Civic Intelligence

Fraternal Order of Eagles Lookout Aerie 703

990 • Fiscal year 2019 • EIN 41-0265369

Jun 01, 2018 to May 31, 2019 • Filed on Feb 10, 2020

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

88th percentile

0.71x

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

2019 filings • $5M-$10M nonprofits • Source year 2019

Liabilities / Revenue

87th percentile

1.32x

Higher debt load relative to revenue than 87% of similar nonprofits.

2019 filings • $5M-$10M nonprofits • Source year 2019

Net Margin

56th percentile

5.5%

Higher net margin than 56% of similar nonprofits.

2019 filings • $5M-$10M nonprofits • Source year 2019

Top Officer Pay

30th percentile

$0

Higher top officer pay than 30% of similar nonprofits.

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

2019 filings • $5M-$10M nonprofits • Source year 2019

Asset Growth

83rd percentile

20%

Faster asset growth than 83% of similar nonprofits.

2019 filings • $5M-$10M nonprofits • Annualized from 2018 to 2019

Revenue Growth

24th percentile

-10.0%

Faster revenue growth than 24% of similar nonprofits.

2019 filings • $5M-$10M nonprofits • Annualized from 2018 to 2019

Assets

Up

$860,293

Up $140,974 (+20%) from 2018

Net Assets

Up

$253,172

Up $25,257 (+11%) from 2018

Liabilities

Up

$607,121

Up $115,717 (+24%) from 2018

Revenue

Down

$460,628

Down $51,069 (-10.0%) from 2018

Expenses

Down

$435,371

Down $20,582 (-4.5%) from 2018

Net Income

Down

$25,257

Down $30,487 (-55%) from 2018

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

2019

Assets$860,293
Liabilities$607,121
Net Assets$253,172

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

2019

Revenue$460,628
Expenses$435,371
Net Income$25,257
Jump To
Filing Snapshot
Filing Period
Jun 1, 2018 to May 31, 2019
Signed
Feb 10, 2020
Return Version
2018v3.1
Gross Receipts
$5,673,188
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$499,614$560,460▲ $60,846
Cash and Non-Interest-Bearing Accounts$197,975$283,282▲ $85,307
Rtn Earn Endowment Incm Other Fnds$227,915$253,172▲ $25,257
Inventories for Sale or Use$21,590$16,551▼ $5,039
Prepaid Expenses and Deferred Charges$140--
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$719,319$860,293▲ $140,974
Liabilities
Mortgage Notes Payable Secured by Investment Property$481,033$592,435▲ $111,402
Accounts Payable and Accrued Expenses$5,477$7,656▲ $2,179
Other Liabilities$4,894$7,030▲ $2,136
Total Liabilities$491,404$607,121▲ $115,717
Net Assets / Fund Balance
Total Net Assets Fund Balance$227,915$253,172▲ $25,257
Total Liabilities and Net Assets / Fund Balance$719,319$860,293▲ $140,974

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$547,197$549,232$1,096,429
Other Land Buildings$8,363$25,882$34,245
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
$34,846
Program Service Revenue
$16,510
Investment Income
$4
Other Revenue
$409,268
All Other Contributions
$34,846
Change in Net Assets
$25,257
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$232,352
Other Expenses$203,019
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$216,832--$216,832
Occupancy$36,490--$36,490
Interest$24,614--$24,614
Depreciation Depletion$22,781--$22,781
Insurance$19,574--$19,574
Payroll Taxes$15,520--$15,520
Advertising$12,739--$12,739
All Other Expenses$4,448--$4,448
Other Expenses$3,084--$3,084
Office Expenses-$2,806-$2,806
Fees for Services Accounting-$1,758-$1,758
Information Technology$165--$165
Travel$15--$15
Total Functional Expenses$430,807$4,564$0$435,371
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$5,008,286
Gaming Direct Expenses$5,004,995
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$7,030
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
2020-02-10
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 428 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/Form990PartVIISectionAGrp/TitleTxt2VICE PRESIDENT
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IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt025257
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt04655
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0227915
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0253172
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt0547197
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0549232
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01096429
IRS990ScheduleD/LandGrp/BookValueAmt04900
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt04900
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt08363
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt025882
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt034245
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt07030
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL TAXES & OTHER
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0560460
IRS990ScheduleD/TotalLiabilityAmt07030
IRS990ScheduleG/CharitableDistributionRqrInd01
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd00
IRS990ScheduleG/DistributedAmt0164088
IRS990ScheduleG/GamingInformationGrp/CashPrizesBingoAmt0130025
IRS990ScheduleG/GamingInformationGrp/CashPrizesOtherGamingAmt031855
IRS990ScheduleG/GamingInformationGrp/CashPrizesPullTabsAmt04039392
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt04201272
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt05004995
IRS990ScheduleG/GamingInformationGrp/GrossRevenueBingoAmt0190688
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt083950
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt04733648
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt05008286
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt03291
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt0722717
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt0722717
IRS990ScheduleG/GamingInformationGrp/RentFacilityCostsPullTabsAmt081006
IRS990ScheduleG/GamingInformationGrp/RentFcltyCostsTotalGamingAmt081006
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd00
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd00
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd00
IRS990ScheduleG/GamingManagerCompensationAmt018731
IRS990ScheduleG/GamingManagerIsEmployeeInd0X
IRS990ScheduleG/GamingManagerPersonNm0PATTI HAMILTON
IRS990ScheduleG/GamingManagerServicesProvTxt0P 67 86 2
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/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0719319
IRS990/TotalAssetsEOYAmt0860293
IRS990/TotalAssetsGrp/BOYAmt0719319
IRS990/TotalAssetsGrp/EOYAmt0860293
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt034846
IRS990/TotalEmployeeCnt041
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt04564
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0430807
IRS990/TotalFunctionalExpensesGrp/TotalAmt0435371
IRS990/TotalGrossUBIAmt0-109467
IRS990/TotalLiabilitiesBOYAmt0491404
IRS990/TotalLiabilitiesEOYAmt0607121
IRS990/TotalLiabilitiesGrp/BOYAmt0491404
IRS990/TotalLiabilitiesGrp/EOYAmt0607121
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0227915
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0253172
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0430807
IRS990/TotalProgramServiceRevenueAmt016510
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt0117413
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0417836
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0460628
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt0-109467
IRS990/TotalVolunteersCnt0300
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0719319
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0860293
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt015
IRS990/TravelGrp/TotalAmt015
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/BuildTS02020-09-23 17:36:50Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0TERESA DEROUSSE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum05074338675
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-02-10
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0FRATERNAL ORDER OF EAGLES
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0LOOKOUT AERIE 703
ReturnHeader/Filer/BusinessNameControlTxt0FRAT

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
2019Detailed filing. Detailed filing data is available for this year.$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
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
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2019 filings • 501(c)8 • $5M-$10M nonprofits