Civic Intelligence

Fraternal Order of Eagles 4264 Aerie

990 • Fiscal year 2017 • EIN 54-1636182

Jun 01, 2016 to May 31, 2017 • Filed on Sep 18, 2017

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

87th percentile

0.29x

Higher debt load relative to assets than 87% of similar nonprofits.

2017 filings • 501(c)8 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

94th percentile

1.85x

Higher debt load relative to revenue than 94% of similar nonprofits.

2017 filings • 501(c)8 • $1M-$5M nonprofits • Source year 2017

Net Margin

77th percentile

17%

Higher net margin than 77% of similar nonprofits.

2017 filings • 501(c)8 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

99th percentile

$68,773

Higher top officer pay than 99% of similar nonprofits.

Top officer pay equals 17.1% of source-year revenue.

2017 filings • 501(c)8 • $1M-$5M nonprofits • Source year 2017

Asset Growth

11th percentile

-4.3%

Faster asset growth than 11% of similar nonprofits.

2017 filings • 501(c)8 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

25th percentile

-8.3%

Faster revenue growth than 25% of similar nonprofits.

2017 filings • 501(c)8 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Assets

Down

$2,591,821

Down $117,422 (-4.3%) from 2016

Net Assets

Up

$1,849,595

Up $67,088 (+3.8%) from 2016

Liabilities

Down

$742,226

Down $184,510 (-20%) from 2016

Revenue

Down

$401,882

Down $36,193 (-8.3%) from 2016

Expenses

Up

$334,794

Up $6,188 (+1.9%) from 2016

Net Income

Down

$67,088

Down $42,381 (-39%) from 2016

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

2017

Assets$2,591,821
Liabilities$742,226
Net Assets$1,849,595

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

2017

Revenue$401,882
Expenses$334,794
Net Income$67,088
Jump To
Filing Snapshot
Filing Period
Jun 1, 2016 to May 31, 2017
Signed
Sep 18, 2017
Return Version
2016v3.0
Gross Receipts
$2,835,985
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$2,323,277$2,243,813▼ $79,464
Cash and Non-Interest-Bearing Accounts$321,225$282,978▼ $38,247
Savings and Temporary Cash Investments$64,741$65,030▲ $289
Total Assets$2,709,243$2,591,821▼ $117,422
Liabilities
Mortgage Notes Payable Secured by Investment Property$914,424$736,002▼ $178,422
Accounts Payable and Accrued Expenses$12,312$6,224▼ $6,088
Total Liabilities$926,736$742,226▼ $184,510
Net Assets / Fund Balance
Unrestricted Net Assets$1,782,507$1,849,595▲ $67,088
Total Net Assets Fund Balance$1,782,507$1,849,595▲ $67,088
Total Liabilities and Net Assets / Fund Balance$2,709,243$2,591,821▼ $117,422

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,810,586$447,660$2,258,246
Equipment$116,076$312,994$429,070
Land$317,151-$317,151
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Mike BakerSecretaryFT$68,773$68,773
Alan J GarretsonTreasurer-$320$320
Donnie BynakerTrustee-$240$240
Fred HundertmarkInside Guard-$240$240
John BurnerTrustee-$240$240
Robert W KnuppTrustee-$240$240
Vernon ArmstrongTrustee-$240$240
Bradley HuppOutside Guard-$230$230
Tony VeneyConductor-$230$230
Dow Mcgrady JrPresident-$220$220
Woody W BrownVice President-$220$220
Mike JonesChaplain-$210$210
Troy HeraldPast Pres-$210$210
Wesley PolkTrustee-$200$200
Revenue and Support

Revenue Composition

Contributions and Grants
$45,997
Program Service Revenue
$0
Investment Income
$347
Other Revenue
$355,538
Change in Net Assets
$67,088
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$256,468
Grants and Similar Amounts Paid$58,174
Salaries, Compensation, and Employee Benefits$20,152
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy-$89,604-$89,604
Depreciation Depletion-$79,464-$79,464
Grants to Domestic Orgs$38,828--$38,828
Interest-$36,140-$36,140
Current Officers, Directors, Trustees, and Key Employees-$20,152-$20,152
Grants to Domestic Individuals$19,346--$19,346
Office Expenses-$11,055-$11,055
Insurance-$7,001-$7,001
Conferences and Meetings-$4,330-$4,330
Other Expenses-$4,190-$4,190
Fees for Services Accounting-$1,334-$1,334
Advertising-$249-$249
Total Functional Expenses$58,174$276,620$0$334,794
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Stonewall Jackson High SchoolQuicksburg, VA-Extra-curricular Activities$7,630
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$2,046,293
Gaming Direct Expenses$1,469,305
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 990

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
Alan J Garretson
Title
Treasurer
Signed
2017-09-18
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
33

Preparer

Firm
C Kevin Yoder CPA
Address
2267 RAWLEY PIKE, HARRISONBURG, VA 22801
Preparer
C Kevin Yoder
Phone
5405601571
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IRS990/PrincipalOfficerNm0SCOTT CAHILL
IRS990/ProfessionalFundraisingInd0true
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt066696
IRS990/PYGrantsAndSimilarPaidAmt038034
IRS990/PYInvestmentIncomeAmt0319
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0271720
IRS990/PYOtherRevenueAmt0371060
IRS990/PYRevenuesLessExpensesAmt0109469
IRS990/PYSalariesCompEmpBnftPaidAmt018852
IRS990/PYTotalExpensesAmt0328606
IRS990/PYTotalRevenueAmt0438075
IRS990/ReconcilationRevenueExpnssAmt067088
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt064741
IRS990/SavingsAndTempCashInvstGrp/EOYAmt065030
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt01810586
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0447660
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt02258246
IRS990ScheduleD/EquipmentGrp/BookValueAmt0116076
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0312994
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0429070
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/TotalBookValueLandBuildingsAmt02243813
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/CharitableDistributionRqrInd0true
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/GamingInformationGrp/CashPrizesBingoAmt0368074
IRS990ScheduleG/GamingInformationGrp/CashPrizesOtherGamingAmt0395138
IRS990ScheduleG/GamingInformationGrp/CashPrizesPullTabsAmt0535637
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt01298849
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt01469305
IRS990ScheduleG/GamingInformationGrp/GrossRevenueBingoAmt0342390
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt0961358
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt0742545
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt02046293
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt0576988
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssOtherGamingAmt041650
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt097418
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt055768
IRS990ScheduleG/GamingInformationGrp/RentFacilityCostsPullTabsAmt073038
IRS990ScheduleG/GamingInformationGrp/RentFcltyCostsTotalGamingAmt073038
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/CashGrantAmt010000
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt12500
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt25217
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt3518
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt4111
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt51000
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0SCHOLARSHIPS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt1CHRISTMAS PARTY FOR COMMUNITY CHILDREN
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt2CASH ASSISTANCE FOR NEEDY PERSONS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt3RENT UTILITIES FOR NEEDY PERSONS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt4BINGO PRIZES FOR NURSING HOME RESIDENTS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt5BURIAL EXPENSES
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt010
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt112
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt22
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt32
IRS990ScheduleI/RecipientTable/CashGrantAmt07630
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0EXTRA-CURRICULAR ACTIVITIES
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0STONEWALL JACKSON HIGH SCHOOL
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt0150 STONEWALL LN
IRS990ScheduleI/RecipientTable/USAddress/CityNm0QUICKSBURG
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0VA
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd022847
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0FUNDS ARE GIVEN ONLY TO INDIVIDUALS AND ORGANIZATIONS THAT ARE KNOWN PERSONALLY BY THE MEMBERS.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0Part I Line 2
IRS990ScheduleI/TotalOtherOrgCnt01
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION HAS NO FORMAL REVIEW PROCESS FOR FORM 990
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/TotalAssetsBOYAmt02709243
IRS990/TotalAssetsEOYAmt02591821
IRS990/TotalAssetsGrp/BOYAmt02709243
IRS990/TotalAssetsGrp/EOYAmt02591821
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt045997
IRS990/TotalEmployeeCnt033
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0276620
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt058174
IRS990/TotalFunctionalExpensesGrp/TotalAmt0334794
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0926736
IRS990/TotalLiabilitiesEOYAmt0742226
IRS990/TotalLiabilitiesGrp/BOYAmt0926736
IRS990/TotalLiabilitiesGrp/EOYAmt0742226
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01782507
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01849595
IRS990/TotalProgramServiceExpensesAmt058174
IRS990/TotalReportableCompFromOrgAmt071813
IRS990/TotalRevenueGrp/ExclusionAmt0355885
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0401882
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02709243
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02591821
IRS990/TravelGrp/TotalAmt00
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt01782507
IRS990/UnrestrictedNetAssetsGrp/EOYAmt01849595
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 602
IRS990/USAddress/CityNm0NEW MARKET

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