Civic Intelligence

Fraternal Order of Eagles

EIN 34-0232978 • 501(c)8 • Niles, OH

Profile

FRATERNITY AND CHARITY

316 S Main StNiles, OH 44446-1452
Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

79th percentile

0.15x

Higher debt load relative to assets than 79% of similar nonprofits.

501(c)8 • $500k-$1M nonprofits • Source year 2022

Liabilities / Revenue

88th percentile

0.61x

Higher debt load relative to revenue than 88% of similar nonprofits.

501(c)8 • $500k-$1M nonprofits • Source year 2022

Net Margin

85th percentile

28%

Higher net margin than 85% of similar nonprofits.

501(c)8 • $500k-$1M nonprofits • Source year 2022

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2022

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2022

Assets

Up

$668,070

Up $106,052 (+19%) from 2023

Liabilities

Down

$70,797

Down $7,080 (-9.1%) from 2023

Net Assets

Up

$597,273

Up $113,132 (+23%) from 2023

Revenue

Up

$202,703

Up $95,798 (+90%) from 2023

Expenses

Up

$110,233

Up $7,869 (+7.7%) from 2023

Net Income

Up

$92,470

Up $87,929 (+1936%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$800K$600K$400K$200K$0Assets 2022: $556,151Liabilities 2022: $81,491Net Assets 2022: $474,6602022Assets 2023: $562,018Liabilities 2023: $77,877Net Assets 2023: $484,1412023Assets 2024: $668,070Liabilities 2024: $70,797Net Assets 2024: $597,2732024

Highlighted filing

2024

Assets$668,070
Liabilities$70,797
Net Assets$597,273

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$300K$200K$100K$0Revenue 2022: $134,026Expenses 2022: $96,249Net Income 2022: $37,7772022Revenue 2023: $106,905Expenses 2023: $102,364Net Income 2023: $4,5412023Revenue 2024: $202,703Expenses 2024: $110,233Net Income 2024: $92,4702024

Highlighted filing

2024

Revenue$202,703
Expenses$110,233
Net Income$92,470

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jun 1, 2023 to May 31, 2024
Signed
Oct 4, 2024
Return Version
2023v5.1
Gross Receipts
$265,496
Mission and Program Overview

Mission

FRATERNITY AND CHARITY

CHARITABLE CONTRIBUTIONS

Balance Sheet Detail
LineBeginningEndChange
Assets
Cap Stk Tr Prin Current Funds$570,791$590,743▲ $19,952
Investments Program Related$448,746$544,301▲ $95,555
Rtn Earn Endowment Incm Other Fnds$4,541$92,470▲ $87,929
Land, Buildings, and Equipment, Net$71,819$72,344▲ $525
Cash and Non-Interest-Bearing Accounts$32,719$40,082▲ $7,363
Loans From Officers Directors$21,712$19,037▼ $2,675
Savings and Temporary Cash Investments$8,734$11,343▲ $2,609
Accounts Receivable$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments in Publicly Traded Securities$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Prepaid Expenses and Deferred Charges$0$0→ $0
Pd in Cap Srpls Land Bldg Eqp Fund$-91,191$-85,940▲ $5,251
Total Assets$562,018$668,070▲ $106,052
Other Assets Total$0$0→ $0
Liabilities
Accounts Payable and Accrued Expenses$56,165$51,760▼ $4,405
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$0→ $0
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$77,877$70,797▼ $7,080
Net Assets / Fund Balance
Total Net Assets Fund Balance$484,141$597,273▲ $113,132
Total Liabilities and Net Assets / Fund Balance$562,018$668,070▲ $106,052

Asset Categories

AssetBook ValueDepreciationBasis
Investment Program Related Org$139,081--
Buildings$0$40,999$0
Other Land Buildings$5,040$8,275$0
Land$15,477-$0
Equipment$2,337$27,429$0
Leasehold Improvements$49,490$34,103$0
Compensation and Service Providers

Board Members and Trustees

NameTitle
Christine OrtizPresident
Diann RiceVicepresident
Jenice MeunsterTrustee
Linda PalmerTrustee
Michelle PecorelliTrustee
Melinda ShoemakerChaplain
Cynthia DoniteenConductor
Carlos OrtizInside Guard
Russell JenkinsOutside Guard
Nicole RamseySecretary
Brian ForkinTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$7,938
Program Service Revenue
$0
Investment Income
$95,561
Other Revenue
$99,204
All Other Contributions
$2,188
Change in Net Assets
$92,470
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$62,770
Salaries, Compensation, and Employee Benefits$47,463
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$0$0$0$44,214
Depreciation Depletion$0$0$0$11,611
All Other Expenses$0$0$0$9,252
Insurance$0$0$0$6,772
Other Expenses$0$0$0$4,480
Payroll Taxes$0$0$0$3,249
Fees for Services Accounting$0$0$0$1,710
Office Expenses$0$0$0$1,365
Total Functional Expenses$0$0$0$110,233
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$52,173
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Gaming Direct Expenses$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$21,712$19,037▼ $2,675
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Part VI Line 11

| Explanation:| SECTION B -- REVIEWED BY BOARD

Part VI Line 19

| Explanation:| AVAILABLE UPON REQUEST

Filing and Contact Details

Filer

Filer Name
Fraternal Order of Eagles
EIN
34-0232978
In Care Of
% CHRISTINE ORTIZ
Phone
3308818557
Address
316 S MAIN ST, NILES, OH 44446-1452

Signing Officer

Name
Nicole Ramsey
Title
Secretary
Signed
2024-10-04
Discuss with paid preparer
No

Organization Details

Formed
1898
Legal Domicile
Oh
Voting Board Members
350
Independent Board Members
0
Employees
9
Volunteers
0

Preparer

Preparer
Deborah Holbrook
Supplemental Narrative

Additional Explanations

Part XI, Line 9

| Description:, Explanation:, Amount:| ADJ TO ACTUAL DUE TO LAST YEARS MISSING INVESTMENT STATEMENTS AND UPDATING BEGINNING AND ENDING BLANCE ON BANK ACCOUNTS BECAUSE OF CHANGING FROM BOOKKEEPING ON EXCEL TO QUICKBOOKS, FORM 990 XII LINE 9, $20662|

Part IX Line 24

| Explanation:| BANK SERVICE CHARGES--TOTAL EXPENSES--$ 13.00-PROGRAM SERVICE EXPENSE - $0.00-MGMT AND GENERAL EXPENSES - $ 0.00--FUNDRAISING EXPENSES - 0.00 CASUAL LABOR - TOTAL EXPENSE - $ 844.00--PROGRAM SERVICE EXP-- $ 0.00--MGMT AND GENERAL EXPENSE - $ 0.00-- FUNDRAISING EXPENSE - $ 0.00 GIFT EXPENSE - TOTAL EXPENSE -- $ 500.00 - PROGRAM SERVICE EXPENSE - $ 0.00 -- MGMT AND GENERAL EXPENSE - $0.00 -- FUNDRAISING EXPENSE - $ 0.00 CHARITY EXPENSE - TOTAL EXPENSE - $ 1125.00 - PROGRAM SERVICE EXPENSE - $ 0.00 -- MGMT AND GENERAL EXPENSE - $0.00 -- FUNDRAISING EXPENSE - $ 0.00 DUES & SUBSCRIPTION - TOTAL EXPENSE - $ 81.00 - PROGRAM SERVICE EXPENSE - $ 0.00 -- MGMT AND GENERAL EXPENSE - $0.00 -- FUNDRAISING EXPENSE - $ 0.00 FINES & PENALTIES - TOTAL EXPENSE - $ 167.00 -- PROGRAM SERVICE EXPENSE - $ 0.00 -- MGMT AND GENERAL EXPENSE - $0.00 -- FUNDRAISING EXPENSE - $ 0.00 FEES EXPENSE - TOTAL EXPENSE - $ 1396.00 -- PROGRAM SERVICE EXPENSE - $ 0.00 -- MGMT AND GENERAL EXPENSE - $0.00 -- FUNDRAISING EXPENSE - $ 0.00 FUNERAL EXPENSE -- TOTAL EXPENSE - $ 525.00 -- PROGRAM SERVICE EXPENSE - $ 0.00 -- MGMT AND GENERAL EXPENSE - $0.00 -- FUNDRAISING EXPENSE - $ 0.00 LICENSE EXPENSE - TOTAL EXPENSE - $ 2056.00 -- PROGRAM SERVICE EXPENSE - $ 0.00 -- MGMT AND GENERAL EXPENSE - $0.00 -- FUNDRAISING EXPENSE - $ 0.00 SECURITY EXPENSE - TOTAL EXPENSE -- $ 947.00 --PROGRAM SERVICE EXPENSE - $ 0.00 -- MGMT AND GENERAL EXPENSE - $0.00 -- FUNDRAISING EXPENSE - $ 0.00 SUPPLIES EXPENSE -- TOTAL EXPENSE - $ 1598.00 -- PROGRAM SERVICE EXPENSE - $ 0.00 -- MGMT AND GENERAL EXPENSE - $0.00 -- FUNDRAISING EXPENSE - $ 0.00

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