Civic Intelligence

Fraternal Order of Eagles Aerie 3851

EIN 38-2259826 • 501(c)8 • Durand, MI

Profile

The fraternal order of eagles, unites fraternally in the spirit of liberty truth justice and equality to make human life more desirable by lessening its ills and by promoting peace prosperity gladness and hope.

5240 S New Lothrop RdDurand, MI 48429

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

62nd percentile

0.02x

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

501(c)8 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

62nd percentile

0.03x

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

501(c)8 • <$500k nonprofits • Source year 2025

Net Margin

59th percentile

5.6%

Higher net margin than 59% of similar nonprofits.

501(c)8 • <$500k nonprofits • Source year 2025

Top Officer Pay

95th percentile

$6,144

Higher top officer pay than 95% of similar nonprofits.

Top officer pay equals 2.6% of source-year revenue.

501(c)8 • <$500k nonprofits • Source year 2025

Asset Growth

43rd percentile

-2.1%

Faster asset growth than 43% of similar nonprofits.

501(c)8 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

62nd percentile

7.4%

Faster revenue growth than 62% of similar nonprofits.

501(c)8 • <$500k nonprofits • Annualized from 2024 to 2025

Assets

Down

$370,822

Down $7,980 (-2.1%) from 2024

Liabilities

Down

$6,869

Down $21,298 (-76%) from 2024

Net Assets

Up

$363,953

Up $13,318 (+3.8%) from 2024

Revenue

Up

$236,450

Up $16,248 (+7.4%) from 2024

Expenses

Up

$223,132

Up $10,886 (+5.1%) from 2024

Net Income

Up

$13,318

Up $5,362 (+67%) from 2024

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$800K$600K$400K$200K$0Assets 2012: $693,391Liabilities 2012: $312,013Net Assets 2012: $381,3782012Assets 2013: $676,509Liabilities 2013: $290,003Net Assets 2013: $386,5062013Assets 2014: $640,129Liabilities 2014: $266,530Net Assets 2014: $373,5992014Assets 2015: $607,811Liabilities 2015: $253,104Net Assets 2015: $354,7072015Assets 2016: $600,213Liabilities 2016: $230,987Net Assets 2016: $369,2262016Assets 2017: $568,457Liabilities 2017: $206,810Net Assets 2017: $361,6472017Assets 2018: $556,317Liabilities 2018: $187,870Net Assets 2018: $368,4472018Assets 2019: $522,480Liabilities 2019: $163,857Net Assets 2019: $358,6232019Assets 2020: $489,834Liabilities 2020: $153,428Net Assets 2020: $336,4062020Assets 2021: $497,013Liabilities 2021: $146,472Net Assets 2021: $350,5412021Assets 2022: $475,927Liabilities 2022: $127,335Net Assets 2022: $348,5922022Assets 2023: $433,655Liabilities 2023: $26,126Net Assets 2023: $407,5292023Assets 2024: $378,802Liabilities 2024: $28,167Net Assets 2024: $350,6352024Assets 2025: $370,822Liabilities 2025: $6,869Net Assets 2025: $363,9532025

Highlighted filing

2025

Assets$370,822
Liabilities$6,869
Net Assets$363,953

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$300K$200K$100K$0-$100KRevenue 2012: $274,063Expenses 2012: $228,646Net Income 2012: $45,4172012Revenue 2013: $252,757Expenses 2013: $247,698Net Income 2013: $5,0592013Revenue 2014: $236,562Expenses 2014: $249,469Net Income 2014: -$12,9072014Revenue 2015: $222,705Expenses 2015: $241,597Net Income 2015: -$18,8922015Revenue 2016: $246,046Expenses 2016: $231,527Net Income 2016: $14,5192016Revenue 2017: $248,045Expenses 2017: $255,624Net Income 2017: -$7,5792017Revenue 2018: $255,280Expenses 2018: $248,480Net Income 2018: $6,8002018Revenue 2019: $280,002Expenses 2019: $233,544Net Income 2019: $46,4582019Revenue 2020: $205,566Expenses 2020: $227,784Net Income 2020: -$22,2182020Revenue 2021: $203,231Expenses 2021: $189,141Net Income 2021: $14,0902021Revenue 2022: $251,103Expenses 2022: $252,908Net Income 2022: -$1,8052022Revenue 2023: $259,760Expenses 2023: $243,871Net Income 2023: $15,8892023Revenue 2024: $220,202Expenses 2024: $212,246Net Income 2024: $7,9562024Revenue 2025: $236,450Expenses 2025: $223,132Net Income 2025: $13,3182025

Highlighted filing

2025

Revenue$236,450
Expenses$223,132
Net Income$13,318

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$3.71$0.07$3.64$2.36$2.23$0.13
2024Detailed filing. Detailed filing data is available for this year.$3.79$0.28$3.51$2.20$2.12$0.08
2023Detailed filing. Detailed filing data is available for this year.$4.34$0.26$4.08$2.60$2.44$0.16
2022Detailed filing. Detailed filing data is available for this year.$4.76$1.27$3.49$2.51$2.53$0.02
2021Detailed filing. Detailed filing data is available for this year.$4.97$1.46$3.51$2.03$1.89$0.14
2020Detailed filing. Detailed filing data is available for this year.$4.90$1.53$3.36$2.06$2.28$0.22
2019Detailed filing. Detailed filing data is available for this year.$5.22$1.64$3.59$2.80$2.34$0.46
2018Detailed filing. Detailed filing data is available for this year.$5.56$1.88$3.68$2.55$2.48$0.07
2017Detailed filing. Detailed filing data is available for this year.$5.68$2.07$3.62$2.48$2.56$0.08
2016Detailed filing. Detailed filing data is available for this year.$6.00$2.31$3.69$2.46$2.32$0.15
2015Summary only. Only limited summary data is available for this year.$6.08$2.53$3.55$2.23$2.42$0.19
2014Summary only. Only limited summary data is available for this year.$6.40$2.67$3.74$2.37$2.49$0.13
2013Summary only. Only limited summary data is available for this year.$6.77$2.90$3.87$2.53$2.48$0.05
2012Summary only. Only limited summary data is available for this year.$6.93$3.12$3.81$2.74$2.29$0.45
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jun 1, 2024 to May 31, 2025
Signed
Oct 3, 2025
Return Version
2024v5.2
Gross Receipts
$446,499
Mission and Program Overview

Mission

The fraternal order of eagles, unites fraternally in the spirit of liberty truth justice and equality to make human life more desirable by lessening its ills and by promoting peace prosperity gladness and hope.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$350,635$363,953▲ $13,318
Land, Buildings, and Equipment, Net$330,577$309,625▼ $20,952
Cash and Non-Interest-Bearing Accounts$47,461$55,231▲ $7,770
Inventories for Sale or Use$702$5,955▲ $5,253
Savings and Temporary Cash Investments$62$11▼ $51
Total Assets$378,802$370,822▼ $7,980
Liabilities
Mortgage Notes Payable Secured by Investment Property$21,577$0▼ $21,577
Accounts Payable and Accrued Expenses$6,590$6,869▲ $279
Total Liabilities$28,167$6,869▼ $21,298
Net Assets / Fund Balance
Total Net Assets Fund Balance$350,635$363,953▲ $13,318
Total Liabilities and Net Assets / Fund Balance$378,802$370,822▼ $7,980

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$306,863$450,285$757,148
Equipment$1,181$200,989$202,170
Leasehold Improvements$1,581$39,307$40,888
Land$0--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
David WasielewskiSecretaryPT$6,144$6,144
Jim AndersonTreasurerPT$903$903

Board Members and Trustees

NameTitle
Laura McguirePresident
Mike WinelandVice President
Bill WinelandTrustee
Doug HaskinsTrustee
Jim AndersonTrustee
Joseph HutchinsonTrustee
Jp LawtonTrustee
Ray KoanTrustee
Scott SniderTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$55,872
Program Service Revenue
$0
Investment Income
$42
Other Revenue
$180,536
All Other Contributions
$24,079
Change in Net Assets
$13,318
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$112,531
Other Expenses$110,601
Total Fundraising Expense$14,520
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$96,454$0$0$96,454
Occupancy$41,523$0$0$41,523
Depreciation Depletion$20,952$0$0$20,952
Other Expenses$0$0$14,520$14,520
All Other Expenses$10,834$0$0$10,834
Insurance$9,605$0$0$9,605
Payroll Taxes$9,030$0$0$9,030
Current Officers, Directors, Trustees, and Key Employees$0$7,047$0$7,047
Office Expenses$4,077$0$0$4,077
Fees for Services Management$0$3,652$0$3,652
Interest$1,218$0$0$1,218
Advertising$805$0$0$805
Total Functional Expenses$197,913$10,699$14,520$223,132
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$20,096
Gaming Direct Expenses$1,082
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
Yes
Audit committee
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
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Fraternal Order of Eagles Aerie 3851
EIN
38-2259826
Phone
9892882767
Address
5240 S NEW LOTHROP RD, DURAND, MI 48429

Signing Officer

Name
David B Wasielewski
Title
Secretary
Phone
9892882767
Signed
2025-10-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
David B Wasielewski
Formed
1979
Legal Domicile
Mi
Voting Board Members
670
Independent Board Members
670
Employees
16
Volunteers
35

Preparer

Firm
The Tax Ladies Inc
Address
7729 S DURAND RD, Durand, MI 48429
Preparer
Nancy M Hutchinson
Phone
4193046521
Supplemental Narrative

Additional Explanations

Pt V, Line 3B

NOT REQUIRED TO FILE

Pt V, Line 14B

NO TANNING SERVICES

Pt VI, Line 6

SEE INTERNAL MEMBER LIST

Pt VI, Line 11B

Preparer balanced to fs + reviewed by secretary

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IRS990/OtherExpensesGrp/Desc3OLD NEWBOYS
IRS990/OtherExpensesGrp/FundraisingAmt00
IRS990/OtherExpensesGrp/FundraisingAmt10
IRS990/OtherExpensesGrp/FundraisingAmt20
IRS990/OtherExpensesGrp/FundraisingAmt314520
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt00
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt10
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt20
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt30
IRS990/OtherExpensesGrp/ProgramServicesAmt0525
IRS990/OtherExpensesGrp/ProgramServicesAmt11018
IRS990/OtherExpensesGrp/ProgramServicesAmt21872
IRS990/OtherExpensesGrp/ProgramServicesAmt30
IRS990/OtherExpensesGrp/TotalAmt0525
IRS990/OtherExpensesGrp/TotalAmt11018
IRS990/OtherExpensesGrp/TotalAmt21872
IRS990/OtherExpensesGrp/TotalAmt314520
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt00
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt096454
IRS990/OtherSalariesAndWagesGrp/TotalAmt096454
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt00
IRS990/PayrollTaxesGrp/ProgramServicesAmt09030
IRS990/PayrollTaxesGrp/TotalAmt09030
IRS990/PoliciesReferenceChaptersInd0true
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0DAVID B WASIELEWSKI
IRS990/ProfessionalFundraisingInd0true
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt056782
IRS990/PYOtherExpensesAmt0107558
IRS990/PYOtherRevenueAmt0163420
IRS990/PYRevenuesLessExpensesAmt07956
IRS990/PYSalariesCompEmpBnftPaidAmt0104688
IRS990/PYTotalExpensesAmt0212246
IRS990/PYTotalRevenueAmt0220202
IRS990/ReconcilationRevenueExpnssAmt013318
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0350635
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0363953
IRS990/SavingsAndTempCashInvstGrp/BOYAmt062
IRS990/SavingsAndTempCashInvstGrp/EOYAmt011
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0306863
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0450285
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0757148
IRS990ScheduleD/EquipmentGrp/BookValueAmt01181
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0200989
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0202170
IRS990ScheduleD/LandGrp/BookValueAmt00
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt01581
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt039307
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt040888
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0309625
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/CharitableDistributionRqrInd0false
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt01082
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt020096
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt020096
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt019014
IRS990ScheduleG/GamingInformationGrp/NonCashPrizesOtherGamingAmt01082
IRS990ScheduleG/GamingInformationGrp/NonCashPrizesTotalGamingAmt01082
IRS990ScheduleG/GamingManagerIsDirectorOfcrInd0X
IRS990ScheduleG/GamingManagerPersonNm0DAVID WASIELEWSKI
IRS990ScheduleG/GamingManagerServicesProvTxt0MANAGE GAMING ACTIVITY
IRS990ScheduleG/GamingWithNonmembersInd0true
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/SpecialFundraisingEventsInd0X
IRS990ScheduleG/StatesWhereGamingConductedCd0MI
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0NOT REQUIRED TO FILE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NO TANNING SERVICES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2SEE INTERNAL MEMBER LIST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3PREPARER BALANCED TO FS + REVIEWED BY SECRETARY
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt V, Line 3b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt V, Line 14b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 11b
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0MI
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0378802
IRS990/TotalAssetsEOYAmt0370822
IRS990/TotalAssetsGrp/BOYAmt0378802
IRS990/TotalAssetsGrp/EOYAmt0370822
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt055872
IRS990/TotalEmployeeCnt016
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt014520
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt010699
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0197913
IRS990/TotalFunctionalExpensesGrp/TotalAmt0223132
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt028167
IRS990/TotalLiabilitiesEOYAmt06869
IRS990/TotalLiabilitiesGrp/BOYAmt028167
IRS990/TotalLiabilitiesGrp/EOYAmt06869
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0350635
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0363953
IRS990/TotalOtherCompensationAmt00
IRS990/TotalReportableCompFromOrgAmt07047
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0180578
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0236450
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt035
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0378802
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0370822
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt09810 E LANSING RD
IRS990/USAddress/CityNm0DURAND
IRS990/USAddress/StateAbbreviationCd0MI
IRS990/USAddress/ZIPCd048429
IRS990/VotingMembersGoverningBodyCnt0670
IRS990/VotingMembersIndependentCnt0670
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0DAVID B WASIELEWSKI
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SECRETARY
ReturnHeader/BusinessOfficerGrp/PhoneNum09892882767
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-10-03
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0FRATERNAL ORDER OF EAGLES AERIE 3851
ReturnHeader/Filer/BusinessNameControlTxt0FRAT
ReturnHeader/Filer/EIN0382259826
ReturnHeader/Filer/PhoneNum09892882767
ReturnHeader/Filer/USAddress/AddressLine1Txt05240 S NEW LOTHROP RD
ReturnHeader/Filer/USAddress/CityNm0DURAND
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MI
ReturnHeader/Filer/USAddress/ZIPCd048429
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0262156257
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0The Tax Ladies Inc
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt07729 S DURAND RD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Durand
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd048429
ReturnHeader/PreparerPersonGrp/PhoneNum04193046521
ReturnHeader/PreparerPersonGrp/PreparationDt02025-10-03
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Nancy M Hutchinson
ReturnHeader/ReturnTs02025-10-03T07:51:46-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-06-01

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