Civic Intelligence

Fraternal Order of Eagles

990 • Fiscal year 2020 • EIN 47-0260082

Jun 01, 2019 to May 31, 2020 • Filed on Sep 29, 2020

1520 West 3rd StreetAlliance, NE 69301

(308) 762-3262

Siviq Scores

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

Liabilities / Assets

28th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2020 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2020

Liabilities / Revenue

28th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2020 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2020

Net Margin

38th percentile

-5.0%

Higher net margin than 38% of similar nonprofits.

2020 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2020

Top Officer Pay

84th percentile

$8,541

Higher top officer pay than 84% of similar nonprofits.

Top officer pay equals 4.7% of source-year revenue.

2020 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2020

Asset Growth

48th percentile

-1.0%

Faster asset growth than 48% of similar nonprofits.

2020 filings • 501(c)8 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Revenue Growth

23rd percentile

-23%

Faster revenue growth than 23% of similar nonprofits.

2020 filings • 501(c)8 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Assets

Down

$871,663

Down $9,018 (-1.0%) from 2019

Net Assets

Down

$871,663

Down $9,018 (-1.0%) from 2019

Liabilities

Flat

$0

Flat from 2019

Revenue

Down

$181,518

Down $53,857 (-23%) from 2019

Expenses

Down

$190,536

Down $20,875 (-9.9%) from 2019

Net Income

Down

-$9,018

Down $32,982 (-138%) from 2019

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0Assets 2012: $840,606Liabilities 2012: $0Net Assets 2012: $840,6062012Assets 2013: $839,960Liabilities 2013: $0Net Assets 2013: $839,9602013Assets 2014: $823,875Liabilities 2014: $0Net Assets 2014: $823,8752014Assets 2015: $832,315Liabilities 2015: $0Net Assets 2015: $832,3152015Assets 2016: $858,441Liabilities 2016: $0Net Assets 2016: $858,4412016Assets 2017: $848,460Liabilities 2017: $0Net Assets 2017: $848,4602017Assets 2018: $856,717Liabilities 2018: $0Net Assets 2018: $856,7172018Assets 2019: $880,681Liabilities 2019: $0Net Assets 2019: $880,6812019Assets 2020: $871,663Liabilities 2020: $0Net Assets 2020: $871,6632020Assets 2021: $872,507Liabilities 2021: $0Net Assets 2021: $872,5072021Assets 2022: $883,773Liabilities 2022: $0Net Assets 2022: $883,7732022Assets 2023: $905,355Liabilities 2023: $0Net Assets 2023: $905,3552023Assets 2024: $924,374Liabilities 2024: $0Net Assets 2024: $924,3742024Assets 2025: $982,423Liabilities 2025: $0Net Assets 2025: $982,4232025

Highlighted filing

2020

Assets$871,663
Liabilities$0
Net Assets$871,663

Operations Trend

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

$400K$300K$200K$100K$0-$100KRevenue 2012: $183,495Expenses 2012: $180,925Net Income 2012: $2,5702012Revenue 2013: $174,312Expenses 2013: $174,958Net Income 2013: -$6462013Revenue 2014: $166,332Expenses 2014: $182,416Net Income 2014: -$16,0842014Revenue 2015: $239,185Expenses 2015: $203,662Net Income 2015: $35,5232015Revenue 2016: $206,667Expenses 2016: $207,625Net Income 2016: -$9582016Revenue 2017: $198,192Expenses 2017: $208,173Net Income 2017: -$9,9812017Revenue 2018: $261,869Expenses 2018: $253,612Net Income 2018: $8,2572018Revenue 2019: $235,375Expenses 2019: $211,411Net Income 2019: $23,9642019Revenue 2020: $181,518Expenses 2020: $190,536Net Income 2020: -$9,0182020Revenue 2021: $186,143Expenses 2021: $185,301Net Income 2021: $8422021Revenue 2022: $241,317Expenses 2022: $230,051Net Income 2022: $11,2662022Revenue 2023: $246,597Expenses 2023: $225,015Net Income 2023: $21,5822023Revenue 2024: $250,181Expenses 2024: $231,162Net Income 2024: $19,0192024Revenue 2025: $317,561Expenses 2025: $259,512Net Income 2025: $58,0492025

Highlighted filing

2020

Revenue$181,518
Expenses$190,536
Net Income-$9,018
Jump To
Filing Snapshot
Filing Period
Jun 1, 2019 to May 31, 2020
Signed
Sep 29, 2020
Return Version
2019v5.0
Gross Receipts
$350,981
Mission and Program Overview

Mission

To provide death and cancer benefits to members and their families.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$880,681$871,663▼ $9,018
Land, Buildings, and Equipment, Net$359,764$363,359▲ $3,595
Cash and Non-Interest-Bearing Accounts$240,934$229,799▼ $11,135
Savings and Temporary Cash Investments$151,936$153,669▲ $1,733
Investments in Publicly Traded Securities$105,884$112,646▲ $6,762
Inventories for Sale or Use$22,163$12,190▼ $9,973
Total Assets$880,681$871,663▼ $9,018
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$880,681$871,663▼ $9,018
Total Liabilities and Net Assets / Fund Balance$880,681$871,663▼ $9,018

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$216,085$479,469$695,554
Equipment$58,183$139,229$197,412
Land$89,091-$89,091
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Robert ShoresSecretary-$8,541$8,541
Chris ToedtliTreasurer-$200$200
Dick FankhauserTrustee-$200$200
John MillerTrustee-$200$200
Scott MillerTrustee-$200$200
Don TschacherTrusteePT$150$150
Larry StinnetteTrustee-$150$150
Howard TagartTrustee-$100$100
Les SchaperTrustee-$50$50
Scott MarstellerTrustee-$50$50
William HeitzTrustee-$50$50
Eddie HeckmanPresident-$4$4
Wayne KnoteJr Past Pres-$4$4

Board Members and Trustees

NameTitle
Bradley OlsonVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$38,543
Program Service Revenue
$0
Investment Income
$8,664
Other Revenue
$134,311
All Other Contributions
$6,908
Change in Net Assets
$-9,018
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$117,624
Salaries, Compensation, and Employee Benefits$66,412
Grants and Similar Amounts Paid$6,500
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$50,412--$50,412
Occupancy$21,095--$21,095
All Other Expenses$17,592--$17,592
Depreciation Depletion$16,738--$16,738
Current Officers, Directors, Trustees, and Key Employees$8,541$1,358-$9,899
Insurance$8,960--$8,960
Grants to Domestic Individuals$6,500--$6,500
Other Expenses$6,432--$6,432
Payroll Taxes$6,101--$6,101
Fees for Services Accounting$4,167--$4,167
Office Expenses$2,884$357-$3,241
Conferences and Meetings-$1,810-$1,810
Advertising$608--$608
Total Functional Expenses$187,011$3,525$0$190,536
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$92,788
Fundraising Direct Expenses$85,798
Gaming Gross Income$28,249
Gaming Direct Expenses$12,827
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Hamburger, Stea$92,788$92,788$85,798$6,990
Total Events$92,788$92,788$85,798$6,990
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
Yes
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
No
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

Form 990, Page 6, Part VI, Line 11B

Form 990 form 990-t are presented to board at regular meeting to review and compare to compilation reports.

Form 990, Page 6, Part VI, Line 12C

The board of trustees monitor for compliance with conflict of interest policy as well as conflicts of interest with officers.

Form 990, Page 6, Part VI, Line 15B

The secretary's salary is set by the by-laws of the aerie.

Form 990, Page 6, Part VI, Line 19

Available upon request from the aerie office.

Filing and Contact Details

Filer

Filer Name
Fraternal Order of Eagles
EIN
47-0260082
Phone
3087623262
Address
1520 WEST 3RD STREET, ALLIANCE, NE 69301

Signing Officer

Name
Robert Shores
Title
Secretary
Phone
3087623262
Signed
2020-09-29
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Robert Shores
Formed
1975
Legal Domicile
Ne
Voting Board Members
14
Independent Board Members
14
Employees
12

Preparer

Firm
Dietrich & Sautter Cpas Pc
Address
PO BOX 447, ALLIANCE, NE 69301-0447
Preparer
Michael Sautter CPA
Phone
3087625050
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

Fraternally uniting members of the eagles and providing benefits to them and their families, as well as residents and charitable entities of box butte county, nebraska.

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IRS990/PYTotalRevenueAmt0235375
IRS990/ReconcilationRevenueExpnssAmt0-9018
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt04750
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0880681
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0871663
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0151936
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0153669
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0216085
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0479469
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0695554
IRS990ScheduleD/EquipmentGrp/BookValueAmt058183
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0139229
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0197412
IRS990ScheduleD/LandGrp/BookValueAmt089091
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt089091
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0363359
IRS990ScheduleG/CharitableDistributionRqrInd0false
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt085798
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0HAMBURGER, STEA
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt092788
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt092788
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt092788
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt092788
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt06990
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt085798
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt085798
IRS990ScheduleG/GamingInformationGrp/CashPrizesBingoAmt06913
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt06913
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt012827
IRS990ScheduleG/GamingInformationGrp/GrossRevenueBingoAmt023159
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt05090
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt028249
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt015422
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt05914
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesBingoAmt05864
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt050
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IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0false
IRS990ScheduleG/GamingManagerIsDirectorOfcrInd0X
IRS990ScheduleG/GamingManagerPersonNm0BILL HEITZ
IRS990ScheduleG/GamingManagerServicesProvTxt0RECORDKEEPING, BANK DEPOSITS, ETC
IRS990ScheduleG/GamingWithNonmembersInd0false
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksName/BusinessNameLine1Txt0DIETRICH & SAUTTER CPAS PC
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt0PO BOX 447
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0ALLIANCE
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0NE
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd069301
IRS990ScheduleG/StatesWhereGamingConductedCd0NE
IRS990ScheduleI/GrantRecordsMaintainedInd0false
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt06500
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0DEATH BENEFITS
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FRATERNALLY UNITING MEMBERS OF THE EAGLES AND PROVIDING BENEFITS TO THEM AND THEIR FAMILIES, AS WELL AS RESIDENTS AND CHARITABLE ENTITIES OF BOX BUTTE COUNTY, NEBRASKA.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FORM 990 FORM 990-T ARE PRESENTED TO BOARD AT REGULAR MEETING TO REVIEW AND COMPARE TO COMPILATION REPORTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD OF TRUSTEES MONITOR FOR COMPLIANCE WITH CONFLICT OF INTEREST POLICY AS WELL AS CONFLICTS OF INTEREST WITH OFFICERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE SECRETARY'S SALARY IS SET BY THE BY-LAWS OF THE AERIE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4AVAILABLE UPON REQUEST FROM THE AERIE OFFICE.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0880681
IRS990/TotalAssetsEOYAmt0871663
IRS990/TotalAssetsGrp/BOYAmt0880681
IRS990/TotalAssetsGrp/EOYAmt0871663
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt038543
IRS990/TotalEmployeeCnt012
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt03525
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0187011
IRS990/TotalFunctionalExpensesGrp/TotalAmt0190536
IRS990/TotalGrossUBIAmt010167
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0880681
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0871663
IRS990/TotalReportableCompFromOrgAmt09899
IRS990/TotalRevenueGrp/ExclusionAmt06990
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0125818
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0181518
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt010167
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0880681
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0871663
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01520 WEST 3RD STREET
IRS990/USAddress/CityNm0ALLIANCE
IRS990/USAddress/StateAbbreviationCd0NE
IRS990/USAddress/ZIPCd069301
IRS990/VotingMembersGoverningBodyCnt014
IRS990/VotingMembersIndependentCnt014
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02021-04-22 16:20:28Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ROBERT SHORES
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SECRETARY
ReturnHeader/BusinessOfficerGrp/PhoneNum03087623262
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-09-29
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0FRATERNAL ORDER OF EAGLES
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0AERIE 0136
ReturnHeader/Filer/BusinessNameControlTxt0FRAT
ReturnHeader/Filer/EIN0470260082
ReturnHeader/Filer/PhoneNum03087623262
ReturnHeader/Filer/USAddress/AddressLine1Txt01520 WEST 3RD STREET
ReturnHeader/Filer/USAddress/CityNm0ALLIANCE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NE
ReturnHeader/Filer/USAddress/ZIPCd069301
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0B7768ED08432B27F6671E4AF5F592FC7544F092F
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0B7768ED08432B27F6671E4AF5F592FC7544F092F
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0162.212.19.89
ReturnHeader/FilingSecurityInformation/IPDt02020-09-30

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.82$0.00$9.82$3.18$2.60$0.58
2024Detailed filing. Detailed filing data is available for this year.$9.24$0.00$9.24$2.50$2.31$0.19
2023Detailed filing. Detailed filing data is available for this year.$9.05$0.00$9.05$2.47$2.25$0.22
2022Detailed filing. Detailed filing data is available for this year.$8.84$0.00$8.84$2.41$2.30$0.11
2021Detailed filing. Detailed filing data is available for this year.$8.73$0.00$8.73$1.86$1.85$0.01
2020Detailed filing. Detailed filing data is available for this year.$8.72$0.00$8.72$1.82$1.91$0.09
2019Detailed filing. Detailed filing data is available for this year.$8.81$0.00$8.81$2.35$2.11$0.24
2018Summary only. Only limited summary data is available for this year.$8.57$0.00$8.57$2.62$2.54$0.08
2017Summary only. Only limited summary data is available for this year.$8.48$0.00$8.48$1.98$2.08$0.10
2016Summary only. Only limited summary data is available for this year.$8.58$0.00$8.58$2.07$2.08$0.01
2015Summary only. Only limited summary data is available for this year.$8.32$0.00$8.32$2.39$2.04$0.36
2014Summary only. Only limited summary data is available for this year.$8.24$0.00$8.24$1.66$1.82$0.16
2013Summary only. Only limited summary data is available for this year.$8.40$0.00$8.40$1.74$1.75$0.01
2012Summary only. Only limited summary data is available for this year.$8.41$0.00$8.41$1.83$1.81$0.03