Civic Intelligence

Fraternal Ordr of Eagles Aerie 3677

EIN 51-0193286 • 501(c)8 • Sanford, MI

Profile

Social club that has a memebership for people to come and eat and drink and have social activities and raise money for charities

508 W Saginaw RdSanford, MI 48657

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

64th percentile

0.02x

Higher debt load relative to assets than 64% of similar nonprofits.

501(c)8 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

65th percentile

0.04x

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

501(c)8 • <$500k nonprofits • Source year 2025

Net Margin

37th percentile

-5.4%

Higher net margin than 37% of similar nonprofits.

501(c)8 • <$500k nonprofits • Source year 2025

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)8 • <$500k nonprofits • Source year 2025

Asset Growth

87th percentile

19%

Faster asset growth than 87% of similar nonprofits.

501(c)8 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

62nd percentile

7.6%

Faster revenue growth than 62% of similar nonprofits.

501(c)8 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets64th percentile

Assets

Up

$296,331

Up $48,298 (+19%) from 2024

Liabilities

Up

$7,103

Up $3,173 (+81%) from 2024

Net Assets

Up

$289,228

Up $45,125 (+18%) from 2024

Operations
Liabilities / Revenue65th percentileNet Margin37th percentile

Revenue

Up

$180,300

Up $12,733 (+7.6%) from 2024

Expenses

Down

$189,996

Down $9,869 (-4.9%) from 2024

Net Income

Up

-$9,696

Up $22,602 (+70%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth87th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$400K$300K$200K$100K$0Assets 2011: $260,275Liabilities 2011: $1,038Net Assets 2011: $259,2372011Assets 2012: $250,908Liabilities 2012: $1,020Net Assets 2012: $249,8882012Assets 2013: $252,165Liabilities 2013: $952Net Assets 2013: $251,2132013Assets 2014: $241,549Liabilities 2014: $1,019Net Assets 2014: $240,5302014Assets 2015: $215,919Liabilities 2015: $1,313Net Assets 2015: $214,6062015Assets 2016: $210,096Liabilities 2016: $1,198Net Assets 2016: $208,8982016Assets 2017: $202,967Liabilities 2017: $915Net Assets 2017: $202,0522017Assets 2019: $110,393Liabilities 2019: $8,228Net Assets 2019: $102,1652019Assets 2020: $122,979Liabilities 2020: $240Net Assets 2020: $122,7392020Assets 2021: $155,053Liabilities 2021: $457Net Assets 2021: $154,5962021Assets 2022: $340,743Liabilities 2022: $4,250Net Assets 2022: $336,4932022Assets 2023: $215,670Liabilities 2023: $5,706Net Assets 2023: $209,9642023Assets 2024: $248,033Liabilities 2024: $3,930Net Assets 2024: $244,1032024Assets 2025: $296,331Liabilities 2025: $7,103Net Assets 2025: $289,2282025

Highlighted filing

2025

Assets$296,331
Liabilities$7,103
Net Assets$289,228
Open 2025 Filing

Operations Trend

Revenue Growth62nd percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$300K$200K$100K$0-$100KExpenses 2011: $209,3742011Expenses 2012: $216,3522012Expenses 2013: $184,1792013Revenue 2014: $170,015Expenses 2014: $180,698Net Income 2014: -$10,6832014Revenue 2015: $154,874Expenses 2015: $180,798Net Income 2015: -$25,9242015Revenue 2016: $139,224Expenses 2016: $144,932Net Income 2016: -$5,7082016Revenue 2017: $141,687Expenses 2017: $148,533Net Income 2017: -$6,8462017Revenue 2019: $136,251Expenses 2019: $143,973Net Income 2019: -$7,7222019Revenue 2020: $132,564Expenses 2020: $115,868Net Income 2020: $16,6962020Revenue 2021: $47,286Expenses 2021: $44,490Net Income 2021: $2,7962021Revenue 2022: $131,822Expenses 2022: $78,979Net Income 2022: $52,8432022Revenue 2023: $148,178Expenses 2023: $148,283Net Income 2023: -$1052023Revenue 2024: $167,567Expenses 2024: $199,865Net Income 2024: -$32,2982024Revenue 2025: $180,300Expenses 2025: $189,996Net Income 2025: -$9,6962025

Highlighted filing

2025

Revenue$180,300
Expenses$189,996
Net Income-$9,696
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$296,331
Liabilities
$7,103
Net assets
$289,228
Revenue
$180,300
Expenses
$189,996
Net income
-$9,696
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.96$0.07$2.89$1.80$1.90$0.10
2024Detailed filing. Detailed filing data is available for this year.$2.48$0.04$2.44$1.68$2.00$0.32
2023Detailed filing. Detailed filing data is available for this year.$2.16$0.06$2.10$1.48$1.48$0.00
2022Detailed filing. Detailed filing data is available for this year.$3.41$0.04$3.36$1.32$0.79$0.53
2021Detailed filing. Detailed filing data is available for this year.$1.55$0.00$1.55$0.47$0.44$0.03
2020Detailed filing. Detailed filing data is available for this year.$1.23$0.00$1.23$1.33$1.16$0.17
2019Detailed filing. Detailed filing data is available for this year.$1.10$0.08$1.02$1.36$1.44$0.08
2017Detailed filing. Detailed filing data is available for this year.$2.03$0.01$2.02$1.42$1.49$0.07
2016Detailed filing. Detailed filing data is available for this year.$2.10$0.01$2.09$1.39$1.45$0.06
2015Detailed filing. Detailed filing data is available for this year.$2.16$0.01$2.15$1.55$1.81$0.26
2014Detailed filing. Detailed filing data is available for this year.$2.42$0.01$2.41$1.70$1.81$0.11
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.52$0.01$2.51$1.84
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.51$0.01$2.50$2.16
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.60$0.01$2.59$2.09
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jun 1, 2024 to May 31, 2025
Signed
Aug 26, 2025
Return Version
2024v5.2
Gross Receipts
$249,967
Mission and Program Overview

Mission

Fraternal organization of people helping people

Social club

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$338,189$289,228▼ $48,961
Land, Buildings, and Equipment, Net$220,305$197,036▼ $23,269
Cash and Non-Interest-Bearing Accounts$121,814$61,295▼ $60,519
Inventories for Sale or Use-$38,000-
Total Assets$342,119$296,331▼ $45,788
Liabilities
Accounts Payable and Accrued Expenses$3,930$7,103▲ $3,173
Total Liabilities$3,930$7,103▲ $3,173
Net Assets / Fund Balance
Total Net Assets Fund Balance$338,189$289,228▼ $48,961
Total Liabilities and Net Assets / Fund Balance$342,119$296,331▼ $45,788

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$110,503$21,193$131,696
Buildings$82,338$49,177$131,515
Equipment$4,195$54,387$58,582
Compensation and Service Providers
Top Officer Pay81st percentile

Board Members and Trustees

NameTitle
ThomasLyverePresident
Ray SmaltzVice President
Tracy TothSecretary
Mark StiegTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$180,300
Change in Net Assets
$-9,696
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$163,952
Salaries, Compensation, and Employee Benefits$26,044
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses---$71,310
Other Expenses---$27,640
Comp Disqual Persons---$21,738
Depreciation Depletion---$13,542
Insurance---$6,108
Payroll Taxes---$4,306
Fees for Services Accounting---$2,750
Advertising---$458
Total Functional Expenses$0$0$0$189,996
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal income taxes-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
No
Audit committee
Yes
Backup withholding compliance
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
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Fraternal Ordr of Eagles Aerie 3677
EIN
51-0193286
Phone
9896872767
Address
508 W Saginaw Rd, Sanford, MI 48657

Signing Officer

Name
Paul Jerry
Title
President
Phone
9896872767
Signed
2025-08-26
Discuss with paid preparer
Yes

Organization Details

Formed
1980
Legal Domicile
Mi
Voting Board Members
10
Independent Board Members
0
Employees
12

Preparer

Firm
Nivison & Associates Inc
Address
3240 Bay Rd, Saginaw, MI 48603
Preparer
Timothy J Nivison
Phone
9897903464
Supplemental Narrative

Additional Explanations

Form 990, Part I, Section Revnue, Line 8

“Revnue from members dues other income of is bar and food sales net of cost of good sold.”

Form 990, Part I, Section expenses, Line 18

“the operating expense are from the clubs expenditures”

Raw XML Appendix286 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
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IRS990/DescribedInSection501c3Ind0true
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
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IRS990/Form990PartVIISectionAGrp/TitleTxt1Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt2Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt3Treasurer
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr01980
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IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
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IRS990/GrantsToDomesticOrgsGrp/TotalAmt00
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IRS990/GrantsToOrganizationsInd0false
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IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InformationTechnologyGrp/TotalAmt00
IRS990/InsuranceGrp/TotalAmt06108
IRS990/InterestGrp/TotalAmt00
IRS990/InventoriesForSaleOrUseGrp/EOYAmt038000
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IRS990/IRPDocumentCnt012
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IRS990/MoreThan5000KToIndividualsInd0false
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
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ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/PhoneNum09896872767
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-08-26
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ReturnHeader/Filer/BusinessNameControlTxt0FRAT
ReturnHeader/Filer/EIN0510193286
ReturnHeader/Filer/PhoneNum09896872767
ReturnHeader/Filer/USAddress/AddressLine1Txt0508 W Saginaw Rd
ReturnHeader/Filer/USAddress/CityNm0Sanford
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MI
ReturnHeader/Filer/USAddress/ZIPCd048657
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0383599932
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Nivison & Associates Inc
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt03240 Bay Rd
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Saginaw
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd048603
ReturnHeader/PreparerPersonGrp/PhoneNum09897903464
ReturnHeader/PreparerPersonGrp/PreparationDt02025-08-26
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Timothy J Nivison
ReturnHeader/ReturnTs02025-08-26T08:59:35-00:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-06-01
ReturnHeader/TaxPeriodEndDt02025-05-31
ReturnHeader/TaxYr02024

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