﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2025v4.1" xsi:schemaLocation="http://www.irs.gov/efile">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2026-09-15T10:05:16-07:00</ReturnTs>
    <TaxPeriodEndDt>2026-03-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>921158401</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>Bunner CPA PLLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>305 S Green St Suite 300</AddressLine1Txt>
        <CityNm>Morganton</CityNm>
        <StateAbbreviationCd>NC</StateAbbreviationCd>
        <ZIPCd>28655</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2025-04-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>560584424</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>BPO of Elks Lodge 1852</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>BPOO</BusinessNameControlTxt>
      <PhoneNum>8284378290</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO Box 953</AddressLine1Txt>
        <CityNm>Morganton</CityNm>
        <StateAbbreviationCd>NC</StateAbbreviationCd>
        <ZIPCd>28680</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>Kolby Watts</PersonNm>
      <PersonTitleTxt>Exalted Ruler</PersonTitleTxt>
      <SignatureDt>2026-09-14</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>Gregory P Bunner CPA</PreparerPersonNm>
      <PTIN>P01846848</PTIN>
      <PhoneNum>8282193401</PhoneNum>
      <SelfEmployedInd>X</SelfEmployedInd>
    </PreparerPersonGrp>
    <TaxYr>2025</TaxYr>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990EZ documentId="IRS990EZ" referenceDocumentId="TransfersPersonalBenefitsContr IRS990ScheduleO" softwareId="25022934" softwareVersionNum="2025v4.1">
      <GroupExemptionNum>1856</GroupExemptionNum>
      <MethodOfAccountingOtherDesc>Modified Cash</MethodOfAccountingOtherDesc>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501cInd organization501cTypeTxt="8">X</Organization501cInd>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>190738</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>13410</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>11274</ProgramServiceRevenueAmt>
      <MembershipDuesAmt>36529</MembershipDuesAmt>
      <InvestmentIncomeAmt>216</InvestmentIncomeAmt>
      <CostOrOtherBasisExpenseSaleAmt>0</CostOrOtherBasisExpenseSaleAmt>
      <FundraisingGrossIncomeAmt referenceDocumentId="IRS990ScheduleG">73310</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>17681</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>55629</SpecialEventsNetIncomeLossAmt>
      <GrossSalesOfInventoryAmt>50349</GrossSalesOfInventoryAmt>
      <CostOfGoodsSoldAmt>20404</CostOfGoodsSoldAmt>
      <GrossProfitLossSlsOfInvntryAmt>29945</GrossProfitLossSlsOfInvntryAmt>
      <OtherRevenueTotalAmt>5650</OtherRevenueTotalAmt>
      <TotalRevenueAmt>152653</TotalRevenueAmt>
      <SalariesOtherCompEmplBnftAmt>15969</SalariesOtherCompEmplBnftAmt>
      <FeesAndOtherPymtToIndCntrctAmt>14272</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>34864</OccupancyRentUtltsAndMaintAmt>
      <PrintingPublicationsPostageAmt>73</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>48762</OtherExpensesTotalAmt>
      <TotalExpensesAmt>113940</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>38713</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>127631</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>166344</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>35927</BOYAmt>
        <EOYAmt>85149</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <LandAndBuildingsGrp>
        <BOYAmt>81971</BOYAmt>
        <EOYAmt>75538</EOYAmt>
      </LandAndBuildingsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>10996</BOYAmt>
        <EOYAmt>8409</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>128894</BOYAmt>
        <EOYAmt>169096</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>1263</BOYAmt>
        <EOYAmt>2752</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>127631</BOYAmt>
        <EOYAmt>166344</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>Fraternal Organization</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Organization serves members providing bar services, meeting &amp; social accomodation, representation &amp; general support</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Kolby Watts</PersonNm>
        <TitleTxt>Exalted Ruler</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Jarrod Bailey</PersonNm>
        <TitleTxt>Leading Knight</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Joey Mull</PersonNm>
        <TitleTxt>Trustee</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Eric Woody</PersonNm>
        <TitleTxt>Lecturin Knight</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Debbie Dale</PersonNm>
        <TitleTxt>Secretary</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Nicole Neubauer</PersonNm>
        <TitleTxt>Treasurer</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Ralph Orders</PersonNm>
        <TitleTxt>Trustee</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Loretta Moses</PersonNm>
        <TitleTxt>Trustee</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>John Carpenter</PersonNm>
        <TitleTxt>Trustee</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Buddy Fisher</PersonNm>
        <TitleTxt>Trustee</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Wendy Bradshaw</PersonNm>
        <TitleTxt>Loyal Knight</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Tiffany Epstein</PersonNm>
        <TitleTxt>Chaplain</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Lisa Mull</PersonNm>
        <TitleTxt>Tiler</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Ryan Epstein</PersonNm>
        <TitleTxt>Inner Guard</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <TaxImposedUnderIRC4911Amt>0</TaxImposedUnderIRC4911Amt>
      <TaxImposedUnderIRC4912Amt>0</TaxImposedUnderIRC4912Amt>
      <TaxImposedUnderIRC4955Amt>0</TaxImposedUnderIRC4955Amt>
      <TaxImposedOnOrganizationMgrAmt>0</TaxImposedOnOrganizationMgrAmt>
      <TaxReimbursedByOrganizationAmt>0</TaxReimbursedByOrganizationAmt>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>Nicole Neubauer</PersonNm>
        <USAddress>
          <AddressLine1Txt>500 Golf Course Rd</AddressLine1Txt>
          <CityNm>Morganton</CityNm>
          <StateAbbreviationCd>NC</StateAbbreviationCd>
          <ZIPCd>28655</ZIPCd>
        </USAddress>
        <PhoneNum>8284137248</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
    </IRS990EZ>
    <IRS990ScheduleG documentId="IRS990ScheduleG" softwareId="25022934" softwareVersionNum="2025v4.1">
      <FundraisingEventInformationGrp>
        <Event1Nm>Raffle</Event1Nm>
        <GrossReceiptsEvent1Amt>73310</GrossReceiptsEvent1Amt>
        <GrossRevenueEvent1Amt>73310</GrossRevenueEvent1Amt>
        <FoodAndBeverageEvent1Amt>3100</FoodAndBeverageEvent1Amt>
        <OtherDirectExpensesEvent1Amt>14581</OtherDirectExpensesEvent1Amt>
        <GrossReceiptsTotalAmt>73310</GrossReceiptsTotalAmt>
        <GrossRevenueTotalEventsAmt>73310</GrossRevenueTotalEventsAmt>
        <FoodAndBeverageTotalEventsAmt>3100</FoodAndBeverageTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>14581</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>17681</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>55629</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="IRS990ScheduleO" softwareId="25022934" softwareVersionNum="2025v4.1">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Revenue.1</FormAndLineReferenceDesc>
        <ExplanationTxt>Other Miscellaneous Income $5650</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.1</FormAndLineReferenceDesc>
        <ExplanationTxt>Per Capita Dues $12406</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.2</FormAndLineReferenceDesc>
        <ExplanationTxt>Depreciation $8422</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.3</FormAndLineReferenceDesc>
        <ExplanationTxt>Member assistance $5700</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.4</FormAndLineReferenceDesc>
        <ExplanationTxt>Insurance $5393</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.5</FormAndLineReferenceDesc>
        <ExplanationTxt>Licenses $4450</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.6</FormAndLineReferenceDesc>
        <ExplanationTxt>Program expenses $4404</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.7</FormAndLineReferenceDesc>
        <ExplanationTxt>Lodge Supplies $2310</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.8</FormAndLineReferenceDesc>
        <ExplanationTxt>Contributions $1567</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.9</FormAndLineReferenceDesc>
        <ExplanationTxt>Office supplies $955</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.10</FormAndLineReferenceDesc>
        <ExplanationTxt>Bank fees $901</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.11</FormAndLineReferenceDesc>
        <ExplanationTxt>Travel $853</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.12</FormAndLineReferenceDesc>
        <ExplanationTxt>New Member meals $542</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.13</FormAndLineReferenceDesc>
        <ExplanationTxt>Elks Conventions $470</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.14</FormAndLineReferenceDesc>
        <ExplanationTxt>Veteran Activities $389</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Assets.1</FormAndLineReferenceDesc>
        <ExplanationTxt>Inventory - Beginning $4698 Inventory - Ending $4100</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Assets.2</FormAndLineReferenceDesc>
        <ExplanationTxt>FF&amp;E - Beginning $6298 FF&amp;E - Ending $4309</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Total Liabilities.1</FormAndLineReferenceDesc>
        <ExplanationTxt>Payroll tax - Beginning $991 Payroll tax - Ending $991</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Total Liabilities.2</FormAndLineReferenceDesc>
        <ExplanationTxt>Sales tax - Beginning $272 Sales tax - Ending $1761</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>