Civic Intelligence

Fraternal Order of Eagles

990 • Fiscal year 2024 • EIN 38-0556545

Jun 01, 2023 to May 31, 2024 • Filed on Aug 23, 2024

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

58th percentile

0.02x

Higher debt load relative to assets than 58% of similar nonprofits.

2024 filings • 501(c)8 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

62nd percentile

0.05x

Higher debt load relative to revenue than 62% of similar nonprofits.

2024 filings • 501(c)8 • <$500k nonprofits • Source year 2024

Net Margin

20th percentile

-14%

Higher net margin than 20% of similar nonprofits.

2024 filings • 501(c)8 • <$500k nonprofits • Source year 2024

Top Officer Pay

79th percentile

$0

Higher top officer pay than 79% of similar nonprofits.

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

2024 filings • 501(c)8 • <$500k nonprofits • Source year 2024

Asset Growth

46th percentile

0.6%

Faster asset growth than 46% of similar nonprofits.

2024 filings • 501(c)8 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

23rd percentile

-14%

Faster revenue growth than 23% of similar nonprofits.

2024 filings • 501(c)8 • <$500k nonprofits • Annualized from 2023 to 2024

Assets

Up

$400,689

Up $2,347 (+0.6%) from 2023

Net Assets

Down

$393,392

Down $2,268 (-0.6%) from 2023

Liabilities

Up

$7,297

Up $4,615 (+172%) from 2023

Revenue

Down

$159,038

Down $25,131 (-14%) from 2023

Expenses

Up

$181,394

Up $2,849 (+1.6%) from 2023

Net Income

Down

-$22,356

Down $27,980 (-498%) from 2023

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

2024

Assets$400,689
Liabilities$7,297
Net Assets$393,392

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

2024

Revenue$159,038
Expenses$181,394
Net Income-$22,356
Jump To
Filing Snapshot
Filing Period
Jun 1, 2023 to May 31, 2024
Signed
Aug 23, 2024
Return Version
2023v5.0
Gross Receipts
$201,393
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$350,850▲ $1,900
Cash and Non-Interest-Bearing Accounts$49,392$48,542▼ $850
Savings and Temporary Cash Investments-$1,297-
Total Assets$398,342$400,689▲ $2,347
Liabilities
Accounts Payable and Accrued Expenses$2,682$7,297▲ $4,615
Total Liabilities$2,682$7,297▲ $4,615
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$395,660$393,392▼ $2,268
Total Net Assets Fund Balance$395,660$393,392▼ $2,268
Total Liabilities and Net Assets / Fund Balance$398,342$400,689▲ $2,347

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$279,295-$279,295
Equipment$71,555-$71,555
Compensation and Service Providers

Board Members and Trustees

NameTitle
James RuggTrustee
Sean HerricTrustee
Tammey ErmelTrustee
William DishmanTrustee
Bernard Hall IiTrustee Chai
Keith DavisFin. Committ
Pamela PickettInside Guard
Mark ThompsonPast Worthy
Roy GrenierSecretary
Shelly HallTreasurer
Donna SmithWorthy Chapl
Ashley ErmelWorthy Condu
Wilfred ErmelWorthy Presi
Jerome HallWorthy Vicep
Revenue and Support

Revenue Composition

Contributions and Grants
$20,199
Program Service Revenue
$135,425
Investment Income
$0
Other Revenue
$3,414
All Other Contributions
$2,727
Change in Net Assets
$-22,356
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$181,394
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$26,898$9,169-$36,067
All Other Expenses$25,066$2,396-$27,462
Other Expenses$7,993--$7,993
Insurance$5,858--$5,858
Information Technology$5,404--$5,404
Fees for Services Other$2,578--$2,578
Advertising$2,101--$2,101
Office Expenses-$1,558-$1,558
Fees for Services Accounting-$1,365-$1,365
Total Functional Expenses$166,906$14,488$0$181,394
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Direct Expenses$42,355
Gaming Gross Income$31,181
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 378 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
Roy Grenier
Title
Secretary
Phone
2699638360
Signed
2024-08-23
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Wilfred Ermel
Formed
1903
Legal Domicile
Mi
Voting Board Members
10
Independent Board Members
10
Employees
0
Volunteers
10

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

Repairs & maintenance 7,125 0 0 social room expense 3,492 0 0 special events expense 3,425 0 0 lawn care 2,600 0 0 license & permits 2,497 0 0 subscription expense 1,155 0 0 water softner 0 1,132 0 application fees 771 0 0 equipment leases 0 623 0 misc expense 354 220 0 entertainment 520 0 0 safe lock & key cards 484 0 0 reconciliation discrepanc 0 421 0 mlba-dues 395 0 0 snowplowing 390 0 0 donation expense 356 0 0 fire extinguisher 331 0 0 grand aerie dues 280 0 0 charitable cont-harris ea 260 0 0 training - schooling 194 0 0 flags & etc 176 0 0 window cleaning 141 0 0 event registration 120 0 0 total 25,066 2,396 0

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IRS990/ProgramServiceRevenueGrp/Desc2POOL TABLE INCOME
IRS990/ProgramServiceRevenueGrp/Desc3BILLBOARD
IRS990/ProgramServiceRevenueGrp/Desc4RAFFLE SALES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0123735
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt18625
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt21696
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt3734
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt4635
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0123735
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt18625
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt21696
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt3734
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt4635
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt029423
IRS990/PYOtherExpensesAmt0178545
IRS990/PYOtherRevenueAmt0-1391
IRS990/PYProgramServiceRevenueAmt0156137
IRS990/PYRevenuesLessExpensesAmt05624
IRS990/PYTotalExpensesAmt0178545
IRS990/PYTotalRevenueAmt0184169
IRS990/ReconcilationRevenueExpnssAmt0-22356
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01297
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0279295
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0279295
IRS990ScheduleD/EquipmentGrp/BookValueAmt071555
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt071555
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0350850
IRS990ScheduleG/CharitableDistributionRqrInd0false
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt042355
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt031181
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt031181
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt0-11174
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt042355
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt042355
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0false
IRS990ScheduleG/GamingOwnFacilityPct01.00000
IRS990ScheduleG/GamingWithNonmembersInd0false
IRS990ScheduleG/IndividualWithBooksNm0KEITH DAVIS
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 378 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/ExplanationTxt4REPAIRS & MAINTENANCE 7,125 0 0 SOCIAL ROOM EXPENSE 3,492 0 0 SPECIAL EVENTS EXPENSE 3,425 0 0 LAWN CARE 2,600 0 0 LICENSE & PERMITS 2,497 0 0 SUBSCRIPTION EXPENSE 1,155 0 0 WATER SOFTNER 0 1,132 0 APPLICATION FEES 771 0 0 EQUIPMENT LEASES 0 623 0 MISC EXPENSE 354 220 0 ENTERTAINMENT 520 0 0 SAFE LOCK & KEY CARDS 484 0 0 RECONCILIATION DISCREPANC 0 421 0 MLBA-DUES 395 0 0 SNOWPLOWING 390 0 0 DONATION EXPENSE 356 0 0 FIRE EXTINGUISHER 331 0 0 GRAND AERIE DUES 280 0 0 CHARITABLE CONT-HARRIS EA 260 0 0 TRAINING - SCHOOLING 194 0 0 FLAGS & ETC 176 0 0 WINDOW CLEANING 141 0 0 EVENT REGISTRATION 120 0 0 TOTAL 25,066 2,396 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/TotalAssetsBOYAmt0398342
IRS990/TotalAssetsEOYAmt0400689
IRS990/TotalAssetsGrp/BOYAmt0398342
IRS990/TotalAssetsGrp/EOYAmt0400689
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt020199
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt014488
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0166906
IRS990/TotalFunctionalExpensesGrp/TotalAmt0181394
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt02682
IRS990/TotalLiabilitiesEOYAmt07297
IRS990/TotalLiabilitiesGrp/BOYAmt02682
IRS990/TotalLiabilitiesGrp/EOYAmt07297
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0395660
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0393392
IRS990/TotalProgramServiceRevenueAmt0135425
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0138839
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0159038
IRS990/TotalVolunteersCnt010
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0398342
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0400689
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt019757 CAPITAL AVE NE
IRS990/USAddress/CityNm0BATTLE CREEK
IRS990/USAddress/StateAbbreviationCd0MI
IRS990/USAddress/ZIPCd049017
IRS990/VotingMembersGoverningBodyCnt010
IRS990/VotingMembersIndependentCnt010
IRS990/WebsiteAddressTxt0WWW.FOE.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02024-08-08 14:25:15Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ROY GRENIER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SECRETARY
ReturnHeader/BusinessOfficerGrp/PhoneNum02699638360
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-08-23
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BATTLE CREEK AERIE 299 FOE
ReturnHeader/Filer/BusinessNameControlTxt0BATT
ReturnHeader/Filer/EIN0380556545
ReturnHeader/Filer/PhoneNum02699638360
ReturnHeader/Filer/USAddress/AddressLine1Txt019757 CAPITAL AVE NE
ReturnHeader/Filer/USAddress/CityNm0BATTLE CREEK
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MI
ReturnHeader/Filer/USAddress/ZIPCd049017
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0382771156
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0FISHER SPIEGEL KUNKLE & GERBER PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt04625 BECKLEY RD BLDG 400
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BATTLE CREEK
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd049015
ReturnHeader/PreparerPersonGrp/PhoneNum02699794102
ReturnHeader/PreparerPersonGrp/PreparationDt02024-08-23

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