Civic Intelligence

Fraternal Order of Eagles

990 • Fiscal year 2023 • EIN 41-0463575

Jun 01, 2022 to May 31, 2023 • Filed on Apr 15, 2024

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

48th percentile

0.05x

Higher debt load relative to assets than 48% of similar nonprofits.

2023 filings • $5M-$10M nonprofits • Source year 2023

Liabilities / Revenue

38th percentile

0.04x

Higher debt load relative to revenue than 38% of similar nonprofits.

2023 filings • $5M-$10M nonprofits • Source year 2023

Net Margin

35th percentile

-2.9%

Higher net margin than 35% of similar nonprofits.

2023 filings • $5M-$10M nonprofits • Source year 2023

Top Officer Pay

33rd percentile

$2,748

Higher top officer pay than 33% of similar nonprofits.

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

2023 filings • $5M-$10M nonprofits • Source year 2023

Asset Growth

32nd percentile

-1.2%

Faster asset growth than 32% of similar nonprofits.

2023 filings • $5M-$10M nonprofits • Annualized from 2022 to 2023

Revenue Growth

80th percentile

40%

Faster revenue growth than 80% of similar nonprofits.

2023 filings • $5M-$10M nonprofits • Annualized from 2022 to 2023

Assets

Down

$1,538,569

Down $19,174 (-1.2%) from 2022

Net Assets

Down

$1,466,049

Down $47,894 (-3.2%) from 2022

Liabilities

Up

$72,520

Up $28,720 (+66%) from 2022

Revenue

Up

$1,639,849

Up $464,852 (+40%) from 2022

Expenses

Up

$1,687,743

Up $530,075 (+46%) from 2022

Net Income

Down

-$47,894

Down $65,223 (-376%) from 2022

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

2023

Assets$1,538,569
Liabilities$72,520
Net Assets$1,466,049

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

2023

Revenue$1,639,849
Expenses$1,687,743
Net Income-$47,894
Jump To
Filing Snapshot
Filing Period
Jun 1, 2022 to May 31, 2023
Signed
Apr 15, 2024
Return Version
2022v5.0
Gross Receipts
$6,409,349
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 purpose of the organization is to sponsor or participate in activities to support community service and provide social and recreational activities for its members

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$885,689$887,897▲ $2,208
Investments Program Related$420,597$411,608▼ $8,989
Cash and Non-Interest-Bearing Accounts$203,311$202,241▼ $1,070
Savings and Temporary Cash Investments$25,862$18,931▼ $6,931
Inventories for Sale or Use$20,743$16,351▼ $4,392
Prepaid Expenses and Deferred Charges$1,541$1,541→ $0
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$1,557,743$1,538,569▼ $19,174
Other Assets Total$0$0→ $0
Liabilities
Accounts Payable and Accrued Expenses$43,800$72,520▲ $28,720
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$43,800$72,520▲ $28,720
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,473,030$1,425,135▼ $47,895
Net Assets With Donor Restrictions$40,913$40,914▲ $1
Total Net Assets Fund Balance$1,513,943$1,466,049▼ $47,894
Total Liabilities and Net Assets / Fund Balance$1,557,743$1,538,569▼ $19,174

Asset Categories

AssetBook ValueDepreciationBasis
Investment Program Related Org$411,608--
Buildings$536,435$1,567,745-
Land$285,294--
Equipment$66,168$500,697-
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Ron AnkrumSecretaryPT$2,748$2,748
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
$36,117
Investment Income
$5,492
Other Revenue
$1,598,240
All Other Contributions
$0
Change in Net Assets
$-47,894
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,111,643
Salaries, Compensation, and Employee Benefits$571,900
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Comp Disqual Persons$402,116$70,962$0$473,078
Occupancy$165,792$29,257$0$195,049
All Other Expenses$159,708$28,184$0$187,892
Payroll Taxes$78,093$13,781$0$91,874
Depreciation Depletion$56,100$9,900$0$66,000
Other Expenses$12,537$2,213$0$14,750
Advertising$8,565$1,511$0$10,076
Fees for Services Accounting$7,395$1,305$0$8,700
Interest$6,361$1,123$0$7,484
Office Expenses$6,359$1,122$0$7,481
Current Officers, Directors, Trustees, and Key Employees$5,906$1,042$0$6,948
Benefits to Members$4,200--$4,200
Conferences and Meetings$620$110$0$730
Total Functional Expenses$1,435,211$252,532$0$1,687,743
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$5,251,343
Gaming Direct Expenses$4,351,524
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
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

Part VIII Line 2

| Explanation:| Membership Dues and Assessments

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
2024-04-15

Organization Details

Formed
1909
Legal Domicile
Mn
Voting Board Members
9
Independent Board Members
9
Employees
90
Volunteers
15
Supplemental Narrative

Additional Explanations

Part IX, Line 24E

Repair expense delivery charges subscriptions Licenses & Permits Supply & Equipment penalties bond expense national & state eagle assessments and member expenses

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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/InsuranceGrp/FundraisingAmt00
IRS990/InsuranceGrp/ManagementAndGeneralAmt00
IRS990/InsuranceGrp/ProgramServicesAmt00
IRS990/InsuranceGrp/TotalAmt00
IRS990/IntangibleAssetsGrp/BOYAmt00
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/FundraisingAmt00
IRS990/InterestGrp/ManagementAndGeneralAmt01123
IRS990/InterestGrp/ProgramServicesAmt06361
IRS990/InterestGrp/TotalAmt07484
IRS990/InventoriesForSaleOrUseGrp/BOYAmt020743
IRS990/InventoriesForSaleOrUseGrp/EOYAmt016351
IRS990/InvestmentExpenseAmt00
IRS990/InvestmentIncomeGrp/ExclusionAmt05468
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt05492
IRS990/InvestmentIncomeGrp/UnrelatedBusinessRevenueAmt024
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt00
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/BOYAmt0420597
IRS990/InvestmentsProgramRelatedGrp/EOYAmt0411608
IRS990/InvestmentsPubTradedSecGrp/BOYAmt00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
IRS990/IRPDocumentCnt018
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt02068442
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0885689
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0887897
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/NetAssetsOrFundBalancesBOYAmt01513943
IRS990/NetAssetsOrFundBalancesEOYAmt01466049
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/RelatedOrExemptFuncIncomeAmt0764846
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt0899819
IRS990/NetIncomeFromGamingGrp/UnrelatedBusinessRevenueAmt0134973
IRS990/NetIncomeOrLossGrp/ExclusionAmt00
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt0593658
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt0698421
IRS990/NetIncomeOrLossGrp/UnrelatedBusinessRevenueAmt0104763
IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt00
IRS990/NetRentalIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/UnrelatedBusinessRevenueAmt00
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt01473030
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt01425135
IRS990/NoncashContributionsAmt00
IRS990/NondeductibleContributionsInd0true
IRS990/NondeductibleContriDisclInd0true
IRS990/OccupancyGrp/FundraisingAmt00
IRS990/OccupancyGrp/ManagementAndGeneralAmt029257
IRS990/OccupancyGrp/ProgramServicesAmt0165792
IRS990/OccupancyGrp/TotalAmt0195049
IRS990/OfficeExpensesGrp/FundraisingAmt00
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt01122
IRS990/OfficeExpensesGrp/ProgramServicesAmt06359
IRS990/OfficeExpensesGrp/TotalAmt07481
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 Costs
IRS990/OtherExpensesGrp/Desc1Gambling Taxes Paid
IRS990/OtherExpensesGrp/Desc2Donations/Sponsorships
IRS990/OtherExpensesGrp/Desc3Entertainment
IRS990/OtherExpensesGrp/FundraisingAmt00
IRS990/OtherExpensesGrp/FundraisingAmt10
IRS990/OtherExpensesGrp/FundraisingAmt20
IRS990/OtherExpensesGrp/FundraisingAmt30
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt033155
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt141869
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt216998
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt32213
IRS990/OtherExpensesGrp/ProgramServicesAmt0187880
IRS990/OtherExpensesGrp/ProgramServicesAmt1237257
IRS990/OtherExpensesGrp/ProgramServicesAmt296322
IRS990/OtherExpensesGrp/ProgramServicesAmt312537
IRS990/OtherExpensesGrp/TotalAmt0221035
IRS990/OtherExpensesGrp/TotalAmt1279126
IRS990/OtherExpensesGrp/TotalAmt2113320
IRS990/OtherExpensesGrp/TotalAmt314750
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/ManagementAndGeneralAmt013781
IRS990/PayrollTaxesGrp/ProgramServicesAmt078093
IRS990/PayrollTaxesGrp/TotalAmt091874
IRS990/PensionPlanContributionsGrp/FundraisingAmt00
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt00

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.
2023Detailed filing. Detailed filing data is available for this year.$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
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