Civic Intelligence

Bpoe 1827 Pulaski Elks Lodge

EIN 62-0534820 • 501(c)8 • Pulaski, TN

Profile

FRATERNAL

PO Box 33Pulaski, TN 38478

n/A

Siviq Scores

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

Liabilities / Assets

75th percentile

0.08x

Higher debt load relative to assets than 75% of similar nonprofits.

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

Liabilities / Revenue

73rd percentile

0.11x

Higher debt load relative to revenue than 73% of similar nonprofits.

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

Net Margin

57th percentile

4.5%

Higher net margin than 57% of similar nonprofits.

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

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

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

Asset Growth

58th percentile

1.7%

Faster asset growth than 58% of similar nonprofits.

501(c)8 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

84th percentile

35%

Faster revenue growth than 84% of similar nonprofits.

501(c)8 • <$500k nonprofits • Annualized from 2024 to 2025

Assets

Up

$181,164

Up $3,001 (+1.7%) from 2024

Liabilities

Up

$13,626

Up $8,920 (+190%) from 2024

Net Assets

Down

$167,538

Down $5,919 (-3.4%) from 2024

Revenue

Up

$126,267

Up $32,883 (+35%) from 2024

Expenses

Up

$120,587

Up $30,840 (+34%) from 2024

Net Income

Up

$5,680

Up $2,043 (+56%) from 2024

Trend Graphs

Balance Sheet Trend

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

$400K$300K$200K$100K$0-$100KAssets 2011: $311,387Liabilities 2011: -$12Net Assets 2011: $311,3992011Assets 2012: $318,234Liabilities 2012: $17,799Net Assets 2012: $300,4352012Assets 2013: $289,176Liabilities 2013: $1,834Net Assets 2013: $287,3422013Assets 2014: $280,169Liabilities 2014: $316Net Assets 2014: $279,8532014Assets 2015: $265,209Liabilities 2015: $2,677Net Assets 2015: $262,5322015Assets 2016: $249,879Liabilities 2016: $2,132Net Assets 2016: $247,7472016Assets 2017: $244,813Liabilities 2017: $16,044Net Assets 2017: $228,7692017Assets 2018: $234,934Liabilities 2018: $26,076Net Assets 2018: $208,8582018Assets 2019: $220,831Liabilities 2019: $21,780Net Assets 2019: $199,0512019Assets 2020: $205,627Liabilities 2020: $6,391Net Assets 2020: $199,2362020Assets 2021: $208,979Liabilities 2021: $7,599Net Assets 2021: $201,3802021Assets 2022: $202,437Liabilities 2022: $11,767Net Assets 2022: $190,6702022Assets 2023: $189,805Liabilities 2023: $10,273Net Assets 2023: $179,5322023Assets 2024: $178,163Liabilities 2024: $4,706Net Assets 2024: $173,4572024Assets 2025: $181,164Liabilities 2025: $13,626Net Assets 2025: $167,5382025

Highlighted filing

2025

Assets$181,164
Liabilities$13,626
Net Assets$167,538

Operations Trend

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

$150K$100K$50K$0-$50KExpenses 2011: $92,7532011Expenses 2012: $108,1212012Revenue 2013: $76,826Expenses 2013: $89,919Net Income 2013: -$13,0932013Revenue 2014: $88,608Expenses 2014: $96,097Net Income 2014: -$7,4892014Revenue 2015: $92,130Expenses 2015: $109,451Net Income 2015: -$17,3212015Revenue 2016: $86,272Expenses 2016: $101,057Net Income 2016: -$14,7852016Revenue 2017: $95,084Expenses 2017: $114,062Net Income 2017: -$18,9782017Revenue 2018: $82,839Expenses 2018: $102,750Net Income 2018: -$19,9112018Revenue 2019: $83,381Expenses 2019: $93,188Net Income 2019: -$9,8072019Revenue 2020: $100,992Expenses 2020: $100,807Net Income 2020: $1852020Revenue 2021: $99,356Expenses 2021: $91,965Net Income 2021: $7,3912021Revenue 2022: $89,965Expenses 2022: $100,675Net Income 2022: -$10,7102022Revenue 2023: $82,664Expenses 2023: $93,802Net Income 2023: -$11,1382023Revenue 2024: $93,384Expenses 2024: $89,747Net Income 2024: $3,6372024Revenue 2025: $126,267Expenses 2025: $120,587Net Income 2025: $5,6802025

Highlighted filing

2025

Revenue$126,267
Expenses$120,587
Net Income$5,680

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.81$0.14$1.68$1.26$1.21$0.06
2024Detailed filing. Detailed filing data is available for this year.$1.78$0.05$1.73$0.93$0.90$0.04
2023Detailed filing. Detailed filing data is available for this year.$1.90$0.10$1.80$0.83$0.94$0.11
2022Detailed filing. Detailed filing data is available for this year.$2.02$0.12$1.91$0.90$1.01$0.11
2021Detailed filing. Detailed filing data is available for this year.$2.09$0.08$2.01$0.99$0.92$0.07
2020Detailed filing. Detailed filing data is available for this year.$2.06$0.06$1.99$1.01$1.01$0.00
2019Detailed filing. Detailed filing data is available for this year.$2.21$0.22$1.99$0.83$0.93$0.10
2018Detailed filing. Detailed filing data is available for this year.$2.35$0.26$2.09$0.83$1.03$0.20
2017Detailed filing. Detailed filing data is available for this year.$2.45$0.16$2.29$0.95$1.14$0.19
2016Detailed filing. Detailed filing data is available for this year.$2.50$0.02$2.48$0.86$1.01$0.15
2015Detailed filing. Detailed filing data is available for this year.$2.65$0.03$2.63$0.92$1.09$0.17
2014Detailed filing. Detailed filing data is available for this year.$2.80$0.00$2.80$0.89$0.96$0.07
2013Summary only. Only limited summary data is available for this year.$2.89$0.02$2.87$0.77$0.90$0.13
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.18$0.18$3.00$1.08
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.11$0.00$3.11$0.93
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Apr 1, 2024 to Mar 31, 2025
Signed
May 14, 2025
Return Version
2024v5.0
Gross Receipts
$187,172
Mission and Program Overview

Mission

FRATERNAL

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$158,800$167,008▲ $8,208
Cash and Non-Interest-Bearing Accounts$13,024$7,817▼ $5,207
Inventories for Sale or Use$6,339$6,339→ $0
Total Assets$178,163$181,164▲ $3,001
Liabilities
Other Liabilities-$11,469-
Accounts Payable and Accrued Expenses$4,706$2,157▼ $2,549
Total Liabilities$4,706$13,626▲ $8,920
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$173,457$167,538▼ $5,919
Total Net Assets Fund Balance$173,457$167,538▼ $5,919
Total Liabilities and Net Assets / Fund Balance$178,163$181,164▲ $3,001

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$83,690$223,483$307,173
Equipment$3,190$100,692$103,882
Land$62,556-$62,556
Leasehold Improvements$1,456$57,088$58,544
Other Land Buildings$16,116$179$16,295
Compensation and Service Providers

Board Members and Trustees

NameTitle
Cathy MeltzerExalted Rule
Mike WadeSecretary
Belita LawhornTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$90,560
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$35,707
All Other Contributions
$6,719
Change in Net Assets
$5,680
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$116,978
Total Fundraising Expense$22,439
Salaries, Compensation, and Employee Benefits$3,609
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$17,466-$22,439$39,905
Insurance-$11,917-$11,917
Occupancy-$11,429-$11,429
Depreciation Depletion$8,087--$8,087
Other Expenses$17,532$4,217-$4,217
Office Expenses-$3,629-$3,629
Other Salaries and Wages-$3,600-$3,600
Fees for Services Accounting-$2,627-$2,627
Conferences and Meetings-$600-$600
Payroll Taxes-$9-$9
Total Functional Expenses$43,085$55,063$22,439$120,587
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Fundraising Eve$51,845---
Total Events$51,845---
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Other Liability$11,469
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
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
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

If a member has a complaint about the business of one of the committees, he or she may present a written description of the complaint to any of the members of the related committee. In addition, the complaint can be read at the next regular meeting. At that point, the necessary action will be taken by the related committee.

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

A new member is sponsored by an existing member. The proposed membership is presented at the regular monthly meeting. At that time, any member can comment on the proposed new member. After the discussion, the new member is voted on by secret ballot. A new member must be approved by 2/3 majority of members present. The new member if accepted is presented at the next regular meeting.

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

There are 7 elected officers--exalted ruler, secretary, treauserer, 3 knights and tiler. The exalted ruler is in effect the president. The secretary handles the paperwork. The treasurer takes care of all the money matters. The tiler is in effect the sergeant at arms. There are 3 elected trustees who work with the exalted ruler and the 3 knights to maintain the lodge property and facilities.there 3 appointed officers--chaplain, inner guard, esquire. The house commitee is made up of 13 members appointed by exalted ruler. The house committee is responsible for operations of the club and restaurant. There are other committees to handle the detail of smaller activities

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

Documents available only to members

Form 990, Page 6, Part VI, Line 19

Documents available only to members

Filing and Contact Details

Filer

Filer Name
Bpoe 1827 Pulaski Elks Lodge
EIN
62-0534820
Phone
9313631424
Address
PO BOX 33, PULASKI, TN 38478
Doing Business As
Bpoe 1827 Pulaski Elks Lodge

Signing Officer

Name
Cathy Meltzer
Title
Exalted Ruler
Phone
9313631424
Signed
2025-05-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Cathy Meltzer
Formed
1954
Legal Domicile
Tn
Voting Board Members
7
Independent Board Members
7
Employees
8

Preparer

Firm
Storey Accounting and Bookkeeping
Address
310 W COLLEGE ST, FAYETTEVILLE, TN 37334
Preparer
Steven B Swindall CPA
Phone
9314332246
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

Operates under the lodge system for the exclusive benefit of its members

Form 990, Part IX, Line 11G

Fundraising events other fees 0 0 22,439 0 0 0 sale of inventory supplies 1,665 0 0 utilities 3,251 0 0 licenses 460 0 0 music/entertainment 5,881 0 0 equipment rental 568 0 0 credit card fees 4,691 0 0 maintenance 950 0 0 total 17,466 0 22,439

Form 990, Part XI, Line 9

Book / tax depreciation difference -313

Raw XML Appendix303 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.

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1IF A MEMBER HAS A COMPLAINT ABOUT THE BUSINESS OF ONE OF THE COMMITTEES, HE OR SHE MAY PRESENT A WRITTEN DESCRIPTION OF THE COMPLAINT TO ANY OF THE MEMBERS OF THE RELATED COMMITTEE. IN ADDITION, THE COMPLAINT CAN BE READ AT THE NEXT REGULAR MEETING. AT THAT POINT, THE NECESSARY ACTION WILL BE TAKEN BY THE RELATED COMMITTEE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2A NEW MEMBER IS SPONSORED BY AN EXISTING MEMBER. THE PROPOSED MEMBERSHIP IS PRESENTED AT THE REGULAR MONTHLY MEETING. AT THAT TIME, ANY MEMBER CAN COMMENT ON THE PROPOSED NEW MEMBER. AFTER THE DISCUSSION, THE NEW MEMBER IS VOTED ON BY SECRET BALLOT. A NEW MEMBER MUST BE APPROVED BY 2/3 MAJORITY OF MEMBERS PRESENT. THE NEW MEMBER IF ACCEPTED IS PRESENTED AT THE NEXT REGULAR MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THERE ARE 7 ELECTED OFFICERS--EXALTED RULER, SECRETARY, TREAUSERER, 3 KNIGHTS AND TILER. THE EXALTED RULER IS IN EFFECT THE PRESIDENT. THE SECRETARY HANDLES THE PAPERWORK. THE TREASURER TAKES CARE OF ALL THE MONEY MATTERS. THE TILER IS IN EFFECT THE SERGEANT AT ARMS. THERE ARE 3 ELECTED TRUSTEES WHO WORK WITH THE EXALTED RULER AND THE 3 KNIGHTS TO MAINTAIN THE LODGE PROPERTY AND FACILITIES.THERE 3 APPOINTED OFFICERS--CHAPLAIN, INNER GUARD, ESQUIRE. THE HOUSE COMMITEE IS MADE UP OF 13 MEMBERS APPOINTED BY EXALTED RULER. THE HOUSE COMMITTEE IS RESPONSIBLE FOR OPERATIONS OF THE CLUB AND RESTAURANT. THERE ARE OTHER COMMITTEES TO HANDLE THE DETAIL OF SMALLER ACTIVITIES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4DOCUMENTS AVAILABLE ONLY TO MEMBERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5DOCUMENTS AVAILABLE ONLY TO MEMBERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6FUNDRAISING EVENTS OTHER FEES 0 0 22,439 0 0 0 SALE OF INVENTORY SUPPLIES 1,665 0 0 UTILITIES 3,251 0 0 LICENSES 460 0 0 MUSIC/ENTERTAINMENT 5,881 0 0 EQUIPMENT RENTAL 568 0 0 CREDIT CARD FEES 4,691 0 0 MAINTENANCE 950 0 0 TOTAL 17,466 0 22,439
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7BOOK / TAX DEPRECIATION DIFFERENCE -313
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART IX, LINE 11G
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART XI, LINE 9
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0178163
IRS990/TotalAssetsEOYAmt0181164
IRS990/TotalAssetsGrp/BOYAmt0178163
IRS990/TotalAssetsGrp/EOYAmt0181164
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt090560
IRS990/TotalEmployeeCnt08
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt022439
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt055063
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt043085
IRS990/TotalFunctionalExpensesGrp/TotalAmt0120587
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt04706
IRS990/TotalLiabilitiesEOYAmt013626
IRS990/TotalLiabilitiesGrp/BOYAmt04706
IRS990/TotalLiabilitiesGrp/EOYAmt013626
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0173457
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0167538
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt035707
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0126267
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0178163
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0181164
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 33
IRS990/USAddress/CityNm0PULASKI
IRS990/USAddress/StateAbbreviationCd0TN
IRS990/USAddress/ZIPCd038478
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0CATHY MELTZER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXALTED RULER
ReturnHeader/BusinessOfficerGrp/PhoneNum09313631424
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BPOE 1827 PULASKI ELKS LODGE
ReturnHeader/Filer/BusinessNameControlTxt0BPOE
ReturnHeader/Filer/EIN0620534820
ReturnHeader/Filer/PhoneNum09313631424
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 33
ReturnHeader/Filer/USAddress/CityNm0PULASKI
ReturnHeader/Filer/USAddress/StateAbbreviationCd0TN
ReturnHeader/Filer/USAddress/ZIPCd038478
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0831558037
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0STOREY ACCOUNTING AND BOOKKEEPING
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0310 W COLLEGE ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0FAYETTEVILLE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0TN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd037334
ReturnHeader/PreparerPersonGrp/PhoneNum09314332246
ReturnHeader/PreparerPersonGrp/PreparationDt02025-07-21
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0STEVEN B SWINDALL CPA
ReturnHeader/ReturnTs02025-07-21T08:52:44-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-04-01
ReturnHeader/TaxPeriodEndDt02025-03-31
ReturnHeader/TaxYr02024

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