Civic Intelligence

Fraternal Order of Eagles 4264 Aerie

990 • Fiscal year 2015 • EIN 54-1636182

Jun 01, 2014 to May 31, 2015 • Filed on Nov 13, 2015

PO Box 602New Market, VA 22844-0602

(540) 740-3755

Siviq Scores

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

Liabilities / Assets

88th percentile

0.38x

Higher debt load relative to assets than 88% of similar nonprofits.

2015 filings • 501(c)8 • $1M-$5M nonprofits • Source year 2015

Liabilities / Revenue

96th percentile

3.61x

Higher debt load relative to revenue than 96% of similar nonprofits.

2015 filings • 501(c)8 • $1M-$5M nonprofits • Source year 2015

Net Margin

29th percentile

-6.4%

Higher net margin than 29% of similar nonprofits.

2015 filings • 501(c)8 • $1M-$5M nonprofits • Source year 2015

Top Officer Pay

98th percentile

$49,462

Higher top officer pay than 98% of similar nonprofits.

Top officer pay equals 17.5% of source-year revenue.

2015 filings • 501(c)8 • $1M-$5M nonprofits • Source year 2015

Asset Growth

31st percentile

-2.1%

Faster asset growth than 31% of similar nonprofits.

2015 filings • 501(c)8 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Revenue Growth

67th percentile

9.5%

Faster revenue growth than 67% of similar nonprofits.

2015 filings • 501(c)8 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Assets

Down

$2,696,051

Down $57,864 (-2.1%) from 2014

Net Assets

Down

$1,673,038

Down $18,038 (-1.1%) from 2014

Liabilities

Down

$1,023,013

Down $39,826 (-3.7%) from 2014

Revenue

Up

$283,437

Up $24,614 (+9.5%) from 2014

Expenses

Up

$301,475

Up $77,790 (+35%) from 2014

Net Income

Down

-$18,038

Down $53,176 (-151%) from 2014

Historical Trend

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2012: $1,558,116Liabilities 2012: $19,607Net Assets 2012: $1,538,5092012Assets 2013: $1,681,005Liabilities 2013: $25,067Net Assets 2013: $1,655,9382013Assets 2014: $2,753,915Liabilities 2014: $1,062,839Net Assets 2014: $1,691,0762014Assets 2015: $2,696,051Liabilities 2015: $1,023,013Net Assets 2015: $1,673,0382015Assets 2016: $2,709,243Liabilities 2016: $926,736Net Assets 2016: $1,782,5072016Assets 2017: $2,591,821Liabilities 2017: $742,226Net Assets 2017: $1,849,5952017Assets 2018: $2,497,647Liabilities 2018: $521,422Net Assets 2018: $1,976,2252018Assets 2019: $2,399,556Liabilities 2019: $269,132Net Assets 2019: $2,130,4242019Assets 2020: $2,273,533Liabilities 2020: $165,800Net Assets 2020: $2,107,7332020Assets 2021: $2,599,776Liabilities 2021: $104,097Net Assets 2021: $2,495,6792021Assets 2022: $3,058,731Liabilities 2022: $19,091Net Assets 2022: $3,039,6402022Assets 2023: $3,329,349Liabilities 2023: $5,779Net Assets 2023: $3,323,5702023Assets 2024: $2,781,397Liabilities 2024: $2,133Net Assets 2024: $2,779,2642024Assets 2025: $2,723,786Liabilities 2025: $3,248Net Assets 2025: $2,720,5382025

Highlighted filing

2015

Assets$2,696,051
Liabilities$1,023,013
Net Assets$1,673,038

Operations Trend

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

$2.0M$1.0M$0-$1.0MRevenue 2012: $254,664Expenses 2012: $167,690Net Income 2012: $86,9742012Revenue 2013: $286,186Expenses 2013: $168,757Net Income 2013: $117,4292013Revenue 2014: $258,823Expenses 2014: $223,685Net Income 2014: $35,1382014Revenue 2015: $283,437Expenses 2015: $301,475Net Income 2015: -$18,0382015Revenue 2016: $438,075Expenses 2016: $328,606Net Income 2016: $109,4692016Revenue 2017: $401,882Expenses 2017: $334,794Net Income 2017: $67,0882017Revenue 2018: $477,567Expenses 2018: $350,937Net Income 2018: $126,6302018Revenue 2019: $495,105Expenses 2019: $340,906Net Income 2019: $154,1992019Revenue 2020: $342,645Expenses 2020: $365,335Net Income 2020: -$22,6902020Revenue 2021: $701,405Expenses 2021: $313,459Net Income 2021: $387,9462021Revenue 2022: $922,761Expenses 2022: $378,800Net Income 2022: $543,9612022Revenue 2023: $1,095,044Expenses 2023: $811,114Net Income 2023: $283,9302023Revenue 2024: $1,378,893Expenses 2024: $1,925,319Net Income 2024: -$546,4262024Revenue 2025: $1,443,702Expenses 2025: $1,502,428Net Income 2025: -$58,7262025

Highlighted filing

2015

Revenue$283,437
Expenses$301,475
Net Income-$18,038
Jump To
Filing Snapshot
Filing Period
Jun 1, 2014 to May 31, 2015
Signed
Nov 13, 2015
Return Version
2014v5.0
Gross Receipts
$2,464,518
Mission and Program Overview

Mission

Provided funding for numerous community organizations and needy individuals

Provide funding for numerous community organizations and needy individuals

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,458,444$2,395,151▼ $63,293
Cash and Non-Interest-Bearing Accounts$191,321$236,438▲ $45,117
Savings and Temporary Cash Investments$104,150$64,462▼ $39,688
Total Assets$2,753,915$2,696,051▼ $57,864
Liabilities
Mortgage Notes Payable Secured by Investment Property$1,045,695$1,010,155▼ $35,540
Accounts Payable and Accrued Expenses$17,144$12,858▼ $4,286
Total Liabilities$1,062,839$1,023,013▼ $39,826
Net Assets / Fund Balance
Unrestricted Net Assets$1,691,076$1,673,038▼ $18,038
Total Net Assets Fund Balance$1,691,076$1,673,038▼ $18,038
Total Liabilities and Net Assets / Fund Balance$2,753,915$2,696,051▼ $57,864

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,950,255$307,991$2,258,246
Equipment$127,745$291,743$419,488
Land$317,151-$317,151
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Mike BakerSecretaryFT$49,462$49,462
Alan J GarretsonTreasurer-$340$340
Fred HundertmarkInside Guard-$240$240
Mike JonesChaplain-$240$240
Vernon ArmstrongTrustee-$240$240
John BurnerTrustee-$230$230
Robert W KnuppTrustee-$230$230
Woody W BrownVice President-$230$230
Troy HeraldPast Pres-$210$210
Wesley PolkTrustee-$200$200

Board Members and Trustees

NameTitle
Dow Mcgrady JrPresident
Donnie BynakerTrustee
Naylor DrummondTrustee
Robert SilveusTrustee
Scott CahillTrustee
Thomas WilkinsTrustee
Tony VeneyConductor
Bradley HuppOutside Guard
Revenue and Support

Revenue Composition

Contributions and Grants
$50,597
Program Service Revenue
$0
Investment Income
$3,100
Other Revenue
$229,740
Change in Net Assets
$-18,038
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$256,601
Grants and Similar Amounts Paid$27,457
Salaries, Compensation, and Employee Benefits$17,417
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy-$91,573-$91,573
Depreciation Depletion-$80,028-$80,028
Interest-$44,367-$44,367
Other Expenses-$20,206-$20,206
Grants to Domestic Individuals$18,104--$18,104
Current Officers, Directors, Trustees, and Key Employees-$17,417-$17,417
Office Expenses-$10,268-$10,268
Grants to Domestic Orgs$9,353--$9,353
Insurance-$7,065-$7,065
Fees for Services Accounting-$1,677-$1,677
Advertising-$289-$289
Total Functional Expenses$27,457$274,018$0$301,475
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$1,684,007
Gaming Direct Expenses$1,223,183
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
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
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

Governance Explanations

Form 990, Part VI, Section B, Line 11

The organization has no formal review process for form

Form 990, Part VI, Section C, Line 19

Governing documents, conflict of interest policy, and financial statements are available to the public by appointment during regular business hours at the organizations office.

Filing and Contact Details

Filer

Filer Name
Fraternal Order of Eagles 4264 Aerie
EIN
54-1636182
Phone
5407403755
Address
PO BOX 602, NEW MARKET, VA 22844-0602

Signing Officer

Name
Dow N Mcgrady Jr
Title
President
Signed
2015-11-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Scott Cahill
Formed
1995
Legal Domicile
Va
Voting Board Members
14
Independent Board Members
13
Employees
32

Preparer

Firm
C Kevin Yoder CPA
Address
2267 Rawley Pike, Harrisonburg, VA 22801
Preparer
C Kevin Yoder
Phone
5405601571
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IRS990/LandBldgEquipCostOrOtherBssAmt02994885
IRS990/LegalDomicileStateCd0VA
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembershipDuesAmt050597
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0PROVIDED FUNDING FOR NUMEROUS COMMUNITY ORGANIZATIONS AND NEEDY INDIVIDUALS
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt01045695
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt01010155
IRS990/NetAssetsOrFundBalancesBOYAmt01691076
IRS990/NetAssetsOrFundBalancesEOYAmt01673038
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt02756
IRS990/NetIncomeFromGamingGrp/ExclusionAmt0460824
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt0460824
IRS990/NetIncomeOrLossGrp/ExclusionAmt0-231084
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt0-231084
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt091573
IRS990/OccupancyGrp/TotalAmt091573
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt010268
IRS990/OfficeExpensesGrp/TotalAmt010268
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0TAXES LICENSES
IRS990/OtherExpensesGrp/Desc1MISCELLANEOUS
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt01128
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt120206
IRS990/OtherExpensesGrp/TotalAmt01128
IRS990/OtherExpensesGrp/TotalAmt120206
IRS990/OtherSalariesAndWagesGrp/TotalAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/TotalAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0SCOTT CAHILL
IRS990/ProfessionalFundraisingInd0true
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt042382
IRS990/PYGrantsAndSimilarPaidAmt028543
IRS990/PYInvestmentIncomeAmt0969
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0179651
IRS990/PYOtherRevenueAmt0215472
IRS990/PYRevenuesLessExpensesAmt035138
IRS990/PYSalariesCompEmpBnftPaidAmt015491
IRS990/PYTotalExpensesAmt0223685
IRS990/PYTotalRevenueAmt0258823
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-18038
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0104150
IRS990/SavingsAndTempCashInvstGrp/EOYAmt064462
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt01950255
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0307991
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt02258246
IRS990ScheduleD/EquipmentGrp/BookValueAmt0127745
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0291743
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0419488
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/LandGrp/BookValueAmt0317151
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0317151
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Federal income taxes
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Financial derivatives and other financial products
IRS990ScheduleD/OtherSecuritiesGrp/Desc1Closely-held equity interests
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02395151
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/CharitableDistributionRqrInd0true
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/GamingInformationGrp/CashPrizesBingoAmt0356574
IRS990ScheduleG/GamingInformationGrp/CashPrizesOtherGamingAmt0306615
IRS990ScheduleG/GamingInformationGrp/CashPrizesPullTabsAmt0409578
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt01072767
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt01223183
IRS990ScheduleG/GamingInformationGrp/GrossRevenueBingoAmt0331869
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt0778884
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt0573254
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt01684007
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt0460824
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt088236
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt088236
IRS990ScheduleG/GamingInformationGrp/RentFacilityCostsPullTabsAmt062180
IRS990ScheduleG/GamingInformationGrp/RentFcltyCostsTotalGamingAmt062180
IRS990ScheduleG/GamingManagerCompensationAmt010400
IRS990ScheduleG/GamingManagerIsEmployeeInd0X
IRS990ScheduleG/GamingManagerPersonNm0LANDON WEATHERHOLTZ
IRS990ScheduleG/GamingManagerServicesProvTxt0SETUP, PAYOUT AND CLOSE BINGO SESSIONS
IRS990ScheduleG/GamingOwnFacilityPct01.00000
IRS990ScheduleG/GamingWithNonmembersInd0true
IRS990ScheduleG/IndividualWithBooksNm0LANDON WEATHERHOLTZ
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt0640 ROCKVILLE RD
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0QUICKSBURG
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0VA
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd022847
IRS990ScheduleG/StatesWhereGamingConductedCd0VA
IRS990ScheduleI/GrantRecordsMaintainedInd0true
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt08000
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt110104
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0SCHOLARSHIPS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt1Food, medical, fuel, shelter for needy persons
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt08
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt1100
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0FUNDS ARE GIVEN ONLY TO INDIVIDUALS AND ORGANIZATIONS THAT ARE KNOWN PERSONALLY BY THE MEMBERS
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0Part I Line 2
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0SCOTT CAHILL
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1THOMAS WILKINS
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm2NAYLOR DRUMMOND
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm3ROBERT SILVEUS
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0Trustee
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1Trustee
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt2Trustee
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt3Trustee
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION HAS NO FORMAL REVIEW PROCESS FOR FORM
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC BY APPOINTMENT DURING REGULAR BUSINESS HOURS AT THE ORGANIZATIONS OFFICE.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section C, Line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt02753915

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.72$0.00$2.72$1.44$1.50$0.06
2024Detailed filing. Detailed filing data is available for this year.$2.78$0.00$2.78$1.38$1.93$0.55
2023Detailed filing. Detailed filing data is available for this year.$3.33$0.01$3.32$1.10$0.81$0.28
2022Detailed filing. Detailed filing data is available for this year.$3.06$0.02$3.04$0.92$0.38$0.54
2021Detailed filing. Detailed filing data is available for this year.$2.60$0.10$2.50$0.70$0.31$0.39
2020Detailed filing. Detailed filing data is available for this year.$2.27$0.17$2.11$0.34$0.37$0.02
2019Detailed filing. Detailed filing data is available for this year.$2.40$0.27$2.13$0.50$0.34$0.15
2018Detailed filing. Detailed filing data is available for this year.$2.50$0.52$1.98$0.48$0.35$0.13
2017Detailed filing. Detailed filing data is available for this year.$2.59$0.74$1.85$0.40$0.33$0.07
2016Detailed filing. Detailed filing data is available for this year.$2.71$0.93$1.78$0.44$0.33$0.11
2015Detailed filing. Detailed filing data is available for this year.$2.70$1.02$1.67$0.28$0.30$0.02
2014Detailed filing. Detailed filing data is available for this year.$2.75$1.06$1.69$0.26$0.22$0.04
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.68$0.03$1.66$0.29$0.17$0.12
2012Summary only. Only limited summary data is available for this year.$1.56$0.02$1.54$0.25$0.17$0.09