Civic Intelligence

Fraternal Order of Eagles 3242

990 • Fiscal year 2017 • EIN 23-7132595

Jun 01, 2016 to May 31, 2017 • Filed on Oct 12, 2017

Refreshing map…

119 N CherryBurlington, WA 98233

(360) 755-0483

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

80th percentile

0.25x

Higher debt load relative to assets than 80% of similar nonprofits.

2017 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2017

Liabilities / Revenue

94th percentile

1.75x

Higher debt load relative to revenue than 94% of similar nonprofits.

2017 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2017

Net Margin

10th percentile

-24%

Higher net margin than 10% of similar nonprofits.

2017 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2017

Top Officer Pay

49th percentile

$0

Higher top officer pay than 49% of similar nonprofits.

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

2017 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2017

Asset Growth

65th percentile

3.3%

Faster asset growth than 65% of similar nonprofits.

2017 filings • 501(c)8 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Revenue Growth

1st percentile

-72%

Faster revenue growth than 1% of similar nonprofits.

2017 filings • 501(c)8 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Assets

Up

$337,811

Up $10,916 (+3.3%) from 2016

Net Assets

Down

$254,881

Down $11,499 (-4.3%) from 2016

Liabilities

Up

$82,930

Up $22,415 (+37%) from 2016

Revenue

Down

$47,449

Down $121,227 (-72%) from 2016

Expenses

Down

$58,948

Down $134,406 (-70%) from 2016

Net Income

Up

-$11,499

Up $13,179 (+53%) from 2016

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$1.0M$500K$0Assets 2012: $236,227Liabilities 2012: $683Net Assets 2012: $235,5442012Assets 2013: $258,616Liabilities 2013: $5,952Net Assets 2013: $252,6642013Assets 2014: $267,174Liabilities 2014: $3,669Net Assets 2014: $263,5052014Assets 2015: $311,198Liabilities 2015: $20,140Net Assets 2015: $291,0582015Assets 2016: $326,895Liabilities 2016: $60,515Net Assets 2016: $266,3802016Assets 2017: $337,811Liabilities 2017: $82,930Net Assets 2017: $254,8812017Assets 2018: $381,090Liabilities 2018: $115,321Net Assets 2018: $265,7692018Assets 2019: $436,952Liabilities 2019: $150,003Net Assets 2019: $286,9492019Assets 2020: $430,040Liabilities 2020: $2,401Net Assets 2020: $427,6392020Assets 2022: $546,488Liabilities 2022: $3,989Net Assets 2022: $542,4992022Assets 2025: $817,739Liabilities 2025: $8,640Net Assets 2025: $809,0992025

Highlighted filing

2017

Assets$337,811
Liabilities$82,930
Net Assets$254,881

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$1.5M$1.0M$500K$0-$500KExpenses 2012: $249,2242012Expenses 2013: $300,1452013Revenue 2014: $280,643Expenses 2014: $269,802Net Income 2014: $10,8412014Revenue 2015: $99,013Expenses 2015: $71,460Net Income 2015: $27,5532015Revenue 2016: $168,676Expenses 2016: $193,354Net Income 2016: -$24,6782016Revenue 2017: $47,449Expenses 2017: $58,948Net Income 2017: -$11,4992017Revenue 2018: $95,677Expenses 2018: $84,789Net Income 2018: $10,8882018Revenue 2019: $387,930Expenses 2019: $366,750Net Income 2019: $21,1802019Revenue 2020: $329,403Expenses 2020: $342,797Net Income 2020: -$13,3942020Revenue 2022: $669,378Expenses 2022: $603,147Net Income 2022: $66,2312022Revenue 2025: $1,067,911Expenses 2025: $951,307Net Income 2025: $116,6042025

Highlighted filing

2017

Revenue$47,449
Expenses$58,948
Net Income-$11,499
Jump To
Filing Snapshot
Filing Period
Jun 1, 2016 to May 31, 2017
Signed
Oct 12, 2017
Return Version
2016v3.0
Gross Receipts
$754,172
Mission and Program Overview

Mission

Domestic fraternal organization, local charity support

Domestic fraternal organization, local charities

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$185,709$171,381▼ $14,328
Savings and Temporary Cash Investments$69,771$93,895▲ $24,124
Land, Buildings, and Equipment, Net$66,959$68,079▲ $1,120
Inventories for Sale or Use$4,456$4,456→ $0
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$326,895$337,811▲ $10,916
Other Assets Total-$0-
Liabilities
Other Liabilities$51,265$82,930▲ $31,665
Accounts Payable and Accrued Expenses$9,250--
Total Liabilities$60,515$82,930▲ $22,415
Net Assets / Fund Balance
Unrestricted Net Assets$266,380$254,881▼ $11,499
Total Net Assets Fund Balance$266,380$254,881▼ $11,499
Total Liabilities and Net Assets / Fund Balance$326,895$337,811▲ $10,916

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$11,958$69,845$81,803
Equipment$9,169$66,470$75,639
Other Land Buildings$10,360$63,559$73,919
Buildings$16,592$31,017$47,609
Land$20,000-$20,000
Compensation and Service Providers

Board Members and Trustees

NameTitle
Ken DaviesPast President
Marvin WhitePresident
Mark BaxterVice President
Andy KollarTrustee
Clint MillerTrustee
Dave SchmitzTrustee
Doug AdkinsTrustee
Tom OgdonTrustee
Dave MalseedChaplain
Bob PeelConductor
James BaldwinInside Guard
Daniel GilbertSecretary
Raymond GilbertTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$27,368
Program Service Revenue
$0
Investment Income
$300
Other Revenue
$19,781
All Other Contributions
$514
Change in Net Assets
$-11,499
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$26,678
Grants and Similar Amounts Paid$14,921
Salaries, Compensation, and Employee Benefits$6,604
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Benefits to Members---$10,745
Grants to Domestic Orgs---$10,264
Other Salaries and Wages---$6,604
Depreciation Depletion---$4,880
Grants to Domestic Individuals---$4,657
Office Expenses---$2,631
Occupancy---$1,352
Fees for Services Accounting---$980
Fees for Services Other---$940
Other Expenses---$357
All Other Expenses---$219
Travel---$162
Conferences and Meetings---$36
Total Functional Expenses$0$0$0$58,948
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$144,084
Gaming Direct Expenses$117,327
Fundraising Gross Income$7,673
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Golf Tournament$7,673$7,673-$7,673
Total Events$7,673$7,673-$7,673
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Liabilities$80,872
Sales Tax Payable$2,058
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Backup withholding compliance
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
Yes
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, Part VI, Line 6: Explanation of Classes of Members or Shareholder

The organization has several members

Form 990, Part VI, Line 7A: How Members or Shareholders Elect Governing Body

The general members of the organization elect the members of the board of trustees/officers.

Form 990, Part VI, Line 7B: Describe Decisions of Governing Body Approval by Members or Shareholders

The general members vote on all major expenditures of the organization.

Form 990, Part VI, Line 11B: Form 990 Review Process

The organization's financial committee reviews the 990 and presents it to the board.

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

Compensation for the secretary is established by the grand aerie parent organization and voted upon by the general members.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

The public may request copies of the governing documents from the organization in writing or in person, and the organization will respond in a timely manner.

Filing and Contact Details

Filer

Filer Name
Fraternal Order of Eagles
EIN
23-7132595
Phone
3607550483
Address
119 N CHERRY, BURLINGTON, WA 98233

Signing Officer

Name
Ken Davies
Title
President
Signed
2017-10-12
Discuss with paid preparer
Yes

Organization Details

Legal Domicile
Wa
Voting Board Members
13
Independent Board Members
13
Employees
14
Volunteers
3

Preparer

Firm
John Lee CPA Ps
Address
829 COOK ROAD, SEDRO WOOLLEY, WA 98284
Preparer
John J Lee CPA
Phone
3608569996
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IRS990/NetIncomeOrLossGrp/ExclusionAmt0-16269
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt0-16269
IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt01500
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt01500
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt01352
IRS990/OfficeExpensesGrp/TotalAmt02631
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OrgFiledInLieuOfForm1041Ind0false
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0Program Supplies
IRS990/OtherExpensesGrp/Desc1Printing and Publications
IRS990/OtherExpensesGrp/Desc2PICNIC EXPENSES
IRS990/OtherExpensesGrp/Desc3GRAND AERIE SUPPLIES
IRS990/OtherExpensesGrp/TotalAmt07350
IRS990/OtherExpensesGrp/TotalAmt17127
IRS990/OtherExpensesGrp/TotalAmt2644
IRS990/OtherExpensesGrp/TotalAmt3357
IRS990/OtherLiabilitiesGrp/BOYAmt051265
IRS990/OtherLiabilitiesGrp/EOYAmt082930
IRS990/OtherRevenueMiscGrp/Desc0OTHER REVENUE
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0120
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0120
IRS990/OtherRevenueTotalAmt0120
IRS990/OtherSalariesAndWagesGrp/TotalAmt06604
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/TotalAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYBenefitsPaidToMembersAmt011050
IRS990/PYContributionsGrantsAmt045260
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt014913
IRS990/PYInvestmentIncomeAmt0757
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt024819
IRS990/PYOtherRevenueAmt0122659
IRS990/PYRevenuesLessExpensesAmt0-24678
IRS990/PYSalariesCompEmpBnftPaidAmt0142572
IRS990/PYTotalExpensesAmt0193354
IRS990/PYTotalRevenueAmt0168676
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-11499
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt01500
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt069771
IRS990/SavingsAndTempCashInvstGrp/EOYAmt093895
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt016592
IRS990ScheduleD/BuildingsGrp/DepreciationAmt031017
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt047609
IRS990ScheduleD/EquipmentGrp/BookValueAmt09169
IRS990ScheduleD/EquipmentGrp/DepreciationAmt066470
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt075639
IRS990ScheduleD/LandGrp/BookValueAmt020000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt020000
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt011958
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt069845
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt081803
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt010360
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt063559
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt073919
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt080872
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt12058
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL LIABILITIES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1SALES TAX PAYABLE
IRS990ScheduleD/TotalBookValueLandBuildingsAmt068079
IRS990ScheduleD/TotalLiabilityAmt082930
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/CharitableDistributionRqrInd0false
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0GOLF TOURNAMENT
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt07673
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt07673
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt07673
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt07673
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt07673
IRS990ScheduleG/GamingInformationGrp/CashPrizesPullTabsAmt050505
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt050505
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt0117327
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt0144084
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt0144084
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt026757
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt066822
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt066822
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0false
IRS990ScheduleG/GamingManagerIsDirectorOfcrInd0X
IRS990ScheduleG/GamingManagerPersonNm0MICHELLE BRUCE
IRS990ScheduleG/GamingManagerServicesProvTxt0DAILY REPORTS/STATE TAX RETURNS
IRS990ScheduleG/GamingOtherFacilityPct01.00000
IRS990ScheduleG/GamingWithNonmembersInd0false
IRS990ScheduleG/IndividualWithBooksNm0MICHELLE BRUCE
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt0119 N CHERRY ST
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0BURLINGTON
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0WA
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd098233
IRS990ScheduleG/StatesWhereGamingConductedCd0WA
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION HAS SEVERAL MEMBERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE GENERAL MEMBERS OF THE ORGANIZATION ELECT THE MEMBERS OF THE BOARD OF TRUSTEES/OFFICERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE GENERAL MEMBERS VOTE ON ALL MAJOR EXPENDITURES OF THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION'S FINANCIAL COMMITTEE REVIEWS THE 990 AND PRESENTS IT TO THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4COMPENSATION FOR THE SECRETARY IS ESTABLISHED BY THE GRAND AERIE PARENT ORGANIZATION AND VOTED UPON BY THE GENERAL MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE PUBLIC MAY REQUEST COPIES OF THE GOVERNING DOCUMENTS FROM THE ORGANIZATION IN WRITING OR IN PERSON, AND THE ORGANIZATION WILL RESPOND IN A TIMELY MANNER.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 7a: How Members or Shareholders Elect Governing Body
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 7b: Describe Decisions of Governing Body Approval by Members or Shareholders
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management

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