Civic Intelligence

Mandan Eagles Auxiliary 2451

990 • Fiscal year 2015 • EIN 45-0216461

Jun 01, 2014 to May 31, 2015 • Filed on Jan 14, 2016

PO Box 387Mandan, ND 58554

(701) 663-3645

Siviq Scores

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

Liabilities / Assets

65th percentile

0.09x

Higher debt load relative to assets than 65% of similar nonprofits.

2015 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2015

Liabilities / Revenue

55th percentile

0.12x

Higher debt load relative to revenue than 55% of similar nonprofits.

2015 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2015

Net Margin

25th percentile

-9.9%

Higher net margin than 25% of similar nonprofits.

2015 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2015

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2015

Asset Growth

19th percentile

-5.1%

Faster asset growth than 19% of similar nonprofits.

2015 filings • 501(c)8 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Revenue Growth

10th percentile

-32%

Faster revenue growth than 10% of similar nonprofits.

2015 filings • 501(c)8 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Assets

Down

$473,083

Down $25,276 (-5.1%) from 2014

Net Assets

Down

$432,703

Down $33,116 (-7.1%) from 2014

Liabilities

Up

$40,380

Up $7,840 (+24%) from 2014

Revenue

Down

$328,522

Down $153,463 (-32%) from 2014

Expenses

Down

$361,103

Down $4,836 (-1.3%) from 2014

Net Income

Down

-$32,581

Down $148,627 (-128%) from 2014

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2011: $546,353Liabilities 2011: $205,130Net Assets 2011: $341,2232011Assets 2012: $543,707Liabilities 2012: $179,775Net Assets 2012: $363,9322012Assets 2013: $521,442Liabilities 2013: $171,669Net Assets 2013: $349,7732013Assets 2014: $498,359Liabilities 2014: $32,540Net Assets 2014: $465,8192014Assets 2015: $473,083Liabilities 2015: $40,380Net Assets 2015: $432,7032015Assets 2016: $477,560Liabilities 2016: $44,733Net Assets 2016: $432,8272016Assets 2017: $428,251Liabilities 2017: $39,964Net Assets 2017: $388,2872017Assets 2018: $373,956Liabilities 2018: $50,972Net Assets 2018: $322,9842018Assets 2019: $408,143Liabilities 2019: $26,721Net Assets 2019: $381,4222019Assets 2020: $639,932Liabilities 2020: $216,058Net Assets 2020: $423,8742020Assets 2021: $713,569Liabilities 2021: $174,522Net Assets 2021: $539,0472021Assets 2022: $674,988Liabilities 2022: $156,635Net Assets 2022: $518,3532022Assets 2023: $583,842Liabilities 2023: $104,871Net Assets 2023: $478,9712023Assets 2024: $691,506Liabilities 2024: $208,842Net Assets 2024: $482,6642024Assets 2025: $681,505Liabilities 2025: $218,407Net Assets 2025: $463,0982025

Highlighted filing

2015

Assets$473,083
Liabilities$40,380
Net Assets$432,703

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2011: $339,403Expenses 2011: $416,883Net Income 2011: -$77,4802011Revenue 2012: $441,041Expenses 2012: $418,332Net Income 2012: $22,7092012Revenue 2013: $351,420Expenses 2013: $365,579Net Income 2013: -$14,1592013Revenue 2014: $481,985Expenses 2014: $365,939Net Income 2014: $116,0462014Revenue 2015: $328,522Expenses 2015: $361,103Net Income 2015: -$32,5812015Revenue 2016: $421,071Expenses 2016: $420,947Net Income 2016: $1242016Revenue 2017: $431,055Expenses 2017: $475,595Net Income 2017: -$44,5402017Revenue 2018: $338,603Expenses 2018: $403,906Net Income 2018: -$65,3032018Revenue 2019: $567,873Expenses 2019: $509,435Net Income 2019: $58,4382019Revenue 2020: $620,305Expenses 2020: $577,853Net Income 2020: $42,4522020Revenue 2021: $957,485Expenses 2021: $842,312Net Income 2021: $115,1732021Revenue 2022: $1,142,381Expenses 2022: $1,163,075Net Income 2022: -$20,6942022Revenue 2023: $976,701Expenses 2023: $1,015,817Net Income 2023: -$39,1162023Revenue 2024: $1,127,479Expenses 2024: $1,122,682Net Income 2024: $4,7972024Revenue 2025: $1,122,186Expenses 2025: $1,142,752Net Income 2025: -$20,5662025

Highlighted filing

2015

Revenue$328,522
Expenses$361,103
Net Income-$32,581
Jump To
Filing Snapshot
Filing Period
Jun 1, 2014 to May 31, 2015
Signed
Jan 14, 2016
Return Version
2014v6.0
Gross Receipts
$759,955
Mission and Program Overview

Mission

Domestic fraternal lodge, club for members, support local charities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$465,819$432,703▼ $33,116
Land, Buildings, and Equipment, Net$388,275$364,744▼ $23,531
Inventories for Sale or Use$55,480$68,670▲ $13,190
Savings and Temporary Cash Investments$36,498$27,033▼ $9,465
Cash and Non-Interest-Bearing Accounts$18,106$12,636▼ $5,470
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$498,359$473,083▼ $25,276
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$17,540$25,380▲ $7,840
Unsecured Notes Loans Payable$15,000$15,000→ $0
Total Liabilities$32,540$40,380▲ $7,840
Net Assets / Fund Balance
Total Net Assets Fund Balance$465,819$432,703▼ $33,116
Total Liabilities and Net Assets / Fund Balance$498,359$473,083▼ $25,276

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$318,685$655,636$974,321
Equipment$2,739$147,348$150,087
Land$43,320-$43,320
Leasehold Improvements-$9,764$9,764
Compensation and Service Providers

Board Members and Trustees

NameTitle
VacantPast President
VacantPresident
Bruce SchumacherTrustee
Dennis DanielTrustee
Pat MeuchelTrustee
VacantTrustee
VacantConductor
VacantFormer Secr
VacantSecretary
John PaulTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$21,452
Investment Income
$2
Other Revenue
$307,068
Change in Net Assets
$-32,581
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$209,627
Salaries, Compensation, and Employee Benefits$138,426
Grants and Similar Amounts Paid$13,050
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$126,886
Occupancy---$79,341
Depreciation Depletion---$25,135
Office Expenses---$15,492
Insurance---$14,292
Advertising---$13,251
Grants to Domestic Orgs---$13,050
Payroll Taxes---$11,540
Other Expenses---$5,128
Fees for Services Accounting---$4,045
All Other Expenses---$3,005
Interest---$316
Total Functional Expenses$0$0$0$361,103
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$295,646
Gaming Direct Expenses$210,692
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
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
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
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder

Individuals are approved for membership.

Form 990, Part VI, Line 7A: How Members or Shareholders Elect Governing Body

Members elect the board. The board determines actions that will be voted by the members.

Form 990, Part VI, Line 7B: Describe Decisions of Governing Body Approval by Members or Shareholders

The board determines the motions to be voted by the membership.

Form 990, Part VI, Line 11B: Form 990 Review Process

The form will be available to the board for review.

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

The board reviews the salary of the top management employee.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

Copies available upon request from the office or board.

Filing and Contact Details

Filer

Filer Name
FRATERNAL ORDER OF EAGLES AERIE No 2451
EIN
45-0216461
Phone
7016633645
Address
PO BOX 387, MANDAN, ND 58554

Signing Officer

Name
John Paul
Title
Treasurer
Signed
2016-01-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
John Paul
Formed
1945
Legal Domicile
Nd
Voting Board Members
10
Independent Board Members
10
Employees
45
Volunteers
12

Preparer

Firm
Mahlum Goodhart Pc
Address
204 E MAIN STREET, MANDAN, ND 58554
Preparer
Jon Goodhart
Phone
7016639345
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IRS990/OtherExpensesGrp/TotalAmt17805
IRS990/OtherExpensesGrp/TotalAmt27338
IRS990/OtherExpensesGrp/TotalAmt35128
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0OTHER REVENUE
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/TotalAmt0126886
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/TotalAmt011540
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0JOHN PAUL
IRS990/PriorPeriodAdjustmentsAmt0-535
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0MEMBERSHIP DUES
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt021452
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt021452
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYBenefitsPaidToMembersAmt0750
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt08898
IRS990/PYInvestmentIncomeAmt0169891
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0232891
IRS990/PYOtherRevenueAmt0293549
IRS990/PYProgramServiceRevenueAmt018545
IRS990/PYRevenuesLessExpensesAmt0116046
IRS990/PYSalariesCompEmpBnftPaidAmt0123400
IRS990/PYTotalExpensesAmt0365939
IRS990/PYTotalRevenueAmt0481985
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-32581
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0465819
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0432703
IRS990/SavingsAndTempCashInvstGrp/BOYAmt036498
IRS990/SavingsAndTempCashInvstGrp/EOYAmt027033
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0318685
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0655636
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0974321
IRS990ScheduleD/EquipmentGrp/BookValueAmt02739
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0147348
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0150087
IRS990ScheduleD/LandGrp/BookValueAmt043320
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt043320
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt09764
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt09764
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0364744
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/CharitableDistributionRqrInd0true
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/DistributedAmt038160
IRS990ScheduleG/GamingInformationGrp/CashPrizesBingoAmt058127
IRS990ScheduleG/GamingInformationGrp/CashPrizesOtherGamingAmt033235
IRS990ScheduleG/GamingInformationGrp/CashPrizesPullTabsAmt0109505
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt0200867
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt0210692
IRS990ScheduleG/GamingInformationGrp/GrossRevenueBingoAmt0113638
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt035135
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt0146873
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt0295646
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt084954
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssOtherGamingAmt02179
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt09825
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesBingoAmt03371
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt04275
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0false
IRS990ScheduleG/GamingManagerCompensationAmt03557
IRS990ScheduleG/GamingManagerIsEmployeeInd0X
IRS990ScheduleG/GamingManagerPersonNm0MARY BERGER
IRS990ScheduleG/GamingManagerServicesProvTxt0MAINTAIN GAMING RECORDS, SCHEDULE STAFF
IRS990ScheduleG/GamingOwnFacilityPct01.00000
IRS990ScheduleG/GamingWithNonmembersInd0true
IRS990ScheduleG/IndividualWithBooksNm0MARY BERGER
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt01400 COLLINS AVE
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0MANDAN
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0ND
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd058554
IRS990ScheduleG/StatesWhereGamingConductedCd0ND
IRS990ScheduleG/SupplementalInformationDetail/ExplanationTxt0ND $38160
IRS990ScheduleG/SupplementalInformationDetail/FormAndLineReferenceDesc0Part III, Line 17b - Distributions Required Under State Law
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0INDIVIDUALS ARE APPROVED FOR MEMBERSHIP.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MEMBERS ELECT THE BOARD. THE BOARD DETERMINES ACTIONS THAT WILL BE VOTED BY THE MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD DETERMINES THE MOTIONS TO BE VOTED BY THE MEMBERSHIP.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE FORM WILL BE AVAILABLE TO THE BOARD FOR REVIEW.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE BOARD REVIEWS THE SALARY OF THE TOP MANAGEMENT EMPLOYEE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5COPIES AVAILABLE UPON REQUEST FROM THE OFFICE OR BOARD.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 7a: How Members or Shareholders Elect Governing Body
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 7b: Describe Decisions of Governing Body Approval by Members or Shareholders
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0ND
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0498359
IRS990/TotalAssetsEOYAmt0473083
IRS990/TotalAssetsGrp/BOYAmt0498359
IRS990/TotalAssetsGrp/EOYAmt0473083
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt045
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0361103
IRS990/TotalGrossUBIAmt0243568
IRS990/TotalLiabilitiesBOYAmt032540

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.68$0.22$0.46$1.12$1.14$0.02
2024Detailed filing. Detailed filing data is available for this year.$0.69$0.21$0.48$1.13$1.12$0.00
2023Detailed filing. Detailed filing data is available for this year.$0.58$0.10$0.48$0.98$1.02$0.04
2022Detailed filing. Detailed filing data is available for this year.$0.67$0.16$0.52$1.14$1.16$0.02
2021Detailed filing. Detailed filing data is available for this year.$0.71$0.17$0.54$0.96$0.84$0.12
2020Detailed filing. Detailed filing data is available for this year.$0.64$0.22$0.42$0.62$0.58$0.04
2019Detailed filing. Detailed filing data is available for this year.$0.41$0.03$0.38$0.57$0.51$0.06
2018Summary only. Only limited summary data is available for this year.$0.37$0.05$0.32$0.34$0.40$0.07
2017Summary only. Only limited summary data is available for this year.$0.43$0.04$0.39$0.43$0.48$0.04
2016Detailed filing. Detailed filing data is available for this year.$0.48$0.04$0.43$0.42$0.42$0.00
2015Detailed filing. Detailed filing data is available for this year.$0.47$0.04$0.43$0.33$0.36$0.03
2014Detailed filing. Detailed filing data is available for this year.$0.50$0.03$0.47$0.48$0.37$0.12
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.52$0.17$0.35$0.35$0.37$0.01
2012Summary only. Only limited summary data is available for this year.$0.54$0.18$0.36$0.44$0.42$0.02
2011Summary only. Only limited summary data is available for this year.$0.55$0.21$0.34$0.34$0.42$0.08