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Nonprofit · EIN 23-1583831

IMPROVED BENEVOLENT & PROTECTIVE ORDER OF ELKS OF THE WORLD

Tax-exempt · WINTON, NC 27986

Financials

$776K$564K2021$1.4M$1.3M2022$1.5M$1.3M2023$862K$1.1M2024$875K$774K2025
Revenue Expenses · by fiscal year end
Financials of IMPROVED BENEVOLENT & PROTECTIVE ORDER OF ELKS OF THE WORLD by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990$874,708$774,460$100,248$4,595,581$500,000$4,095,581
December 31, 2024990$862,095$1,088,203-$226,108$4,630,672$500,000$4,130,672
December 31, 2023990$1,527,757$1,276,681$251,076$2,120,320$525,718$1,594,602
December 31, 2022990$1,369,238$1,300,899$68,339$2,079,453$735,927$1,343,526
December 31, 2021990$775,713$564,300$211,413$2,063,307$500,000$1,563,307
Financial details: 990 for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$874,708
Membership dues
$874,708
Program service revenue
$0
Investment income
$0
Other revenue
$0

Expenses

Grants and similar amounts paid
$0
Compensation of officers, directors and key employees
$273,668
Salaries, compensation and benefits (total)
$364,562
Professional fundraising fees
$0
Accounting fees
$1,200
Occupancy
$44,976
Travel
$6,701
Program services (functional)
$408,365
Management and general (functional)
$366,095

Balance sheet and other

Total assets, start of year
$4,630,672
Total assets, end of year
$4,595,581
Total liabilities, end of year
$500,000
Net assets, end of year
$4,095,581
Land, buildings and equipment
$2,907,857
Net assets without donor restrictions
$4,095,581
Gross receipts
$874,708
Employees
19
Volunteers
26
Year formed
2023
State of legal domicile
NC

From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.

Officers, directors and key employees

As listed on the 990 for the year ended December 31, 2025, highest compensation first.

NameTitleHours / weekCompensation
Leonard J PolkPresident
Officer
40$148,500
Richard DennisSecretary
Trustee or director, Officer
40$77,000
Calvin Drew SrTreasurer
Trustee or director, Officer
40$16,667
Gary BaileyConvention Director0$15,000
Felton BrownAuditor0$2,500
Samuel J RainesTrustee0$2,000
Carlton ColemanTrustee0$2,000
Roosevelt ScottTrustee0$2,000
Ed DawsonTrustee0$2,000
Brett FranklinTrustee0$2,000
Mabrey DuffAuditor0$2,000
Yaha Abdul HafifAuditor0$1,000
Mark BraxtonAuditor0$1,000
990 for the year ended December 31, 2024: 3 people
NameTitleHours / weekCompensation
Leonard J PolkPresident
Officer
40$0
Richard DennisSecretary
Trustee or director, Officer
40$0
Calvin Drew SrTreasurer
Trustee or director, Officer
40$0
990 for the year ended December 31, 2023: 3 people
NameTitleHours / weekCompensation
Leonard J PolkPresident
Officer
40$148,500
Richard DennisSecretary
Trustee or director, Officer
40$83,325
Calvin Drew SrTreasurer
Trustee or director, Officer
40$20,200
990 for the year ended December 31, 2022: 3 people
NameTitleHours / weekCompensation
LEONARD J POLK JRPRESIDENT
Officer
40$148,975
RICHARD DENNISSECRETARY
Trustee or director, Officer
40$83,325
CALVIN DREW SRTREASURER
Trustee or director, Officer
40$20,200
990 for the year ended December 31, 2021: 3 people
NameTitleHours / weekCompensation
Leonard PolkPresident
Officer
40$136,125
Richard DennisSecretary
Officer
40$77,000
Calvin DrewTreasurer
Officer
40$18,333

Address and contacts

Address (IRS master file)
PO BOX 159, WINTON, NC 27986-0159
Mailing address (990-N for 2020)
528 Marietta Street, Pulaski TN 38478
Principal officer (990 for 2025)
Leonard J Polk, PO BOX 159, Winton, NC 27986
Principal officer (990-N for 2020)
Clifford Marshal Jenkins, 528 Marietta Steet, Pulaski TN 38478
Signed the 990
Leonard J Polk, President
Phone
(252) 358-7661
Return prepared by
KEITH MEYERS CONSULTING AND TAX SERVICE

Mission

See Schedule O

990 for the year ended December 31, 2025

Program accomplishments

  • The Organization works to support its membership base by promoting activities that enhance the welfare of those members. The stated mission of the organization is that the welfare and happiness of its members be promoted and enhanced, the nobleness of soul and goodness of heart be cultivated, and that the spirit if patriotism be enlivened and exalted.
  • N/A
  • N/A

What it must file and when

IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026990 on file
2024December 31, 2024May 15, 2025990 on file
2023December 31, 2023May 15, 2024990 on file

IRS record

EIN
23-1583831
Tax-exempt status
501(c)(8): Fraternal beneficiary society
Donations deductible (Pub 78)
Organization other than a public charity or private foundation; Group exemption; Fraternal lodge, deductible only for charitable purposes
Exempt since
1942
Accounting year ends
December
Files
Form 990 or 990-EZ
Group exemption
0527 (181 member organizations)
Assets (IRS master file)
$4,595,581
Income (IRS master file)
$874,708

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2025$874,708$774,460$4,595,581XML
990December 2024$862,095$1,088,203$4,630,672XML
990December 2023$1,527,757$1,276,681$2,120,320XML
990December 2022$1,369,238$1,300,899$2,079,453XML
990December 2021$775,713$564,300$2,063,307XML
990-N for 2020
Officer: Clifford Marshal Jenkins
April 30, 2021≤ $50,000 receipts––e-Postcard
990April 2021–––IRS
990April 2020–––IRS
990-N for 2018
Officer: Clifton Jenkins
April 30, 2019≤ $50,000 receipts––e-Postcard
990April 2019–––IRS

990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 23-1583831).

Questions about IMPROVED BENEVOLENT & PROTECTIVE ORDER OF ELKS OF THE WORLD

What is the EIN of IMPROVED BENEVOLENT & PROTECTIVE ORDER OF ELKS OF THE WORLD?
The employer identification number (EIN) of IMPROVED BENEVOLENT & PROTECTIVE ORDER OF ELKS OF THE WORLD is 23-1583831.
Is IMPROVED BENEVOLENT & PROTECTIVE ORDER OF ELKS OF THE WORLD tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(8) since 1942.
Are donations to IMPROVED BENEVOLENT & PROTECTIVE ORDER OF ELKS OF THE WORLD tax-deductible?
Yes. It is listed in IRS Publication 78 (Organization other than a public charity or private foundation; Group exemption; Fraternal lodge, deductible only for charitable purposes).
Which annual return does IMPROVED BENEVOLENT & PROTECTIVE ORDER OF ELKS OF THE WORLD file?
Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
When is the next return of IMPROVED BENEVOLENT & PROTECTIVE ORDER OF ELKS OF THE WORLD due?
The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
When did IMPROVED BENEVOLENT & PROTECTIVE ORDER OF ELKS OF THE WORLD last file with the IRS?
The latest return in the IRS public files is the 990 for the year ended December 2025.
Who is the principal officer of IMPROVED BENEVOLENT & PROTECTIVE ORDER OF ELKS OF THE WORLD?
The 990 for the year ended December 31, 2025 names Leonard J Polk.
Who are the officers and directors of IMPROVED BENEVOLENT & PROTECTIVE ORDER OF ELKS OF THE WORLD?
The 990 for the year ended December 31, 2025 lists 13 people; 13 received compensation from the organization, the highest $148,500 (Leonard J Polk, President).
How much revenue does IMPROVED BENEVOLENT & PROTECTIVE ORDER OF ELKS OF THE WORLD have?
On its 990 for the year ended December 31, 2025 it reported revenue of $874,708, expenses of $774,460 and total assets of $4,595,581 at year end.

Organizations in its group exemption (181)

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