Civic Intelligence

Fraternal Order of Eagles

990 • Fiscal year 2014 • EIN 41-0265371

Jun 01, 2013 to May 31, 2014 • Filed on Apr 13, 2015

205 W William PO Box 607Albert Lea, MN 56007

(507) 373-1162

Siviq Scores

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

Liabilities / Assets

32nd percentile

0.00x

Higher debt load relative to assets than 32% of similar nonprofits.

2014 filings • 501(c)8 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

34th percentile

0.02x

Higher debt load relative to revenue than 34% of similar nonprofits.

2014 filings • 501(c)8 • $1M-$5M nonprofits • Source year 2014

Net Margin

26th percentile

-9.0%

Higher net margin than 26% of similar nonprofits.

2014 filings • 501(c)8 • $1M-$5M nonprofits • Source year 2014

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.

2014 filings • 501(c)8 • $1M-$5M nonprofits • Source year 2014

Asset Growth

28th percentile

-1.9%

Faster asset growth than 28% of similar nonprofits.

2014 filings • 501(c)8 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

84th percentile

23%

Faster revenue growth than 84% of similar nonprofits.

2014 filings • 501(c)8 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Assets

Down

$1,799,169

Down $34,025 (-1.9%) from 2013

Net Assets

Down

$1,792,134

Down $32,386 (-1.8%) from 2013

Liabilities

Down

$7,035

Down $1,639 (-19%) from 2013

Revenue

Up

$358,702

Up $66,883 (+23%) from 2013

Expenses

Down

$391,088

Down $8,634 (-2.2%) from 2013

Net Income

Up

-$32,386

Up $75,517 (+70%) from 2013

Historical Trend

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KAssets 2012: $1,939,596Liabilities 2012: $7,173Net Assets 2012: $1,932,4232012Assets 2013: $1,833,194Liabilities 2013: $8,674Net Assets 2013: $1,824,5202013Assets 2014: $1,799,169Liabilities 2014: $7,035Net Assets 2014: $1,792,1342014Assets 2015: $1,758,118Liabilities 2015: $9,181Net Assets 2015: $1,748,9372015Assets 2016: $1,717,227Liabilities 2016: $4,453Net Assets 2016: $1,712,7742016Assets 2017: $1,700,293Liabilities 2017: $4,517Net Assets 2017: $1,695,7762017Assets 2018: $1,684,423Liabilities 2018: $4,517Net Assets 2018: $1,679,9062018Assets 2019: $1,672,738Liabilities 2019: $13,654Net Assets 2019: $1,659,0842019Assets 2020: $1,571,646Liabilities 2020: -$1,175Net Assets 2020: $1,572,8212020Assets 2021: $1,657,486Liabilities 2021: $5,164Net Assets 2021: $1,652,3222021Assets 2022: $1,612,739Liabilities 2022: $10,317Net Assets 2022: $1,602,4222022Assets 2023: $1,575,387Liabilities 2023: $0Net Assets 2023: $1,575,3872023Assets 2024: $1,525,498Liabilities 2024: $6,371Net Assets 2024: $1,519,1272024

Highlighted filing

2014

Assets$1,799,169
Liabilities$7,035
Net Assets$1,792,134

Operations Trend

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

$600K$400K$200K$0-$200KExpenses 2012: $272,0732012Revenue 2013: $291,819Expenses 2013: $399,722Net Income 2013: -$107,9032013Revenue 2014: $358,702Expenses 2014: $391,088Net Income 2014: -$32,3862014Revenue 2015: $344,377Expenses 2015: $387,574Net Income 2015: -$43,1972015Revenue 2016: $358,971Expenses 2016: $395,134Net Income 2016: -$36,1632016Revenue 2017: $410,678Expenses 2017: $427,676Net Income 2017: -$16,9982017Revenue 2018: $411,630Expenses 2018: $427,500Net Income 2018: -$15,8702018Revenue 2019: $341,241Expenses 2019: $360,547Net Income 2019: -$19,3062019Revenue 2020: $228,061Expenses 2020: $314,324Net Income 2020: -$86,2632020Revenue 2021: $333,907Expenses 2021: $254,406Net Income 2021: $79,5012021Revenue 2022: $271,396Expenses 2022: $321,296Net Income 2022: -$49,9002022Revenue 2023: -$9,087Expenses 2023: $17,948Net Income 2023: -$27,0352023Revenue 2024: $367,681Expenses 2024: $419,538Net Income 2024: -$51,8572024

Highlighted filing

2014

Revenue$358,702
Expenses$391,088
Net Income-$32,386
Jump To
Filing Snapshot
Filing Period
Jun 1, 2013 to May 31, 2014
Signed
Apr 13, 2015
Return Version
2013v4.0
Gross Receipts
$1,214,726
Mission and Program Overview

Mission

Social activities for club members and donations to community and other organizations.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$1,824,520$1,792,134▼ $32,386
Savings and Temporary Cash Investments$1,388,050$1,357,797▼ $30,253
Land, Buildings, and Equipment, Net$368,730$344,213▼ $24,517
Cash and Non-Interest-Bearing Accounts$66,984$83,218▲ $16,234
Inventories for Sale or Use$9,430$13,941▲ $4,511
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$1,833,194$1,799,169▼ $34,025
Liabilities
Accounts Payable and Accrued Expenses$8,674$7,035▼ $1,639
Total Liabilities$8,674$7,035▼ $1,639
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,824,520$1,792,134▼ $32,386
Total Liabilities and Net Assets / Fund Balance$1,833,194$1,799,169▼ $34,025

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$330,479$759,026$553,335
Other Land Buildings$3,734$308,209$255,506
Land$10,000-$10,000
Compensation and Service Providers

Board Members and Trustees

NameTitle
Tom MinehartWorthy Past President
Gary CunninghamWorthy President
Rick MadsonWorthy Vice President
Duane Scherff SrTrustee
Harley FrederickTrustee
Ken LahtiTrustee
Ray Hemenway SrTrustee
Tom MinehartTrustee
Morrie MyerWorthy Chaplain
Steve LowmanWorthy Conductor
Travis BergWorthy Inside Guard
Doug LindWorthy Secretary
Kenneth AyersWorthy Treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$13,767
Program Service Revenue
$82,768
Investment Income
$23,589
Other Revenue
$238,578
All Other Contributions
$13,767
Change in Net Assets
$-32,386
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$172,283
Salaries, Compensation, and Employee Benefits$153,469
Grants and Similar Amounts Paid$65,336
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$140,136
Grants to Domestic Orgs---$65,336
Occupancy---$31,416
Advertising---$18,715
Other Expenses---$13,700
Insurance---$13,238
Payroll Taxes---$12,185
Depreciation Depletion---$10,307
Fees for Services Accounting---$9,570
Conferences and Meetings---$8,958
Pension Plan Contributions---$1,148
All Other Expenses---$-20,750
Total Functional Expenses$0$0$0$391,088
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$678,086
Gaming Direct Expenses$675,832
Fundraising Gross Income$509
Fundraising Direct Expenses$0
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Event 1$509$509-$509
Total Events$509$509-$509
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

The organization has members that pay dues.

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

The members elect the board of directors.

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

The decisions of the board are voted on by the members.

Form 990, Part VI, Section B, Line 11

A copy of the 990 was provided to the board of directors for review prior to filing.

Form 990, Part VI, Section B, Line 12C

The board reviews potential conflicts of interest annually by informal questioning.

Form 990, Part VI, Section B, Line 15

A committee of the board of directors reviews compensation annually.

Form 990, Part VI, Section C, Line 19

The organization makes its governing documents, policies, financial statements, and form 990 available upon request.

Filing and Contact Details

Filer

EIN
41-0265371
Phone
5073731162

Signing Officer

Name
Gary Cunningham
Title
Worthy President/CEO
Phone
5073731162
Signed
2015-04-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Gary Cunningham
Formed
1954
Legal Domicile
Mn
Voting Board Members
13
Independent Board Members
13
Employees
43
Volunteers
0

Preparer

Preparer
Karla Havemeier CPA
Phone
5073547699
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt059164
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt123604
IRS990/ProgSrvcAccomActy2Grp/Desc0ORGANIZATION DONATES MONEY TO VARIOUS ORGANIZATIONS AND NEEDY INDIVIDUALS. WE SUPPORT MANY CHARITABLE CAUSES INCLUDING CANCER.
IRS990/ProgSrvcAccomActy3Grp/Desc0CHARITABLE DONATIONS FROM LAWFUL GAMBLING FUND IN SUPPORT OF VARIOUS ORGANIZATIONS AND NEEDY INDIVIDUALS. SERVED OVER 36 ENTITIES WITH $40,245 IN FUNDS.
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt02254
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt07370
IRS990/PYGrantsAndSimilarPaidAmt077514
IRS990/PYInvestmentIncomeAmt039062
IRS990/PYOtherExpensesAmt0133440
IRS990/PYOtherRevenueAmt0193436
IRS990/PYProgramServiceRevenueAmt051951
IRS990/PYRevenuesLessExpensesAmt0-107903
IRS990/PYSalariesCompEmpBnftPaidAmt0188768
IRS990/PYTotalExpensesAmt0399722
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0291819
IRS990/ReconcilationRevenueExpnssAmt0-32386
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt0-17199
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0318583
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt01824520
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt01792134
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01388050
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01357797
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt0330479
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0759026
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt0536170
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0553335
IRS990ScheduleD/LandGrp/BookValueAmt010000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt010000
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt03734
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0308209
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt056437
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0255506
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0344213
IRS990ScheduleG/CharitableDistributionRqrInd01
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd00
IRS990ScheduleG/DistributedAmt040245
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt0509
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt0509
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt0509
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt0509
IRS990ScheduleG/FundraisingEventInformationGrp/NameOfEvent1Amt0PWP PROJECTS
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt0509
IRS990ScheduleG/GamingInformationGrp/CashPrizesPullTabsAmt0545653
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt0545653
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt0675832
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt0678086
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt0678086
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt02254
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt0130179
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt0130179
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd00
IRS990ScheduleG/GamingManagerCompensationAmt09000
IRS990ScheduleG/GamingManagerIsEmployeeInd0X
IRS990ScheduleG/GamingManagerPersonNm0RODNEY EISENMENGER
IRS990ScheduleG/GamingManagerServicesProvTxt0MANAGES ALL GAMING ACTIVITIES
IRS990ScheduleG/GamingOwnFacilityPct01.00000
IRS990ScheduleG/GamingWithNonmembersInd00
IRS990ScheduleG/IndividualWithBooksNm0RODNEY EISENMENGER KENNETH AYERS
IRS990ScheduleG/LicensedInd01
IRS990ScheduleG/LicenseSuspendedEtcInd00
IRS990ScheduleG/MemberOfOtherEntityInd00
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine10205 W WILLIAM
IRS990ScheduleG/PersonsWithBooksUSAddress/City0ALBERT LEA
IRS990ScheduleG/PersonsWithBooksUSAddress/State0MN
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCode056007
IRS990ScheduleG/StatesWhereGamingConductedCd0MN
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION HAS MEMBERS THAT PAY DUES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE MEMBERS ELECT THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE DECISIONS OF THE BOARD ARE VOTED ON BY THE MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3A COPY OF THE 990 WAS PROVIDED TO THE BOARD OF DIRECTORS FOR REVIEW PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE BOARD REVIEWS POTENTIAL CONFLICTS OF INTEREST ANNUALLY BY INFORMAL QUESTIONING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5A COMMITTEE OF THE BOARD OF DIRECTORS REVIEWS COMPENSATION ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, POLICIES, FINANCIAL STATEMENTS, AND FORM 990 AVAILABLE UPON 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 A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 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/TotalAssetsBOYAmt01833194
IRS990/TotalAssetsEOYAmt01799169
IRS990/TotalAssetsGrp/BOYAmt01833194
IRS990/TotalAssetsGrp/EOYAmt01799169
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt013767
IRS990/TotalEmployeeCnt043
IRS990/TotalFunctionalExpensesGrp/TotalAmt0391088
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt08674
IRS990/TotalLiabilitiesEOYAmt07035
IRS990/TotalLiabilitiesGrp/BOYAmt08674
IRS990/TotalLiabilitiesGrp/EOYAmt07035
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01824520
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01792134
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt082768
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt024098
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0320837
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0358702
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01833194
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01799169
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine10205 W WILLIAM PO BOX 607
IRS990/USAddress/City0ALBERT LEA
IRS990/USAddress/State0MN
IRS990/USAddress/ZIPCode056007
IRS990/VotingMembersGoverningBodyCnt013
IRS990/VotingMembersIndependentCnt013

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.53$0.01$1.52$0.37$0.42$0.05
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.58$0.00$1.58$0.01$0.02$0.03
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.61$0.01$1.60$0.27$0.32$0.05
2021Detailed filing. Detailed filing data is available for this year.$1.66$0.01$1.65$0.33$0.25$0.08
2020Detailed filing. Detailed filing data is available for this year.$1.57$0.00$1.57$0.23$0.31$0.09
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.67$0.01$1.66$0.34$0.36$0.02
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.68$0.00$1.68$0.41$0.43$0.02
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.70$0.00$1.70$0.41$0.43$0.02
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.72$0.00$1.71$0.36$0.40$0.04
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.76$0.01$1.75$0.34$0.39$0.04
2014Detailed filing. Detailed filing data is available for this year.$1.80$0.01$1.79$0.36$0.39$0.03
2013Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$1.83$0.01$1.82$0.29$0.40$0.11
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.94$0.01$1.93$0.27