Civic Intelligence

Fraternal Order of Eagles #985

990 • Fiscal year 2022 • EIN 35-0320882

Jun 01, 2021 to May 31, 2022 • Filed on Oct 27, 2022

PO Box 873Kendallville, IN 46755

(260) 343-9030

Siviq Scores

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

Liabilities / Assets

74th percentile

0.09x

Higher debt load relative to assets than 74% of similar nonprofits.

2022 filings • 501(c)8 • <$500k nonprofits • Source year 2022

Liabilities / Revenue

86th percentile

0.37x

Higher debt load relative to revenue than 86% of similar nonprofits.

2022 filings • 501(c)8 • <$500k nonprofits • Source year 2022

Net Margin

34th percentile

-2.4%

Higher net margin than 34% of similar nonprofits.

2022 filings • 501(c)8 • <$500k nonprofits • Source year 2022

Top Officer Pay

78th percentile

$0

Higher top officer pay than 78% of similar nonprofits.

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

2022 filings • 501(c)8 • <$500k nonprofits • Source year 2022

Asset Growth

36th percentile

-1.7%

Faster asset growth than 36% of similar nonprofits.

2022 filings • 501(c)8 • <$500k nonprofits • Annualized from 2021 to 2022

Revenue Growth

14th percentile

-20%

Faster revenue growth than 14% of similar nonprofits.

2022 filings • 501(c)8 • <$500k nonprofits • Annualized from 2021 to 2022

Assets

Down

$470,246

Down $8,298 (-1.7%) from 2021

Net Assets

Down

$430,201

Down $2,535 (-0.6%) from 2021

Liabilities

Down

$40,045

Down $5,763 (-13%) from 2021

Revenue

Down

$107,443

Down $27,244 (-20%) from 2021

Expenses

Down

$110,011

Down $23,548 (-18%) from 2021

Net Income

Down

-$2,568

Down $3,696 (-328%) from 2021

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2021: $478,544Liabilities 2021: $45,808Net Assets 2021: $432,7362021Assets 2022: $470,246Liabilities 2022: $40,045Net Assets 2022: $430,2012022Assets 2023: $470,246Liabilities 2023: $40,045Net Assets 2023: $430,2012023Assets 2024: $470,246Liabilities 2024: $40,045Net Assets 2024: $430,2012024

Highlighted filing

2022

Assets$470,246
Liabilities$40,045
Net Assets$430,201

Operations Trend

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

$150K$100K$50K$0-$50KRevenue 2021: $134,687Expenses 2021: $133,559Net Income 2021: $1,1282021Revenue 2022: $107,443Expenses 2022: $110,011Net Income 2022: -$2,5682022Revenue 2023: $68,410Expenses 2023: $50,331Net Income 2023: $18,0792023Revenue 2024: $75,039Expenses 2024: $38,993Net Income 2024: $36,0462024

Highlighted filing

2022

Revenue$107,443
Expenses$110,011
Net Income-$2,568
Jump To
Filing Snapshot
Filing Period
Jun 1, 2021 to May 31, 2022
Signed
Oct 27, 2022
Return Version
2021v4.1
Gross Receipts
$162,536
Mission and Program Overview

Mission

Uniting members in the bond of fraternity, benevolence and charity. This is accomplished through a year round schedule of events and recreation for members and guests.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$457,185$457,921▲ $736
Rtn Earn Endowment Incm Other Fnds$432,736$430,201▼ $2,535
Cash and Non-Interest-Bearing Accounts$20,859$11,825▼ $9,034
Savings and Temporary Cash Investments$500$500→ $0
Total Assets$478,544$470,246▼ $8,298
Liabilities
Mortgage Notes Payable Secured by Investment Property$33,958$27,168▼ $6,790
Unsecured Notes Loans Payable$5,450$9,046▲ $3,596
Accounts Payable and Accrued Expenses$3,869$3,831▼ $38
Other Liabilities$2,531--
Total Liabilities$45,808$40,045▼ $5,763
Net Assets / Fund Balance
Total Net Assets Fund Balance$432,736$430,201▼ $2,535
Total Liabilities and Net Assets / Fund Balance$478,544$470,246▼ $8,298

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$334,417$173,739-
Land$110,269--
Equipment$10,661$186,848-
Leasehold Improvements$2,574$18,369-
Compensation and Service Providers

Board Members and Trustees

NameTitle
Ralph E Deck JrTrustee Chairman
Zachary W HughesPresident
Corey L ConleyVice President
David F PrestonTrustee
Keith E OsbunTrustee
Matt D WentworthTrustee
Todd R GuilfoyleTrustee
Ferlin ChildersChaplain
Dave LindsayConductor
William H KiddSecretary
Chris a BailerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$40,817
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$66,626
All Other Contributions
$36,105
Change in Net Assets
$-2,568
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$104,031
Salaries, Compensation, and Employee Benefits$5,980
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$0$0$0$57,556
Occupancy$0$0$0$32,511
Other Salaries and Wages$0$0$0$5,181
Insurance$0$0$0$3,798
Interest$0$0$0$2,307
Other Expenses$0$0$0$1,007
Office Expenses$0$0$0$877
Fees for Services Accounting$0$0$0$850
Payroll Taxes$0$0$0$799
Information Technology$0$0$0$485
Fees for Services Legal$0$0$0$42
Total Functional Expenses$0$0$0$110,011
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$36,622
Gaming Direct Expenses$14,411
Fundraising Gross Income$2,028
Fundraising Direct Expenses$600
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
Yes
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
FRATERNAL ORDER OF EAGLES #985
EIN
35-0320882
Phone
2603439030
Address
PO BOX 873, KENDALLVILLE, IN 46755

Signing Officer

Name
William H Kidd
Title
Secretary
Phone
2603439030
Signed
2022-10-27
Discuss with paid preparer
Yes

Organization Details

Principal Officer
William H Kidd
Formed
1905
Legal Domicile
In
Voting Board Members
200
Independent Board Members
199
Employees
1
Volunteers
10

Preparer

Firm
Integrated Accounting
Address
318 N MAIN ST, AVILLA, IN 46710
Preparer
Darla Buckles
Phone
2607600291
Supplemental Narrative

Additional Explanations

Pt VI, Line 7A

Members vote on governing body

Pt VI, Line 7B

Only governing body make governance decisions

Pt VI, Line 10B

Have never created written policies or proceedures

Pt VI, Line 11B

Governing body review return before it is submitted to irs

Pt VI, Line 6

Organization has members but not stockholders

Form 990, Part IX, Line 24E

SALES TAX PAID 8041.

Form 990, Part IX, Line 24E

N.F.P. TAXES 75.

Form 990, Part IX, Line 24E

PROPERTY TAXES 1525.

Form 990, Part IX, Line 24E

Membership memorials 205.

Form 990, Part IX, Line 24E

Per capita assessments 2268.

Form 990, Part IX, Line 24E

State per capita assessments 779.

Form 990, Part IX, Line 24E

KITCHEN EXPENSE 1003.

Form 990, Part IX, Line 24E

BARROOM EXPENSES 587.

Form 990, Part IX, Line 24E

Volunteer expenses 42174.

Form 990, Part IX, Line 24E

XMAS EXPENSES 9.

Form 990, Part IX, Line 24E

PERMITS 450.

Form 990, Part IX, Line 24E

TESTING 390.

Form 990, Part IX, Line 24E

Post office box rental 50.

Raw XML AppendixShowing 400 of 445 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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IRS990ScheduleD/BuildingsGrp/DepreciationAmt0173739
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt0508156
IRS990ScheduleD/EquipmentGrp/BookValueAmt010661
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0186848
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt0197509
IRS990ScheduleD/LandGrp/BookValueAmt0110269
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt0110269
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt02574
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt018369
IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt020943
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0457921
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/GamingInformationGrp/CashPrizesPullTabsAmt011136
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt011136
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt014411
IRS990ScheduleG/GamingInformationGrp/GrossRevenueBingoAmt01650
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt0533
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt034439
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt036622
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt022211
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt03275
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesBingoAmt03275
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0true
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoPct01.00000
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0true
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingPct01.00000
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0true
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsPct01.00000
IRS990ScheduleG/GamingWithNonmembersInd0true
IRS990ScheduleG/IndividualWithBooksNm0LONNIE WALTENBERGER
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt0216 GRANADA DR
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0KENDALLVILLE
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0IN
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd046755
IRS990ScheduleG/StatesWhereGamingConductedCd0IN
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MEMBERS VOTE ON GOVERNING BODY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ONLY GOVERNING BODY MAKE GOVERNANCE DECISIONS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2HAVE NEVER CREATED WRITTEN POLICIES OR PROCEEDURES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3GOVERNING BODY REVIEW RETURN BEFORE IT IS SUBMITTED TO IRS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ORGANIZATION HAS MEMBERS BUT NOT STOCKHOLDERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5SALES TAX PAID 8041.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6N.F.P. TAXES 75.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7PROPERTY TAXES 1525.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8MEMBERSHIP MEMORIALS 205.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9PER CAPITA ASSESSMENTS 2268.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10STATE PER CAPITA ASSESSMENTS 779.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11KITCHEN EXPENSE 1003.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12BARROOM EXPENSES 587.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13VOLUNTEER EXPENSES 42174.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt14XMAS EXPENSES 9.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt15PERMITS 450.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt16TESTING 390.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt17POST OFFICE BOX RENTAL 50.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 10b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Pt VI, Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc13Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc14Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc15Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc16Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc17Form 990, Part IX, Line 24e
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0478544
IRS990/TotalAssetsEOYAmt0470246
IRS990/TotalAssetsGrp/BOYAmt0478544
IRS990/TotalAssetsGrp/EOYAmt0470246
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt040817
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0110011
IRS990/TotalGrossUBIAmt01428
IRS990/TotalLiabilitiesBOYAmt045808
IRS990/TotalLiabilitiesEOYAmt040045
IRS990/TotalLiabilitiesGrp/BOYAmt045808
IRS990/TotalLiabilitiesGrp/EOYAmt040045
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0432736
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0430201
IRS990/TotalOtherCompensationAmt00
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt065198
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0107443
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt01428
IRS990/TotalVolunteersCnt010
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0478544
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0470246
IRS990/TotReportableCompRltdOrgAmt00

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