Civic Intelligence

Fraternal Order of Eagles 1354

990 • Fiscal year 2022 • EIN 38-0556604

Jun 01, 2021 to May 31, 2022 • Filed on Mar 05, 2023

Organization Profile
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

62nd percentile

0.03x

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

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

Liabilities / Revenue

56th percentile

0.02x

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

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

Net Margin

30th percentile

-4.9%

Higher net margin than 30% 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

25th percentile

-6.2%

Faster asset growth than 25% of similar nonprofits.

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

Revenue Growth

90th percentile

117%

Faster revenue growth than 90% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets62nd percentile

Assets

Down

$125,097

Down $8,264 (-6.2%) from 2021

Net Assets

Down

$121,551

Down $8,341 (-6.4%) from 2021

Liabilities

Up

$3,546

Up $77 (+2.2%) from 2021

Revenue And Expenses
Liabilities / Revenue56th percentileNet Margin30th percentile

Revenue

Up

$171,815

Up $92,809 (+117%) from 2021

Expenses

Up

$180,156

Up $82,313 (+84%) from 2021

Net Income

Up

-$8,341

Up $10,496 (+56%) from 2021

Historical Trend

Balance Sheet Trend

Asset Growth25th percentile

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

2022

Assets$125,097
Liabilities$3,546
Net Assets$121,551
Open 2022 Filing

Operations Trend

Revenue Growth90th percentile

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

2022

Revenue$171,815
Expenses$180,156
Net Income-$8,341
Open 2022 Filing
Jump To
Filing Snapshot
Filing Period
Jun 1, 2021 to May 31, 2022
Signed
Mar 5, 2023
Return Version
2021v4.2
Gross Receipts
$256,878
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$129,892$121,551▼ $8,341
Cash and Non-Interest-Bearing Accounts$70,293$67,098▼ $3,195
Land, Buildings, and Equipment, Net$39,689$34,606▼ $5,083
Savings and Temporary Cash Investments$18,379$18,393▲ $14
Accounts Receivable$5,000$5,000→ $0
Total Assets$133,361$125,097▼ $8,264
Liabilities
Accounts Payable and Accrued Expenses$3,469$3,546▲ $77
Total Liabilities$3,469$3,546▲ $77
Net Assets / Fund Balance
Total Net Assets Fund Balance$129,892$121,551▼ $8,341
Total Liabilities and Net Assets / Fund Balance$133,361$125,097▼ $8,264

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$25,487$89,623$115,110
Equipment$1,540$25,439$26,979
Other Land Buildings$7,579$1,807$2,456
Compensation and Service Providers
Top Officer Pay78th percentile

Board Members and Trustees

NameTitle
Roger ChristophersonTrustee President
Jodi HansonVice President
Ernie RichardsonSecretary Trustee
Albert EverettTrustee
John CobbTrustee
Tom JohnsonTrustee
Jerry SeppamakiTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$33,130
Program Service Revenue
$0
Investment Income
$41
Other Revenue
$138,644
All Other Contributions
$4,431
Change in Net Assets
$-8,341
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$116,028
Salaries, Compensation, and Employee Benefits$63,908
Grants and Similar Amounts Paid$220
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$56,398
Occupancy---$51,000
All Other Expenses---$40,037
Payroll Taxes---$7,510
Depreciation Depletion---$5,083
Office Expenses---$2,210
Other Expenses-$966-$966
Fees for Services Accounting---$674
Interest---$327
Grants to Domestic Orgs---$220
Advertising---$115
Travel---$94
Total Functional Expenses$0$0$0$180,156
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$38,680
Gaming Direct Expenses$17,366
Fundraising Gross Income$531
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
Annual disclosure for covered persons
Yes
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
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
Ernie Richardson
Title
Secretary Tru
Phone
2316162608
Signed
2023-03-05
Discuss with paid preparer
No

Organization Details

Principal Officer
Jodi Hanson
Formed
1906
Legal Domicile
Mi
Voting Board Members
7
Independent Board Members
7
Employees
6
Volunteers
12

Preparer

Firm
Connie M Tewes CPA LLC
Address
5728 W US 10, Ludington, MI 49431
Preparer
Connie M Tewes CPA
Phone
2313424988
Supplemental Narrative

Additional Explanations

List of other expenses Part IX line 24E

“See attached Overflow Statement.”

Raw XML Appendix373 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/Form990PartVIISectionAGrp/TitleTxt6Treasurer
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IRS990ScheduleD/TotalBookValueLandBuildingsAmt034606
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt017366
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt038680
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt038680
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt021314
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt017366
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt017366
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/ExplanationTxt8See attached Overflow Statement.
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
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8List of other expenses 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/TotalAssetsBOYAmt0133361
IRS990/TotalAssetsEOYAmt0125097
IRS990/TotalAssetsGrp/BOYAmt0133361
IRS990/TotalAssetsGrp/EOYAmt0125097
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt033130
IRS990/TotalEmployeeCnt06
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0180156
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt03469
IRS990/TotalLiabilitiesEOYAmt03546
IRS990/TotalLiabilitiesGrp/BOYAmt03469
IRS990/TotalLiabilitiesGrp/EOYAmt03546
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0129892
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0121551
IRS990/TotalOtherCompensationAmt00
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt0572
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0138113
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0171815
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt012
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0133361
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0125097
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/TotalAmt094
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL2
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/OOBSecurityVerificationCd011
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd00
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
ReturnHeader/BusinessOfficerGrp/PersonNm0Ernie Richardson
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Secretary Tru
ReturnHeader/BusinessOfficerGrp/PhoneNum02316162608
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-03-05
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/PreparerFirmGrp/PreparerFirmEIN0271434257
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Connie M Tewes CPA LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt05728 W US 10
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Ludington
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd049431
ReturnHeader/PreparerPersonGrp/PhoneNum02313424988
ReturnHeader/PreparerPersonGrp/PreparationDt02023-03-03
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Connie M Tewes CPA
ReturnHeader/ReturnTs02023-03-03T11:44:51-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0Ernie
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0Richardson
ReturnHeader/TaxPeriodBeginDt02021-06-01
ReturnHeader/TaxPeriodEndDt02022-05-31
ReturnHeader/TaxYr02021

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2022 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$125,097
Liabilities
$3,546
Net assets
$121,551
Revenue
$171,815
Expenses
$180,156
Net income
-$8,341
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
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$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