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    <ReturnTs>2025-06-02T19:36:06-07:00</ReturnTs>
    <TaxPeriodEndDt>2024-03-31</TaxPeriodEndDt>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-04-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>237621274</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>IMPROVED BENEVOLENT &amp; PROTECTIVE ORDER OF ELKS OF THE WORLD</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>OLD DOMINION LODGE 181</BusinessNameLine2Txt>
      </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>2025-05-26</SignatureDt>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>1</IRSResponsiblePrtyInfoCurrInd>
    <TaxYr>2023</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
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      <TypeOfOrganizationOtherDesc>FRATERNAL</TypeOfOrganizationOtherDesc>
      <GrossReceiptsAmt>59442</GrossReceiptsAmt>
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      <ProgramServiceRevenueAmt>22798</ProgramServiceRevenueAmt>
      <MembershipDuesAmt>2600</MembershipDuesAmt>
      <InvestmentIncomeAmt>750</InvestmentIncomeAmt>
      <SaleOfAssetsGrossAmt>0</SaleOfAssetsGrossAmt>
      <CostOrOtherBasisExpenseSaleAmt>0</CostOrOtherBasisExpenseSaleAmt>
      <GainOrLossFromSaleOfAssetsAmt>0</GainOrLossFromSaleOfAssetsAmt>
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      <SpecialEventsDirectExpensesAmt>8759</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>8784</SpecialEventsNetIncomeLossAmt>
      <GrossSalesOfInventoryAmt>15751</GrossSalesOfInventoryAmt>
      <CostOfGoodsSoldAmt>8384</CostOfGoodsSoldAmt>
      <GrossProfitLossSlsOfInvntryAmt>7367</GrossProfitLossSlsOfInvntryAmt>
      <OtherRevenueTotalAmt>0</OtherRevenueTotalAmt>
      <TotalRevenueAmt>42299</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>5000</GrantsAndSimilarAmountsPaidAmt>
      <BenefitsPaidToOrForMembersAmt>6044</BenefitsPaidToOrForMembersAmt>
      <SalariesOtherCompEmplBnftAmt>1725</SalariesOtherCompEmplBnftAmt>
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      <PrintingPublicationsPostageAmt>794</PrintingPublicationsPostageAmt>
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      <ExcessOrDeficitForYearAmt>-9364</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>176311</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
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        <EOYAmt>96947</EOYAmt>
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      <LandAndBuildingsGrp>
        <BOYAmt>68000</BOYAmt>
        <EOYAmt>70000</EOYAmt>
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        <EOYAmt>0</EOYAmt>
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        <EOYAmt>166947</EOYAmt>
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        <EOYAmt>0</EOYAmt>
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        <EOYAmt>166947</EOYAmt>
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      <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>15</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Harry Thompson</PersonNm>
        <TitleTxt>Financial Secretary</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>10</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>900</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Ralph Harris</PersonNm>
        <TitleTxt>Treasurer</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>10</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>800</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Eric Hatcher</PersonNm>
        <TitleTxt>Trustee Chairman</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>10</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Anthony Warrick</PersonNm>
        <TitleTxt>House Commitee Chairman</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>20</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>
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        <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>
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        <CashPrizesOtherGamingAmt>8258</CashPrizesOtherGamingAmt>
        <NonCashPrizesOtherGamingAmt>0</NonCashPrizesOtherGamingAmt>
        <RentFcltyCostsOtherGamingAmt>0</RentFcltyCostsOtherGamingAmt>
        <OthDirectExpnssOtherGamingAmt>4629</OthDirectExpnssOtherGamingAmt>
        <VolunteerLaborOtherGamingInd>1</VolunteerLaborOtherGamingInd>
        <VolunteerLaborOtherGamingPct>1</VolunteerLaborOtherGamingPct>
        <GrossRevenueTotalGamingAmt>17543</GrossRevenueTotalGamingAmt>
        <CashPrizesTotalGamingAmt>8258</CashPrizesTotalGamingAmt>
        <NonCashPrizesTotalGamingAmt>0</NonCashPrizesTotalGamingAmt>
        <RentFcltyCostsTotalGamingAmt>0</RentFcltyCostsTotalGamingAmt>
        <OthDirectExpnssTotalGamingAmt>4629</OthDirectExpnssTotalGamingAmt>
        <DirectExpenseSummaryGamingAmt>12887</DirectExpenseSummaryGamingAmt>
        <NetGamingIncomeSummaryAmt>4656</NetGamingIncomeSummaryAmt>
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      <StatesWhereGamingConductedCd>VA</StatesWhereGamingConductedCd>
      <LicensedInd>1</LicensedInd>
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      <GamingWithNonmembersInd>0</GamingWithNonmembersInd>
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      <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>
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      <CntrctWith3rdPrtyForGameRevInd>0</CntrctWith3rdPrtyForGameRevInd>
      <GamingManagerPersonNm>Victor Lilly</GamingManagerPersonNm>
      <GamingManagerCompensationAmt>0</GamingManagerCompensationAmt>
      <GamingManagerServicesProvTxt>Responsible for the overseeing of the facility and maintaining the cleaning in accordance with the CDC COVID procedures, also responsible for the filing of quarterly active reports.</GamingManagerServicesProvTxt>
      <GamingManagerIsDirectorOfcrInd>X</GamingManagerIsDirectorOfcrInd>
      <CharitableDistributionRqrInd>1</CharitableDistributionRqrInd>
      <DistributedAmt>4500</DistributedAmt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Building Insurances, Liquor Liability Insurance, Real Estate Taxes, Christmas Dinners/Parties/Contributions, Thanksgiving Dinners/Events/ Contributions to the community, Special events, contributions to community organizations, Trunk-A-Treat, Back To School Backpack and School Supplies, Community Easter Egg Hunt, Juneteenth</ExplanationTxt>
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      <ExplanationTxt>I attempted to file the form promptly, believing it was completed and submitted. However, I received a letter from the IRS stating that we hadn't filed. Upon revisiting the website, I realized I had forgotten to complete the final stages of the process. This is new for our organization, and I am not typically responsible. Additionally, I was trying to teach my Financial Secretary, who is not very comfortable using a computer, how to file taxes. If any late charges could be forgiven, it would help our organization, which is currently struggling financially.</ExplanationTxt>
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