Civic Intelligence

Fraternal Order of Eagles

990 • Fiscal year 2015 • EIN 24-0583300

Jun 01, 2014 to May 31, 2015 • Filed on Sep 30, 2015

428-430 W Broad StreetBethlehem, PA 18018

(610) 867-0314

Siviq Scores

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

Liabilities / Assets

38th percentile

0.01x

Higher debt load relative to assets than 38% of similar nonprofits.

2015 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2015

Liabilities / Revenue

44th percentile

0.04x

Higher debt load relative to revenue than 44% of similar nonprofits.

2015 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2015

Net Margin

13th percentile

-22%

Higher net margin than 13% of similar nonprofits.

2015 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2015

Top Officer Pay

56th percentile

$1,974

Higher top officer pay than 56% of similar nonprofits.

Top officer pay equals 2.3% of source-year revenue.

2015 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2015

Asset Growth

15th percentile

-6.1%

Faster asset growth than 15% of similar nonprofits.

2015 filings • 501(c)8 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Revenue Growth

61st percentile

5.3%

Faster revenue growth than 61% of similar nonprofits.

2015 filings • 501(c)8 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Assets

Down

$524,141

Down $34,000 (-6.1%) from 2014

Net Assets

Down

$520,444

Down $34,935 (-6.3%) from 2014

Liabilities

Up

$3,697

Up $935 (+34%) from 2014

Revenue

Up

$87,167

Up $4,356 (+5.3%) from 2014

Expenses

Down

$106,638

Down $6,506 (-5.8%) from 2014

Net Income

Up

-$19,471

Up $10,862 (+36%) from 2014

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2013: $574,328Liabilities 2013: $1,069Net Assets 2013: $573,2592013Assets 2014: $558,141Liabilities 2014: $2,762Net Assets 2014: $555,3792014Assets 2015: $524,141Liabilities 2015: $3,697Net Assets 2015: $520,4442015Assets 2016: $472,942Liabilities 2016: $1,179Net Assets 2016: $471,7632016Assets 2017: $477,048Liabilities 2017: $3,020Net Assets 2017: $474,0282017Assets 2018: $452,665Liabilities 2018: $1,722Net Assets 2018: $450,9432018Assets 2019: $432,897Liabilities 2019: $1,762Net Assets 2019: $431,1352019Assets 2020: $410,461Liabilities 2020: $36Net Assets 2020: $410,4252020Assets 2021: $390,700Liabilities 2021: $2,128Net Assets 2021: $388,5722021Assets 2022: $305,634Liabilities 2022: $59Net Assets 2022: $305,5752022Assets 2023: $266,063Liabilities 2023: $72Net Assets 2023: $265,9912023Assets 2024: $255,998Liabilities 2024: $67Net Assets 2024: $255,9312024Assets 2025: $222,643Liabilities 2025: $108Net Assets 2025: $222,5352025

Highlighted filing

2015

Assets$524,141
Liabilities$3,697
Net Assets$520,444

Operations Trend

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

$150K$100K$50K$0-$50KExpenses 2013: $107,0062013Revenue 2014: $82,811Expenses 2014: $113,144Net Income 2014: -$30,3332014Revenue 2015: $87,167Expenses 2015: $106,638Net Income 2015: -$19,4712015Revenue 2016: $78,033Expenses 2016: $101,123Net Income 2016: -$23,0902016Revenue 2017: $94,661Expenses 2017: $102,868Net Income 2017: -$8,2072017Revenue 2018: $78,002Expenses 2018: $94,854Net Income 2018: -$16,8522018Revenue 2019: $88,856Expenses 2019: $102,720Net Income 2019: -$13,8642019Revenue 2020: $80,363Expenses 2020: $87,713Net Income 2020: -$7,3502020Revenue 2021: $48,259Expenses 2021: $92,043Net Income 2021: -$43,7842021Revenue 2022: $67,175Expenses 2022: $112,118Net Income 2022: -$44,9432022Revenue 2023: $54,927Expenses 2023: $102,999Net Income 2023: -$48,0722023Revenue 2024: $62,610Expenses 2024: $94,079Net Income 2024: -$31,4692024Revenue 2025: $68,280Expenses 2025: $98,127Net Income 2025: -$29,8472025

Highlighted filing

2015

Revenue$87,167
Expenses$106,638
Net Income-$19,471
Jump To
Filing Snapshot
Filing Period
Jun 1, 2014 to May 31, 2015
Signed
Sep 30, 2015
Return Version
2014v6.0
Gross Receipts
$149,635
Mission and Program Overview

Mission

1. Providing opportunity for members to meet and socialize.2. Providing charitable contributions to religious, charitable, scientific, literary, and educational institutions.

1. Providing opportunity for members to meet and socialize. 2. Providing chartitale contributions to religious, charitable, scientific, literary and educational institutions.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$445,423$431,338▼ $14,085
Land, Buildings, and Equipment, Net$67,369$63,374▼ $3,995
Savings and Temporary Cash Investments$37,167$18,795▼ $18,372
Cash and Non-Interest-Bearing Accounts$4,200$4,200→ $0
Inventories for Sale or Use$3,982$4,105▲ $123
Other Notes and Loans Receivable, Net-$329-
Total Assets$558,141$524,141▼ $34,000
Other Assets Total-$2,000-
Liabilities
Other Liabilities$2,762$3,697▲ $935
Total Liabilities$2,762$3,697▲ $935
Net Assets / Fund Balance
Unrestricted Net Assets$555,379$520,444▼ $34,935
Total Net Assets Fund Balance$555,379$520,444▼ $34,935
Total Liabilities and Net Assets / Fund Balance$558,141$524,141▼ $34,000

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$48,951$105,485$154,436
Equipment$1,950$41,056$43,006
Land$12,000-$12,000
Other Land Buildings$473$5,655$6,128
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Jeffrey De AngelisSecretaryPT$1,974$1,974

Board Members and Trustees

NameTitle
Frank RossiPresident
Larry LutseoTrustee
Phillip JuneTrustee
Scott BillheimerTrustee
Charles V Mcglade SrChaplain
Gerald W BoyerConductor
Michael HaddenInside Guard
Ricky a HessOutside Guar
Charles BritaTreasurer
Enruque SalinasWorthy Vicep
Revenue and Support

Revenue Composition

Contributions and Grants
$1,400
Program Service Revenue
$2,970
Investment Income
$21,387
Other Revenue
$61,410
All Other Contributions
$1,400
Change in Net Assets
$-19,471
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$53,732
Salaries, Compensation, and Employee Benefits$52,806
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$45,962--$45,962
Occupancy$23,408--$23,408
Insurance$8,045--$8,045
Depreciation Depletion$5,150--$5,150
Payroll Taxes$4,870--$4,870
Fees for Services Accounting-$4,790-$4,790
Current Officers, Directors, Trustees, and Key Employees$1,974--$1,974
All Other Expenses$1,541--$1,541
Office Expenses$1,024--$1,024
Other Expenses$926--$926
Conferences and Meetings$493--$493
Benefits to Members$100--$100
Advertising$60--$60
Total Functional Expenses$101,848$4,790$0$106,638
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$34,330
Gaming Direct Expenses$27,276
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued U/c Taxes$1,179
Fica - Withholding$662
Fica - Employer$662
Federal Income Tax Withholding$618
State Withholding$266
Sales Tax Payable$141
Local Withholding$87
Other Withholding$82
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
Yes
Backup withholding compliance
Yes
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 2

Larry lutseo genie lutseo trustee auditor husband/wife

Form 990, Page 6, Part VI, Line 6

YES

Form 990, Page 6, Part VI, Line 7A

Yes members elect all officers

Form 990, Page 6, Part VI, Line 7B

Yes all decisions subject to approval by all the members

Form 990, Page 6, Part VI, Line 11B

Officers are asked to review the 990 prior to submission.

Form 990, Page 6, Part VI, Line 19

UPON REQUEST

Filing and Contact Details

Filer

Filer Name
Fraternal Order of Eagles
EIN
24-0583300
Address
428-430 W BROAD STREET, BETHLEHEM, PA 18018

Signing Officer

Name
Jeffrey Deangelis
Title
Secretary
Signed
2015-09-30
Discuss with paid preparer
Yes

Organization Details

Voting Board Members
279
Independent Board Members
279
Employees
6
Volunteers
25

Preparer

Firm
Serfass & Serfass Pc
Address
2010 W BROAD ST, BETHLEHEM, PA 18018
Preparer
David W Serfass CPA
Phone
6106911900
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

1. Providing opportunity for members to meet and socialize. 2. Providing chartitale contributions to religious, charitable, scientific, literary and educational institutions.

Form 990, Part XI, Line 9

Unrealized loss on investments 15,464

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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/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt037167
IRS990/SavingsAndTempCashInvstGrp/EOYAmt018795
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt048951
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0105485
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0154436
IRS990ScheduleD/EquipmentGrp/BookValueAmt01950
IRS990ScheduleD/EquipmentGrp/DepreciationAmt041056
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt043006
IRS990ScheduleD/LandGrp/BookValueAmt012000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt012000
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0473
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt05655
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt06128
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01179
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1662
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt2662
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt3618
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt4266
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt5141
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt687
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt782
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ACCRUED U/C TAXES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1FICA - WITHHOLDING
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2FICA - EMPLOYER
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3FEDERAL INCOME TAX WITHHOLDING
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc4STATE WITHHOLDING
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc5SALES TAX PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc6LOCAL WITHHOLDING
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc7OTHER WITHHOLDING
IRS990ScheduleD/TotalBookValueLandBuildingsAmt063374
IRS990ScheduleD/TotalLiabilityAmt03697
IRS990ScheduleG/CharitableDistributionRqrInd0false
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/GamingInformationGrp/CashPrizesPullTabsAmt014803
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt014803
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt027276
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt034330
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt034330
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt07054
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt012473
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt012473
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0false
IRS990ScheduleG/GamingOwnFacilityPct01.00000
IRS990ScheduleG/GamingWithNonmembersInd0false
IRS990ScheduleG/IndividualWithBooksNm0JEFFREY DEANGELIS
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt0428-430 WEST BROAD ST
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0BETHLEHEM
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0PA
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd018018
IRS990ScheduleG/StatesWhereGamingConductedCd0PA
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt01. PROVIDING OPPORTUNITY FOR MEMBERS TO MEET AND SOCIALIZE. 2. PROVIDING CHARTITALE CONTRIBUTIONS TO RELIGIOUS, CHARITABLE, SCIENTIFIC, LITERARY AND EDUCATIONAL INSTITUTIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1LARRY LUTSEO GENIE LUTSEO TRUSTEE AUDITOR HUSBAND/WIFE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2YES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3YES MEMBERS ELECT ALL OFFICERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4YES ALL DECISIONS SUBJECT TO APPROVAL BY ALL THE MEMBERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5OFFICERS ARE ASKED TO REVIEW THE 990 PRIOR TO SUBMISSION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7UNREALIZED LOSS ON INVESTMENTS 15,464
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0558141
IRS990/TotalAssetsEOYAmt0524141
IRS990/TotalAssetsGrp/BOYAmt0558141
IRS990/TotalAssetsGrp/EOYAmt0524141
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt01400
IRS990/TotalEmployeeCnt06
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt04790
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0101848
IRS990/TotalFunctionalExpensesGrp/TotalAmt0106638
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt02762
IRS990/TotalLiabilitiesEOYAmt03697
IRS990/TotalLiabilitiesGrp/BOYAmt02762
IRS990/TotalLiabilitiesGrp/EOYAmt03697
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0555379
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0520444
IRS990/TotalOtherProgSrvcExpenseAmt0101748
IRS990/TotalProgramServiceExpensesAmt0101848
IRS990/TotalProgramServiceRevenueAmt02970
IRS990/TotalReportableCompFromOrgAmt01974
IRS990/TotalRevenueGrp/ExclusionAmt015386
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt070381
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt087167
IRS990/TotalVolunteersCnt025
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0558141
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0524141
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0555379
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0520444
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt0279
IRS990/VotingMembersIndependentCnt0279
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02016-04-25 22:37:26Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JEFFREY DEANGELIS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SECRETARY
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-09-30
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0FRATERNAL ORDER OF EAGLES
ReturnHeader/Filer/BusinessNameControlTxt0FRAT
ReturnHeader/Filer/EIN0240583300
ReturnHeader/Filer/USAddress/AddressLine1Txt0428-430 W BROAD STREET
ReturnHeader/Filer/USAddress/CityNm0BETHLEHEM
ReturnHeader/Filer/USAddress/StateAbbreviationCd0PA
ReturnHeader/Filer/USAddress/ZIPCd018018
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0233041730
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SERFASS & SERFASS PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02010 W BROAD ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BETHLEHEM
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0PA

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