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IMPROVED BENEVOLENT & PROTECTIVE ORDER OF ELKS OF THE WORLD

EIN 23-1583831 WINTON, NC

Browse the largest nonprofits in North Carolina

Revenue 2025
$874,708
Expenses 2025
$774,460

Program services were 52.7% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

As filed

Subsection
08
Classification
1000
Street
PO BOX 159

These codes are the IRS's own and are shown exactly as filed. What each one means is in the Business Master File documentation (opens in a new tab).

Group exemption

The central organization of an IRS group exemption (group number 0527), covering 181 subordinate organizations. matched by us

The IRS lists each organization's group exemption number; we match a subordinate to its central organization by that number and the affiliation code the IRS assigns.

All 181 subordinates →

Mission and programs · 2025

Mission

See Schedule O

  • 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

As filed on the 2025 return.

Officers and directors · 2025

As listed in Part VII of the 2025 return, in the order the filer printed them. Each return names its own; this is not a roster the organization keeps with us.

  • Leonard J Polk

    President

    Total calculated
    $148,500
    From this org
    $148,500
    From related orgs
    $0
    Other
    $0
    Hours/week
    40

  • Richard Dennis

    Secretary

    Total calculated
    $77,000
    From this org
    $77,000
    From related orgs
    $0
    Other
    $0
    Hours/week
    40

  • Calvin Drew Sr

    Treasurer

    Total calculated
    $16,667
    From this org
    $16,667
    From related orgs
    $0
    Other
    $0
    Hours/week
    40

  • Samuel J Raines

    Trustee

    Total calculated
    $2,000
    From this org
    $2,000
    From related orgs
    $0
    Other
    $0
    Hours/week
    0

  • Carlton Coleman

    Trustee

    Total calculated
    $2,000
    From this org
    $2,000
    From related orgs
    $0
    Other
    $0
    Hours/week
    0

  • Roosevelt Scott

    Trustee

    Total calculated
    $2,000
    From this org
    $2,000
    From related orgs
    $0
    Other
    $0
    Hours/week
    0

  • Ed Dawson

    Trustee

    Total calculated
    $2,000
    From this org
    $2,000
    From related orgs
    $0
    Other
    $0
    Hours/week
    0

  • Brett Franklin

    Trustee

    Total calculated
    $2,000
    From this org
    $2,000
    From related orgs
    $0
    Other
    $0
    Hours/week
    0

  • Felton Brown

    Auditor

    Total calculated
    $2,500
    From this org
    $2,500
    From related orgs
    $0
    Other
    $0
    Hours/week
    0

  • Mabrey Duff

    Auditor

    Total calculated
    $2,000
    From this org
    $2,000
    From related orgs
    $0
    Other
    $0
    Hours/week
    0

  • Yaha Abdul Hafif

    Auditor

    Total calculated
    $1,000
    From this org
    $1,000
    From related orgs
    $0
    Other
    $0
    Hours/week
    0

  • Mark Braxton

    Auditor

    Total calculated
    $1,000
    From this org
    $1,000
    From related orgs
    $0
    Other
    $0
    Hours/week
    0

  • Gary Bailey

    Convention Director

    Total calculated
    $15,000
    From this org
    $15,000
    From related orgs
    $0
    Other
    $0
    Hours/week
    0

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. Earlier years are each on their own filing page.

Filings

  • 2025
    Revenue
    $874,708
    Expenses
    $774,460
    Contributions
    $874,708
    Grants paid
    $0
  • 2024
    Revenue
    $862,095
    Expenses
    $1,088,203
    Contributions
    $842,627
    Grants paid
    $0
  • 2023
    Revenue
    $1,527,757
    Expenses
    $1,276,681
    Contributions
    $1,522,109
    Grants paid
    $0
  • 2022
    Revenue
    $1,369,238
    Expenses
    $1,300,899
    Contributions
    $1,026,049
    Grants paid
    $0

The four totals the IRS asks for on Part I of the Form 990, as filed. A dash means the figure was not present on the return — not that it was zero.

Other returns filed

  • 2021 · 990

    Revenue
    $775,713
    Expenses
    $564,300
    Assets (EOY)
    $2,063,307

  • 2020 · 990

    Revenue
    $391,827
    Expenses
    $258,923
    Assets (EOY)
    $1,684,163

  • 2019 · 990

    Revenue
    $1,075,152
    Expenses
    $1,167,088
    Assets (EOY)
    $1,228,990

  • 2018 · 990

    Revenue
    $932,035
    Expenses
    $955,417
    Assets (EOY)
    $5,201,315

Nonprofiteer parses Forms 990, 990-EZ and 990-PF, in a window of recent tax years. These returns are recorded from the IRS e-file index, so their figures were extracted by that index rather than read from the return here — treat them as a different source from the filings above, not as more of the same record. A dash means the index carries no figure; Form 990-T listings carry none at all.

Form 990-N e-Postcard, tax year 2020

Tax period
1 May 2020 to 30 April 2021
Principal officer
Clifford Marshal Jenkins
Mailing address
528 Marietta StreetPulaski TN 38478

As filed, from the IRS e-Postcard file of 2 November 2026. The IRS publishes only each organization's most recent postcard, so earlier years are not shown. A 990-N carries no financial detail. The postcard also gives the principal officer's address, which is not shown here.

Grants made

No itemized grants to organizations. Schedule I is filed only by organizations that granted more than $5,000 to a recipient, so most filers have none.

Grants received

No itemized grant names this organization as a recipient. Only grants over $5,000 are itemized, and only by filers of the full Form 990.

Other IRS files

Auto-Revocation List

Not listed. The IRS publishes this list for organizations whose exemption was automatically revoked for failing to file for three consecutive years.

Publication 78

Listed as of 13 October 2026, under deductibility EO, GROUP, LODGE.

These are two separate IRS files on two separate schedules, shown as published and not reconciled with each other. Neither is a statement about whether a contribution is deductible today: 19,245 organizations appear in Publication 78 while the IRS's own revocation file lists them as currently revoked, more than half of those revoked before 2019. Absence from Publication 78 is evidence of nothing, and presence is not evidence either. Verify current status with the IRS before relying on it.

What this page reflects

The registration facts above come from the IRS Business Master File published 9 November 2026 and read 9 November 2026, for every organization at once. Returns through tax year 2025, the newest we have parsed for this organization.