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    <ReturnTs>2026-01-22T19:01:10-07:00</ReturnTs>
    <TaxPeriodEndDt>2025-03-31</TaxPeriodEndDt>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-04-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>237621274</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>IMPROVED BENEVOLENT &amp; PROTECTIVE ORDER OF ELKS OF THE WORLD</BusinessNameLine1Txt>
      </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>2026-01-19</SignatureDt>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>1</IRSResponsiblePrtyInfoCurrInd>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990EZ documentId="R000001" referenceDocumentId="R000003" softwareId="24021167" softwareVersionNum="v1.00">
      <GroupExemptionNum>0527</GroupExemptionNum>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <Organization501cInd organization501cTypeTxt="8">X</Organization501cInd>
      <TypeOfOrganizationOtherInd>X</TypeOfOrganizationOtherInd>
      <TypeOfOrganizationOtherDesc>FRATERNAL</TypeOfOrganizationOtherDesc>
      <GrossReceiptsAmt>68347</GrossReceiptsAmt>
      <ContributionsGiftsGrantsEtcAmt>0</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>25492</ProgramServiceRevenueAmt>
      <MembershipDuesAmt>2600</MembershipDuesAmt>
      <InvestmentIncomeAmt>800</InvestmentIncomeAmt>
      <SaleOfAssetsGrossAmt>0</SaleOfAssetsGrossAmt>
      <CostOrOtherBasisExpenseSaleAmt>0</CostOrOtherBasisExpenseSaleAmt>
      <GainOrLossFromSaleOfAssetsAmt>0</GainOrLossFromSaleOfAssetsAmt>
      <GamingGrossIncomeAmt referenceDocumentId="R000002">21760</GamingGrossIncomeAmt>
      <FundraisingGrossIncomeAmt fndrsngEventContriPrevRptAmt="0" referenceDocumentId="R000002">0</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>8243</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>13517</SpecialEventsNetIncomeLossAmt>
      <GrossSalesOfInventoryAmt>17695</GrossSalesOfInventoryAmt>
      <CostOfGoodsSoldAmt>8752</CostOfGoodsSoldAmt>
      <GrossProfitLossSlsOfInvntryAmt>8943</GrossProfitLossSlsOfInvntryAmt>
      <OtherRevenueTotalAmt>0</OtherRevenueTotalAmt>
      <TotalRevenueAmt>51352</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>5000</GrantsAndSimilarAmountsPaidAmt>
      <BenefitsPaidToOrForMembersAmt>5841</BenefitsPaidToOrForMembersAmt>
      <SalariesOtherCompEmplBnftAmt>1795</SalariesOtherCompEmplBnftAmt>
      <FeesAndOtherPymtToIndCntrctAmt>20354</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>12215</OccupancyRentUtltsAndMaintAmt>
      <PrintingPublicationsPostageAmt>700</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>0</OtherExpensesTotalAmt>
      <TotalExpensesAmt>45905</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>5447</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>166957</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>172404</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>98957</BOYAmt>
        <EOYAmt>102404</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <LandAndBuildingsGrp>
        <BOYAmt>68000</BOYAmt>
        <EOYAmt>70000</EOYAmt>
      </LandAndBuildingsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>166957</BOYAmt>
        <EOYAmt>172404</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>166957</BOYAmt>
        <EOYAmt>172404</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>To provide educational assistance to K-12 students in underserved communities. Assist families within the community and surrounding areas experiencing hardship. Supply meals and food baskets for less fortunate families and the homeless.</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>20</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>900</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Ralph Harris</PersonNm>
        <TitleTxt>Treasurer</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>20</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Eric Hatcher</PersonNm>
        <TitleTxt>Trustee Chairman</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>20</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Anthony Warrick</PersonNm>
        <TitleTxt>House Commitee Chairman</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>25</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>Ralph Harris</PersonNm>
        <USAddress>
          <AddressLine1Txt>201 Majestic Road</AddressLine1Txt>
          <CityNm>Lynchburg</CityNm>
          <StateAbbreviationCd>VA</StateAbbreviationCd>
          <ZIPCd>24502</ZIPCd>
        </USAddress>
        <PhoneNum>4342397238</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="24021167" softwareVersionNum="v1.00">
      <GamingInformationGrp>
        <GrossRevenueOtherGamingAmt>25471</GrossRevenueOtherGamingAmt>
        <CashPrizesOtherGamingAmt>11259</CashPrizesOtherGamingAmt>
        <RentFcltyCostsOtherGamingAmt>6098</RentFcltyCostsOtherGamingAmt>
        <GrossRevenueTotalGamingAmt>25471</GrossRevenueTotalGamingAmt>
        <CashPrizesTotalGamingAmt>11259</CashPrizesTotalGamingAmt>
        <NonCashPrizesTotalGamingAmt>0</NonCashPrizesTotalGamingAmt>
        <RentFcltyCostsTotalGamingAmt>6098</RentFcltyCostsTotalGamingAmt>
        <OthDirectExpnssTotalGamingAmt>0</OthDirectExpnssTotalGamingAmt>
        <DirectExpenseSummaryGamingAmt>17357</DirectExpenseSummaryGamingAmt>
        <NetGamingIncomeSummaryAmt>8114</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</GamingManagerPersonNm>
      <GamingManagerCompensationAmt>0</GamingManagerCompensationAmt>
      <GamingManagerServicesProvTxt>See Schedule G, Part IV, Statement 1.</GamingManagerServicesProvTxt>
      <GamingManagerIsDirectorOfcrInd>X</GamingManagerIsDirectorOfcrInd>
      <CharitableDistributionRqrInd>1</CharitableDistributionRqrInd>
      <DistributedAmt>4000</DistributedAmt>
    </IRS990ScheduleG>
    <ReasonableCauseExplanation documentId="R000003" softwareId="24021167" softwareVersionNum="v1.00">
      <ExplanationTxt>The late filing of the above-mentioned 990-EZ 2024 tax form is nothing more than a blatant and careless oversight on my part, Harry S. Thompson, Financial Secretary of Old Dominion Lodge #181.</ExplanationTxt>
    </ReasonableCauseExplanation>
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