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    <ReturnTs>2024-12-09T11:20:15Z</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>640336566</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>IMPROVED BENEVOLENT &amp; PROTECTIVE ORDER OF ELKS OF THE WORLD</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>IMPR</BusinessNameControlTxt>
      <PhoneNum>2283741968</PhoneNum>
      <USAddress>
        <AddressLine1Txt>636 ESTERS BLVD</AddressLine1Txt>
        <CityNm>BILOXI</CityNm>
        <StateAbbreviationCd>MS</StateAbbreviationCd>
        <ZIPCd>395303250</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>Leonard D Jackson</PersonNm>
      <PersonTitleTxt>Exalted Ruler \ CEO</PersonTitleTxt>
      <PhoneNum>2283741968</PhoneNum>
      <SignatureDt>2024-12-08</SignatureDt>
    </BusinessOfficerGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-10-15 13:58:12Z</BuildTS>
  </ReturnHeader>
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    <IRS990EZ documentId="SIMPLE990" documentName="IRS990EZ" referenceDocumentName="IRS990ScheduleO ReasonableCauseExplanation TransfersPersonalBenefitsContractsDeclaration BinaryAttachment">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>HTTPS://VGEL576.ORG</WebsiteAddressTxt>
      <Organization501cInd organization501cTypeTxt="8">X</Organization501cInd>
      <TypeOfOrganizationOtherInd>X</TypeOfOrganizationOtherInd>
      <GrossReceiptsAmt>138559</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <MembershipDuesAmt>2764</MembershipDuesAmt>
      <GrossSalesOfInventoryAmt>128127</GrossSalesOfInventoryAmt>
      <CostOfGoodsSoldAmt>67163</CostOfGoodsSoldAmt>
      <GrossProfitLossSlsOfInvntryAmt>60964</GrossProfitLossSlsOfInvntryAmt>
      <OtherRevenueTotalAmt>7668</OtherRevenueTotalAmt>
      <TotalRevenueAmt>71396</TotalRevenueAmt>
      <BenefitsPaidToOrForMembersAmt>5122</BenefitsPaidToOrForMembersAmt>
      <SalariesOtherCompEmplBnftAmt>21855</SalariesOtherCompEmplBnftAmt>
      <FeesAndOtherPymtToIndCntrctAmt>4130</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>15670</OccupancyRentUtltsAndMaintAmt>
      <PrintingPublicationsPostageAmt>861</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>40095</OtherExpensesTotalAmt>
      <TotalExpensesAmt>87733</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-16337</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>355292</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>338955</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>899</BOYAmt>
        <EOYAmt>252</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <LandAndBuildingsGrp>
        <BOYAmt>472362</BOYAmt>
        <EOYAmt>472420</EOYAmt>
      </LandAndBuildingsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>23988</BOYAmt>
        <EOYAmt>23988</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>497249</BOYAmt>
        <EOYAmt>496660</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>141957</BOYAmt>
        <EOYAmt>157705</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>355292</BOYAmt>
        <EOYAmt>338955</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>To inculcate the principles of Charity, Justice, Brotherly Love and Fidelity; also to recognize a belief in God and to promote the welfare and enhance the happiness of its members; to quicken the spirit of American patriotism; to cultivate good fellowship; to perpetuate itself as a fraternal organization.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Youth and Education Departments</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Health and Wellness Fairs</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Veterans Benefits Services</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Community outreach through food giveaways and back to school clothing and supplies events.</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>0</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Leonard Jackson</PersonNm>
        <TitleTxt>Exalted Ruler \CEO</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>36.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Clarence Taylor</PersonNm>
        <TitleTxt>Leading Knight \Deputy CEO</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>36.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Michael Reese</PersonNm>
        <TitleTxt>Secretary</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>24.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Thurman Melvin</PersonNm>
        <TitleTxt>Treasurer</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>24.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Michael Daniels</PersonNm>
        <TitleTxt>Chairman of Trustees</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>24.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Finas Belk</PersonNm>
        <TitleTxt>House Committee Chairman</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>24.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd referenceDocumentName="IRS990ScheduleC">false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd referenceDocumentName="IRS990ScheduleN BinaryAttachment">false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <EngagedInExcessBenefitTransInd referenceDocumentName="IRS990ScheduleL">false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <StatesWhereCopyOfReturnIsFldCd>MS</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <PersonNm>FINAS BELK</PersonNm>
        <USAddress>
          <AddressLine1Txt>636 ESTERS BLVD</AddressLine1Txt>
          <CityNm>BILOXI</CityNm>
          <StateAbbreviationCd>MS</StateAbbreviationCd>
          <ZIPCd>39530</ZIPCd>
        </USAddress>
        <PhoneNum>2283741968</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd referenceDocumentName="IRS990ScheduleC">false</PoliticalCampaignActyInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <OtherEmployeePaidOver100kCnt>0</OtherEmployeePaidOver100kCnt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <CntrctRcvdGreaterThan100KCnt>0</CntrctRcvdGreaterThan100KCnt>
      <FiledScheduleAInd>false</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleO documentId="ScheduleO" documentName="IRS990ScheduleO">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Mississippi Sales Tax $4,603, Mississippi Liquor and Beer Permits $1010, Cadence Bank Fees $1,948, SBA Loan Payments $10,464, Insurance$19,172, Elks Grand Lodge Assessments $2400, Mississippi State Association of Elks $498.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I, Line 8</FormAndLineReferenceDesc>
        <ExplanationTxt>Entertainment $2,566, Music Boxes and Pool Tables $3,403, Patio Food Sales $1,699.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part II, Line 24</FormAndLineReferenceDesc>
        <ExplanationTxt>Land Parcels not deeded.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <ReasonableCauseExplanation documentId="ReasonableCauseExplanation" documentName="ReasonableCauseExplanation">
      <ExplanationTxt>The Vernon Gilbert Elks Lodge membership has declined and aged to the point that our membership average age is in the high 70s. The secretary of our organization passed away and it has taken us nearly two years to determine what has been done and what has not been done. In addition, we have still not recovered from the Covid shutdown. Our returns were delayed for 2022 and 2023. As the CEO \ Exalted Ruler, I accept full responsibility for the delays. However, I fear any penalties or assessments would be the end of our organization and the work we try to do in the community.</ExplanationTxt>
    </ReasonableCauseExplanation>
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