Civic Intelligence

Fraternal Order of Eagles

990 • Fiscal year 2022 • EIN 41-0463575

Jun 01, 2021 to May 31, 2022 • Filed on Apr 25, 2023

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

57th percentile

0.03x

Higher debt load relative to assets than 57% of similar nonprofits.

2022 filings • 501(c)8 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

45th percentile

0.04x

Higher debt load relative to revenue than 45% of similar nonprofits.

2022 filings • 501(c)8 • $1M-$5M nonprofits • Source year 2022

Net Margin

36th percentile

1.5%

Higher net margin than 36% of similar nonprofits.

2022 filings • 501(c)8 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

49th percentile

$2,520

Higher top officer pay than 49% of similar nonprofits.

Top officer pay equals 0.2% of source-year revenue.

2022 filings • 501(c)8 • $1M-$5M nonprofits • Source year 2022

Asset Growth

15th percentile

-7.7%

Faster asset growth than 15% of similar nonprofits.

2022 filings • 501(c)8 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

62nd percentile

41%

Faster revenue growth than 62% of similar nonprofits.

2022 filings • 501(c)8 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Assets

Down

$1,557,743

Down $129,340 (-7.7%) from 2021

Net Assets

Down

$1,513,943

Down $93,988 (-5.8%) from 2021

Liabilities

Down

$43,800

Down $35,352 (-45%) from 2021

Revenue

Up

$1,174,997

Up $340,911 (+41%) from 2021

Expenses

Up

$1,157,668

Up $364,914 (+46%) from 2021

Net Income

Down

$17,329

Down $24,003 (-58%) from 2021

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

2022

Assets$1,557,743
Liabilities$43,800
Net Assets$1,513,943

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

2022

Revenue$1,174,997
Expenses$1,157,668
Net Income$17,329
Jump To
Filing Snapshot
Filing Period
Jun 1, 2021 to May 31, 2022
Signed
Apr 25, 2023
Return Version
2021v4.0
Gross Receipts
$4,742,610
Mission and Program Overview

Mission

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$1,012,088$885,689▼ $126,399
Investments Program Related$272,826$420,597▲ $147,771
Cash and Non-Interest-Bearing Accounts$205,491$203,311▼ $2,180
Savings and Temporary Cash Investments$24,833$25,862▲ $1,029
Inventories for Sale or Use$14,688$20,743▲ $6,055
Prepaid Expenses and Deferred Charges$1,567$1,541▼ $26
Accounts Receivable$0$0→ $0
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$1,531,493$1,557,743▲ $26,250
Other Assets Total$0$0→ $0
Liabilities
Accounts Payable and Accrued Expenses$34,879$43,800▲ $8,921
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$34,879$43,800▲ $8,921
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,364,096$1,473,030▲ $108,934
Net Assets With Donor Restrictions$132,518$40,913▼ $91,605
Total Net Assets Fund Balance$1,496,614$1,513,943▲ $17,329
Total Liabilities and Net Assets / Fund Balance$1,531,493$1,557,743▲ $26,250

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$534,227$1,569,953-
Land$285,294--
Equipment$66,168$500,697-
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Ron AnkrumSecretaryPT$2,520$2,520
Andrew AdamsTreasurer-$600$600
Bob BishopAuditor-$600$600
Dan KubistaTrustee-$600$600
Chris BehneTrustee-$600$600
Gary AdamsTrustee-$600$600
Greg KarstenTrustee-$600$600
Steve ZappaTrustee-$600$600
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$23,106
Investment Income
$9,022
Other Revenue
$1,142,869
All Other Contributions
$0
Change in Net Assets
$17,329
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$753,313
Salaries, Compensation, and Employee Benefits$401,555
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Comp Disqual Persons$297,370$52,477$0$349,847
All Other Expenses$125,684$22,179$0$147,863
Occupancy$98,942$17,460$0$116,402
Depreciation Depletion$57,975$10,231$0$68,206
Payroll Taxes$38,240$6,748$0$44,988
Advertising$11,822$2,086$0$13,908
Fees for Services Accounting$6,319$1,115$0$7,434
Current Officers, Directors, Trustees, and Key Employees$5,712$1,008$0$6,720
Office Expenses$5,530$976$0$6,506
Other Expenses$3,229$570$0$3,799
Conferences and Meetings$2,413$426$0$2,839
Benefits to Members$2,800--$2,800
Interest$2,158$380$0$2,538
Total Functional Expenses$984,440$173,228$0$1,157,668
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$3,902,493
Gaming Direct Expenses$3,256,208
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 12C

Reviewed at Trustee meeting

Part VI, Line 15

The information is reviewed at the trustee meeting and voted on for approval

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
2023-04-25
Discuss with paid preparer
No

Organization Details

Formed
1909
Legal Domicile
Mn
Voting Board Members
9
Independent Board Members
9
Employees
76
Volunteers
15
Supplemental Narrative

Additional Explanations

Part XII, Line 1

Didn't change

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IRS990/InformationTechnologyGrp/ProgramServicesAmt00
IRS990/InformationTechnologyGrp/TotalAmt00
IRS990/InsuranceGrp/FundraisingAmt00
IRS990/InsuranceGrp/ManagementAndGeneralAmt00
IRS990/InsuranceGrp/ProgramServicesAmt00
IRS990/InsuranceGrp/TotalAmt00
IRS990/IntangibleAssetsGrp/BOYAmt00
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/FundraisingAmt00
IRS990/InterestGrp/ManagementAndGeneralAmt0380
IRS990/InterestGrp/ProgramServicesAmt02158
IRS990/InterestGrp/TotalAmt02538
IRS990/InventoriesForSaleOrUseGrp/BOYAmt014688
IRS990/InventoriesForSaleOrUseGrp/EOYAmt020743
IRS990/InvestmentExpenseAmt00
IRS990/InvestmentIncomeGrp/ExclusionAmt08989
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt09022
IRS990/InvestmentIncomeGrp/UnrelatedBusinessRevenueAmt033
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt00
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/BOYAmt0272826
IRS990/InvestmentsProgramRelatedGrp/EOYAmt0420597
IRS990/InvestmentsPubTradedSecGrp/BOYAmt00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
IRS990/IRPDocumentCnt018
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt02070650
IRS990/LandBldgEquipBasisNetGrp/BOYAmt01012088
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0885689
IRS990/LandBldgEquipCostOrOtherBssAmt02956339
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/MethodOfAccountingAccrualInd0X
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/NetAssetsOrFundBalancesBOYAmt01496614
IRS990/NetAssetsOrFundBalancesEOYAmt01513943
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/RelatedOrExemptFuncIncomeAmt0549342
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt0646285
IRS990/NetIncomeFromGamingGrp/UnrelatedBusinessRevenueAmt096943
IRS990/NetIncomeOrLossGrp/ExclusionAmt00
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt0422096
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt0496584
IRS990/NetIncomeOrLossGrp/UnrelatedBusinessRevenueAmt074488
IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt00
IRS990/NetRentalIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/UnrelatedBusinessRevenueAmt00
IRS990/NetUnrelatedBusTxblIncmAmt017146319
IRS990/NetUnrlzdGainsLossesInvstAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt01364096
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt01473030
IRS990/NoncashContributionsAmt00
IRS990/NondeductibleContributionsInd0true
IRS990/NondeductibleContriDisclInd0true
IRS990/OccupancyGrp/FundraisingAmt00
IRS990/OccupancyGrp/ManagementAndGeneralAmt017460
IRS990/OccupancyGrp/ProgramServicesAmt098942
IRS990/OccupancyGrp/TotalAmt0116402
IRS990/OfficeExpensesGrp/FundraisingAmt00
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0976
IRS990/OfficeExpensesGrp/ProgramServicesAmt05530
IRS990/OfficeExpensesGrp/TotalAmt06506
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 Costs
IRS990/OtherExpensesGrp/Desc2Donations/Sponsorships
IRS990/OtherExpensesGrp/Desc3Entertainment
IRS990/OtherExpensesGrp/FundraisingAmt00
IRS990/OtherExpensesGrp/FundraisingAmt10
IRS990/OtherExpensesGrp/FundraisingAmt20
IRS990/OtherExpensesGrp/FundraisingAmt30
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt028926
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt121101
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt27545
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt3570
IRS990/OtherExpensesGrp/ProgramServicesAmt0163916
IRS990/OtherExpensesGrp/ProgramServicesAmt1119571
IRS990/OtherExpensesGrp/ProgramServicesAmt242759
IRS990/OtherExpensesGrp/ProgramServicesAmt33229
IRS990/OtherExpensesGrp/TotalAmt0192842
IRS990/OtherExpensesGrp/TotalAmt1140672
IRS990/OtherExpensesGrp/TotalAmt250304
IRS990/OtherExpensesGrp/TotalAmt33799
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/ManagementAndGeneralAmt06748
IRS990/PayrollTaxesGrp/ProgramServicesAmt038240
IRS990/PayrollTaxesGrp/TotalAmt044988

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
2022Detailed filing. Detailed filing data is available for this year.$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
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$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