Civic Intelligence

Fraternal Order Eagles Aerie 2291

990 • Fiscal year 2014 • EIN 34-4237269

Jun 01, 2013 to May 31, 2014 • Filed on Oct 06, 2014

1120 South Main Street43410-2069

(419) 547-6274

Siviq Scores

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

Liabilities / Assets

75th percentile

0.21x

Higher debt load relative to assets than 75% of similar nonprofits.

2014 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2014

Liabilities / Revenue

84th percentile

0.77x

Higher debt load relative to revenue than 84% of similar nonprofits.

2014 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2014

Net Margin

13th percentile

-24%

Higher net margin than 13% of similar nonprofits.

2014 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2014

Top Officer Pay

76th percentile

$6,315

Higher top officer pay than 76% of similar nonprofits.

Top officer pay equals 2.5% of source-year revenue.

2014 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2014

Asset Growth

40th percentile

-1.4%

Faster asset growth than 40% of similar nonprofits.

2014 filings • 501(c)8 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Revenue Growth

Score unavailable

No value available

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

Source year 2014

Assets

Down

$941,468

Down $13,042 (-1.4%) from 2013

Net Assets

Down

$746,219

Down $61,646 (-7.6%) from 2013

Liabilities

Up

$195,249

Up $48,604 (+33%) from 2013

Revenue

$252,215

No earlier filing loaded for comparison.

Expenses

Down

$313,861

Down $9,893 (-3.1%) from 2013

Net Income

-$61,646

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2011: $980,843Liabilities 2011: $146,459Net Assets 2011: $834,3842011Assets 2012: $956,110Liabilities 2012: $143,566Net Assets 2012: $812,5442012Assets 2013: $954,510Liabilities 2013: $146,645Net Assets 2013: $807,8652013Assets 2014: $941,468Liabilities 2014: $195,249Net Assets 2014: $746,2192014Assets 2015: $819,085Liabilities 2015: $227,356Net Assets 2015: $591,7292015Assets 2016: $1,033,578Liabilities 2016: $424,930Net Assets 2016: $608,6482016Assets 2017: $939,678Liabilities 2017: $322,306Net Assets 2017: $617,3722017Assets 2018: $767,280Liabilities 2018: $165,592Net Assets 2018: $601,6882018Assets 2019: $693,342Liabilities 2019: $167,456Net Assets 2019: $525,8862019Assets 2020: $836,438Liabilities 2020: $325,174Net Assets 2020: $511,2642020Assets 2021: $808,103Liabilities 2021: $242,249Net Assets 2021: $565,8542021Assets 2022: $456,247Liabilities 2022: $6,294Net Assets 2022: $449,9532022Assets 2023: $440,848Liabilities 2023: $3,762Net Assets 2023: $437,0862023Assets 2024: $474,680Liabilities 2024: $6,481Net Assets 2024: $468,1992024Assets 2025: $452,295Liabilities 2025: $5,295Net Assets 2025: $447,0002025

Highlighted filing

2014

Assets$941,468
Liabilities$195,249
Net Assets$746,219

Operations Trend

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

$600K$400K$200K$0-$200KExpenses 2011: $320,5572011Expenses 2012: $341,9632012Expenses 2013: $323,7542013Revenue 2014: $252,215Expenses 2014: $313,861Net Income 2014: -$61,6462014Revenue 2015: $282,318Expenses 2015: $125,136Net Income 2015: $157,1822015Revenue 2016: $273,421Expenses 2016: $256,502Net Income 2016: $16,9192016Revenue 2017: $248,805Expenses 2017: $240,081Net Income 2017: $8,7242017Revenue 2018: $236,236Expenses 2018: $251,920Net Income 2018: -$15,6842018Revenue 2019: $197,688Expenses 2019: $273,490Net Income 2019: -$75,8022019Revenue 2020: $182,835Expenses 2020: $197,457Net Income 2020: -$14,6222020Revenue 2021: $361,985Expenses 2021: $307,395Net Income 2021: $54,5902021Revenue 2022: $232,633Expenses 2022: $289,631Net Income 2022: -$56,9982022Revenue 2023: $280,967Expenses 2023: $322,322Net Income 2023: -$41,3552023Revenue 2024: $532,031Expenses 2024: $500,918Net Income 2024: $31,1132024Revenue 2025: $495,921Expenses 2025: $517,120Net Income 2025: -$21,1992025

Highlighted filing

2014

Revenue$252,215
Expenses$313,861
Net Income-$61,646
Jump To
Filing Snapshot
Filing Period
Jun 1, 2013 to May 31, 2014
Signed
Oct 6, 2014
Return Version
2013v4.0
Gross Receipts
$460,619
Mission and Program Overview

Mission

SOCIAL ORGANIZATION

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$750,062$750,062→ $0
Rtn Earn Endowment Incm Other Fnds$807,865$746,219▼ $61,646
Cash and Non-Interest-Bearing Accounts$157,457$141,707▼ $15,750
Savings and Temporary Cash Investments$38,779$39,074▲ $295
Inventories for Sale or Use$8,212$10,625▲ $2,413
Total Assets$954,510$941,468▼ $13,042
Liabilities
Accounts Payable and Accrued Expenses$44,400$108,660▲ $64,260
Mortgage Notes Payable Secured by Investment Property$100,659$85,003▼ $15,656
Other Liabilities$1,586$1,586→ $0
Total Liabilities$146,645$195,249▲ $48,604
Net Assets / Fund Balance
Total Net Assets Fund Balance$807,865$746,219▼ $61,646
Total Liabilities and Net Assets / Fund Balance$954,510$941,468▼ $13,042

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$564,105$529,194$1,093,299
Equipment$60,957$358,016$418,973
Land$125,000-$125,000
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
J Marc Wayland-smithSecretaryPT$6,315$6,315
Charles KistlerTrusteePT$550$550
Douglas E MyersTrusteePT$550$550
Roger HouseTrusteePT$550$550
Garry RaifsniderPresident-$100$100
Dale RaifsniderVice President-$40$40

Board Members and Trustees

NameTitle
Michael J DinanPast President
Y Wayland SmithAuditor
Thomas SchemmerChaplain
Hiro PersonsConductor
Jeff OsmanTreasurer
Vincent GolembiowskiTrial Committee
Jean E MayeTrial Committee Member
Revenue and Support

Revenue Composition

Contributions and Grants
$15,006
Program Service Revenue
$415
Investment Income
$308
Other Revenue
$236,486
Change in Net Assets
$-61,646
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$133,016
Other Expenses$126,744
Grants and Similar Amounts Paid$54,101
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$122,885--$122,885
Occupancy$40,621$7,276-$47,897
Grants to Domestic Orgs$43,669--$43,669
Depreciation Depletion$39,116$1,217-$40,333
Grants to Domestic Individuals$10,432--$10,432
Payroll Taxes$10,131--$10,131
Insurance$9,313--$9,313
Payments to Affiliates-$8,550-$8,550
All Other Expenses$691$30-$721
Office Expenses-$547-$547
Other Expenses$4,852$323-$323
Travel-$305-$305
Total Functional Expenses$281,710$32,151$0$313,861
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$79,120
Gaming Direct Expenses$10,815
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
Equipment Lease$1,586
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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

Governing body decisions Part VI line 7B

This organization is a member based organization. Thus, decisions made by the board of directors may be subject to the aproval of a member vote. The board of directors is assigned by member vote.

Form 990 governing body review Part VI line 11

The governing body has the mandate to review all documents, related to the organizations, prior to signatures and validation of the documetns.

Governing documents etc available to public Part VI line 19

Copies of form 990 and other organization documents are available to be viewed at the organization location upon request.

Filing and Contact Details

Filer

EIN
34-4237269

Signing Officer

Name
J Marc Wayland Smith
Title
Secretary
Phone
4195476274
Signed
2014-10-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Michael J Dinan
Formed
1950
Legal Domicile
Oh
Voting Board Members
681
Independent Board Members
681
Employees
16
Volunteers
15

Preparer

Preparer
Glenna Stout Ea
Phone
4195476670
Raw XML AppendixShowing 400 of 458 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/OtherRevenueMiscGrp/BusinessCd1900099
IRS990/OtherRevenueMiscGrp/BusinessCd2900099
IRS990/OtherRevenueMiscGrp/Desc0REFUNDS
IRS990/OtherRevenueMiscGrp/Desc1GREASE SALES
IRS990/OtherRevenueMiscGrp/Desc2ALUMINUM CANS
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt01810
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt1175
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt2424
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt01810
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt1175
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt2424
IRS990/OtherRevenueTotalAmt02634
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0122885
IRS990/OtherSalariesAndWagesGrp/TotalAmt0122885
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/ManagementAndGeneralAmt08550
IRS990/PaymentsToAffiliatesGrp/TotalAmt08550
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt010131
IRS990/PayrollTaxesGrp/TotalAmt010131
IRS990/PoliciesReferenceChaptersInd0true
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0MICHAEL J DINAN
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/BusinessCd2900099
IRS990/ProgramServiceRevenueGrp/Desc0200 CLUB
IRS990/ProgramServiceRevenueGrp/Desc1FLAG RETURN
IRS990/ProgramServiceRevenueGrp/Desc2CHARITABLE CONTRIBUTION
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0350
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt115
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt250
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0350
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt115
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt250
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt017125
IRS990/PYGrantsAndSimilarPaidAmt055430
IRS990/PYInvestmentIncomeAmt0926
IRS990/PYOtherExpensesAmt0125033
IRS990/PYOtherRevenueAmt0300670
IRS990/PYProgramServiceRevenueAmt0354
IRS990/PYRevenuesLessExpensesAmt0-4679
IRS990/PYSalariesCompEmpBnftPaidAmt0143291
IRS990/PYTotalExpensesAmt0323754
IRS990/PYTotalRevenueAmt0319075
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-61646
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt03650
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0807865
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0746219
IRS990/SavingsAndTempCashInvstGrp/BOYAmt038779
IRS990/SavingsAndTempCashInvstGrp/EOYAmt039074
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0564105
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0529194
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01093299
IRS990ScheduleD/EquipmentGrp/BookValueAmt060957
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0358016
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0418973
IRS990ScheduleD/LandGrp/BookValueAmt0125000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0125000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01586
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0EQUIPMENT LEASE
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0750062
IRS990ScheduleD/TotalLiabilityAmt01586
IRS990ScheduleG/CharitableDistributionRqrInd0true
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/GamingInformationGrp/CashPrizesBingoAmt09015
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt09015
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt010815
IRS990ScheduleG/GamingInformationGrp/GrossRevenueBingoAmt079120
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt079120
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt068305
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt01800
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesBingoAmt01800
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0true
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoPct01.00000
IRS990ScheduleG/GamingOwnFacilityPct01.000
IRS990ScheduleG/GamingWithNonmembersInd0false
IRS990ScheduleG/IndividualWithBooksNm0J MARC WAYLAND-SMITH
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine10145 VINE STREET
IRS990ScheduleG/PersonsWithBooksUSAddress/City0CLYDE
IRS990ScheduleG/PersonsWithBooksUSAddress/State0OH
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCode043410
IRS990ScheduleG/StatesWhereGamingConductedCd0OH
IRS990ScheduleI/GrantRecordsMaintainedInd0false
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt043669
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0SPORTS AND ACEDIMIC SPONSORSHIPS AT THE LOCAL SCHOOLS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt012
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine10CLYDE SCHOOLS ACEDIMIC AND SPORTS
IRS990ScheduleI/RecipientTable/USAddress/AddressLine10S MAIN ST
IRS990ScheduleI/RecipientTable/USAddress/City0CLYDE
IRS990ScheduleI/RecipientTable/USAddress/State0OH
IRS990ScheduleI/RecipientTable/USAddress/ZIPCode043410
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THIS ORGANIZATION IS A MEMBER BASED ORGANIZATION. THUS, DECISIONS MADE BY THE BOARD OF DIRECTORS MAY BE SUBJECT TO THE APROVAL OF A MEMBER VOTE. THE BOARD OF DIRECTORS IS ASSIGNED BY MEMBER VOTE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE GOVERNING BODY HAS THE MANDATE TO REVIEW ALL DOCUMENTS, RELATED TO THE ORGANIZATIONS, PRIOR TO SIGNATURES AND VALIDATION OF THE DOCUMETNS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2COPIES OF FORM 990 AND OTHER ORGANIZATION DOCUMENTS ARE AVAILABLE TO BE VIEWED AT THE ORGANIZATION LOCATION UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Governing body decisions Part VI line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Governing documents etc available to public Part VI line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0OH
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0954510
IRS990/TotalAssetsEOYAmt0941468
IRS990/TotalAssetsGrp/BOYAmt0954510
IRS990/TotalAssetsGrp/EOYAmt0941468
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt015006
IRS990/TotalEmployeeCnt016
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt032151
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0281710
IRS990/TotalFunctionalExpensesGrp/TotalAmt0313861
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0146645

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.45$0.01$0.45$0.50$0.52$0.02
2024Detailed filing. Detailed filing data is available for this year.$0.47$0.01$0.47$0.53$0.50$0.03
2023Detailed filing. Detailed filing data is available for this year.$0.44$0.00$0.44$0.28$0.32$0.04
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.46$0.01$0.45$0.23$0.29$0.06
2021Detailed filing. Detailed filing data is available for this year.$0.81$0.24$0.57$0.36$0.31$0.05
2020Detailed filing. Detailed filing data is available for this year.$0.84$0.33$0.51$0.18$0.20$0.01
2019Detailed filing. Detailed filing data is available for this year.$0.69$0.17$0.53$0.20$0.27$0.08
2018Detailed filing. Detailed filing data is available for this year.$0.77$0.17$0.60$0.24$0.25$0.02
2017Detailed filing. Detailed filing data is available for this year.$0.94$0.32$0.62$0.25$0.24$0.01
2016Detailed filing. Detailed filing data is available for this year.$1.03$0.42$0.61$0.27$0.26$0.02
2015Detailed filing. Detailed filing data is available for this year.$0.82$0.23$0.59$0.28$0.13$0.16
2014Detailed filing. Detailed filing data is available for this year.$0.94$0.20$0.75$0.25$0.31$0.06
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.95$0.15$0.81$0.32
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.96$0.14$0.81$0.34
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.98$0.15$0.83$0.32