Civic Intelligence

Potsdam Lodge 2397 Loyal Order of Moose 2397

EIN 16-1412399 • 501(c)8 • Potsdam, NY

Profile

Mission statement the moose's mission is to serve the community, support children in need, and care for seniors the mission of the moose lodge is to strive for excellence in four areas: to promote a fraternal program and community service opportunities within our lodge system. To provide a family environment and education for children in need and in residence at mooseheart, illinois. To provide for the needs of senior members at moosehaven in orange park, florida. To promote membership growth and financially strengthen our fraternity.

6907 State Highway 56Potsdam, NY 13676
Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

65th percentile

0.03x

Higher debt load relative to assets than 65% of similar nonprofits.

501(c)8 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

65th percentile

0.04x

Higher debt load relative to revenue than 65% of similar nonprofits.

501(c)8 • <$500k nonprofits • Source year 2025

Net Margin

50th percentile

1.6%

Higher net margin than 50% of similar nonprofits.

501(c)8 • <$500k nonprofits • Source year 2025

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

9th percentile

-28%

Faster asset growth than 9% of similar nonprofits.

501(c)8 • <$500k nonprofits • Annualized from 2023 to 2025

Revenue Growth

90th percentile

49%

Faster revenue growth than 90% of similar nonprofits.

501(c)8 • <$500k nonprofits • Annualized from 2023 to 2025

Assets

Down

$241,755

Down $10,204 (-4.0%) from 2024

Liabilities

Down

$7,219

Down $241 (-3.2%) from 2024

Net Assets

Down

$234,536

Down $9,963 (-4.1%) from 2024

Revenue

Up

$167,704

Up $98,724 (+143%) from 2024

Expenses

Up

$164,968

Up $53,174 (+48%) from 2024

Net Income

Up

$2,736

Up $45,550 (+106%) from 2024

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$600K$400K$200K$0Assets 2012: $93,596Liabilities 2012: $02012Assets 2013: $112,812Liabilities 2013: $02013Assets 2014: $121,823Liabilities 2014: $02014Assets 2015: $107,572Liabilities 2015: $02015Assets 2016: $129,960Liabilities 2016: $02016Assets 2017: $138,044Liabilities 2017: $02017Assets 2018: $146,994Liabilities 2018: $02018Assets 2019: $141,227Liabilities 2019: $02019Assets 2021: $150,912Liabilities 2021: $02021Assets 2022: $489,264Liabilities 2022: $0Net Assets 2022: $489,2642022Assets 2023: $470,880Liabilities 2023: $0Net Assets 2023: $470,8802023Assets 2024: $251,959Liabilities 2024: $7,460Net Assets 2024: $244,4992024Assets 2025: $241,755Liabilities 2025: $7,219Net Assets 2025: $234,5362025

Highlighted filing

2025

Assets$241,755
Liabilities$7,219
Net Assets$234,536

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$200K$100K$0-$100KRevenue 2012: $24,649Expenses 2012: $29,018Net Income 2012: -$4,3692012Revenue 2013: $25,659Expenses 2013: $21,771Net Income 2013: $3,8882013Revenue 2014: $20,633Expenses 2014: $32,516Net Income 2014: -$11,8832014Revenue 2015: $21,329Expenses 2015: $30,198Net Income 2015: -$8,8692015Revenue 2016: $30,494Expenses 2016: $23,669Net Income 2016: $6,8252016Revenue 2017: $26,572Expenses 2017: $18,488Net Income 2017: $8,0842017Revenue 2018: $26,020Expenses 2018: $22,233Net Income 2018: $3,7872018Revenue 2019: $24,520Expenses 2019: $21,680Net Income 2019: $2,8402019Revenue 2021: $24,147Expenses 2021: $14,055Net Income 2021: $10,0922021Revenue 2022: $65,268Expenses 2022: $56,605Net Income 2022: $8,6632022Revenue 2023: $75,479Expenses 2023: $90,970Net Income 2023: -$15,4912023Revenue 2024: $68,980Expenses 2024: $111,794Net Income 2024: -$42,8142024Revenue 2025: $167,704Expenses 2025: $164,968Net Income 2025: $2,7362025

Highlighted filing

2025

Revenue$167,704
Expenses$164,968
Net Income$2,736

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
May 1, 2024 to Apr 30, 2025
Signed
Sep 15, 2025
Return Version
2024v5.0
Gross Receipts
$306,299
Mission and Program Overview

Mission

Mission statement the moose's mission is to serve the community, support children in need, and care for seniors the mission of the moose lodge is to strive for excellence in four areas: to promote a fraternal program and community service opportunities within our lodge system. To provide a family environment and education for children in need and in residence at mooseheart, illinois. To provide for the needs of senior members at moosehaven in orange park, florida. To promote membership growth and financially strengthen our fraternity.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$244,499$234,536▼ $9,963
Land, Buildings, and Equipment, Net$206,027$178,119▼ $27,908
Cash and Non-Interest-Bearing Accounts$45,932$63,636▲ $17,704
Total Assets$251,959$241,755▼ $10,204
Liabilities
Accounts Payable and Accrued Expenses$3,960$3,718▼ $242
Other Liabilities$3,500$3,501▲ $1
Total Liabilities$7,460$7,219▼ $241
Net Assets / Fund Balance
Total Net Assets Fund Balance$244,499$234,536▼ $9,963
Total Liabilities and Net Assets / Fund Balance$251,959$241,755▼ $10,204

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$125,419$44,581$170,000
Land$52,700-$52,700
Compensation and Service Providers

Board Members and Trustees

NameTitle
David BrothersPresident
Cameron SloanTrustee (yea
Glenn Hollinger JrTrustee (yea
Tanya SalaTrustee (yea
Bonnie PetersonAdministrato
Kathy OakesTreasurer
Gerald BarkleyVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$2,355
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$165,349
All Other Contributions
$1,523
Change in Net Assets
$2,736
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$103,674
Salaries, Compensation, and Employee Benefits$61,294
Total Fundraising Expense$7,537
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$56,082--$56,082
Occupancy$30,682$4,650$1,860$37,192
Depreciation Depletion$27,908--$27,908
Insurance$6,449$147$59$6,655
Fees for Services Accounting-$6,350-$6,350
Payroll Taxes$5,212--$5,212
Office Expenses$3,788$1,273-$5,061
Other Expenses$1,590-$5,618$1,590
All Other Expenses$740$774-$1,514
Travel$1,179--$1,179
Interest-$113-$113
Total Functional Expenses$144,124$13,307$7,537$164,968
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$99,465
Gaming Direct Expenses$29,385
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Deposit Held on Land$3,500
Rounding$1
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 7A

Moose lodges conduct annual elections to appoint officers responsible for guiding lodge operations and activities. Here's a concise overview of the election process: nominating committee formation: the lodge president appoints the nominating committee by the last regular membership meeting in february. Nomination process: members interested in running for an office must submit their names to the nominating committee at least one week before the committee's report to the lodge. Reporting nominations: the committee presents its nominations at a regular membership meeting at least two weeks before the election. Election procedure: elections are held during the first regular membership meeting in april. Only members in good standing and present at the meeting may vote; absentee or proxy votes are not permitted. For uncontested positions, elections may proceed by a show of hands; contested positions require a paper ballot. Adhering to these procedures ensures fair and orderly elections within moose lodges.

Form 990, Page 6, Part VI, Line 11B

The draft of form 990-ez is presented to the board of directors for their review. Once reviewed, the board of directors votes on whether to file form 990-ez.

Form 990, Page 6, Part VI, Line 19

Methods of public disclosure: members and the public may request to review governing documents by visiting the lodge. The lodges keeps a copy of their bylaws and tax-exempt status in the administrative office for transparency. The irs form 990 or 990-ez for tax-exempt lodges is publicly accessible through platforms such as guidestar or the irs website. Official governance documents (such as the general laws of the order) may be accessed by members through the moose international website or lodge administrative resources. Members and the public can request tax-exempt documents directly from the lodge, and the lodge must provide them within a reasonable time frame ( generally allows 30 days for responses).

Filing and Contact Details

Filer

Filer Name
Potsdam Lodge 2397 Loyal Order
EIN
16-1412399
Phone
3152120280
Address
6907 STATE HIGHWAY 56, POTSDAM, NY 13676

Signing Officer

Name
David Brothers
Title
President
Phone
3152120280
Signed
2025-09-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
David Brothers
Voting Board Members
7
Independent Board Members
7
Employees
6
Volunteers
40

Preparer

Firm
Wray Enterprises Inc
Address
1888 STATE HIGHWAY 72, POTSDAM, NY 13676
Preparer
Nathan B Wray Ea
Phone
3152122993
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Mission statement the moose's mission is to serve the community, support children in need, and care for seniors the mission of the moose lodge is to strive for excellence in four areas: to promote a fraternal program and community service opportunities within our lodge system. To provide a family environment and education for children in need and in residence at mooseheart, illinois. To provide for the needs of senior members at moosehaven in orange park, florida. To promote membership growth and financially strengthen our fraternity.

Form 990, Page 1, Part I, Line 6

Types of volunteer services at a moose lodge: - helping with kitchen and bar duties - cleaning and maintaining the lodge facility - assisting in event planning and execution - handling administrative tasks - assisting with charitable & community service events - planning and running social events - organizing youth programs and family-friendly activities - mentoring new members and leading lodge committees

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IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt029385
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt0688
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt098777
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt099465
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt070080
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt029385
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt029385
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0false
IRS990ScheduleG/GamingWithNonmembersInd0false
IRS990ScheduleG/IndividualWithBooksNm0KATHY OAKES
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt02 HARRISON STREET
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0NORWOOD
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0NY
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd013668
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MISSION STATEMENT THE MOOSE'S MISSION IS TO SERVE THE COMMUNITY, SUPPORT CHILDREN IN NEED, AND CARE FOR SENIORS THE MISSION OF THE MOOSE LODGE IS TO STRIVE FOR EXCELLENCE IN FOUR AREAS: TO PROMOTE A FRATERNAL PROGRAM AND COMMUNITY SERVICE OPPORTUNITIES WITHIN OUR LODGE SYSTEM. TO PROVIDE A FAMILY ENVIRONMENT AND EDUCATION FOR CHILDREN IN NEED AND IN RESIDENCE AT MOOSEHEART, ILLINOIS. TO PROVIDE FOR THE NEEDS OF SENIOR MEMBERS AT MOOSEHAVEN IN ORANGE PARK, FLORIDA. TO PROMOTE MEMBERSHIP GROWTH AND FINANCIALLY STRENGTHEN OUR FRATERNITY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1TYPES OF VOLUNTEER SERVICES AT A MOOSE LODGE: - HELPING WITH KITCHEN AND BAR DUTIES - CLEANING AND MAINTAINING THE LODGE FACILITY - ASSISTING IN EVENT PLANNING AND EXECUTION - HANDLING ADMINISTRATIVE TASKS - ASSISTING WITH CHARITABLE & COMMUNITY SERVICE EVENTS - PLANNING AND RUNNING SOCIAL EVENTS - ORGANIZING YOUTH PROGRAMS AND FAMILY-FRIENDLY ACTIVITIES - MENTORING NEW MEMBERS AND LEADING LODGE COMMITTEES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MOOSE LODGES CONDUCT ANNUAL ELECTIONS TO APPOINT OFFICERS RESPONSIBLE FOR GUIDING LODGE OPERATIONS AND ACTIVITIES. HERE'S A CONCISE OVERVIEW OF THE ELECTION PROCESS: NOMINATING COMMITTEE FORMATION: THE LODGE PRESIDENT APPOINTS THE NOMINATING COMMITTEE BY THE LAST REGULAR MEMBERSHIP MEETING IN FEBRUARY. NOMINATION PROCESS: MEMBERS INTERESTED IN RUNNING FOR AN OFFICE MUST SUBMIT THEIR NAMES TO THE NOMINATING COMMITTEE AT LEAST ONE WEEK BEFORE THE COMMITTEE'S REPORT TO THE LODGE. REPORTING NOMINATIONS: THE COMMITTEE PRESENTS ITS NOMINATIONS AT A REGULAR MEMBERSHIP MEETING AT LEAST TWO WEEKS BEFORE THE ELECTION. ELECTION PROCEDURE: ELECTIONS ARE HELD DURING THE FIRST REGULAR MEMBERSHIP MEETING IN APRIL. ONLY MEMBERS IN GOOD STANDING AND PRESENT AT THE MEETING MAY VOTE; ABSENTEE OR PROXY VOTES ARE NOT PERMITTED. FOR UNCONTESTED POSITIONS, ELECTIONS MAY PROCEED BY A SHOW OF HANDS; CONTESTED POSITIONS REQUIRE A PAPER BALLOT. ADHERING TO THESE PROCEDURES ENSURES FAIR AND ORDERLY ELECTIONS WITHIN MOOSE LODGES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE DRAFT OF FORM 990-EZ IS PRESENTED TO THE BOARD OF DIRECTORS FOR THEIR REVIEW. ONCE REVIEWED, THE BOARD OF DIRECTORS VOTES ON WHETHER TO FILE FORM 990-EZ.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4METHODS OF PUBLIC DISCLOSURE: MEMBERS AND THE PUBLIC MAY REQUEST TO REVIEW GOVERNING DOCUMENTS BY VISITING THE LODGE. THE LODGES KEEPS A COPY OF THEIR BYLAWS AND TAX-EXEMPT STATUS IN THE ADMINISTRATIVE OFFICE FOR TRANSPARENCY. THE IRS FORM 990 OR 990-EZ FOR TAX-EXEMPT LODGES IS PUBLICLY ACCESSIBLE THROUGH PLATFORMS SUCH AS GUIDESTAR OR THE IRS WEBSITE. OFFICIAL GOVERNANCE DOCUMENTS (SUCH AS THE GENERAL LAWS OF THE ORDER) MAY BE ACCESSED BY MEMBERS THROUGH THE MOOSE INTERNATIONAL WEBSITE OR LODGE ADMINISTRATIVE RESOURCES. MEMBERS AND THE PUBLIC CAN REQUEST TAX-EXEMPT DOCUMENTS DIRECTLY FROM THE LODGE, AND THE LODGE MUST PROVIDE THEM WITHIN A REASONABLE TIME FRAME ( GENERALLY ALLOWS 30 DAYS FOR RESPONSES).
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 1, PART I, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0251959
IRS990/TotalAssetsEOYAmt0241755
IRS990/TotalAssetsGrp/BOYAmt0251959
IRS990/TotalAssetsGrp/EOYAmt0241755
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt02355
IRS990/TotalEmployeeCnt06
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt07537
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt013307
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0144124
IRS990/TotalFunctionalExpensesGrp/TotalAmt0164968
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt07460
IRS990/TotalLiabilitiesEOYAmt07219
IRS990/TotalLiabilitiesGrp/BOYAmt07460
IRS990/TotalLiabilitiesGrp/EOYAmt07219
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0244499
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0234536
IRS990/TotalRevenueGrp/ExclusionAmt0165349
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0167704
IRS990/TotalVolunteersCnt040
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0251959
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0241755
IRS990/TravelGrp/ProgramServicesAmt01179
IRS990/TravelGrp/TotalAmt01179
IRS990/TypeOfOrganizationOtherInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0527 RIVER RD
IRS990/USAddress/CityNm0POTSDAM
IRS990/USAddress/StateAbbreviationCd0NY
IRS990/USAddress/ZIPCd013676
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IRS990/VotingMembersIndependentCnt07
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0DAVID BROTHERS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum03152120280
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-09-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0POTSDAM LODGE 2397 LOYAL ORDER
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0OF MOOSE 2397
ReturnHeader/Filer/BusinessNameControlTxt0POTS
ReturnHeader/Filer/EIN0161412399
ReturnHeader/Filer/PhoneNum03152120280
ReturnHeader/Filer/USAddress/AddressLine1Txt06907 STATE HIGHWAY 56
ReturnHeader/Filer/USAddress/CityNm0POTSDAM
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NY
ReturnHeader/Filer/USAddress/ZIPCd013676
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0464520486
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0WRAY ENTERPRISES INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01888 STATE HIGHWAY 72
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0POTSDAM
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd013676
ReturnHeader/PreparerPersonGrp/PhoneNum03152122993
ReturnHeader/PreparerPersonGrp/PreparationDt02025-09-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0NATHAN B WRAY EA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-09-15T16:42:30-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-05-01
ReturnHeader/TaxPeriodEndDt02025-04-30
ReturnHeader/TaxYr02024

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