Civic Intelligence

Fraternal Building Assoc Duluth 1200 Order of Owls

EIN 41-0265368 • 501(c)2 • Duluth, MN

Profile

Fraternal Association

118 East 2nd StreetDuluth, MN 55805

n/a

Siviq Scores

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

Liabilities / Assets

49th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)2 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

57th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)2 • <$500k nonprofits • Source year 2024

Net Margin

64th percentile

16%

Higher net margin than 64% of similar nonprofits.

501(c)2 • <$500k nonprofits • Source year 2024

Top Officer Pay

82nd percentile

$0

Higher top officer pay than 82% of similar nonprofits.

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

501(c)2 • <$500k nonprofits • Source year 2024

Asset Growth

30th percentile

-21%

Faster asset growth than 30% of similar nonprofits.

501(c)2 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

81st percentile

25%

Faster revenue growth than 81% of similar nonprofits.

501(c)2 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets49th percentile

Assets

Down

$46,349

Down $12,623 (-21%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Down

$46,349

Down $12,623 (-21%) from 2023

Operations
Liabilities / Revenue57th percentileNet Margin64th percentile

Revenue

Up

$92,618

Up $18,747 (+25%) from 2023

Expenses

Up

$78,245

Up $7,397 (+10%) from 2023

Net Income

Up

$14,373

Up $11,350 (+375%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth30th percentile

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

$100K$50K$0Assets 2011: $42,902Liabilities 2011: $0Net Assets 2011: $42,9022011Assets 2012: $67,045Liabilities 2012: $22,678Net Assets 2012: $44,3672012Assets 2013: $66,227Liabilities 2013: $18,527Net Assets 2013: $47,7002013Assets 2014: $59,273Liabilities 2014: $15,216Net Assets 2014: $44,0572014Assets 2015: $66,916Liabilities 2015: $11,905Net Assets 2015: $55,0112015Assets 2016: $66,266Liabilities 2016: $0Net Assets 2016: $66,2662016Assets 2017: $79,895Liabilities 2017: $0Net Assets 2017: $79,8952017Assets 2018: $80,417Liabilities 2018: $0Net Assets 2018: $80,4172018Assets 2019: $83,641Liabilities 2019: $0Net Assets 2019: $83,6412019Assets 2021: $61,817Liabilities 2021: $0Net Assets 2021: $61,8172021Assets 2022: $55,949Liabilities 2022: $0Net Assets 2022: $55,9492022Assets 2023: $58,972Liabilities 2023: $0Net Assets 2023: $58,9722023Assets 2024: $46,349Liabilities 2024: $0Net Assets 2024: $46,3492024

Highlighted filing

2024

Assets$46,349
Liabilities$0
Net Assets$46,349
Open 2024 Filing

Operations Trend

Revenue Growth81st percentile

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

$100K$50K$0-$50KRevenue 2011: $47,696Expenses 2011: $49,677Net Income 2011: -$1,9812011Revenue 2012: $54,794Expenses 2012: $53,329Net Income 2012: $1,4652012Revenue 2013: $62,448Expenses 2013: $59,115Net Income 2013: $3,3332013Revenue 2014: $55,498Expenses 2014: $59,141Net Income 2014: -$3,6432014Revenue 2015: $71,149Expenses 2015: $60,195Net Income 2015: $10,9542015Revenue 2016: $67,920Expenses 2016: $56,665Net Income 2016: $11,2552016Revenue 2017: $77,794Expenses 2017: $64,165Net Income 2017: $13,6292017Revenue 2018: $60,942Expenses 2018: $60,420Net Income 2018: $5222018Revenue 2019: $79,865Expenses 2019: $76,641Net Income 2019: $3,2242019Revenue 2021: $69,469Expenses 2021: $70,750Net Income 2021: -$1,2812021Revenue 2022: $59,374Expenses 2022: $65,242Net Income 2022: -$5,8682022Revenue 2023: $73,871Expenses 2023: $70,848Net Income 2023: $3,0232023Revenue 2024: $92,618Expenses 2024: $78,245Net Income 2024: $14,3732024

Highlighted filing

2024

Revenue$92,618
Expenses$78,245
Net Income$14,373
Open 2024 Filing

Filings

Most recent year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$46,349
Liabilities
$0
Net assets
$46,349
Revenue
$92,618
Expenses
$78,245
Net income
$14,373
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$46.3$0.00$46.3$92.6$78.2$14.4
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$59.0$0.00$59.0$73.9$70.8$3.02
2022Detailed filing. Detailed filing data is available for this year.$55.9$0.00$55.9$59.4$65.2$5.87
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$61.8$0.00$61.8$69.5$70.8$1.28
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$83.6$0.00$83.6$79.9$76.6$3.22
2018Detailed filing. Detailed filing data is available for this year.$80.4$0.00$80.4$60.9$60.4$0.52
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$79.9$0.00$79.9$77.8$64.2$13.6
2016Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$66.3$0.00$66.3$67.9$56.7$11.3
2015Detailed filing. Detailed filing data is available for this year.$66.9$11.9$55.0$71.1$60.2$11.0
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$59.3$15.2$44.1$55.5$59.1$3.64
2013Detailed filing. Detailed filing data is available for this year.$66.2$18.5$47.7$62.4$59.1$3.33
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$67.0$22.7$44.4$54.8$53.3$1.47
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$42.9$0.00$42.9$47.7$49.7$1.98
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jul 9, 2025
Return Version
2024v5.1
Gross Receipts
$113,729
Mission and Program Overview

Mission

Fraternal Association

Program Services

DescriptionGrantsExpenses
Fraternal association to provide and promote interaction and socialization of members.-$0
Compensation and Service Providers
Top Officer Pay82nd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jacob MacklerVice President-$0--
Todd BrownTrustee-$0--
Betsy Malone HillSecretary-$0--
Tony KroskaTreasurer-$0--
Dan JohnsonTrustee-$0--
Tyler ScoutonPresident-$0--
Michelle McDonaldTrustee-$0--
Filing and Contact Details

Filer

Filer Name
Fraternal Building Assoc Duluth 1200 Order of Owls
EIN
41-0265368
In Care Of
% Tony Kroska
Phone
2187273109
Address
118 East 2nd Street, Duluth, MN 55805

Signing Officer

Name
Tony Kroska
Title
Treasurer
Phone
2187273109
Signed
2025-07-09
Discuss with paid preparer
Yes

Preparer

Firm
Duluth Accounting and Tax Services
Address
4897 Miller Trunk Hwy Ste 103, Hermantown, MN 55811
Preparer
Donovan Frye
Phone
2185912059
Supplemental Narrative

Additional Explanations

Description of other revenue Part I line 8

“Description AmountRental Income 2,296”

Description of other expenses Part I line 16

“Description AmountDepreciation from 4562 1,807Office Expenses 114Supplies 1,414Utilities 18,455Gifts 268Insurance 7,215Recreation 2,399Misc Services 3,443Permits 1,701Payroll Taxes 1,955Accounting 1,095Repairs 2,947Security 401Taxes 18,447Cleaning 411Discounts 1,215”

Other changes in net assets or fund balances Part I line 20

“Description AmountRecord Historical RE (26,996)”

Description of other assets Part II line 24

“Category Beginning of Year End of YearEquipment 4,146 1,935”

Raw XML Appendix139 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.

Path#Value
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0Tony Kroska
IRS990EZ/BooksInCareOfDetail/PhoneNum02187273109
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0118 East 2nd Street
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Duluth
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MN
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd055805
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt025878
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt018041
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/CostOfGoodsSoldAmt021111
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt014373
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt058972
IRS990EZ/Form990TotalAssetsGrp/EOYAmt046349
IRS990EZ/FundraisingGrossIncomeAmt03572
IRS990EZ/GrossProfitLossSlsOfInvntryAmt075840
IRS990EZ/GrossReceiptsAmt0113729
IRS990EZ/GrossSalesOfInventoryAmt096951
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LandAndBuildingsGrp/BOYAmt028948
IRS990EZ/LandAndBuildingsGrp/EOYAmt026373
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt010910
IRS990EZ/MethodOfAccountingOtherDesc0mod accrual
IRS990EZ/NetAssetsOrFundBalancesBOYAmt058972
IRS990EZ/NetAssetsOrFundBalancesEOYAmt046349
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt058972
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt046349
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt02.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt11.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt22.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt32.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt41.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt54.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt61.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0Jacob Mackler
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1Todd Brown
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2Betsy Malone Hill
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3Tony Kroska
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4Dan Johnson
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5Tyler Scouton
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6Michelle McDonald
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0Vice President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Trustee
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Secretary
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3Treasurer
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4Trustee
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6Trustee
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt04146
IRS990EZ/OtherAssetsTotalDetail/EOYAmt01935
IRS990EZ/OtherChangesInNetAssetsAmt0-26996
IRS990EZ/OtherExpensesTotalAmt063287
IRS990EZ/OtherRevenueTotalAmt02296
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0Fraternal Association
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0Fraternal association to provide and promote interaction and socialization of members.
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt00
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt014958
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SpecialEventsNetIncomeLossAmt03572
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt00
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt078245
IRS990EZ/TotalRevenueAmt092618
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0n/a
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Description AmountRental Income 2,296
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Description AmountDepreciation from 4562 1,807Office Expenses 114Supplies 1,414Utilities 18,455Gifts 268Insurance 7,215Recreation 2,399Misc Services 3,443Permits 1,701Payroll Taxes 1,955Accounting 1,095Repairs 2,947Security 401Taxes 18,447Cleaning 411Discounts 1,215
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Description AmountRecord Historical RE (26,996)
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Category Beginning of Year End of YearEquipment 4,146 1,935
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Description of other revenue Part I line 8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Description of other expenses Part I line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Other changes in net assets or fund balances Part I line 20
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Description of other assets Part II line 24
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0TONY KROSKA
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/PhoneNum02187273109
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-07-09
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Fraternal Building Assoc Duluth 1200 Order of Owls
ReturnHeader/Filer/BusinessNameControlTxt0FRAT
ReturnHeader/Filer/EIN0410265368
ReturnHeader/Filer/InCareOfNm0% Tony Kroska
ReturnHeader/Filer/PhoneNum02187273109
ReturnHeader/Filer/USAddress/AddressLine1Txt0118 East 2nd Street
ReturnHeader/Filer/USAddress/CityNm0Duluth
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MN
ReturnHeader/Filer/USAddress/ZIPCd055805
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Duluth Accounting and Tax Services
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt04897 Miller Trunk Hwy Ste 103
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Hermantown
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd055811
ReturnHeader/PreparerPersonGrp/PhoneNum02185912059
ReturnHeader/PreparerPersonGrp/PreparationDt02025-07-09
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DONOVAN FRYE
ReturnHeader/ReturnTs02025-07-09T17:41:56-04:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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