Civic Intelligence

Fraternal Order of Eagles

990 • Fiscal year 2022 • EIN 38-0556545

Jun 01, 2021 to May 31, 2022 • Filed on Apr 17, 2023

19757 Capital Ave NEBattle Creek, MI 49017

(269) 963-8360

Siviq Scores

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

Liabilities / Assets

49th percentile

0.00x

Higher debt load relative to assets than 49% of similar nonprofits.

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

Liabilities / Revenue

50th percentile

0.01x

Higher debt load relative to revenue than 50% of similar nonprofits.

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

Net Margin

68th percentile

15%

Higher net margin than 68% 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

72nd percentile

10%

Faster asset growth than 72% of similar nonprofits.

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

Revenue Growth

94th percentile

170%

Faster revenue growth than 94% of similar nonprofits.

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

Assets

Up

$424,705

Up $39,852 (+10%) from 2021

Net Assets

Up

$423,279

Up $39,550 (+10%) from 2021

Liabilities

Up

$1,426

Up $302 (+27%) from 2021

Revenue

Up

$197,192

Up $124,174 (+170%) from 2021

Expenses

Up

$168,352

Up $97,870 (+139%) from 2021

Net Income

Up

$28,840

Up $26,304 (+1037%) 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 2014: $437,242Liabilities 2014: $298,371Net Assets 2014: $138,8712014Assets 2016: $398,943Liabilities 2016: $385,682Net Assets 2016: $13,2612016Assets 2017: $385,730Liabilities 2017: $380,964Net Assets 2017: $4,7662017Assets 2018: $374,992Liabilities 2018: $370,226Net Assets 2018: $4,7662018Assets 2019: $379,918Liabilities 2019: $241,373Net Assets 2019: $138,5452019Assets 2020: $348,950Liabilities 2020: $103,383Net Assets 2020: $245,5672020Assets 2021: $384,853Liabilities 2021: $1,124Net Assets 2021: $383,7292021Assets 2022: $424,705Liabilities 2022: $1,426Net Assets 2022: $423,2792022Assets 2023: $398,342Liabilities 2023: $2,682Net Assets 2023: $395,6602023Assets 2024: $400,689Liabilities 2024: $7,297Net Assets 2024: $393,3922024Assets 2025: $378,690Liabilities 2025: $8,576Net Assets 2025: $370,1142025

Highlighted filing

2022

Assets$424,705
Liabilities$1,426
Net Assets$423,279

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2014: $393,236Expenses 2014: $520,522Net Income 2014: -$127,2862014Revenue 2016: $404,610Expenses 2016: $435,543Net Income 2016: -$30,9332016Revenue 2017: $460,510Expenses 2017: $461,361Net Income 2017: -$8512017Revenue 2018: $409,783Expenses 2018: $448,972Net Income 2018: -$39,1892018Revenue 2019: $357,425Expenses 2019: $223,646Net Income 2019: $133,7792019Revenue 2020: $205,975Expenses 2020: $289,123Net Income 2020: -$83,1482020Revenue 2021: $73,018Expenses 2021: $70,482Net Income 2021: $2,5362021Revenue 2022: $197,192Expenses 2022: $168,352Net Income 2022: $28,8402022Revenue 2023: $184,169Expenses 2023: $178,545Net Income 2023: $5,6242023Revenue 2024: $159,038Expenses 2024: $181,394Net Income 2024: -$22,3562024Revenue 2025: $181,363Expenses 2025: $204,641Net Income 2025: -$23,2782025

Highlighted filing

2022

Revenue$197,192
Expenses$168,352
Net Income$28,840
Jump To
Filing Snapshot
Filing Period
Jun 1, 2021 to May 31, 2022
Signed
Apr 17, 2023
Return Version
2021v4.0
Gross Receipts
$231,541
Mission and Program Overview

Mission

The primary exempt purpose of the organization is to sponsor or participate in activities to support community services and provide social and recreational activities for its members.

The primary exempt purpose of the organization is to sponsor or participate in activities to support community services and provide social and recreational activities for its members

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$348,950$348,950→ $0
Cash and Non-Interest-Bearing Accounts$35,903$75,755▲ $39,852
Total Assets$384,853$424,705▲ $39,852
Liabilities
Accounts Payable and Accrued Expenses$1,124$1,426▲ $302
Total Liabilities$1,124$1,426▲ $302
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$383,729$423,279▲ $39,550
Total Net Assets Fund Balance$383,729$423,279▲ $39,550
Total Liabilities and Net Assets / Fund Balance$384,853$424,705▲ $39,852

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$279,295-$279,295
Equipment$69,655-$69,655
Compensation and Service Providers

Board Members and Trustees

NameTitle
James RuggTrustee
Jim VaxterTrustee
Rodney StoutTrustee
Steve FeltnerTrustee
Bernard Hall IiTrustee Chai
Mark T PaulusFin. Committ
Donna SmithFinance Comm
Lance RiskaInside Guard
Mark ThompsonPast Worthy
John MontagueSecretary
Robert RothTreasurer
Doyle ToweryTrial Altern
Ernest BurkeTrial Altern
James PlaneTrial Member
Joseph KushakTrial Member
David CameronWorthy Chapl
Deborah RiskaWorthy Condu
Theresa LeboeufWorthy Presi
Revenue and Support

Revenue Composition

Contributions and Grants
$20,899
Program Service Revenue
$154,101
Investment Income
$0
Other Revenue
$22,192
All Other Contributions
$5,097
Change in Net Assets
$28,840
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$168,352
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$32,988--$32,988
All Other Expenses$24,121$7,965-$32,086
Other Expenses$6,124--$6,124
Insurance$5,854$109-$5,963
Information Technology$5,674--$5,674
Advertising$2,530--$2,530
Fees for Services Other$2,170--$2,170
Office Expenses-$897-$897
Fees for Services Accounting-$300-$300
Total Functional Expenses$159,081$9,271$0$168,352
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$45,505
Gaming Direct Expenses$34,349
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
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
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

The organization consists of members who are eligible to vote on the organizations management

Form 990, Page 6, Part VI, Line 7B

The organization members elect the governing body on an annual basis

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

The governing body has form 990 available for any member that desires to review the form. It is also presented at a meeting of the members.

Form 990, Page 6, Part VI, Line 19

All governing documents and tax documents are available to the members during normal business hours at 19757 capital ave, ne, battle creek, mi 49017

Filing and Contact Details

Filer

Filer Name
Battle Creek Aerie 299 Foe
EIN
38-0556545
Phone
2699638360
Address
19757 CAPITAL AVE NE, BATTLE CREEK, MI 49017

Signing Officer

Name
John Montague
Title
Secretary
Phone
2699638360
Signed
2023-04-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Theresa Leboeuf
Formed
1903
Legal Domicile
Mi
Voting Board Members
9
Independent Board Members
9
Employees
0
Volunteers
9

Preparer

Firm
Fisher Spiegel Kunkle & Gerber Pllc
Address
4625 BECKLEY RD BLDG 400, BATTLE CREEK, MI 49015
Preparer
Kristy S Orns
Phone
2699794102
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

Entertainment 4,970 0 0 repairs & maintenance 2,350 2,431 0 credit card merch fees 2,911 0 0 license & permits 2,466 0 0 misc expense 0 2,322 0 per capita tax 2,258 0 0 lawn care 2,003 0 0 used equipment 1,923 0 0 penalties & fines 0 1,260 0 safe lock & key cards 1,116 0 0 supplies & linen 1,027 0 0 repairs/improvements 877 0 0 water softner 0 826 0 mlba-dues 650 0 0 equipment leases 0 603 0 snowplowing 525 0 0 irs taxes 0 523 0 social room expense 300 0 0 window cleaning 282 0 0 charge card process fees 218 0 0 training - schooling 142 0 0 flags & etc 83 0 0 charitable cont-harris ea 20 0 0 total 24,121 7,965 0

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IRS990/OtherExpensesGrp/Desc3BAR & KITCHEN SUPPLIES
IRS990/OtherExpensesGrp/ProgramServicesAmt064704
IRS990/OtherExpensesGrp/ProgramServicesAmt17887
IRS990/OtherExpensesGrp/ProgramServicesAmt27029
IRS990/OtherExpensesGrp/ProgramServicesAmt36124
IRS990/OtherExpensesGrp/TotalAmt064704
IRS990/OtherExpensesGrp/TotalAmt17887
IRS990/OtherExpensesGrp/TotalAmt27029
IRS990/OtherExpensesGrp/TotalAmt36124
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/BusinessCd1900099
IRS990/OtherRevenueMiscGrp/BusinessCd2900099
IRS990/OtherRevenueMiscGrp/Desc0MISC INCOME
IRS990/OtherRevenueMiscGrp/Desc1LINE DANCING
IRS990/OtherRevenueMiscGrp/Desc2JUKE BOX
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt010190
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt1295
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt2143
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt010190
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt1295
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt2143
IRS990/OtherRevenueTotalAmt011036
IRS990/PartialLiquidationInd0false
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0THERESA LEBOEUF
IRS990/PriorPeriodAdjustmentsAmt010710
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0813410
IRS990/ProgramServiceRevenueGrp/BusinessCd1813410
IRS990/ProgramServiceRevenueGrp/BusinessCd2813410
IRS990/ProgramServiceRevenueGrp/BusinessCd3813410
IRS990/ProgramServiceRevenueGrp/Desc0FOOD AND DRINK SALES
IRS990/ProgramServiceRevenueGrp/Desc1HALL RENTAL
IRS990/ProgramServiceRevenueGrp/Desc2RAFFLE SALES
IRS990/ProgramServiceRevenueGrp/Desc3BILLBOARD
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0143167
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt17246
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt23038
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt3650
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0143167
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt17246
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt23038
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt3650
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt013052
IRS990/PYOtherExpensesAmt070482
IRS990/PYOtherRevenueAmt059966
IRS990/PYRevenuesLessExpensesAmt02536
IRS990/PYTotalExpensesAmt070482
IRS990/PYTotalRevenueAmt073018
IRS990/ReconcilationRevenueExpnssAmt028840
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0279295
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0279295
IRS990ScheduleD/EquipmentGrp/BookValueAmt069655
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt069655
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0348950
IRS990ScheduleG/CharitableDistributionRqrInd0false
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt034349
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt045505
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt045505
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt011156
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt034349
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt034349
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0false
IRS990ScheduleG/GamingOwnFacilityPct01.00000
IRS990ScheduleG/GamingWithNonmembersInd0false
IRS990ScheduleG/IndividualWithBooksNm0MARK T PAULUS
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt019757 CAPITAL AVE NE
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0BATTLE CREEK
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0MI
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd049017
IRS990ScheduleG/StatesWhereGamingConductedCd0MI
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION CONSISTS OF MEMBERS WHO ARE ELIGIBLE TO VOTE ON THE ORGANIZATIONS MANAGEMENT
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION MEMBERS ELECT THE GOVERNING BODY ON AN ANNUAL BASIS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE GOVERNING BODY HAS FORM 990 AVAILABLE FOR ANY MEMBER THAT DESIRES TO REVIEW THE FORM. IT IS ALSO PRESENTED AT A MEETING OF THE MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ALL GOVERNING DOCUMENTS AND TAX DOCUMENTS ARE AVAILABLE TO THE MEMBERS DURING NORMAL BUSINESS HOURS AT 19757 CAPITAL AVE, NE, BATTLE CREEK, MI 49017
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ENTERTAINMENT 4,970 0 0 REPAIRS & MAINTENANCE 2,350 2,431 0 CREDIT CARD MERCH FEES 2,911 0 0 LICENSE & PERMITS 2,466 0 0 MISC EXPENSE 0 2,322 0 PER CAPITA TAX 2,258 0 0 LAWN CARE 2,003 0 0 USED EQUIPMENT 1,923 0 0 PENALTIES & FINES 0 1,260 0 SAFE LOCK & KEY CARDS 1,116 0 0 SUPPLIES & LINEN 1,027 0 0 REPAIRS/IMPROVEMENTS 877 0 0 WATER SOFTNER 0 826 0 MLBA-DUES 650 0 0 EQUIPMENT LEASES 0 603 0 SNOWPLOWING 525 0 0 IRS TAXES 0 523 0 SOCIAL ROOM EXPENSE 300 0 0 WINDOW CLEANING 282 0 0 CHARGE CARD PROCESS FEES 218 0 0 TRAINING - SCHOOLING 142 0 0 FLAGS & ETC 83 0 0 CHARITABLE CONT-HARRIS EA 20 0 0 TOTAL 24,121 7,965 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART IX, LINE 24E
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0MI
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0384853
IRS990/TotalAssetsEOYAmt0424705
IRS990/TotalAssetsGrp/BOYAmt0384853
IRS990/TotalAssetsGrp/EOYAmt0424705
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt020899
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt09271
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0159081
IRS990/TotalFunctionalExpensesGrp/TotalAmt0168352
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01124
IRS990/TotalLiabilitiesEOYAmt01426
IRS990/TotalLiabilitiesGrp/BOYAmt01124
IRS990/TotalLiabilitiesGrp/EOYAmt01426
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0383729
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0423279
IRS990/TotalProgramServiceRevenueAmt0154101
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0176293
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0197192
IRS990/TotalVolunteersCnt09
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0384853
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0424705
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt019757 CAPITAL AVE NE
IRS990/USAddress/CityNm0BATTLE CREEK
IRS990/USAddress/StateAbbreviationCd0MI
IRS990/USAddress/ZIPCd049017
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0WWW.FOE.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02023-04-26 12:10:37Z

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