Civic Intelligence

Fraternal Order of Eagles Lookout Aerie 703

990 • Fiscal year 2017 • EIN 41-0265369

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

107 11th Street NEAustin, MN 55912

(507) 433-8675

Siviq Scores

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

Liabilities / Assets

98th percentile

0.75x

Higher debt load relative to assets than 98% of similar nonprofits.

2017 filings • 501(c)8 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

90th percentile

1.21x

Higher debt load relative to revenue than 90% of similar nonprofits.

2017 filings • 501(c)8 • $1M-$5M nonprofits • Source year 2017

Net Margin

59th percentile

7.4%

Higher net margin than 59% of similar nonprofits.

2017 filings • 501(c)8 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

40th percentile

$0

Higher top officer pay than 40% of similar nonprofits.

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

2017 filings • 501(c)8 • $1M-$5M nonprofits • Source year 2017

Asset Growth

42nd percentile

0.5%

Faster asset growth than 42% of similar nonprofits.

2017 filings • 501(c)8 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

46th percentile

2.0%

Faster revenue growth than 46% of similar nonprofits.

2017 filings • 501(c)8 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Assets

Up

$680,934

Up $3,174 (+0.5%) from 2016

Net Assets

Up

$172,171

Up $31,170 (+22%) from 2016

Liabilities

Down

$508,763

Down $27,996 (-5.2%) from 2016

Revenue

Up

$420,695

Up $8,137 (+2.0%) from 2016

Expenses

Up

$389,525

Up $26,377 (+7.3%) from 2016

Net Income

Down

$31,170

Down $18,240 (-37%) from 2016

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0Assets 2012: $660,935Liabilities 2012: $513,132Net Assets 2012: $147,8032012Assets 2013: $664,636Liabilities 2013: $559,982Net Assets 2013: $104,6542013Assets 2014: $659,202Liabilities 2014: $584,347Net Assets 2014: $74,8552014Assets 2015: $662,349Liabilities 2015: $570,758Net Assets 2015: $91,5912015Assets 2016: $677,760Liabilities 2016: $536,759Net Assets 2016: $141,0012016Assets 2017: $680,934Liabilities 2017: $508,763Net Assets 2017: $172,1712017Assets 2018: $719,319Liabilities 2018: $491,404Net Assets 2018: $227,9152018Assets 2019: $860,293Liabilities 2019: $607,121Net Assets 2019: $253,1722019Assets 2020: $722,968Liabilities 2020: $569,502Net Assets 2020: $153,4662020Assets 2021: $922,121Liabilities 2021: $696,388Net Assets 2021: $225,7332021Assets 2022: $789,910Liabilities 2022: $664,320Net Assets 2022: $125,5902022Assets 2023: $803,747Liabilities 2023: $633,688Net Assets 2023: $170,0592023Assets 2024: $746,454Liabilities 2024: $604,979Net Assets 2024: $141,4752024Assets 2025: $720,700Liabilities 2025: $569,677Net Assets 2025: $151,0232025

Highlighted filing

2017

Assets$680,934
Liabilities$508,763
Net Assets$172,171

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2012: $224,455Expenses 2012: $249,882Net Income 2012: -$25,4272012Revenue 2013: $393,348Expenses 2013: $436,497Net Income 2013: -$43,1492013Revenue 2014: $398,103Expenses 2014: $428,079Net Income 2014: -$29,9762014Revenue 2015: $325,621Expenses 2015: $308,885Net Income 2015: $16,7362015Revenue 2016: $412,558Expenses 2016: $363,148Net Income 2016: $49,4102016Revenue 2017: $420,695Expenses 2017: $389,525Net Income 2017: $31,1702017Revenue 2018: $511,697Expenses 2018: $455,953Net Income 2018: $55,7442018Revenue 2019: $460,628Expenses 2019: $435,371Net Income 2019: $25,2572019Revenue 2020: $229,162Expenses 2020: $328,868Net Income 2020: -$99,7062020Revenue 2021: $296,345Expenses 2021: $224,078Net Income 2021: $72,2672021Revenue 2022: $196,541Expenses 2022: $296,684Net Income 2022: -$100,1432022Revenue 2023: $430,976Expenses 2023: $386,507Net Income 2023: $44,4692023Revenue 2024: $333,053Expenses 2024: $361,637Net Income 2024: -$28,5842024Revenue 2025: $326,289Expenses 2025: $316,741Net Income 2025: $9,5482025

Highlighted filing

2017

Revenue$420,695
Expenses$389,525
Net Income$31,170
Jump To
Filing Snapshot
Filing Period
Jun 1, 2016 to May 31, 2017
Signed
Nov 14, 2017
Return Version
2016v3.0
Gross Receipts
$3,684,991
Mission and Program Overview

Mission

To operate a fraternal organization administered under a lodge system for the purpose of providing benefits and social/recreational activities for the organization's members.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$551,061$524,891▼ $26,170
Rtn Earn Endowment Incm Other Fnds$141,001$172,171▲ $31,170
Cash and Non-Interest-Bearing Accounts$107,592$138,700▲ $31,108
Inventories for Sale or Use$19,017$15,893▼ $3,124
Prepaid Expenses and Deferred Charges$90$1,450▲ $1,360
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$677,760$680,934▲ $3,174
Liabilities
Mortgage Notes Payable Secured by Investment Property$523,323$500,405▼ $22,918
Accounts Payable and Accrued Expenses$3,952$4,545▲ $593
Other Liabilities$9,484$3,813▼ $5,671
Total Liabilities$536,759$508,763▼ $27,996
Net Assets / Fund Balance
Total Net Assets Fund Balance$141,001$172,171▲ $31,170
Total Liabilities and Net Assets / Fund Balance$677,760$680,934▲ $3,174

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$517,884$503,544$1,021,428
Other Land Buildings$2,107$23,512$25,619
Land$4,900-$4,900
Compensation and Service Providers

Board Members and Trustees

NameTitle
Craig ByramPast President
Teresa DeroussePresident
Dean PetersonVice President
Dana MillerTrustee
David FolkenTrustee
Randy TignerChaplain
Glenn NewmannOutside Guard
Carmel TaylorSecretary
Delayey BakkeTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$936
Program Service Revenue
$16,092
Investment Income
$3
Other Revenue
$403,664
All Other Contributions
$936
Change in Net Assets
$31,170
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$196,215
Other Expenses$193,310
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$182,124--$182,124
Occupancy$32,679--$32,679
Depreciation Depletion$26,170--$26,170
Interest$25,682--$25,682
Insurance$17,536--$17,536
Payroll Taxes$14,091--$14,091
Advertising$13,338--$13,338
All Other Expenses$5,700--$5,700
Other Expenses$3,650--$3,650
Office Expenses-$2,369-$2,369
Fees for Services Accounting-$2,225-$2,225
Information Technology$194--$194
Total Functional Expenses$384,931$4,594$0$389,525
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$3,080,870
Gaming Direct Expenses$3,064,107
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Taxes & Other$3,813
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
No
Other officer compensation reviewed
Yes
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

The organization has members. An active membership allows the member to vote for the board of trustees at the annual meeting.

Form 990, Part VI, Section A, Line 7A

The organization has members. An active membership allows the member to vote for the board of trustees at the annual meeting.

Form 990, Part VI, Section B, Line 11B

The form 990 is prepared by the certified public accountant with the help of the bookkeeping personel and inquiries of members of the board. The preliminary form is sent to the organization for review. Any questions are resolved and the return is then prepared for filing. Once ready for filing, the president of the board signs the return.

Form 990, Part VI, Section B, Line 15B

The wages of key employees are approved by the board. If a board member receives payments, they abstain from voting on the approval of the amount.

Form 990, Part VI, Section C, Line 19

The organization's governing documents, policies and statements are available upon reasonable request.

Filing and Contact Details

Filer

Filer Name
Fraternal Order of Eagles
EIN
41-0265369
Phone
5074338675
Address
107 11TH STREET NE, AUSTIN, MN 55912

Signing Officer

Name
Teresa Derousse
Title
President
Phone
5074338675
Signed
2017-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Teresa Derousse
Formed
1904
Legal Domicile
Mn
Voting Board Members
9
Independent Board Members
9
Employees
41
Volunteers
300

Preparer

Firm
Kenneth B Vonderharr CPA
Address
PO BOX 501, NEW ULM, MN 56073-0501
Preparer
Kenneth B Vonderharr
Phone
5073545813
Raw XML AppendixShowing 400 of 424 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/PYTotalRevenueAmt0412558
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt031170
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt05207
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0141001
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0172171
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt0517884
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0503544
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01021428
IRS990ScheduleD/LandGrp/BookValueAmt04900
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt04900
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt02107
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt023512
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt025619
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt03813
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL TAXES & OTHER
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0524891
IRS990ScheduleD/TotalLiabilityAmt03813
IRS990ScheduleG/CharitableDistributionRqrInd01
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd00
IRS990ScheduleG/DistributedAmt0122995
IRS990ScheduleG/GamingInformationGrp/CashPrizesBingoAmt0113232
IRS990ScheduleG/GamingInformationGrp/CashPrizesOtherGamingAmt018403
IRS990ScheduleG/GamingInformationGrp/CashPrizesPullTabsAmt02409645
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt02541280
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt03064107
IRS990ScheduleG/GamingInformationGrp/GrossRevenueBingoAmt0155131
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt091969
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt02833770
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt03080870
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt016763
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt0473781
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt0473781
IRS990ScheduleG/GamingInformationGrp/RentFacilityCostsPullTabsAmt049046
IRS990ScheduleG/GamingInformationGrp/RentFcltyCostsTotalGamingAmt049046
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd00
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd00
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd00
IRS990ScheduleG/GamingManagerCompensationAmt016211
IRS990ScheduleG/GamingManagerIsEmployeeInd0X
IRS990ScheduleG/GamingManagerPersonNm0PATTI HAMILTON
IRS990ScheduleG/GamingManagerServicesProvTxt0DUTIES AS GAMBLING MANAGER, ORDER GAMES, DEPOSIT FUNDS, REPORTING.
IRS990ScheduleG/GamingOtherFacilityPct00.45200
IRS990ScheduleG/GamingOwnFacilityPct00.54800
IRS990ScheduleG/GamingWithNonmembersInd01
IRS990ScheduleG/IndividualWithBooksNm0PATTI HAMILTON
IRS990ScheduleG/LicensedInd01
IRS990ScheduleG/LicenseSuspendedEtcInd00
IRS990ScheduleG/MemberOfOtherEntityInd00
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt0107 11TH AVE NE
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0AUSTIN
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0MN
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd055912
IRS990ScheduleG/StatesWhereGamingConductedCd0MN
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION HAS MEMBERS. AN ACTIVE MEMBERSHIP ALLOWS THE MEMBER TO VOTE FOR THE BOARD OF TRUSTEES AT THE ANNUAL MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION HAS MEMBERS. AN ACTIVE MEMBERSHIP ALLOWS THE MEMBER TO VOTE FOR THE BOARD OF TRUSTEES AT THE ANNUAL MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE FORM 990 IS PREPARED BY THE CERTIFIED PUBLIC ACCOUNTANT WITH THE HELP OF THE BOOKKEEPING PERSONEL AND INQUIRIES OF MEMBERS OF THE BOARD. THE PRELIMINARY FORM IS SENT TO THE ORGANIZATION FOR REVIEW. ANY QUESTIONS ARE RESOLVED AND THE RETURN IS THEN PREPARED FOR FILING. ONCE READY FOR FILING, THE PRESIDENT OF THE BOARD SIGNS THE RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE WAGES OF KEY EMPLOYEES ARE APPROVED BY THE BOARD. IF A BOARD MEMBER RECEIVES PAYMENTS, THEY ABSTAIN FROM VOTING ON THE APPROVAL OF THE AMOUNT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION'S GOVERNING DOCUMENTS, POLICIES AND STATEMENTS ARE AVAILABLE UPON REASONABLE REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0MN
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0677760
IRS990/TotalAssetsEOYAmt0680934
IRS990/TotalAssetsGrp/BOYAmt0677760
IRS990/TotalAssetsGrp/EOYAmt0680934
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0936
IRS990/TotalEmployeeCnt041
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt04594
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0384931
IRS990/TotalFunctionalExpensesGrp/TotalAmt0389525
IRS990/TotalGrossUBIAmt0-98702
IRS990/TotalLiabilitiesBOYAmt0536759
IRS990/TotalLiabilitiesEOYAmt0508763
IRS990/TotalLiabilitiesGrp/BOYAmt0536759
IRS990/TotalLiabilitiesGrp/EOYAmt0508763
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0141001
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0172171
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0384931
IRS990/TotalProgramServiceRevenueAmt016092
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt0120672
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0397789
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0420695
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt0-98702
IRS990/TotalVolunteersCnt0300
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0677760
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0680934
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd01
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0107 11TH STREET NE
IRS990/USAddress/CityNm0AUSTIN
IRS990/USAddress/StateAbbreviationCd0MN
IRS990/USAddress/ZIPCd055912
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0WWW.EAGLES703.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0TERESA DEROUSSE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum05074338675
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-11-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0FRATERNAL ORDER OF EAGLES
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0LOOKOUT AERIE 703
ReturnHeader/Filer/BusinessNameControlTxt0FRAT
ReturnHeader/Filer/EIN0410265369
ReturnHeader/Filer/PhoneNum05074338675
ReturnHeader/Filer/USAddress/AddressLine1Txt0107 11TH STREET NE
ReturnHeader/Filer/USAddress/CityNm0AUSTIN

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.21$5.70$1.51$3.26$3.17$0.10
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.46$6.05$1.41$3.33$3.62$0.29
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.04$6.34$1.70$4.31$3.87$0.44
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.90$6.64$1.26$1.97$2.97$1.00
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$9.22$6.96$2.26$2.96$2.24$0.72
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.23$5.70$1.53$2.29$3.29$1.00
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.60$6.07$2.53$4.61$4.35$0.25
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.19$4.91$2.28$5.12$4.56$0.56
2017Detailed filing. Detailed filing data is available for this year.$6.81$5.09$1.72$4.21$3.90$0.31
2016Detailed filing. Detailed filing data is available for this year.$6.78$5.37$1.41$4.13$3.63$0.49
2015Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$6.62$5.71$0.92$3.26$3.09$0.17
2014Detailed filing. Detailed filing data is available for this year.$6.59$5.84$0.75$3.98$4.28$0.30
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.65$5.60$1.05$3.93$4.36$0.43
2012Summary only. Only limited summary data is available for this year.$6.61$5.13$1.48$2.24$2.50$0.25