Civic Intelligence

Fraternal Order of Eagles Aerie 2173

990 • Fiscal year 2021 • EIN 23-7138231

Jun 01, 2020 to May 31, 2021 • Filed on Jun 10, 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

52nd percentile

0.03x

Higher debt load relative to assets than 52% of similar nonprofits.

2021 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2021

Liabilities / Revenue

41st percentile

0.03x

Higher debt load relative to revenue than 41% of similar nonprofits.

2021 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2021

Net Margin

78th percentile

25%

Higher net margin than 78% of similar nonprofits.

2021 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2021

Top Officer Pay

52nd percentile

$0

Higher top officer pay than 52% of similar nonprofits.

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

2021 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2021

Asset Growth

93rd percentile

35%

Faster asset growth than 93% of similar nonprofits.

2021 filings • 501(c)8 • $500k-$1M nonprofits • Annualized from 2020 to 2021

Revenue Growth

86th percentile

50%

Faster revenue growth than 86% of similar nonprofits.

2021 filings • 501(c)8 • $500k-$1M nonprofits • Annualized from 2020 to 2021

Assets

Up

$113,828

Up $29,819 (+35%) from 2020

Net Assets

Up

$110,858

Up $26,849 (+32%) from 2020

Liabilities

Up

$2,970

Up $2,970 from 2020

Revenue

Up

$106,873

Up $35,691 (+50%) from 2020

Expenses

Up

$80,024

Up $11,038 (+16%) from 2020

Net Income

Up

$26,849

Up $24,653 (+1123%) from 2020

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

2021

Assets$113,828
Liabilities$2,970
Net Assets$110,858

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

2021

Revenue$106,873
Expenses$80,024
Net Income$26,849
Jump To
Filing Snapshot
Filing Period
Jun 1, 2020 to May 31, 2021
Signed
Jun 10, 2021
Return Version
2020v4.0
Gross Receipts
$551,303
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$56,035▲ $4,671
Pd in Cap Srpls Land Bldg Eqp Fund$51,364$53,065▲ $1,701
Cap Stk Tr Prin Current Funds$25,594$53,060▲ $27,466
Cash and Non-Interest-Bearing Accounts$25,594$35,931▲ $10,337
Savings and Temporary Cash Investments-$17,129-
Rtn Earn Endowment Incm Other Fnds$7,051$4,733▼ $2,318
Inventories for Sale or Use$7,051$4,733▼ $2,318
Loans From Officers Directors$0$0→ $0
Total Assets$84,009$113,828▲ $29,819
Liabilities
Accounts Payable and Accrued Expenses$0$2,970▲ $2,970
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0--
Unsecured Notes Loans Payable$0$0→ $0
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$0$2,970▲ $2,970
Net Assets / Fund Balance
Total Net Assets Fund Balance$84,009$110,858▲ $26,849
Total Liabilities and Net Assets / Fund Balance$84,009$113,828▲ $29,819

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$30,748$3,416$0
Other Land Buildings$0$0$0
Land$17,200-$0
Equipment$1,279$142$0
Leasehold Improvements$6,808$759$0
Compensation and Service Providers

Board Members and Trustees

NameTitle
Robert SamplePresident
Jimmy DruryVice President
Henry RischTrustee
Russell DruryTrustee
Steve HanerTrustee
Ken WittryChaplain
Danny LuchartConductor
Gregory BowlingSecretary
Lee NejdlTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$47,236
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$59,637
All Other Contributions
$31,600
Change in Net Assets
$26,849
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$62,267
Grants and Similar Amounts Paid$17,757
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy-$31,774-$31,774
Grants to Domestic Orgs$17,757--$17,757
All Other Expenses-$9,016-$9,016
Insurance-$6,397-$6,397
Other Expenses$0$2,895$0$2,895
Office Expenses-$2,121-$2,121
Conferences and Meetings-$875-$875
Advertising-$600-$600
Total Functional Expenses$17,757$62,267$0$80,024
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$434,185
Gaming Direct Expenses$406,271
Fundraising Direct Expenses$0
Fundraising Gross Income$0
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
Yes
Other officer compensation reviewed
Yes
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

We have 145 members all that serve as our governing body as each has the right to vote on every affair within our organization unless set by a policy or by-law already established by vote previously.

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

The form 990 is distributed to all members in attendance on the first Wednesday in September the filing is approved/rejected at a future meeting after review but before deadline. If approved it is rightfully submitted.

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

Certain officers can not hold certain positions and if one should do business with organization there are regulations spelled out showing transparency and competitive bidding before awarded such work. These rules are listed in our Constitution and annotated statutes, By-laws or House Rules.

Form 990, Part VI, Section B, Line 15

All offices have $0 compensation and that is listed in the local by-laws

Form 990, Part VI, Section C, Line 19

Aerie By-Laws are always posted in a specific place within our organizations building, Form 990s a available to view by making an appointment with the aerie secretary as are any other financial records.

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
2021-06-10

Organization Details

Principal Officer
Robert Sample
Formed
1934
Legal Domicile
Ky
Voting Board Members
145
Independent Board Members
145
Employees
0
Volunteers
8
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

New hvac system for back hall $7595 new beverage cooler $1421

Raw XML AppendixShowing 400 of 485 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/OtherExpensesGrp/TotalAmt04998
IRS990/OtherExpensesGrp/TotalAmt11143
IRS990/OtherExpensesGrp/TotalAmt22448
IRS990/OtherExpensesGrp/TotalAmt32895
IRS990/OtherRevenueTotalAmt00
IRS990/PartialLiquidationInd00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt051364
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt053065
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0Robert Sample
IRS990/PriorPeriodAdjustmentsAmt00
IRS990/ProfessionalFundraisingInd00
IRS990/ProgSrvcAccomActy2Grp/Desc0Manual High School Booster Club to assist in their work to make to provide assistance to the schools athletic programs so that student athletes get the same experience as in other schools
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt03257
IRS990/ProgSrvcAccomActy2Grp/GrantAmt03257
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt06350
IRS990/PYGrantsAndSimilarPaidAmt024850
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt044136
IRS990/PYOtherRevenueAmt064832
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt02196
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt068986
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt071182
IRS990/ReconcilationRevenueExpnssAmt026849
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/RoyaltiesRevenueGrp/ExclusionAmt00
IRS990/RoyaltiesRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RoyaltiesRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt07051
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt04733
IRS990/SavingsAndTempCashInvstGrp/EOYAmt017129
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt030748
IRS990ScheduleD/BuildingsGrp/DepreciationAmt03416
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt034164
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/EquipmentGrp/BookValueAmt01279
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0142
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt01421
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/LandGrp/BookValueAmt017200
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt017200
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt06808
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0759
IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt07567
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/TotalBookValueLandBuildingsAmt056035
IRS990ScheduleG/CharitableDistributionRqrInd00
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd01
IRS990ScheduleG/DistributedAmt017757
IRS990ScheduleG/GamingInformationGrp/CashPrizesOtherGamingAmt09194
IRS990ScheduleG/GamingInformationGrp/CashPrizesPullTabsAmt0373924
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt0383118
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt0406271
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt031987
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt0402198
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt0434185
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt027914
IRS990ScheduleG/GamingInformationGrp/NonCashPrizesTotalGamingAmt00
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssOtherGamingAmt01500
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt013742
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt012242
IRS990ScheduleG/GamingInformationGrp/RentFacilityCostsPullTabsAmt08000
IRS990ScheduleG/GamingInformationGrp/RentFcltyCostsOtherGamingAmt01411
IRS990ScheduleG/GamingInformationGrp/RentFcltyCostsTotalGamingAmt09411
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/GamingRevenueReceivedByOrgAmt011822
IRS990ScheduleG/GamingRevenueRtnBy3PrtyAmt012243
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/ExplanationTxt0FAIRDALE ATHELETIC BOOSTER CLUB 1100 FAIRDALE RD FAIRDALE KY 40118 $14500 MANUAL HIGH SCHOOL BOOSTER CLUB 1701 S SECOND ST LOUISVILLE KY $3275
IRS990ScheduleG/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule G, Part III, Line 17b
IRS990ScheduleG/ThirdPartyBusinessName/BusinessNameLine1Txt0CHARITABLE GAMING DISTRUBUTORS
IRS990ScheduleG/ThirdPartyUSAddress/AddressLine1Txt01023 LANDIS LN UNIT B
IRS990ScheduleG/ThirdPartyUSAddress/CityNm0MT WASHINGTON
IRS990ScheduleG/ThirdPartyUSAddress/StateAbbreviationCd0KY
IRS990ScheduleG/ThirdPartyUSAddress/ZIPCd040047
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0We have 145 members all that serve as our governing body as each has the right to vote on every affair within our organization unless set by a policy or by-law already established by vote previously.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MEMBERSHIP IS THE GOVERNING BODY BUT YES THEY HAVE THE VOTES TO ELECT OFFICERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2AS EXPLAINED BEFORE ALL MATTERS OF INTEREST GO BEFORE THE ENTIRE MEMBERSHIP UNLESS POLICY HAS GIVEN THAT TASK TO SOMEWHERE ELSE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The form 990 is distributed to all members in attendance on the first Wednesday in September the filing is approved/rejected at a future meeting after review but before deadline. If approved it is rightfully submitted.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Certain officers can not hold certain positions and if one should do business with organization there are regulations spelled out showing transparency and competitive bidding before awarded such work. These rules are listed in our Constitution and annotated statutes, By-laws or House Rules.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5All offices have $0 compensation and that is listed in the local by-laws
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Aerie By-Laws are always posted in a specific place within our organizations building, Form 990s a available to view by making an appointment with the aerie secretary as are any other financial records.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7NEW HVAC SYSTEM FOR BACK HALL $7595 NEW BEVERAGE COOLER $1421
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, Line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section A, Line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, Line 11b

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