Liabilities / Assets
63rd percentile
Higher debt load relative to assets than 63% of similar nonprofits.
Peru Elks Lodge 365 Inc
EIN 35-0173510 • 501(c)8 • Peru, IN
Profile
FRATERNAL BENEFITS
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.02x
Liabilities / Revenue
73rd percentile
Higher debt load relative to revenue than 73% of similar nonprofits.
Net Margin
40th percentile
Higher net margin than 40% of similar nonprofits.
Top Officer Pay
85th percentile
Higher top officer pay than 85% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
54th percentile
Faster asset growth than 54% of similar nonprofits.
Revenue Growth
73rd percentile
Faster revenue growth than 73% of similar nonprofits.
Balance Sheet
Assets
Down$311,448
Down $3,673 (-1.2%) from 2024
Liabilities
Down$7,739
Down $1,498 (-16%) from 2024
Net Assets
Down$303,709
Down $2,175 (-0.7%) from 2024
Revenue
Up$67,098
Up $14,659 (+28%) from 2024
Expenses
Up$69,273
Up $18,429 (+36%) from 2024
Net Income
Down-$2,175
Down $3,770 (-236%) from 2024
Trend Graphs
Filings
Most recent year
2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $311,448
- Liabilities
- $7,739
- Net assets
- $303,709
- Revenue
- $67,098
- Expenses
- $69,273
- Net income
- -$2,175
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Apr 1, 2024 to Mar 31, 2025
- Signed
- Jul 29, 2025
- Return Version
- 2024v5.0
- Gross Receipts
- $107,052
Mission and Program Overview
Mission
FRATERNAL
FRATERNAL BENEFITS
Program Services
| Description | Grants | Expenses |
|---|---|---|
| OPERATES UNDER THE LODGE SYSTEM FOR THE EXCLUSIVE BENEFIT OF ITS MEMBERS. | - | - |
| OPERATES UNDER THE LODGE SYSTEM FOR THE EXCLUSIVE BENEFIT OF ITS MEMBERS. | - | - |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| JULIE WHITE | Treasurer | - | $0 | - | - |
| MARK THOMPSON | Secretary | - | $0 | - | - |
| GINA LOPEZ | President | - | $0 | - | - |
| DEBBIE WALKER | Vice Preside | - | $0 | - | - |
| ZACHARY MORECRAFT | Vice Preside | - | $0 | - | - |
| TERESA RABE | Vice Preside | - | $0 | - | - |
Fundraising, Events, and Gaming
Fundraising Events
| Event | Gross Receipts | Gross Revenue | Direct Expenses | Net Income |
|---|---|---|---|---|
| Benefit Fundrai | $18,339 | $18,339 | - | $18,339 |
| Total Events | $18,339 | $18,339 | - | $18,339 |
Filing and Contact Details
Filer
- Filer Name
- Peru Elks Lodge 365 Inc
- EIN
- 35-0173510
- Phone
- 7654722207
- Address
- PO BOX 266, PERU, IN 46970
Signing Officer
- Name
- Gina Lopez
- Title
- President
- Phone
- 7654722207
- Signed
- 2025-07-29
- Discuss with paid preparer
- Yes
Preparer
- Firm
- Comerford & Co Pc
- Address
- 36 W FIFTH ST, PERU, IN 46970-2219
- Preparer
- James R Comerford
- Phone
- 7654722387
Supplemental Narrative
Additional Explanations
Form 990-ez, Part I, Line 8
“Miscellaneous income 1,077 rental income 700 total 1,777”
Form 990-ez, Part I, Line 16
“Expenses advertising 108 telephone 2,052 postage 32 office expense 2,823 bank charges 1,403 conventions & meetings 1,814 general insurance 14,579 officer insurance 489 dues expense 7,829 licenses and fees 1,915 lease expense 1,505 non-investment depreciation 818 total 35,367”
Form 990-ez, Part II, Line 24
“Inventories for sale or use 4,131 4,131 equipment 15,253 15,253 less accumulated depreciation 13,889 14,279 total 5,495 5,105”
Form 990-ez, Part II, Line 26
“Deferred revenue 9,014 7,576 sales tax payable 223 163”
Form 990-ez, Part III, Line 31
“Operates under the lodge system for the exclusive benefit of its members.”
Raw XML Appendix161 raw XML fields
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | JULIE WHITE |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 7654722207 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 1868 N 366 E |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | PERU |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | IN |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 46970 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 20077 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 17222 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 3100 |
| IRS990EZ/CostOfGoodsSoldAmt | 0 | 28345 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -2175 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 830 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 315121 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 311448 |
| IRS990EZ/FundraisingGrossIncomeAmt | 0 | 18339 |
| IRS990EZ/GamingGrossIncomeAmt | 0 | 35041 |
| IRS990EZ/GrantsAndSimilarAmountsPaidAmt | 0 | 18640 |
| IRS990EZ/GrossProfitLossSlsOfInvntryAmt | 0 | 7719 |
| IRS990EZ/GrossReceiptsAmt | 0 | 107052 |
| IRS990EZ/GrossSalesOfInventoryAmt | 0 | 36064 |
| IRS990EZ/GroupExemptionNum | 0 | 1156 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/LandAndBuildingsGrp/BOYAmt | 0 | 289549 |
| IRS990EZ/LandAndBuildingsGrp/EOYAmt | 0 | 289121 |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MembershipDuesAmt | 0 | 12731 |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 305884 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 303709 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 305884 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 303709 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 14436 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 5 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | JULIE WHITE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | MARK THOMPSON |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | GINA LOPEZ |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | DEBBIE WALKER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | ZACHARY MORECRAFT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 5 | TERESA RABE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | TREASURER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | SECRETARY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | VICE PRESIDE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | VICE PRESIDE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 5 | VICE PRESIDE |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501cInd | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 5495 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 5105 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 35367 |
| IRS990EZ/OtherRevenueTotalAmt | 0 | 1777 |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | FRATERNAL BENEFITS |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | OPERATES UNDER THE LODGE SYSTEM FOR THE EXCLUSIVE BENEFIT OF ITS MEMBERS. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 1 | OPERATES UNDER THE LODGE SYSTEM FOR THE EXCLUSIVE BENEFIT OF ITS MEMBERS. |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SpecialEventsDirectExpensesAmt | 0 | 11609 |
| IRS990EZ/SpecialEventsNetIncomeLossAmt | 0 | 41771 |
| IRS990EZ/StatesWhereCopyOfReturnIsFldCd | 0 | IN |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 9237 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 7739 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 69273 |
| IRS990EZ/TotalRevenueAmt | 0 | 67098 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | N/A |
| IRS990ScheduleG/CharitableDistributionRqrInd | 0 | false |
| IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd | 0 | false |
| IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm | 0 | BENEFIT FUNDRAI |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt | 0 | 18339 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt | 0 | 18339 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt | 0 | 18339 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt | 0 | 18339 |
| IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt | 0 | 18339 |
| IRS990ScheduleG/GamingInformationGrp/CashPrizesPullTabsAmt | 0 | 10713 |
| IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt | 0 | 10713 |
| IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt | 0 | 11609 |
| IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt | 0 | 35041 |
| IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt | 0 | 35041 |
| IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt | 0 | 23432 |
| IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt | 0 | 896 |
| IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt | 0 | 896 |
| IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd | 0 | false |
| IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd | 0 | false |
| IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd | 0 | true |
| IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsPct | 0 | 1.00000 |
| IRS990ScheduleG/GamingOwnFacilityPct | 0 | 1.00000 |
| IRS990ScheduleG/GamingWithNonmembersInd | 0 | false |
| IRS990ScheduleG/IndividualWithBooksNm | 0 | JULIE WHITE |
| IRS990ScheduleG/LicensedInd | 0 | true |
| IRS990ScheduleG/LicenseSuspendedEtcInd | 0 | false |
| IRS990ScheduleG/MemberOfOtherEntityInd | 0 | false |
| IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt | 0 | 1868 N 366 E |
| IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm | 0 | PERU |
| IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd | 0 | IN |
| IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd | 0 | 46970 |
| IRS990ScheduleG/StatesWhereGamingConductedCd | 0 | IN |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | MISCELLANEOUS INCOME 1,077 RENTAL INCOME 700 TOTAL 1,777 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | EXPENSES ADVERTISING 108 TELEPHONE 2,052 POSTAGE 32 OFFICE EXPENSE 2,823 BANK CHARGES 1,403 CONVENTIONS & MEETINGS 1,814 GENERAL INSURANCE 14,579 OFFICER INSURANCE 489 DUES EXPENSE 7,829 LICENSES AND FEES 1,915 LEASE EXPENSE 1,505 NON-INVESTMENT DEPRECIATION 818 TOTAL 35,367 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | INVENTORIES FOR SALE OR USE 4,131 4,131 EQUIPMENT 15,253 15,253 LESS ACCUMULATED DEPRECIATION 13,889 14,279 TOTAL 5,495 5,105 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | DEFERRED REVENUE 9,014 7,576 SALES TAX PAYABLE 223 163 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | OPERATES UNDER THE LODGE SYSTEM FOR THE EXCLUSIVE BENEFIT OF ITS MEMBERS. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 8 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART I, LINE 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART II, LINE 24 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990-EZ, PART II, LINE 26 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990-EZ, PART III, LINE 31 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | GINA LOPEZ |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 7654722207 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-07-29 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | PERU ELKS LODGE 365 INC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | PERU |
| ReturnHeader/Filer/EIN | 0 | 350173510 |
| ReturnHeader/Filer/PhoneNum | 0 | 7654722207 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO BOX 266 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | PERU |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | IN |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 46970 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 202122609 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | COMERFORD & CO PC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 36 W FIFTH ST |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | PERU |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | IN |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 469702219 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 7654722387 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-07-30 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | JAMES R COMERFORD |
| ReturnHeader/ReturnTs | 0 | 2025-07-30T07:37:05-04:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-04-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2025-03-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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