Civic Intelligence

Fraternal Order of Eagles

990 • Fiscal year 2020 • EIN 41-0463575

Jun 01, 2019 to May 31, 2020 • Filed on Oct 21, 2021

141 E Rose StOwatonna, MN 55060-2423

(507) 451-3846

Siviq Scores

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

Liabilities / Assets

53rd percentile

0.02x

Higher debt load relative to assets than 53% of similar nonprofits.

2020 filings • 501(c)8 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

43rd percentile

0.04x

Higher debt load relative to revenue than 43% of similar nonprofits.

2020 filings • 501(c)8 • $1M-$5M nonprofits • Source year 2020

Net Margin

42nd percentile

-3.9%

Higher net margin than 42% of similar nonprofits.

2020 filings • 501(c)8 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

51st percentile

$2,287

Higher top officer pay than 51% of similar nonprofits.

Top officer pay equals 0.3% of source-year revenue.

2020 filings • 501(c)8 • $1M-$5M nonprofits • Source year 2020

Asset Growth

16th percentile

-6.0%

Faster asset growth than 16% of similar nonprofits.

2020 filings • 501(c)8 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

56th percentile

-4.7%

Faster revenue growth than 56% of similar nonprofits.

2020 filings • 501(c)8 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Assets

Down

$1,531,493

Down $97,740 (-6.0%) from 2019

Net Assets

Down

$1,496,614

Down $32,265 (-2.1%) from 2019

Liabilities

Down

$34,879

Down $65,475 (-65%) from 2019

Revenue

Down

$823,043

Down $40,816 (-4.7%) from 2019

Expenses

Down

$855,309

Down $7,294 (-0.8%) from 2019

Net Income

Down

-$32,266

Down $33,522 (-2669%) from 2019

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$0Assets 2010: $1,511,441Liabilities 2010: $517,111Net Assets 2010: $994,3302010Assets 2011: $1,492,603Liabilities 2011: $461,875Net Assets 2011: $1,030,7282011Assets 2012: $1,406,479Liabilities 2012: $402,665Net Assets 2012: $1,003,8142012Assets 2013: $1,386,065Liabilities 2013: $350,671Net Assets 2013: $1,035,3942013Assets 2014: $1,312,779Liabilities 2014: $280,672Net Assets 2014: $1,032,1072014Assets 2015: $1,311,463Liabilities 2015: $333,648Net Assets 2015: $977,8152015Assets 2016: $1,430,623Liabilities 2016: $95,104Net Assets 2016: $1,335,5192016Assets 2017: $1,665,691Liabilities 2017: $146,656Net Assets 2017: $1,519,0352017Assets 2018: $1,623,414Liabilities 2018: $95,791Net Assets 2018: $1,527,6232018Assets 2019: $1,629,233Liabilities 2019: $100,354Net Assets 2019: $1,528,8792019Assets 2020: $1,531,493Liabilities 2020: $34,879Net Assets 2020: $1,496,6142020Assets 2021: $1,687,083Liabilities 2021: $79,152Net Assets 2021: $1,607,9312021Assets 2022: $1,557,743Liabilities 2022: $43,800Net Assets 2022: $1,513,9432022Assets 2023: $1,538,569Liabilities 2023: $72,520Net Assets 2023: $1,466,0492023

Highlighted filing

2020

Assets$1,531,493
Liabilities$34,879
Net Assets$1,496,614

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KExpenses 2010: $678,1432010Expenses 2011: $667,9972011Expenses 2012: $713,8202012Revenue 2013: $765,546Expenses 2013: $733,988Net Income 2013: $31,5582013Revenue 2014: $721,486Expenses 2014: $724,744Net Income 2014: -$3,2582014Revenue 2015: $636,955Expenses 2015: $691,247Net Income 2015: -$54,2922015Revenue 2016: $1,072,958Expenses 2016: $715,255Net Income 2016: $357,7032016Revenue 2017: $947,930Expenses 2017: $764,414Net Income 2017: $183,5162017Revenue 2018: $795,078Expenses 2018: $786,490Net Income 2018: $8,5882018Revenue 2019: $863,859Expenses 2019: $862,603Net Income 2019: $1,2562019Revenue 2020: $823,043Expenses 2020: $855,309Net Income 2020: -$32,2662020Revenue 2021: $834,086Expenses 2021: $792,754Net Income 2021: $41,3322021Revenue 2022: $1,174,997Expenses 2022: $1,157,668Net Income 2022: $17,3292022Revenue 2023: $1,639,849Expenses 2023: $1,687,743Net Income 2023: -$47,8942023

Highlighted filing

2020

Revenue$823,043
Expenses$855,309
Net Income-$32,266
Jump To
Filing Snapshot
Filing Period
Jun 1, 2019 to May 31, 2020
Signed
Oct 21, 2021
Return Version
2019v5.0
Gross Receipts
$2,615,692
Mission and Program Overview

Mission

The primary exempt purpose of the organization is to sponsor or participate in activities to support community services and provide social and recreational activities for its members.

The primary exempt purpose of the organization is to sponsor or participate in activities to support community services and provide social and recreational activities for its members

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,055,109$1,012,088▼ $43,021
Investments Program Related$272,826$272,826→ $0
Cash and Non-Interest-Bearing Accounts$258,032$205,491▼ $52,541
Savings and Temporary Cash Investments$23,812$24,833▲ $1,021
Inventories for Sale or Use$16,486$14,688▼ $1,798
Prepaid Expenses and Deferred Charges$1,541$1,567▲ $26
Accounts Receivable$1,427$0▼ $1,427
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments in Publicly Traded Securities$0$0→ $0
Intangible Assets$0$0→ $0
Loans From Officers Directors$0$0→ $0
Total Assets$1,629,233$1,531,493▼ $97,740
Other Assets Total$0$0→ $0
Liabilities
Accounts Payable and Accrued Expenses$100,354$34,879▼ $65,475
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Other Liabilities$0$0→ $0
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$100,354$34,879▼ $65,475
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,421,502$1,364,096▼ $57,406
Net Assets With Donor Restrictions$107,377$132,518▲ $25,141
Total Net Assets Fund Balance$1,528,879$1,496,614▼ $32,265
Total Liabilities and Net Assets / Fund Balance$1,629,233$1,531,493▼ $97,740

Asset Categories

AssetBook ValueDepreciationBasis
Investment Program Related Org$0--
Buildings$662,794$1,441,386$0
Other Land Buildings$0$0$0
Land$285,294-$0
Equipment$64,000$465,692$0
Leasehold Improvements$0$0$0
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Ron AnkrumSecretaryPT$2,287$2,287
Andrew AdamsTreasurer-$450$450
Dwight RoosTrustee-$450$450
Chris BehneTrustee-$450$450
Gary AdamsTrustee-$450$450
Greg KarstenTrustee-$450$450
Bob BishopAuditor-$400$400
Steve ZappaTrustee-$350$350
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$24,848
Investment Income
$5,191
Other Revenue
$793,004
All Other Contributions
$0
Change in Net Assets
$-32,266
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$533,698
Salaries, Compensation, and Employee Benefits$319,511
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Comp Disqual Persons$250,540$27,838$0$278,378
All Other Expenses$108,052$12,006$0$120,058
Depreciation Depletion$61,387$6,821$0$68,209
Occupancy$53,806$5,978$0$59,784
Payroll Taxes$32,261$3,585$0$35,846
Other Expenses$26,163$2,907$0$29,070
Advertising$9,949$1,106$0$11,055
Current Officers, Directors, Trustees, and Key Employees$4,758$529$0$5,287
Fees for Services Accounting$3,510$390$0$3,900
Conferences and Meetings$3,394$377$0$3,771
Office Expenses$2,938$327$0$3,265
Benefits to Members$2,100--$2,100
Interest$1,373$153$0$1,526
Total Functional Expenses$769,985$85,323$0$855,309
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$1,945,223
Gaming Direct Expenses$1,562,759
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
No
Backup withholding compliance
No
Business relationship with 35% controlled entity
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Part VI, Line 11A

The form is reviewed by the secretary and trustees of the club

Part VI, Line 15

The trustees review annually and charges are voted approved by the board.

Filing and Contact Details

Filer

Filer Name
Fraternal Order of Eagles
EIN
41-0463575
In Care Of
% Ron Ankrum
Phone
5074513846
Address
141 E ROSE ST, OWATONNA, MN 55060-2423

Signing Officer

Name
Ron Ankrum
Title
Secretary
Signed
2021-10-21
Discuss with paid preparer
No

Organization Details

Formed
1909
Legal Domicile
Mn
Voting Board Members
9
Independent Board Members
9
Employees
67
Volunteers
12
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IRS990/InvestmentIncomeGrp/ExclusionAmt05168
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt05191
IRS990/InvestmentIncomeGrp/UnrelatedBusinessRevenueAmt023
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt00
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/BOYAmt0272826
IRS990/InvestmentsProgramRelatedGrp/EOYAmt0272826
IRS990/InvestmentsPubTradedSecGrp/BOYAmt00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
IRS990/IRPDocumentCnt018
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt01907078
IRS990/LandBldgEquipBasisNetGrp/BOYAmt01055109
IRS990/LandBldgEquipBasisNetGrp/EOYAmt01012088
IRS990/LandBldgEquipCostOrOtherBssAmt02919166
IRS990/LegalDomicileStateCd0MN
IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt00
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt00
IRS990/LessRentalExpensesGrp/PersonalAmt00
IRS990/LessRentalExpensesGrp/RealAmt00
IRS990/LoanOutstandingInd0false
IRS990/LoansFromOfficersDirectorsGrp/BOYAmt00
IRS990/LoansFromOfficersDirectorsGrp/EOYAmt00
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembershipDuesAmt00
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MiscellaneousRevenueGrp/ExclusionAmt00
IRS990/MiscellaneousRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/MiscellaneousRevenueGrp/TotalRevenueColumnAmt00
IRS990/MiscellaneousRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/MissionDesc0Primary Exempt purpose of the organization is to sponsor or participate in activities to support community services and provide social and recreational activities for its members
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt00
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt00
IRS990/NetAssetsOrFundBalancesBOYAmt01528879
IRS990/NetAssetsOrFundBalancesEOYAmt01496614
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt00
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetGainOrLossInvestmentsGrp/UnrelatedBusinessRevenueAmt00
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/UnrelatedBusinessRevenueAmt00
IRS990/NetIncomeFromGamingGrp/ExclusionAmt00
IRS990/NetIncomeFromGamingGrp/RelatedOrExemptFuncIncomeAmt0325094
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt0382464
IRS990/NetIncomeFromGamingGrp/UnrelatedBusinessRevenueAmt057370
IRS990/NetIncomeOrLossGrp/ExclusionAmt00
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt0348959
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt0410540
IRS990/NetIncomeOrLossGrp/UnrelatedBusinessRevenueAmt061581
IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt00
IRS990/NetRentalIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/UnrelatedBusinessRevenueAmt00
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt01421502
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt01364096
IRS990/NoncashContributionsAmt00
IRS990/NondeductibleContributionsInd0true
IRS990/NondeductibleContriDisclInd0true
IRS990/OccupancyGrp/FundraisingAmt00
IRS990/OccupancyGrp/ManagementAndGeneralAmt05978
IRS990/OccupancyGrp/ProgramServicesAmt053806
IRS990/OccupancyGrp/TotalAmt059784
IRS990/OfficeExpensesGrp/FundraisingAmt00
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0327
IRS990/OfficeExpensesGrp/ProgramServicesAmt02938
IRS990/OfficeExpensesGrp/TotalAmt03265
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt00
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt00
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0Gambling Taxes Paid
IRS990/OtherExpensesGrp/Desc1Gambling Cost
IRS990/OtherExpensesGrp/Desc2Donations/Sponsorships
IRS990/OtherExpensesGrp/Desc3Entertainment
IRS990/OtherExpensesGrp/FundraisingAmt00
IRS990/OtherExpensesGrp/FundraisingAmt10
IRS990/OtherExpensesGrp/FundraisingAmt20
IRS990/OtherExpensesGrp/FundraisingAmt30
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt09582
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt17480
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt26244
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt32907
IRS990/OtherExpensesGrp/ProgramServicesAmt086233
IRS990/OtherExpensesGrp/ProgramServicesAmt167322
IRS990/OtherExpensesGrp/ProgramServicesAmt256199
IRS990/OtherExpensesGrp/ProgramServicesAmt326163
IRS990/OtherExpensesGrp/TotalAmt095815
IRS990/OtherExpensesGrp/TotalAmt174802
IRS990/OtherExpensesGrp/TotalAmt262443
IRS990/OtherExpensesGrp/TotalAmt329070
IRS990/OtherLiabilitiesGrp/BOYAmt00
IRS990/OtherLiabilitiesGrp/EOYAmt00
IRS990/OtherRevenueMiscGrp/ExclusionAmt00
IRS990/OtherRevenueMiscGrp/ExclusionAmt10
IRS990/OtherRevenueMiscGrp/ExclusionAmt20
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt10
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt20
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt00
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt10
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt20
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt00
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt10
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt20
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt00
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt00
IRS990/OtherSalariesAndWagesGrp/TotalAmt00
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt00
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/FundraisingAmt00
IRS990/PaymentsToAffiliatesGrp/ManagementAndGeneralAmt00
IRS990/PaymentsToAffiliatesGrp/ProgramServicesAmt00
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt03585
IRS990/PayrollTaxesGrp/ProgramServicesAmt032261
IRS990/PayrollTaxesGrp/TotalAmt035846
IRS990/PensionPlanContributionsGrp/FundraisingAmt00
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt00
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt01541

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.54$0.07$1.47$1.64$1.69$0.05
2022Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$1.56$0.04$1.51$1.17$1.16$0.02
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.69$0.08$1.61$0.83$0.79$0.04
2020Detailed filing. Detailed filing data is available for this year.$1.53$0.03$1.50$0.82$0.86$0.03
2019Summary only. Only limited summary data is available for this year.$1.63$0.10$1.53$0.86$0.86$0.00
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.62$0.10$1.53$0.80$0.79$0.01
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.67$0.15$1.52$0.95$0.76$0.18
2016Detailed filing. Detailed filing data is available for this year.$1.43$0.10$1.34$1.07$0.72$0.36
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.31$0.33$0.98$0.64$0.69$0.05
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.31$0.28$1.03$0.72$0.72$0.00
2013Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$1.39$0.35$1.04$0.77$0.73$0.03
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.41$0.40$1.00$0.71
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.49$0.46$1.03$0.67
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.51$0.52$0.99$0.68