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    <ReturnTs>2024-03-31T23:34:05Z</ReturnTs>
    <TaxPeriodEndDt>2021-12-31</TaxPeriodEndDt>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2021-01-01</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>2024-03-31</SignatureDt>
    </BusinessOfficerGrp>
    <TaxYr>2021</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
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      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>HTTPS://VGEL576.ORG</WebsiteAddressTxt>
      <Organization501cInd organization501cTypeTxt="8">X</Organization501cInd>
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      <GrossReceiptsAmt>143151</GrossReceiptsAmt>
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      <ProgramServiceRevenueAmt>0</ProgramServiceRevenueAmt>
      <MembershipDuesAmt>2897</MembershipDuesAmt>
      <InvestmentIncomeAmt>0</InvestmentIncomeAmt>
      <SaleOfAssetsGrossAmt>0</SaleOfAssetsGrossAmt>
      <CostOrOtherBasisExpenseSaleAmt>0</CostOrOtherBasisExpenseSaleAmt>
      <GainOrLossFromSaleOfAssetsAmt>0</GainOrLossFromSaleOfAssetsAmt>
      <GamingGrossIncomeAmt referenceDocumentName="IRS990ScheduleG">0</GamingGrossIncomeAmt>
      <FundraisingGrossIncomeAmt referenceDocumentName="IRS990ScheduleG">0</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>0</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>0</SpecialEventsNetIncomeLossAmt>
      <GrossSalesOfInventoryAmt>132335</GrossSalesOfInventoryAmt>
      <CostOfGoodsSoldAmt>59661</CostOfGoodsSoldAmt>
      <GrossProfitLossSlsOfInvntryAmt>72674</GrossProfitLossSlsOfInvntryAmt>
      <OtherRevenueTotalAmt>7919</OtherRevenueTotalAmt>
      <TotalRevenueAmt>83490</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>0</GrantsAndSimilarAmountsPaidAmt>
      <BenefitsPaidToOrForMembersAmt>5290</BenefitsPaidToOrForMembersAmt>
      <SalariesOtherCompEmplBnftAmt>20600</SalariesOtherCompEmplBnftAmt>
      <FeesAndOtherPymtToIndCntrctAmt>3893</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>14800</OccupancyRentUtltsAndMaintAmt>
      <PrintingPublicationsPostageAmt>740</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>34253</OtherExpensesTotalAmt>
      <TotalExpensesAmt>79576</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>3914</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>358449</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>362363</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>4815</BOYAmt>
        <EOYAmt>3785</EOYAmt>
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      <LandAndBuildingsGrp>
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        <EOYAmt>471646</EOYAmt>
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        <BOYAmt>23988</BOYAmt>
        <EOYAmt>23988</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>496449</BOYAmt>
        <EOYAmt>499419</EOYAmt>
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      <SumOfTotalLiabilitiesGrp>
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        <EOYAmt>132768</EOYAmt>
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      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>358449</BOYAmt>
        <EOYAmt>366651</EOYAmt>
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      <PrimaryExemptPurposeTxt>MISSION STATEMENT: 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>
        <GrantsAndAllocationsAmt>0</GrantsAndAllocationsAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Health and Wellness Fairs</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>0</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>0</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Veterans Benefit Services</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>0</GrantsAndAllocationsAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>0</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">LEROY CARNEY</PersonNm>
        <TitleTxt>EXALTED RULER/CEO</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>24.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">FINAS BELK</PersonNm>
        <TitleTxt>LEADING KNIGHT/HOUSE MANAGER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>28.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">THURMAN MELVIN</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>24.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">FRED NEWSOME</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>24.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">LILLIAN PRITCHETT</PersonNm>
        <TitleTxt>ENTERTAINMENT CHAIRMAN</TitleTxt>
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        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
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      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd referenceDocumentName="IRS990ScheduleC">false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd referenceDocumentName="IRS990ScheduleN BinaryAttachment">false</OrganizationDissolvedEtcInd>
      <DirectIndirectPltclExpendAmt>0</DirectIndirectPltclExpendAmt>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <EngagedInExcessBenefitTransInd referenceDocumentName="IRS990ScheduleL">false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <StatesWhereCopyOfReturnIsFldCd>MS</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <BusinessName>
          <BusinessNameLine1Txt>FINAS BELK</BusinessNameLine1Txt>
        </BusinessName>
        <USAddress>
          <AddressLine1Txt>636 ESTERS BLVD</AddressLine1Txt>
          <CityNm>BILOXI</CityNm>
          <StateAbbreviationCd>MS</StateAbbreviationCd>
          <ZIPCd>395303250</ZIPCd>
        </USAddress>
        <PhoneNum>2283740071</PhoneNum>
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      <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>990 TAXES $4520.00 MISSISSIPPI SALES TAX $4754.00 MISSISSIPPI LIQUOR AND BEER PERMITS $985.00 COVID-19 SUPPLIES $1489.00 CADENCE BANK FEES $1835.00 SBA LOAN PAYMENTS $6104.00 INSURANCE $$11,664.00 ELKS GRAND LODGE ASSESSMENT FEES $2442.00 MISSISSIPPI STATE ASSOCIATION OF ELKS ASSESSMENT FEES $455.00</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I, Line 8</FormAndLineReferenceDesc>
        <ExplanationTxt>ENTERTAINMENT $2650.00 PATIO FOOD SALES $1099.00 MUSIC BOX AND POOL TABLE $3516.00 REFUND FROM AT&amp;T $654.00</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part II, Line 24</FormAndLineReferenceDesc>
        <ExplanationTxt>LAND PARCELS NOT DEEDED.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <ReasonableCauseExplanation documentId="ReasonableCauseExplanation" documentName="ReasonableCauseExplanation">
      <ExplanationTxt>We had complications with COVID-19 and an older membership that couldn't risk exposure. The Elks lodge was closed for extended periods of time. A report was mailed in but it was returned with a requirement for online filing.</ExplanationTxt>
    </ReasonableCauseExplanation>
  </ReturnData>
</Return>