Eltham is a small North Coast village located 15 kilometres from Lismore along the Bangalow Road. The Loyal Star of Eltham Lodge No. 234 was established by August 1905. The war memorial is a polished timber honour roll, set within a timber frame behind glass. It features a carved pediment and supporting timber columns. It is a highly decorated monument with symbols of the British Empire and Australian government. Within the pediment it has waratahs, the crossed Australian and Union Jack flags and an early image of the Australian coat of arms. The names are listed in two columns down the centre of the board. They are listed in the order they enlisted for service. The Northern Star (Lismore), 14 March 1916, described the unveiling ceremony in detail. The ceremony was held in the Lodge Room on 8 March 1916. Past Grand Brother Lockett was elected to the chair and those who accompanied him on the platform were District Grandmaster Brother Tinsen, District Secretary Brother A. Gibson and P.G. Brother Klein. Brother Tinsen was asked to perform the unveiling. The Secretary, Brother Walmsley, thanked the speakers and on behalf of the Lodge, asked Brothers Klein and Higgins to accept their thanks for the handsome board, which they had donated to the Lodge. A musical programme including overtures, songs and recitations was followed, along with refreshments. The newspaper account listed the eight names inscribed on the roll at that date. Other names were added as members enlisted. The roll is now located in the Eltham Masonic Lodge.