Civic Intelligence

Fraternal Order of Eagles 1354

990 • Fiscal year 2017 • EIN 38-0556604

Jun 01, 2016 to May 31, 2017 • Filed on Nov 14, 2017

PO Box 237Ludington, MI 49431

(231) 843-8450

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.

2017 filings • 501(c)8 • <$500k nonprofits • Source year 2017

Liabilities / Revenue

56th percentile

0.03x

Higher debt load relative to revenue than 56% of similar nonprofits.

2017 filings • 501(c)8 • <$500k nonprofits • Source year 2017

Net Margin

16th percentile

-19%

Higher net margin than 16% of similar nonprofits.

2017 filings • 501(c)8 • <$500k nonprofits • Source year 2017

Top Officer Pay

75th percentile

$0

Higher top officer pay than 75% of similar nonprofits.

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

2017 filings • 501(c)8 • <$500k nonprofits • Source year 2017

Asset Growth

15th percentile

-12%

Faster asset growth than 15% of similar nonprofits.

2017 filings • 501(c)8 • <$500k nonprofits • Annualized from 2016 to 2017

Revenue Growth

30th percentile

-10%

Faster revenue growth than 30% of similar nonprofits.

2017 filings • 501(c)8 • <$500k nonprofits • Annualized from 2016 to 2017

Assets

Down

$166,969

Down $22,885 (-12%) from 2016

Net Assets

Down

$162,857

Down $23,932 (-13%) from 2016

Liabilities

Up

$4,112

Up $1,047 (+34%) from 2016

Revenue

Down

$129,330

Down $14,468 (-10%) from 2016

Expenses

Down

$153,262

Down $1,766 (-1.1%) from 2016

Net Income

Down

-$23,932

Down $12,702 (-113%) from 2016

Historical Trend

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2011: $172,516Liabilities 2011: $2,172Net Assets 2011: $170,3442011Assets 2012: $204,710Liabilities 2012: $6,921Net Assets 2012: $197,7892012Assets 2013: $210,275Liabilities 2013: $2,128Net Assets 2013: $208,1472013Assets 2014: $212,804Liabilities 2014: $4,277Net Assets 2014: $208,5272014Assets 2015: $200,666Liabilities 2015: $2,647Net Assets 2015: $198,0192015Assets 2016: $189,854Liabilities 2016: $3,065Net Assets 2016: $186,7892016Assets 2017: $166,969Liabilities 2017: $4,112Net Assets 2017: $162,8572017Assets 2018: $155,983Liabilities 2018: $5,131Net Assets 2018: $150,8522018Assets 2019: $152,581Liabilities 2019: $5,366Net Assets 2019: $147,2152019Assets 2020: $151,861Liabilities 2020: $3,132Net Assets 2020: $148,7292020Assets 2021: $133,361Liabilities 2021: $3,469Net Assets 2021: $129,8922021Assets 2022: $125,097Liabilities 2022: $3,546Net Assets 2022: $121,5512022Assets 2023: $89,870Liabilities 2023: $3,610Net Assets 2023: $86,2602023Assets 2024: $70,667Liabilities 2024: $5,245Net Assets 2024: $65,4222024Assets 2025: $81,217Liabilities 2025: $2,383Net Assets 2025: $78,8342025

Highlighted filing

2017

Assets$166,969
Liabilities$4,112
Net Assets$162,857

Operations Trend

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

$400K$300K$200K$100K$0-$100KRevenue 2011: $142,603Expenses 2011: $150,253Net Income 2011: -$7,6502011Expenses 2012: $145,6822012Revenue 2013: $331,928Expenses 2013: $321,570Net Income 2013: $10,3582013Revenue 2014: $152,298Expenses 2014: $151,918Net Income 2014: $3802014Revenue 2015: $140,260Expenses 2015: $150,768Net Income 2015: -$10,5082015Revenue 2016: $143,798Expenses 2016: $155,028Net Income 2016: -$11,2302016Revenue 2017: $129,330Expenses 2017: $153,262Net Income 2017: -$23,9322017Revenue 2018: $150,124Expenses 2018: $162,129Net Income 2018: -$12,0052018Revenue 2019: $157,585Expenses 2019: $161,222Net Income 2019: -$3,6372019Revenue 2020: $141,518Expenses 2020: $140,004Net Income 2020: $1,5142020Revenue 2021: $79,006Expenses 2021: $97,843Net Income 2021: -$18,8372021Revenue 2022: $171,815Expenses 2022: $180,156Net Income 2022: -$8,3412022Revenue 2023: $107,365Expenses 2023: $142,656Net Income 2023: -$35,2912023Revenue 2024: $110,389Expenses 2024: $131,227Net Income 2024: -$20,8382024Revenue 2025: $194,096Expenses 2025: $180,684Net Income 2025: $13,4122025

Highlighted filing

2017

Revenue$129,330
Expenses$153,262
Net Income-$23,932
Jump To
Filing Snapshot
Filing Period
Jun 1, 2016 to May 31, 2017
Signed
Nov 14, 2017
Return Version
2016v3.0
Gross Receipts
$404,124
Mission and Program Overview

Mission

Fraternal organization operating under a lodge system and for the exclusive benefit of its members.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$186,789$162,857▼ $23,932
Savings and Temporary Cash Investments$70,740$64,763▼ $5,977
Land, Buildings, and Equipment, Net$54,375$52,968▼ $1,407
Cash and Non-Interest-Bearing Accounts$64,739$49,238▼ $15,501
Total Assets$189,854$166,969▼ $22,885
Liabilities
Accounts Payable and Accrued Expenses$3,065$4,112▲ $1,047
Total Liabilities$3,065$4,112▲ $1,047
Net Assets / Fund Balance
Total Net Assets Fund Balance$186,789$162,857▼ $23,932
Total Liabilities and Net Assets / Fund Balance$189,854$166,969▼ $22,885

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$42,626$71,751$114,377
Equipment$10,342$14,815$25,157
Compensation and Service Providers

Board Members and Trustees

NameTitle
Gary MallionTrustee President
Rich FerrisVice President
Ernie E RichardsonSecretary Trustee
Albert EverettTrustee
Barry HowellTrustee
Dennis MooreTrustee
Jerry HunterTrustee
Jim MortensenTrustee
Otto R SchultzTrustee
Tom JohnsonTrustee
Jerry SeppamakiTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$8,380
Program Service Revenue
$0
Investment Income
$92
Other Revenue
$120,858
Change in Net Assets
$-23,932
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$81,139
Salaries, Compensation, and Employee Benefits$68,713
Grants and Similar Amounts Paid$3,160
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages-$52,651-$52,651
Occupancy-$25,455-$25,455
Other Expenses-$16,199-$16,199
Current Officers, Directors, Trustees, and Key Employees-$9,036-$9,036
Fees for Services Other-$8,580-$8,580
Payroll Taxes-$7,026-$7,026
Depreciation Depletion-$6,681-$6,681
Insurance-$6,135-$6,135
Grants to Domestic Orgs$3,160--$3,160
Office Expenses-$2,640-$2,640
All Other Expenses-$1,496-$1,496
Advertising-$637-$637
Fees for Services Accounting-$455-$455
Benefits to Members$250--$250
Travel-$92-$92
Total Functional Expenses$3,410$149,852$0$153,262
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$220,384
Gaming Direct Expenses$190,293
Fundraising Gross Income$7,127
Fundraising Direct Expenses$3,111
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Members or stockholder classes and rights Part VI line 6

The organizations board of directors is structured as follows: President, Vice president, Treasurer, Financial Secretary and individual trustees.

Member election for additional members Part VI line 7A

General membership has the right to vote on new members.

Governing body decisions Part VI line 7B

The board of trustees has the right to make decisions related to general club operations without seeking the approval of the general membership. Other types of decisions such as equipment purchases or investments must have the approval of the general membership to occur.

Governing body meeting documentation Part VI line 8A

General organization meetings and board meetings are documented in minutes by the financial secretary.

Committee meeting documentation Part VI line 8B

Committee meetings are not formally documented, but information is shared at the general membership meeting.

Form 990 governing body review Part VI line 11

After Form 990 has been completed, the financial secretary informs the board of trustees at the regular meeting and questions are addressed. No formal review of the 990 by the governing board is conducted. The 990 information is provided to a CPA for form preparation and the Secretary is the contact and provides oversight of the forms preparation.

Conflict of interest policy compliance Part VI line 12C

Per the bylaws of the organization, there is a conflict of interest policy in place. Potential employees are reviewed for conflicts of interest at the time of interview and all vendor transactions are monitored by the board to avoid conflict of interest issues.

Governing documents etc available to public Part VI line 19

Form 990 is available to the general public on the website www.guidestar.org or by request.

Filing and Contact Details

Filer

Filer Name
Fraternal Order of Eagles 1354
EIN
38-0556604
Address
PO Box 237, Ludington, MI 49431

Signing Officer

Name
Timothy Stargaard
Title
Secretary
Signed
2017-11-14
Discuss with paid preparer
Yes

Organization Details

Formed
1906
Legal Domicile
Mi
Voting Board Members
11
Independent Board Members
11
Employees
6
Volunteers
11

Preparer

Firm
Connie M Tewes CPA LLC
Address
7720 6 Mile Bridge Rd, Manistee, MI 49660
Preparer
Connie M Tewes CPA
Phone
2313424988
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IRS990/OtherRevenueMiscGrp/ExclusionAmt110
IRS990/OtherRevenueMiscGrp/ExclusionAmt259
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt010390
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt110
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt259
IRS990/OtherRevenueTotalAmt010073
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt052651
IRS990/OtherSalariesAndWagesGrp/TotalAmt052651
IRS990/OtherWebsiteInd0X
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt07026
IRS990/PayrollTaxesGrp/TotalAmt07026
IRS990/PoliticalCampaignActyInd0false
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgSrvcAccomActy2Grp/Desc0Death benefit to deceased members families
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0250
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYBenefitsPaidToMembersAmt0750
IRS990/PYContributionsGrantsAmt07930
IRS990/PYGrantsAndSimilarPaidAmt08710
IRS990/PYInvestmentIncomeAmt02287
IRS990/PYOtherExpensesAmt082307
IRS990/PYOtherRevenueAmt0133581
IRS990/PYRevenuesLessExpensesAmt0-11230
IRS990/PYSalariesCompEmpBnftPaidAmt063261
IRS990/PYTotalExpensesAmt0155028
IRS990/PYTotalRevenueAmt0143798
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-23932
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt0200
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0186789
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0162857
IRS990/SavingsAndTempCashInvstGrp/BOYAmt070740
IRS990/SavingsAndTempCashInvstGrp/EOYAmt064763
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt042626
IRS990ScheduleD/BuildingsGrp/DepreciationAmt071751
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0114377
IRS990ScheduleD/EquipmentGrp/BookValueAmt010342
IRS990ScheduleD/EquipmentGrp/DepreciationAmt014815
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt025157
IRS990ScheduleD/TotalBookValueLandBuildingsAmt052968
IRS990ScheduleG/GamingInformationGrp/CashPrizesPullTabsAmt0166668
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt0166668
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt0190293
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt0220384
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt0220384
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt030091
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt023625
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt023625
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0false
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/StatesWhereGamingConductedCd0MI
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The organizations board of directors is structured as follows: President, Vice president, Treasurer, Financial Secretary and individual trustees.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1General membership has the right to vote on new members.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The board of trustees has the right to make decisions related to general club operations without seeking the approval of the general membership. Other types of decisions such as equipment purchases or investments must have the approval of the general membership to occur.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3General organization meetings and board meetings are documented in minutes by the financial secretary.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Committee meetings are not formally documented, but information is shared at the general membership meeting.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5After Form 990 has been completed, the financial secretary informs the board of trustees at the regular meeting and questions are addressed. No formal review of the 990 by the governing board is conducted. The 990 information is provided to a CPA for form preparation and the Secretary is the contact and provides oversight of the forms preparation.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Per the bylaws of the organization, there is a conflict of interest policy in place. Potential employees are reviewed for conflicts of interest at the time of interview and all vendor transactions are monitored by the board to avoid conflict of interest issues.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Form 990 is available to the general public on the website www.guidestar.org or by request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Members or stockholder classes and rights Part VI line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Member election for additional members Part VI line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Governing body decisions Part VI line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Governing body meeting documentation Part VI line 8a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Committee meeting documentation Part VI line 8b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Governing documents etc available to public Part VI line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0MI
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0189854
IRS990/TotalAssetsEOYAmt0166969
IRS990/TotalAssetsGrp/BOYAmt0189854
IRS990/TotalAssetsGrp/EOYAmt0166969
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt08380
IRS990/TotalEmployeeCnt06
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0149852
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt03410
IRS990/TotalFunctionalExpensesGrp/TotalAmt0153262
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt03065
IRS990/TotalLiabilitiesEOYAmt04112
IRS990/TotalLiabilitiesGrp/BOYAmt03065
IRS990/TotalLiabilitiesGrp/EOYAmt04112
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0186789
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0162857
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt03410
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt014089
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0106861
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0129330
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt011
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0189854
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0166969
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt092
IRS990/TravelGrp/TotalAmt092
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt011
IRS990/VotingMembersIndependentCnt011
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Timothy Stargaard
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Secretary
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-11-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Fraternal Order of Eagles 1354
ReturnHeader/Filer/BusinessNameControlTxt0FRAT
ReturnHeader/Filer/EIN0380556604
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO Box 237
ReturnHeader/Filer/USAddress/CityNm0Ludington
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MI
ReturnHeader/Filer/USAddress/ZIPCd049431
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId03F3ACE092213A2BCC55593D9CD824527BB604DDF

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.81$0.02$0.79$1.94$1.81$0.13
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.71$0.05$0.65$1.10$1.31$0.21
2023Detailed filing. Detailed filing data is available for this year.$0.90$0.04$0.86$1.07$1.43$0.35
2022Detailed filing. Detailed filing data is available for this year.$1.25$0.04$1.22$1.72$1.80$0.08
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.33$0.03$1.30$0.79$0.98$0.19
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.52$0.03$1.49$1.42$1.40$0.02
2019Detailed filing. Detailed filing data is available for this year.$1.53$0.05$1.47$1.58$1.61$0.04
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.56$0.05$1.51$1.50$1.62$0.12
2017Detailed filing. Detailed filing data is available for this year.$1.67$0.04$1.63$1.29$1.53$0.24
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.90$0.03$1.87$1.44$1.55$0.11
2015Detailed filing. Detailed filing data is available for this year.$2.01$0.03$1.98$1.40$1.51$0.11
2014Detailed filing. Detailed filing data is available for this year.$2.13$0.04$2.09$1.52$1.52$0.00
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.10$0.02$2.08$3.32$3.22$0.10
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.05$0.07$1.98$1.46
2011Summary only. Only limited summary data is available for this year.$1.73$0.02$1.70$1.43$1.50$0.08