Civic Intelligence

Fraternal Order of Eagles 3690

990 • Fiscal year 2014 • EIN 38-2104256

Jun 01, 2013 to May 31, 2014 • Filed on Dec 28, 2014

PO Box 1258Caseville, MI 48725

(989) 856-3662

Siviq Scores

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

Liabilities / Assets

45th percentile

0.01x

Higher debt load relative to assets than 45% of similar nonprofits.

2014 filings • 501(c)8 • <$500k nonprofits • Source year 2014

Liabilities / Revenue

45th percentile

0.01x

Higher debt load relative to revenue than 45% of similar nonprofits.

2014 filings • 501(c)8 • <$500k nonprofits • Source year 2014

Net Margin

37th percentile

-3.9%

Higher net margin than 37% of similar nonprofits.

2014 filings • 501(c)8 • <$500k nonprofits • Source year 2014

Top Officer Pay

97th percentile

$10,277

Higher top officer pay than 97% of similar nonprofits.

Top officer pay equals 5.2% of source-year revenue.

2014 filings • 501(c)8 • <$500k nonprofits • Source year 2014

Asset Growth

41st percentile

-2.1%

Faster asset growth than 41% of similar nonprofits.

2014 filings • 501(c)8 • <$500k nonprofits • Annualized from 2013 to 2014

Revenue Growth

76th percentile

17%

Faster revenue growth than 76% of similar nonprofits.

2014 filings • 501(c)8 • <$500k nonprofits • Annualized from 2013 to 2014

Assets

Down

$332,254

Down $7,004 (-2.1%) from 2013

Net Assets

Down

$330,348

Down $7,727 (-2.3%) from 2013

Liabilities

Up

$1,906

Up $723 (+61%) from 2013

Revenue

Up

$199,216

Up $28,549 (+17%) from 2013

Expenses

Down

$206,943

Down $1,999 (-1.0%) from 2013

Net Income

Up

-$7,727

Up $30,548 (+80%) from 2013

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2011: $460,584Liabilities 2011: $2,875Net Assets 2011: $457,7092011Assets 2012: $381,065Liabilities 2012: $4,715Net Assets 2012: $376,3502012Assets 2013: $339,258Liabilities 2013: $1,183Net Assets 2013: $338,0752013Assets 2014: $332,254Liabilities 2014: $1,906Net Assets 2014: $330,3482014Assets 2015: $335,601Liabilities 2015: $1,013Net Assets 2015: $334,5882015Assets 2016: $351,680Liabilities 2016: $981Net Assets 2016: $350,6992016Assets 2017: $366,365Liabilities 2017: $2,481Net Assets 2017: $363,8842017Assets 2018: $379,577Liabilities 2018: $3,171Net Assets 2018: $376,4062018Assets 2019: $363,702Liabilities 2019: $3,688Net Assets 2019: $360,0142019Assets 2020: $321,183Liabilities 2020: $1,359Net Assets 2020: $319,8242020Assets 2021: $247,939Liabilities 2021: $2,282Net Assets 2021: $245,6572021Assets 2022: $240,618Liabilities 2022: $341Net Assets 2022: $240,2772022Assets 2023: $378,320Liabilities 2023: $7,674Net Assets 2023: $370,6462023Assets 2024: $444,245Liabilities 2024: $207Net Assets 2024: $444,0382024Assets 2025: $562,845Liabilities 2025: $4,113Net Assets 2025: $558,7322025

Highlighted filing

2014

Assets$332,254
Liabilities$1,906
Net Assets$330,348

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2011: $219,897Expenses 2011: $213,377Net Income 2011: $6,5202011Expenses 2012: $224,8562012Revenue 2013: $170,667Expenses 2013: $208,942Net Income 2013: -$38,2752013Revenue 2014: $199,216Expenses 2014: $206,943Net Income 2014: -$7,7272014Revenue 2015: $193,589Expenses 2015: $189,349Net Income 2015: $4,2402015Revenue 2016: $227,202Expenses 2016: $211,091Net Income 2016: $16,1112016Revenue 2017: $238,241Expenses 2017: $219,259Net Income 2017: $18,9822017Revenue 2018: $239,570Expenses 2018: $228,193Net Income 2018: $11,3772018Revenue 2019: $213,688Expenses 2019: $230,480Net Income 2019: -$16,7922019Revenue 2020: $182,856Expenses 2020: $223,046Net Income 2020: -$40,1902020Revenue 2021: $154,154Expenses 2021: $190,626Net Income 2021: -$36,4722021Revenue 2022: $264,190Expenses 2022: $269,570Net Income 2022: -$5,3802022Revenue 2023: $421,378Expenses 2023: $333,436Net Income 2023: $87,9422023Revenue 2024: $452,786Expenses 2024: $381,897Net Income 2024: $70,8892024Revenue 2025: $453,286Expenses 2025: $411,834Net Income 2025: $41,4522025

Highlighted filing

2014

Revenue$199,216
Expenses$206,943
Net Income-$7,727
Jump To
Filing Snapshot
Filing Period
Jun 1, 2013 to May 31, 2014
Signed
Dec 28, 2014
Return Version
2013v4.0
Gross Receipts
$451,217
Mission and Program Overview

Mission

Raise funds to assist the community in worthwhile charity projects

Raise funds to assist the community in worthwhile charity projects.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$338,075$330,348▼ $7,727
Land, Buildings, and Equipment, Net$286,714$269,973▼ $16,741
Cash and Non-Interest-Bearing Accounts$47,344$57,081▲ $9,737
Inventories for Sale or Use$5,200$5,200→ $0
Total Assets$339,258$332,254▼ $7,004
Liabilities
Accounts Payable and Accrued Expenses$1,183$1,906▲ $723
Total Liabilities$1,183$1,906▲ $723
Net Assets / Fund Balance
Total Net Assets Fund Balance$338,075$330,348▼ $7,727
Total Liabilities and Net Assets / Fund Balance$339,258$332,254▼ $7,004

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$264,668$372,558$637,226
Equipment$5,305$157,274$162,579
Compensation and Service Providers

Employees

NameTitleBaseTotal
James M ChildsSecretary$10,277$10,277

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$41,940
Program Service Revenue
$0
Investment Income
$4
Other Revenue
$157,272
Change in Net Assets
$-7,727
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$114,187
Salaries, Compensation, and Employee Benefits$88,375
Grants and Similar Amounts Paid$3,881
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages-$69,370-$69,370
Depreciation Depletion$5,398$11,703-$17,101
Payments to Affiliates-$11,187-$11,187
Current Officers, Directors, Trustees, and Key Employees-$10,277-$10,277
Payroll Taxes-$8,728-$8,728
Office Expenses-$8,409-$8,409
All Other Expenses$8,406--$8,406
Insurance-$6,575-$6,575
Grants to Domestic Orgs$3,881--$3,881
Other Expenses$3,725--$3,725
Fees for Services Accounting-$2,880-$2,880
Conferences and Meetings-$1,513-$1,513
Benefits to Members$500--$500
Advertising-$395-$395
Total Functional Expenses$75,906$131,037$0$206,943
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$162,773
Gaming Direct Expenses$105,456
Fundraising Gross Income$20,815
Fundraising Direct Expenses$1,000
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Event 1$20,815$20,815$1,000$19,815
Event 2$8,624---
Total Events$29,439$20,815$1,000$19,815
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 family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
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 members have the right to voice their opinions in assisting the board to make decisions regarding the activities of the organization.

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

The voting members have the right to elect additional members.

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

The governing body has the final decisions.

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

The governing body reviews the return according to the rules of the association.

Form 990, Page 6, Part VI, Line 15A

The voting members make the decision as to the compensation that is paid to the top management.

Form 990, Page 6, Part VI, Line 15B

The voting members have the authority to decide the employees compensation.

Form 990, Page 6, Part VI, Line 19

The governing documents are available for public inspection upon request.

Filing and Contact Details

Filer

EIN
38-2104256
Phone
9898563662

Signing Officer

Name
James M Childs
Title
Worthy Secretary
Phone
9898563662
Signed
2014-12-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
James M Childs
Formed
1976
Legal Domicile
Mi
Voting Board Members
15
Independent Board Members
0
Employees
10

Preparer

Preparer
Jo Ann Lakie
Phone
9894533122
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

All funds raised are used for charitable causes such as community food pantry, scholarships, memorials and other worthwhile community projects.

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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/PYRevenuesLessExpensesAmt0-38275
IRS990/PYSalariesCompEmpBnftPaidAmt087003
IRS990/PYTotalExpensesAmt0208942
IRS990/PYTotalRevenueAmt0170667
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-7727
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt01647
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0338075
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0330348
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0264668
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0372558
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0637226
IRS990ScheduleD/EquipmentGrp/BookValueAmt05305
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0157274
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0162579
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0269973
IRS990ScheduleG/CharitableDistributionRqrInd0false
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt08624
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent2Amt08624
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt01000
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt020815
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt08624
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt029439
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt020815
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt020815
IRS990ScheduleG/FundraisingEventInformationGrp/NameOfEvent1Amt0GAMES
IRS990ScheduleG/FundraisingEventInformationGrp/NameOfEvent2Amt0DONATIONS
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt019815
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt01000
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt01000
IRS990ScheduleG/GamingInformationGrp/CashPrizesBingoAmt01646
IRS990ScheduleG/GamingInformationGrp/CashPrizesPullTabsAmt03952
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt05598
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt0105456
IRS990ScheduleG/GamingInformationGrp/GrossRevenueBingoAmt066763
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt096010
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt0162773
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt057317
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt099858
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesBingoAmt051526
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt048332
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0false
IRS990ScheduleG/GamingManagerIsDirectorOfcrInd0X
IRS990ScheduleG/GamingManagerPersonNm0ROBERT AMON
IRS990ScheduleG/GamingManagerServicesProvTxt0MANAGEMENT
IRS990ScheduleG/GamingOwnFacilityPct01.00000
IRS990ScheduleG/GamingWithNonmembersInd0false
IRS990ScheduleG/IndividualWithBooksNm0JAMES M CHILDS
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine106249 MAIN STREET
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine206249 MAIN STREET
IRS990ScheduleG/PersonsWithBooksUSAddress/City0CASEVILLE
IRS990ScheduleG/PersonsWithBooksUSAddress/State0MI
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCode048725
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ALL FUNDS RAISED ARE USED FOR CHARITABLE CAUSES SUCH AS COMMUNITY FOOD PANTRY, SCHOLARSHIPS, MEMORIALS AND OTHER WORTHWHILE COMMUNITY PROJECTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE MEMBERS HAVE THE RIGHT TO VOICE THEIR OPINIONS IN ASSISTING THE BOARD TO MAKE DECISIONS REGARDING THE ACTIVITIES OF THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE VOTING MEMBERS HAVE THE RIGHT TO ELECT ADDITIONAL MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE GOVERNING BODY HAS THE FINAL DECISIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE GOVERNING BODY REVIEWS THE RETURN ACCORDING TO THE RULES OF THE ASSOCIATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE VOTING MEMBERS MAKE THE DECISION AS TO THE COMPENSATION THAT IS PAID TO THE TOP MANAGEMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE VOTING MEMBERS HAVE THE AUTHORITY TO DECIDE THE EMPLOYEES COMPENSATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7THE GOVERNING DOCUMENTS ARE AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0339258
IRS990/TotalAssetsEOYAmt0332254
IRS990/TotalAssetsGrp/BOYAmt0339258
IRS990/TotalAssetsGrp/EOYAmt0332254
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt041940
IRS990/TotalEmployeeCnt010
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0131037
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt075906
IRS990/TotalFunctionalExpensesGrp/TotalAmt0206943
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01183
IRS990/TotalLiabilitiesEOYAmt01906
IRS990/TotalLiabilitiesGrp/BOYAmt01183
IRS990/TotalLiabilitiesGrp/EOYAmt01906
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0338075
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0330348
IRS990/TotalOtherProgSrvcExpenseAmt05398
IRS990/TotalProgramServiceExpensesAmt075906
IRS990/TotalReportableCompFromOrgAmt010277
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0137461
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0199216
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0339258
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0332254
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine106249 MAIN STREET
IRS990/USAddress/City0CASEVILLE
IRS990/USAddress/State0MI
IRS990/USAddress/ZIPCode048725
IRS990/VotingMembersGoverningBodyCnt015
IRS990/VotingMembersIndependentCnt00
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02016-02-25 16:41:14Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true

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.$5.63$0.04$5.59$4.53$4.12$0.41
2024Detailed filing. Detailed filing data is available for this year.$4.44$0.00$4.44$4.53$3.82$0.71
2023Detailed filing. Detailed filing data is available for this year.$3.78$0.08$3.71$4.21$3.33$0.88
2022Detailed filing. Detailed filing data is available for this year.$2.41$0.00$2.40$2.64$2.70$0.05
2021Detailed filing. Detailed filing data is available for this year.$2.48$0.02$2.46$1.54$1.91$0.36
2020Detailed filing. Detailed filing data is available for this year.$3.21$0.01$3.20$1.83$2.23$0.40
2019Detailed filing. Detailed filing data is available for this year.$3.64$0.04$3.60$2.14$2.30$0.17
2018Detailed filing. Detailed filing data is available for this year.$3.80$0.03$3.76$2.40$2.28$0.11
2017Detailed filing. Detailed filing data is available for this year.$3.66$0.02$3.64$2.38$2.19$0.19
2016Summary only. Only limited summary data is available for this year.$3.52$0.01$3.51$2.27$2.11$0.16
2015Summary only. Only limited summary data is available for this year.$3.36$0.01$3.35$1.94$1.89$0.04
2014Detailed filing. Detailed filing data is available for this year.$3.32$0.02$3.30$1.99$2.07$0.08
2013Summary only. Only limited summary data is available for this year.$3.39$0.01$3.38$1.71$2.09$0.38
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.81$0.05$3.76$2.25
2011Summary only. Only limited summary data is available for this year.$4.61$0.03$4.58$2.20$2.13$0.07