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    <ReturnTs>2025-03-06T22:29:46Z</ReturnTs>
    <TaxPeriodEndDt>2024-12-31</TaxPeriodEndDt>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-01-01</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>Lecturing Knight / Asst to the CEO</PersonTitleTxt>
      <PhoneNum>2283741968</PhoneNum>
      <SignatureDt>2025-03-06</SignatureDt>
    </BusinessOfficerGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</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>136622</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <MembershipDuesAmt>2864</MembershipDuesAmt>
      <GrossSalesOfInventoryAmt>126205</GrossSalesOfInventoryAmt>
      <CostOfGoodsSoldAmt>66156</CostOfGoodsSoldAmt>
      <GrossProfitLossSlsOfInvntryAmt>60049</GrossProfitLossSlsOfInvntryAmt>
      <OtherRevenueTotalAmt>7553</OtherRevenueTotalAmt>
      <TotalRevenueAmt>70466</TotalRevenueAmt>
      <BenefitsPaidToOrForMembersAmt>5045</BenefitsPaidToOrForMembersAmt>
      <SalariesOtherCompEmplBnftAmt>21527</SalariesOtherCompEmplBnftAmt>
      <FeesAndOtherPymtToIndCntrctAmt>4068</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>15435</OccupancyRentUtltsAndMaintAmt>
      <PrintingPublicationsPostageAmt>848</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>41697</OtherExpensesTotalAmt>
      <TotalExpensesAmt>88620</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-18154</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>338955</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>320801</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>252</BOYAmt>
        <EOYAmt>248</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <LandAndBuildingsGrp>
        <BOYAmt>472420</BOYAmt>
        <EOYAmt>472531</EOYAmt>
      </LandAndBuildingsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>23988</BOYAmt>
        <EOYAmt>23988</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>496660</BOYAmt>
        <EOYAmt>496767</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>157705</BOYAmt>
        <EOYAmt>175966</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>338955</BOYAmt>
        <EOYAmt>320801</EOYAmt>
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      <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">Terry Henderson</PersonNm>
        <TitleTxt>Exalted Ruler \ CEO</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>36.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Clarence Taylor</PersonNm>
        <TitleTxt>Leading Knight \ Deputy CEO</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>36.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Michael Reese</PersonNm>
        <TitleTxt>Secretary</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>24.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Michael Daniels</PersonNm>
        <TitleTxt>Chairman of the Trustees</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>24.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Leonard Jackson</PersonNm>
        <TitleTxt>Lecturing Knight / Assistant to CEO</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>24.00</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>
      <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>
      <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>
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    <IRS990ScheduleO documentId="ScheduleO" documentName="IRS990ScheduleO">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Part I, Line 16: Mississippi Sales Tax $4,534, Mississippi Liquore and Beer Permits $1,010, Cadennce Bank Fees $2,164, SBA Loan Payments 10,464, Insurance $20,427, Elks Grand Lodge Assessments $2,600, Mississippi State Association of Elks Assessments $498.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I, Line 8</FormAndLineReferenceDesc>
        <ExplanationTxt>Part I Line 8: Entertainment $2528, Music Boxes and Pool Tables $3352, Patio Food Sales $1673.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part II, Line 24</FormAndLineReferenceDesc>
        <ExplanationTxt>Part II Line 24: Land Parcels not deeded.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
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