Civic Intelligence

Fraternal Order of Eagles Aerie 2173

990 • Fiscal year 2020 • EIN 23-7138231

Jun 01, 2019 to May 31, 2020 • Filed on May 21, 2021

201 Outer LoopLouisville, KY 40214

(502) 363-2241

Siviq Scores

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

Liabilities / Assets

43rd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2020 filings • 501(c)8 • <$500k nonprofits • Source year 2020

Liabilities / Revenue

43rd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2020 filings • 501(c)8 • <$500k nonprofits • Source year 2020

Net Margin

57th percentile

3.1%

Higher net margin than 57% of similar nonprofits.

2020 filings • 501(c)8 • <$500k nonprofits • Source year 2020

Top Officer Pay

76th percentile

$0

Higher top officer pay than 76% of similar nonprofits.

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

2020 filings • 501(c)8 • <$500k nonprofits • Source year 2020

Asset Growth

48th percentile

-1.8%

Faster asset growth than 48% of similar nonprofits.

2020 filings • 501(c)8 • <$500k nonprofits • Annualized from 2019 to 2020

Revenue Growth

75th percentile

4.7%

Faster revenue growth than 75% of similar nonprofits.

2020 filings • 501(c)8 • <$500k nonprofits • Annualized from 2019 to 2020

Assets

Down

$84,009

Down $1,514 (-1.8%) from 2019

Net Assets

Down

$84,009

Down $1,514 (-1.8%) from 2019

Liabilities

Flat

$0

Flat from 2019

Revenue

Up

$71,182

Up $3,188 (+4.7%) from 2019

Expenses

Up

$68,986

Up $5,336 (+8.4%) from 2019

Net Income

Down

$2,196

Down $2,148 (-49%) from 2019

Historical Trend

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2015: $133,685Liabilities 2015: $42,185Net Assets 2015: $91,5002015Assets 2016: $100,663Liabilities 2016: $0Net Assets 2016: $100,6632016Assets 2017: $87,403Net Assets 2017: $87,4032017Assets 2018: $81,179Net Assets 2018: $81,1792018Assets 2019: $85,523Liabilities 2019: $0Net Assets 2019: $85,5232019Assets 2020: $84,009Liabilities 2020: $0Net Assets 2020: $84,0092020Assets 2021: $113,828Liabilities 2021: $2,970Net Assets 2021: $110,8582021Assets 2022: $130,168Liabilities 2022: $629Net Assets 2022: $129,5392022Assets 2023: $129,367Liabilities 2023: $1,572Net Assets 2023: $127,7952023Assets 2024: $136,941Liabilities 2024: $507Net Assets 2024: $136,4342024Assets 2025: $246,109Liabilities 2025: $1,123Net Assets 2025: $244,9862025

Highlighted filing

2020

Assets$84,009
Liabilities$0
Net Assets$84,009

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2015: $43,922Expenses 2015: $58,119Net Income 2015: -$14,1972015Revenue 2016: $64,236Expenses 2016: $55,073Net Income 2016: $9,1632016Revenue 2017: $30,635Expenses 2017: $43,895Net Income 2017: -$13,2602017Revenue 2018: $30,892Expenses 2018: $37,116Net Income 2018: -$6,2242018Revenue 2019: $67,994Expenses 2019: $63,650Net Income 2019: $4,3442019Revenue 2020: $71,182Expenses 2020: $68,986Net Income 2020: $2,1962020Revenue 2021: $106,873Expenses 2021: $80,024Net Income 2021: $26,8492021Revenue 2022: $131,104Expenses 2022: $112,423Net Income 2022: $18,6812022Revenue 2023: $118,416Expenses 2023: $109,819Net Income 2023: $8,5972023Revenue 2024: $141,490Expenses 2024: $132,851Net Income 2024: $8,6392024Revenue 2025: $252,090Expenses 2025: $143,538Net Income 2025: $108,5522025

Highlighted filing

2020

Revenue$71,182
Expenses$68,986
Net Income$2,196
Jump To
Filing Snapshot
Filing Period
Jun 1, 2019 to May 31, 2020
Signed
May 21, 2021
Return Version
2019v5.0
Gross Receipts
$398,737
Mission and Program Overview

Mission

To promote brotherhood within our organization, our community and to help those less fortunate

Promote brotherhood and fraternalism through our organization and community by giving to those less fortunate and lessening ills of all of those we can.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$51,364$51,364→ $0
Pd in Cap Srpls Land Bldg Eqp Fund$51,364$51,364→ $0
Cash and Non-Interest-Bearing Accounts$25,655$25,594▼ $61
Cap Stk Tr Prin Current Funds$25,655$25,594▼ $61
Rtn Earn Endowment Incm Other Fnds$4,794$7,051▲ $2,257
Inventories for Sale or Use$4,794$7,051▲ $2,257
Loans From Officers Directors$0$0→ $0
Total Assets$81,813$84,009▲ $2,196
Liabilities
Accounts Payable and Accrued Expenses$0$0→ $0
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Other Liabilities$0--
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$81,813$84,009▲ $2,196
Total Liabilities and Net Assets / Fund Balance$81,813$84,009▲ $2,196

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$30,248$0$30,248
Land$21,116-$21,116
Other Land Buildings$0$0$0
Equipment$0$0$0
Leasehold Improvements$0$0$0
Compensation and Service Providers

Board Members and Trustees

NameTitle
Robert SamplePresident
Ken WittryVice President
Armando AlbiterTrustee
Bill DruryTrustee
Jimmy DruryTrustee
Mike SlackTrustee
Russell DruryTrustee
Gregory BowlingSecretary
Lee NejdlTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$6,350
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$64,832
All Other Contributions
$1,200
Change in Net Assets
$2,196
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$44,136
Grants and Similar Amounts Paid$24,850
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs---$23,500
Occupancy---$19,618
Other Expenses---$6,400
Insurance---$5,648
Grants to Domestic Individuals---$1,350
Office Expenses---$1,233
Conferences and Meetings---$609
Fees for Services Accounting---$600
Advertising---$500
Fees for Services Legal---$460
Fees for Services Management---$100
Total Functional Expenses$0$0$0$68,986
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Fairdale High School Alumni Assoc IncFairdale, KY-To Promote Fellowship, Teamwork and School Spirit for the Local School and Community by This Donation Used to Fund Programs for Students That Are Not or Underfunded in the Budget$15,704
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$321,575
Gaming Direct Expenses$300,156
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

Our membership makes all the business decisions as a whole by majority vote, there is no board of directors making those decisions every item unless set in policy goes before the mebership to decide. Every member is equal with the other

Form 990, Part VI, Section A, Line 7A

Membership is the governing body but yes they have the votes to elect officers

Form 990, Part VI, Section A, Line 7B

As explained before all matters of interest go before the entire membership unless policy has given that task to somewhere else

Form 990, Part VI, Section B, Line 11B

It is read at the regular business meeting and approved to file two weeks before the efile is sent. This is done along with our annual financial report given to those in attendance that typically includes a Statement of Financial Position, Statement of Activity and a Balance Sheet.

Form 990, Part VI, Section B, Line 12C

At the beginning of each fiscal year each officer is asked if the have any stake with any of our current vendors that currently provide service or products. If so was the required process completed per the policy if so then all documentation stays on file for the current year if not we cease to do any business with the entity or the officer can resign, once compliance is achieved business may resume.

Form 990, Part VI, Section C, Line 19

Our organization is governed by the Constitution and Annotated Statutes of the Fraternal Order of Eagles, this our local by-laws, house rules and harassment policy are all posted in a noticeable place where anyone that is inside our building can access

Filing and Contact Details

Filer

Filer Name
Fraternal Order of Eagles
EIN
23-7138231
Phone
5023632241
Address
201 Outer Loop, Louisville, KY 40214

Signing Officer

Name
Gregory Bowling
Title
Agent
Phone
5023038026
Signed
2021-05-21

Organization Details

Principal Officer
Greg Bowling
Formed
1934
Legal Domicile
Ky
Voting Board Members
185
Independent Board Members
185
Employees
0
Volunteers
8
Supplemental Narrative

Additional Explanations

Form 990, Header, Line B

No longer can file form 990ez due to gross receipts exceeding $200k

Financial Statement Notes

Schedule D, Part VI, Line 1A

This is land owned by organzization in which they operate upon

Schedule D, Part VI, Line 1B

This is the building in which our club operates from as part of business as usual

Raw XML AppendixShowing 400 of 488 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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IRS990/OtherLiabilitiesGrp/BOYAmt00
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/TotalAmt00
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/TotalAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt051364
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt051364
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0Greg Bowling
IRS990/PriorPeriodAdjustmentsAmt00
IRS990/ProfessionalFundraisingInd00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0500
IRS990/PYGrantsAndSimilarPaidAmt015700
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt047950
IRS990/PYOtherRevenueAmt067994
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt04844
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt063650
IRS990/PYTotalRevenueAmt068494
IRS990/ReconcilationRevenueExpnssAmt02196
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RelatedOrganizationsAmt00
IRS990/RentalIncomeOrLossGrp/PersonalAmt00
IRS990/RentalIncomeOrLossGrp/RealAmt00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt027082
IRS990/RoyaltiesRevenueGrp/ExclusionAmt00
IRS990/RoyaltiesRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RoyaltiesRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt04794
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt07051
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt030248
IRS990ScheduleD/BuildingsGrp/DepreciationAmt00
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt030248
IRS990ScheduleD/EquipmentGrp/BookValueAmt00
IRS990ScheduleD/EquipmentGrp/DepreciationAmt00
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/LandGrp/BookValueAmt021116
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt021116
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THIS IS LAND OWNED BY ORGANZIZATION IN WHICH THEY OPERATE UPON
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1THIS IS THE BUILDING IN WHICH OUR CLUB OPERATES FROM AS PART OF BUSINESS AS USUAL
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule D, Part VI, Line 1a
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Schedule D, Part VI, Line 1b
IRS990ScheduleD/TotalBookValueLandBuildingsAmt051364
IRS990ScheduleG/CharitableDistributionRqrInd00
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd01
IRS990ScheduleG/DistributedAmt024850
IRS990ScheduleG/GamingInformationGrp/CashPrizesOtherGamingAmt010046
IRS990ScheduleG/GamingInformationGrp/CashPrizesPullTabsAmt0262508
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt0272554
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt0300156
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt028072
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt0293503
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt0321575
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt021419
IRS990ScheduleG/GamingInformationGrp/NonCashPrizesOtherGamingAmt00
IRS990ScheduleG/GamingInformationGrp/NonCashPrizesPullTabsAmt00
IRS990ScheduleG/GamingInformationGrp/NonCashPrizesTotalGamingAmt00
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssOtherGamingAmt02539
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt018607
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt016068
IRS990ScheduleG/GamingInformationGrp/RentFacilityCostsPullTabsAmt08000
IRS990ScheduleG/GamingInformationGrp/RentFcltyCostsOtherGamingAmt0995
IRS990ScheduleG/GamingInformationGrp/RentFcltyCostsTotalGamingAmt08995
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd01
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingPct01
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd01
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsPct01
IRS990ScheduleG/GamingManagerCompensationAmt00
IRS990ScheduleG/GamingManagerIsDirectorOfcrInd0X
IRS990ScheduleG/GamingManagerPersonNm0GREG BOWLING
IRS990ScheduleG/GamingManagerServicesProvTxt0PROMOTES GAMING, MAINTAINS INVENTORY, MAKES CASH DEPOSITS
IRS990ScheduleG/GamingOtherFacilityPct00.05
IRS990ScheduleG/GamingOwnFacilityPct00.95
IRS990ScheduleG/GamingRevenueReceivedByOrgAmt070
IRS990ScheduleG/GamingRevenueRtnBy3PrtyAmt030
IRS990ScheduleG/GamingWithNonmembersInd00
IRS990ScheduleG/IndividualWithBooksNm0BRENDA BOWLING
IRS990ScheduleG/LicensedInd01
IRS990ScheduleG/LicenseSuspendedEtcInd00
IRS990ScheduleG/MemberOfOtherEntityInd00
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt0201 OUTER LOOP
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0LOUISVILLE
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0KY
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd040214
IRS990ScheduleG/StatesWhereGamingConductedCd0KY
IRS990ScheduleG/SupplementalInformationDetail/ExplanationTxt0Org tries to donate most profits from gaming activities by keeping expenses low
IRS990ScheduleG/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule G, Part III, Line 17a
IRS990ScheduleG/ThirdPartyBusinessName/BusinessNameLine1Txt0CHRARITABLE GAMING DISTRIBUTORS
IRS990ScheduleG/ThirdPartyUSAddress/AddressLine1Txt01023 LANDIS LN
IRS990ScheduleG/ThirdPartyUSAddress/AddressLine2Txt0UNIT B
IRS990ScheduleG/ThirdPartyUSAddress/CityNm0MT WASHINGTON
IRS990ScheduleG/ThirdPartyUSAddress/StateAbbreviationCd0KY
IRS990ScheduleG/ThirdPartyUSAddress/ZIPCd040047
IRS990ScheduleI/GrantRecordsMaintainedInd00
IRS990ScheduleI/RecipientTable/CashGrantAmt015704
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt00
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0TO PROMOTE FELLOWSHIP, TEAMWORK AND SCHOOL SPIRIT FOR THE LOCAL SCHOOL AND COMMUNITY BY THIS DONATION USED TO FUND PROGRAMS FOR STUDENTS THAT ARE NOT OR UNDERFUNDED IN THE BUDGET
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0FAIRDALE HIGH SCHOOL ALUMNI ASSOC INC
IRS990ScheduleI/RecipientTable/RecipientEIN0201985800
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt01001 FAIRDALE RD
IRS990ScheduleI/RecipientTable/USAddress/CityNm0FAIRDALE
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0KY
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd040118
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0We investigate he organizations grants are made to by requesting a resume from any group who is being considered for a grant before distributions are made. Their reputation is our monitor for local groups at any moment any of these group could be removed from consideration on any future grants if sketchy activity is presumed
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule I, Part I, Line 2
IRS990ScheduleI/Total501c3OrgCnt02883
IRS990ScheduleI/TotalOtherOrgCnt06263
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0No longer can file form 990ez due to gross receipts exceeding $200k
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1OUR MEMBERSHIP MAKES ALL THE BUSINESS DECISIONS AS A WHOLE BY MAJORITY VOTE, THERE IS NO BOARD OF DIRECTORS MAKING THOSE DECISIONS EVERY ITEM UNLESS SET IN POLICY GOES BEFORE THE MEBERSHIP TO DECIDE. EVERY MEMBER IS EQUAL WITH THE OTHER

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