Civic Intelligence

Fraternal Order of Eagles

990EZ • Fiscal year 2023 • EIN 25-0904811

Jun 01, 2022 to May 31, 2023 • Filed on Aug 11, 2023

Organization Profilewww.foe.com
PO Box 799Latrobe, PA 15650

(724) 879-4252

Siviq Scores

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

Liabilities / Assets

46th percentile

0.00x

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

2023 filings • 501(c)8 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

46th percentile

0.00x

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

2023 filings • 501(c)8 • <$500k nonprofits • Source year 2023

Net Margin

88th percentile

29%

Higher net margin than 88% of similar nonprofits.

2023 filings • 501(c)8 • <$500k nonprofits • Source year 2023

Top Officer Pay

98th percentile

$18,583

Higher top officer pay than 98% of similar nonprofits.

Top officer pay equals 10.1% of source-year revenue.

2023 filings • 501(c)8 • <$500k nonprofits • Source year 2023

Asset Growth

85th percentile

20%

Faster asset growth than 85% of similar nonprofits.

2023 filings • 501(c)8 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

39th percentile

-0.8%

Faster revenue growth than 39% of similar nonprofits.

2023 filings • 501(c)8 • <$500k nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets46th percentile

Assets

Up

$317,729

Up $53,384 (+20%) from 2022

Net Assets

Up

$317,729

Up $53,384 (+20%) from 2022

Liabilities

Flat

$0

Flat from 2022

Revenue And Expenses
Liabilities / Revenue46th percentileNet Margin88th percentile

Revenue

Down

$183,630

Down $1,524 (-0.8%) from 2022

Expenses

Up

$130,245

Up $17,611 (+16%) from 2022

Net Income

Down

$53,385

Down $19,135 (-26%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth85th percentile

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

$400K$300K$200K$100K$0Assets 2022: $264,345Liabilities 2022: $0Net Assets 2022: $264,3452022Assets 2023: $317,729Liabilities 2023: $0Net Assets 2023: $317,7292023Assets 2024: $357,671Liabilities 2024: $0Net Assets 2024: $357,6712024Assets 2025: $382,048Liabilities 2025: $0Net Assets 2025: $382,0482025

Highlighted filing

2023

Assets$317,729
Liabilities$0
Net Assets$317,729
Open 2023 Filing

Operations Trend

Revenue Growth39th percentile

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

$200K$150K$100K$50K$0Revenue 2022: $185,154Expenses 2022: $112,634Net Income 2022: $72,5202022Revenue 2023: $183,630Expenses 2023: $130,245Net Income 2023: $53,3852023Revenue 2024: $185,473Expenses 2024: $145,531Net Income 2024: $39,9422024Revenue 2025: $183,252Expenses 2025: $158,877Net Income 2025: $24,3752025

Highlighted filing

2023

Revenue$183,630
Expenses$130,245
Net Income$53,385
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jun 1, 2022 to May 31, 2023
Signed
Aug 11, 2023
Return Version
2022v5.0
Gross Receipts
$183,630
Mission and Program Overview

Mission

Charitable Non-Profit

Organization that supports Fire Departments schools Libraries and local youth groups and civic groups PA FOE receives donations for contributions to charitable organizations for Cancer Fund Diabetes Research Center Childrens Fund Heart Fund Spinal Cord Injury Fund Kidney Fund Alzheimers Neurological Fund Parkinsons Fund Golden Age Fund Muscular Dystrophy Fund Operation Eagle

Program Services

DescriptionGrantsExpenses
0--
Compensation and Service Providers
Top Officer Pay98th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Dwaine ShupePa State SecretaryPT$17,000$1,583$18,583
Chris ShupePa State Administrative AssistantPT$3,824$392$4,216
Theodore MinichPa State Treasurer-$0--
Clinton SlimaPa State President-$0--
Joseph BargellaPa State Vice-President-$0--
Ray RobertsPa State Trustee-$0--
Eric HooverPa State Trustee-$0--
Michael DelioPa State Trustee-$0--
Patrick LaughmanPa State Trustee-$0--
H Butch Smith JrPa State Trustee-$0--
Filing and Contact Details

Filer

Filer Name
Fraternal Order of Eagles
EIN
25-0904811
Phone
7248794252
Address
PO BOX 799, LATROBE, PA 15650

Signing Officer

Name
Dwaine Shupe
Title
PA State Secretary
Phone
7248794252
Signed
2023-08-11
Supplemental Narrative

Additional Explanations

Schedule O:

“Part 1 - Other Expenses PA State Convention: Hotel/Meals/Banquest/Prayer Breakfast/Stenographer Services, State Pins/Ritual Prizes, Committee Appointments, Program Ad Book, Supplies, Transportation Allowance - $39, 725.23 Grand Aerie Convention: $7,641.80 Fall Eastern Regional Meeting - $5,363.23 Winter Meeting $3,467.50 Spring Meeting - $4,953.80 Workshops - $498 Keystone Conference - $2,805 State Treasurer Officer Expenses - $500 State President Officer Expenses - $3,300.70 State District Directors Officer Expenses - $1,775 Assignment Expenses - $1,316.35 Membership Chairman Expenses - $1,939.60 Grand Aerie Surveys - $343.50 990 Filing Fees - $69.99 Office Supplies - $3,529.03 Miscellaneous - Flowers for Funeral $84.77 - IRS Late Filing Fee $3,360 (This was an error that was reimbursed) Equipment - $89.95 QuickBooks Upgrade to 2023 - $846.94 QuickBooks Enhanced Payroll Subscription - $1,060 Bank Service Charges - $360”

Raw XML Appendix165 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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IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0LATROBE
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0PA
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4Joseph Bargella
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm7Michael Delio
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm8Patrick Laughman
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm9H Butch Smith Jr
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1PA State Administrative Assistant
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4PA State Vice-President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5PA State Trustee
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6PA State Trustee
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt7PA State Trustee
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt8PA State Trustee
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IRS990EZ/TypeOfOrganizationOtherInd0X
IRS990EZ/WebsiteAddressTxt0https://www.foe.com/
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Part 1 - Other Expenses PA State Convention: Hotel/Meals/Banquest/Prayer Breakfast/Stenographer Services, State Pins/Ritual Prizes, Committee Appointments, Program Ad Book, Supplies, Transportation Allowance - $39, 725.23 Grand Aerie Convention: $7,641.80 Fall Eastern Regional Meeting - $5,363.23 Winter Meeting $3,467.50 Spring Meeting - $4,953.80 Workshops - $498 Keystone Conference - $2,805 State Treasurer Officer Expenses - $500 State President Officer Expenses - $3,300.70 State District Directors Officer Expenses - $1,775 Assignment Expenses - $1,316.35 Membership Chairman Expenses - $1,939.60 Grand Aerie Surveys - $343.50 990 Filing Fees - $69.99 Office Supplies - $3,529.03 Miscellaneous - Flowers for Funeral $84.77 - IRS Late Filing Fee $3,360 (This was an error that was reimbursed) Equipment - $89.95 QuickBooks Upgrade to 2023 - $846.94 QuickBooks Enhanced Payroll Subscription - $1,060 Bank Service Charges - $360
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule O:
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/PersonNm0Dwaine Shupe
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PA State Secretary
ReturnHeader/BusinessOfficerGrp/PhoneNum07248794252
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-08-11
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0FRATERNAL ORDER OF EAGLES
ReturnHeader/Filer/BusinessNameControlTxt0FRAT
ReturnHeader/Filer/EIN0250904811
ReturnHeader/Filer/PhoneNum07248794252
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 799
ReturnHeader/Filer/USAddress/CityNm0LATROBE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0PA
ReturnHeader/Filer/USAddress/ZIPCd015650
ReturnHeader/ReturnTs02023-08-11T16:00:03Z
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0Dwaine
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0Shupe
ReturnHeader/TaxPeriodBeginDt02022-06-01
ReturnHeader/TaxPeriodEndDt02023-05-31
ReturnHeader/TaxYr02022

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2023 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$317,729
Liabilities
$0
Net assets
$317,729
Revenue
$183,630
Expenses
$130,245
Net income
$53,385
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$3.82$0.00$3.82$1.83$1.59$0.24
2024Detailed filing. Detailed filing data is available for this year.$3.58$0.00$3.58$1.85$1.46$0.40
2023Detailed filing. Detailed filing data is available for this year.$3.18$0.00$3.18$1.84$1.30$0.53
2022Detailed filing. Detailed filing data is available for this year.$2.64$0.00$2.64$1.85$1.13$0.73