DistributedAmt>1000</DistributedAmt>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="R000003" softwareId="22015720" softwareVersionNum="v1.00">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Header, Line A</FormAndLineReferenceDesc>
        <ExplanationTxt>Line 10: Grants are available to assist with educational expenses and tuition up to $5000.00. Line 16: The expenses covered under this category include building insurance, liquor liability insurance, real estate taxes, Christmas dinners/parties/contributions, Thanksgiving dinners/events/contributions, parties/special events contributions to the community, contributions to community organizations, Trunk A Treat Halloween events, Back to School Supplies, Back to school backpack events, Community Easter Egg Hunt, and Juneteenth Celebration. The total amount of expenses covered under this category is $14,275.00.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Header, Line B</FormAndLineReferenceDesc>
        <ExplanationTxt>Donation for a family in the community experiencing financial hardship: $3000.00.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 10</FormAndLineReferenceDesc>
        <ExplanationTxt>SEE PART III OF 990EZ</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>SEE PART III OF 990EZ</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 20</FormAndLineReferenceDesc>
        <ExplanationTxt>SEE PART III FORM 990EZ</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <ReasonableCauseExplanation documentId="R000004" softwareId="22015720" softwareVersionNum="v1.00">
      <ExplanationTxt>"We apologize for filing this return late. The delay was caused by the recent requirement to file the form electronically. We faced difficulty in locating the appropriate website for filing. Additionally, due to the COVID-19 pandemic, there was confusion regarding whether to file the 990N for this year or not."</ExplanationTxt>
    </ReasonableCauseExplanation>
  </ReturnData>
</Return>
