Civic Intelligence

Fraternal Order of Eagles Lookout Aerie 703

990 • Fiscal year 2018 • EIN 41-0265369

Jun 01, 2017 to May 31, 2018 • Filed on Oct 01, 2018

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

97th percentile

0.68x

Higher debt load relative to assets than 97% of similar nonprofits.

2018 filings • 501(c)8 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

88th percentile

0.96x

Higher debt load relative to revenue than 88% of similar nonprofits.

2018 filings • 501(c)8 • $1M-$5M nonprofits • Source year 2018

Net Margin

66th percentile

11%

Higher net margin than 66% of similar nonprofits.

2018 filings • 501(c)8 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

43rd percentile

$0

Higher top officer pay than 43% of similar nonprofits.

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

2018 filings • 501(c)8 • $1M-$5M nonprofits • Source year 2018

Asset Growth

81st percentile

5.6%

Faster asset growth than 81% of similar nonprofits.

2018 filings • 501(c)8 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

80th percentile

22%

Faster revenue growth than 80% of similar nonprofits.

2018 filings • 501(c)8 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Assets

Up

$719,319

Up $38,385 (+5.6%) from 2017

Net Assets

Up

$227,915

Up $55,744 (+32%) from 2017

Liabilities

Down

$491,404

Down $17,359 (-3.4%) from 2017

Revenue

Up

$511,697

Up $91,002 (+22%) from 2017

Expenses

Up

$455,953

Up $66,428 (+17%) from 2017

Net Income

Up

$55,744

Up $24,574 (+79%) from 2017

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

2018

Assets$719,319
Liabilities$491,404
Net Assets$227,915

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

2018

Revenue$511,697
Expenses$455,953
Net Income$55,744
Jump To
Filing Snapshot
Filing Period
Jun 1, 2017 to May 31, 2018
Signed
Oct 1, 2018
Return Version
2017v2.3
Gross Receipts
$4,766,955
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$524,891$499,614▼ $25,277
Rtn Earn Endowment Incm Other Fnds$172,171$227,915▲ $55,744
Cash and Non-Interest-Bearing Accounts$138,700$197,975▲ $59,275
Inventories for Sale or Use$15,893$21,590▲ $5,697
Prepaid Expenses and Deferred Charges$1,450$140▼ $1,310
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$680,934$719,319▲ $38,385
Liabilities
Mortgage Notes Payable Secured by Investment Property$500,405$481,033▼ $19,372
Accounts Payable and Accrued Expenses$4,545$5,477▲ $932
Other Liabilities$3,813$4,894▲ $1,081
Total Liabilities$508,763$491,404▼ $17,359
Net Assets / Fund Balance
Total Net Assets Fund Balance$172,171$227,915▲ $55,744
Total Liabilities and Net Assets / Fund Balance$680,934$719,319▲ $38,385

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$494,714$526,714$1,021,428
Other Land Buildings$0$25,619$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
$1,201
Program Service Revenue
$19,771
Investment Income
$4
Other Revenue
$490,721
All Other Contributions
$1,201
Change in Net Assets
$55,744
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$229,507
Salaries, Compensation, and Employee Benefits$226,446
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$207,372--$207,372
Occupancy$31,648--$31,648
Interest$26,023--$26,023
Depreciation Depletion$25,277--$25,277
Payroll Taxes$19,074--$19,074
Insurance$14,708--$14,708
Advertising$12,615--$12,615
All Other Expenses$4,558--$4,558
Office Expenses-$2,807-$2,807
Other Expenses$2,788--$2,788
Fees for Services Accounting-$1,432-$1,432
Information Technology$72--$72
Total Functional Expenses$451,714$4,239$0$455,953
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$4,105,145
Gaming Direct Expenses$4,058,761
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$4,894
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
Yes
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
2018-10-01
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
42
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 425 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/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0420695
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt055744
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt05609
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0172171
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0227915
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt0494714
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0526714
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01021428
IRS990ScheduleD/LandGrp/BookValueAmt04900
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt04900
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt025619
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt025619
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt04894
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL TAXES & OTHER
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0499614
IRS990ScheduleD/TotalLiabilityAmt04894
IRS990ScheduleG/CharitableDistributionRqrInd01
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd00
IRS990ScheduleG/DistributedAmt099209
IRS990ScheduleG/GamingInformationGrp/CashPrizesBingoAmt0125270
IRS990ScheduleG/GamingInformationGrp/CashPrizesOtherGamingAmt026006
IRS990ScheduleG/GamingInformationGrp/CashPrizesPullTabsAmt03269258
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt03420534
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt04058761
IRS990ScheduleG/GamingInformationGrp/GrossRevenueBingoAmt0172357
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt077223
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt03855565
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt04105145
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt046384
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt0568479
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt0568479
IRS990ScheduleG/GamingInformationGrp/RentFacilityCostsPullTabsAmt069748
IRS990ScheduleG/GamingInformationGrp/RentFcltyCostsTotalGamingAmt069748
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd00
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd00
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd00
IRS990ScheduleG/GamingManagerCompensationAmt021600
IRS990ScheduleG/GamingManagerIsEmployeeInd0X
IRS990ScheduleG/GamingManagerPersonNm0PATTI HAMILTON
IRS990ScheduleG/GamingManagerServicesProvTxt0.DUTIES 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/TotalAssetsBOYAmt0680934
IRS990/TotalAssetsEOYAmt0719319
IRS990/TotalAssetsGrp/BOYAmt0680934
IRS990/TotalAssetsGrp/EOYAmt0719319
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt01201
IRS990/TotalEmployeeCnt042
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt04239
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0451714
IRS990/TotalFunctionalExpensesGrp/TotalAmt0455953
IRS990/TotalGrossUBIAmt0-51920
IRS990/TotalLiabilitiesBOYAmt0508763
IRS990/TotalLiabilitiesEOYAmt0491404
IRS990/TotalLiabilitiesGrp/BOYAmt0508763
IRS990/TotalLiabilitiesGrp/EOYAmt0491404
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0172171
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0227915
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0451714
IRS990/TotalProgramServiceRevenueAmt019771
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt0103913
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0458503
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0511697
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt0-51920
IRS990/TotalVolunteersCnt0300
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0680934
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0719319
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/BuildTS02018-06-14 16:35:46Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0TERESA DEROUSSE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum05074338675
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-10-01
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

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

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
2018Detailed filing. Detailed filing data is available for this year.$7.19$4.91$2.28$5.12$4.56$0.56
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$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