Civic Intelligence

Fraternal Order of Orioles-Nest 167

EIN 34-0233165 • 501(c)8 • Akron, OH

Profile

Provides a social environment maintained for the sole benefit of its members and their families.

2166 Manchester RdAkron, OH 44314
Siviq Scores

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

Liabilities / Assets

32nd percentile

0.00x

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

501(c)8 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

32nd percentile

0.00x

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

501(c)8 • $500k-$1M nonprofits • Source year 2024

Net Margin

28th percentile

-3.6%

Higher net margin than 28% of similar nonprofits.

501(c)8 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

58th percentile

$0

Higher top officer pay than 58% of similar nonprofits.

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

501(c)8 • $500k-$1M nonprofits • Source year 2024

Asset Growth

12th percentile

-7.0%

Faster asset growth than 12% of similar nonprofits.

501(c)8 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

96th percentile

183%

Faster revenue growth than 96% of similar nonprofits.

501(c)8 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets32nd percentile

Assets

Down

$147,383

Down $11,048 (-7.0%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Down

$147,383

Down $11,048 (-7.0%) from 2023

Operations
Liabilities / Revenue32nd percentileNet Margin28th percentile

Revenue

Up

$309,220

Up $199,818 (+183%) from 2023

Expenses

Up

$320,268

Up $193,596 (+153%) from 2023

Net Income

Up

-$11,048

Up $6,222 (+36%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth12th percentile

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

$200K$150K$100K$50K$0Assets 2019: $131,068Liabilities 2019: $874Net Assets 2019: $130,1942019Assets 2020: $147,936Liabilities 2020: $0Net Assets 2020: $147,9362020Assets 2021: $174,492Liabilities 2021: $0Net Assets 2021: $174,4922021Assets 2022: $175,701Liabilities 2022: $0Net Assets 2022: $175,7012022Assets 2023: $158,431Liabilities 2023: $0Net Assets 2023: $158,4312023Assets 2024: $147,383Liabilities 2024: $0Net Assets 2024: $147,3832024

Highlighted filing

2024

Assets$147,383
Liabilities$0
Net Assets$147,383
Open 2024 Filing

Operations Trend

Revenue Growth96th percentile

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

$400K$300K$200K$100K$0-$100KRevenue 2019: $89,751Expenses 2019: $94,316Net Income 2019: -$4,5652019Revenue 2020: $91,164Expenses 2020: $73,422Net Income 2020: $17,7422020Revenue 2021: $144,153Expenses 2021: $117,597Net Income 2021: $26,5562021Revenue 2022: $132,697Expenses 2022: $131,488Net Income 2022: $1,2092022Revenue 2023: $109,402Expenses 2023: $126,672Net Income 2023: -$17,2702023Revenue 2024: $309,220Expenses 2024: $320,268Net Income 2024: -$11,0482024

Highlighted filing

2024

Revenue$309,220
Expenses$320,268
Net Income-$11,048
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$147,383
Liabilities
$0
Net assets
$147,383
Revenue
$309,220
Expenses
$320,268
Net income
-$11,048
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.47$0.00$1.47$3.09$3.20$0.11
2023Detailed filing. Detailed filing data is available for this year.$1.58$0.00$1.58$1.09$1.27$0.17
2022Detailed filing. Detailed filing data is available for this year.$1.76$0.00$1.76$1.33$1.31$0.01
2021Detailed filing. Detailed filing data is available for this year.$1.74$0.00$1.74$1.44$1.18$0.27
2020Detailed filing. Detailed filing data is available for this year.$1.48$0.00$1.48$0.91$0.73$0.18
2019Detailed filing. Detailed filing data is available for this year.$1.31$0.01$1.30$0.90$0.94$0.05
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 10, 2025
Return Version
2024v5.0
Gross Receipts
$521,983
Mission and Program Overview

Mission

Provides a social environment maintained for the sole benefit of its members and their families.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$158,431$147,383▼ $11,048
Land, Buildings, and Equipment, Net$127,472$127,155▼ $317
Cash and Non-Interest-Bearing Accounts$29,304$18,573▼ $10,731
Inventories for Sale or Use$1,655$1,655→ $0
Total Assets$158,431$147,383▼ $11,048
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$158,431$147,383▼ $11,048
Total Liabilities and Net Assets / Fund Balance$158,431$147,383▼ $11,048

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$6,853$17,933$24,786
Land$120,302--
Compensation and Service Providers
Top Officer Pay58th percentile

Board Members and Trustees

NameTitle
Denny SmithPresident
Tom EvartSec/treas
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$309,220
Change in Net Assets
$-11,048
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$293,349
Salaries, Compensation, and Employee Benefits$26,919
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy---$52,433
Other Salaries and Wages---$25,960
Insurance---$5,783
Fees for Services Accounting---$3,142
Office Expenses---$2,586
Other Expenses---$1,066
Payroll Taxes---$959
Depreciation Depletion---$317
Total Functional Expenses$0$0$0$320,268
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$393,148
Gaming Direct Expenses$144,208
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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

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

“No review was or will be conducted.”

Form 990, Page 6, Part VI, Line 19

“No documents available to the public”

Filing and Contact Details

Filer

Filer Name
Fraternal Order of Orioles-nest 167
EIN
34-0233165
Phone
3308055033
Address
2166 MANCHESTER RD, AKRON, OH 44314

Signing Officer

Name
Tom Evart
Title
Sec/treas
Phone
3308055033
Signed
2025-11-10

Organization Details

Principal Officer
Tom Evart
Voting Board Members
6
Independent Board Members
6
Employees
5

Preparer

Firm
Macgregor & Macgregor
Address
PO BOX 3738, AKRON, OH 44314
Preparer
Robert Macgregor
Phone
3307454473
Supplemental Narrative

Additional Explanations

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

“Provides a social environment maintained for the sole benefit of its members and their families.”

Raw XML Appendix259 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/GamingActivitiesInd0true
IRS990/GamingDirectExpensesAmt0144208
IRS990/GamingGrossIncomeAmt0393148
IRS990/GoverningBodyVotingMembersCnt06
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0521983
IRS990/GrossSalesOfInventoryAmt0128835
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IRS990/IndependentVotingMemberCnt06
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InsuranceGrp/TotalAmt05783
IRS990/InventoriesForSaleOrUseGrp/BOYAmt01655
IRS990/InventoriesForSaleOrUseGrp/EOYAmt01655
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt017933
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0127472
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IRS990/LandBldgEquipCostOrOtherBssAmt0145088
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
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IRS990/MoreThan5000KToIndividualsInd0false
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IRS990/NetAssetsOrFundBalancesBOYAmt0158431
IRS990/NetAssetsOrFundBalancesEOYAmt0147383
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IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt052433
IRS990/OfficeExpensesGrp/TotalAmt02586
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherExpensesGrp/Desc0CHARITABLE CONTRIBUTIONS
IRS990/OtherExpensesGrp/Desc1EXTRA HELP
IRS990/OtherExpensesGrp/Desc2TAXES/LICENSES
IRS990/OtherExpensesGrp/Desc3LICENSE
IRS990/OtherExpensesGrp/TotalAmt0184248
IRS990/OtherExpensesGrp/TotalAmt134341
IRS990/OtherExpensesGrp/TotalAmt29433
IRS990/OtherExpensesGrp/TotalAmt31066
IRS990/OtherSalariesAndWagesGrp/TotalAmt025960
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/TotalAmt0959
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0TOM EVART
IRS990/ProfessionalFundraisingInd0false
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IRS990/PYOtherExpensesAmt0107587
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IRS990/ReportLandBuildingEquipmentInd0true
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IRS990/ReportProgramRelatedInvstInd0false
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0158431
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IRS990/ScheduleBRequiredInd0false
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IRS990ScheduleG/LicensedInd0true
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
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ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-11-14T07:56:52-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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