Civic Intelligence

Fraternal Order of Eagles Blue Ridge Eagles Aerie 4368

990 • Fiscal year 2018 • EIN 54-1817219

Jan 01, 2018 to Dec 31, 2018 • Filed on Feb 27, 2019

120 East O StreetPurcellville, VA 20132

(703) 401-0826

Siviq Scores

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

Liabilities / Assets

99th percentile

0.93x

Higher debt load relative to assets than 99% of similar nonprofits.

2018 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2018

Liabilities / Revenue

98th percentile

3.23x

Higher debt load relative to revenue than 98% of similar nonprofits.

2018 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2018

Net Margin

81st percentile

17%

Higher net margin than 81% of similar nonprofits.

2018 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2018

Top Officer Pay

89th percentile

$12,350

Higher top officer pay than 89% of similar nonprofits.

Top officer pay equals 6.4% of source-year revenue.

2018 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2018

Asset Growth

64th percentile

2.6%

Faster asset growth than 64% of similar nonprofits.

2018 filings • 501(c)8 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Revenue Growth

94th percentile

60%

Faster revenue growth than 94% of similar nonprofits.

2018 filings • 501(c)8 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Assets

Up

$672,805

Up $17,129 (+2.6%) from 2017

Net Assets

Up

$47,638

Up $33,792 (+244%) from 2017

Liabilities

Down

$625,167

Down $16,663 (-2.6%) from 2017

Revenue

Up

$193,778

Up $72,535 (+60%) from 2017

Expenses

Up

$159,986

Up $4,161 (+2.7%) from 2017

Net Income

Up

$33,792

Up $68,374 (+198%) from 2017

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: $778,408Liabilities 2011: $728,264Net Assets 2011: $50,1442011Assets 2012: $776,401Liabilities 2012: $702,872Net Assets 2012: $73,5292012Assets 2013: $779,515Liabilities 2013: $691,829Net Assets 2013: $87,6862013Assets 2014: $739,523Liabilities 2014: $695,410Net Assets 2014: $44,1132014Assets 2015: $705,453Liabilities 2015: $678,226Net Assets 2015: $27,2272015Assets 2016: $695,073Liabilities 2016: $646,645Net Assets 2016: $48,4282016Assets 2017: $655,676Liabilities 2017: $641,830Net Assets 2017: $13,8462017Assets 2018: $672,805Liabilities 2018: $625,167Net Assets 2018: $47,6382018Assets 2019: $683,877Liabilities 2019: $607,159Net Assets 2019: $76,7182019Assets 2020: $671,351Liabilities 2020: $594,753Net Assets 2020: $76,5982020Assets 2021: $689,697Liabilities 2021: $562,300Net Assets 2021: $127,3972021Assets 2022: $671,444Liabilities 2022: $534,291Net Assets 2022: $137,1532022Assets 2023: $677,293Liabilities 2023: $505,597Net Assets 2023: $171,6962023

Highlighted filing

2018

Assets$672,805
Liabilities$625,167
Net Assets$47,638

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2011: $154,522Expenses 2011: $165,875Net Income 2011: -$11,3532011Expenses 2012: $143,4532012Revenue 2013: $174,186Expenses 2013: $171,012Net Income 2013: $3,1742013Revenue 2014: $114,008Expenses 2014: $157,581Net Income 2014: -$43,5732014Revenue 2015: $119,411Expenses 2015: $136,297Net Income 2015: -$16,8862015Revenue 2016: $145,930Expenses 2016: $124,729Net Income 2016: $21,2012016Revenue 2017: $121,243Expenses 2017: $155,825Net Income 2017: -$34,5822017Revenue 2018: $193,778Expenses 2018: $159,986Net Income 2018: $33,7922018Revenue 2019: $192,279Expenses 2019: $163,199Net Income 2019: $29,0802019Revenue 2020: $160,820Expenses 2020: $160,940Net Income 2020: -$1202020Revenue 2021: $214,223Expenses 2021: $163,424Net Income 2021: $50,7992021Revenue 2022: $193,698Expenses 2022: $183,942Net Income 2022: $9,7562022Revenue 2023: $222,193Expenses 2023: $187,650Net Income 2023: $34,5432023

Highlighted filing

2018

Revenue$193,778
Expenses$159,986
Net Income$33,792
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Feb 27, 2019
Return Version
2018v3.1
Gross Receipts
$257,121
Mission and Program Overview

Mission

To provide member & community support.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$582,312$566,826▼ $15,486
Cash and Non-Interest-Bearing Accounts$63,029$96,230▲ $33,201
Rtn Earn Endowment Incm Other Fnds$13,846$47,638▲ $33,792
Intangible Assets$9,336$8,750▼ $586
Inventories for Sale or Use$999$999→ $0
Savings and Temporary Cash Investments-$0-
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-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$655,676$672,805▲ $17,129
Other Assets Total-$0-
Liabilities
Mortgage Notes Payable Secured by Investment Property$641,089$624,076▼ $17,013
Accounts Payable and Accrued Expenses$741$1,091▲ $350
Total Liabilities$641,830$625,167▼ $16,663
Net Assets / Fund Balance
Total Net Assets Fund Balance$13,846$47,638▲ $33,792
Total Liabilities and Net Assets / Fund Balance$655,676$672,805▲ $17,129

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$518,965$331,604$850,569
Leasehold Improvements$46,831$30,107$76,938
Equipment$1,030$12,797$13,827
Other Land Buildings-$5,164$5,164
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
James DeckerTreasurerPT$12,350$12,350

Board Members and Trustees

NameTitle
George PhillipPast President
Ron PaytonPresident
Bob BettencortVice President
Bill GreyTrustee
Brian ReedTrustee
Doug SchmudeTrustee
Richard L MoortgatTrustee
Walter A KruklesTrustee
Norman J GriestChaplain
Paul BiggersSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$11,271
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$182,507
Change in Net Assets
$33,792
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$121,835
Salaries, Compensation, and Employee Benefits$38,151
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Interest$26,731$8,910-$35,641
Depreciation Depletion$18,770$6,257-$25,027
Other Salaries and Wages$22,778--$22,778
Occupancy$13,320$2,281-$15,601
Current Officers, Directors, Trustees, and Key Employees---$12,350
All Other Expenses$3,075$3,655-$6,730
Insurance$3,041$1,014-$4,055
Payroll Taxes$3,023--$3,023
Other Expenses$3,234$2,497-$2,497
Fees for Services Accounting-$1,500-$1,500
Advertising$450--$450
Total Functional Expenses$108,365$39,271$0$159,986
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$130,703
Gaming Direct Expenses$12,704
Fundraising Gross Income$8,495
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Golf Event$8,495$8,495-$8,495
Total Events$8,495$8,495-$8,495
Political and Lobbying Activity
Political campaign 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
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

Governance Explanations

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

The Board of Directors reviews the Form 990 before filing with the IRS

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

N/A

Filing and Contact Details

Filer

Filer Name
Fraternal Order of Eagles
EIN
54-1817219
Phone
7034010826
Address
120 East O Street, Purcellville, VA 20132

Signing Officer

Name
Paul Biggers
Title
Secretary
Signed
2019-02-27
Discuss with paid preparer
No

Organization Details

Principal Officer
Paul Biggers
Formed
1999
Legal Domicile
Va
Voting Board Members
11
Independent Board Members
11
Employees
5
Volunteers
222

Preparer

Firm
Bullock & Associates PC
Address
831A South King Street, Leesburg, VA 20175
Preparer
Jo P Anderson CPA
Phone
7037711234
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IRS990/OrgFiledInLieuOfForm1041Ind0false
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0Grants
IRS990/OtherExpensesGrp/Desc1Repairs
IRS990/OtherExpensesGrp/Desc2Membership Fees
IRS990/OtherExpensesGrp/Desc3Taxes - Sales
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt013157
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt12497
IRS990/OtherExpensesGrp/ProgramServicesAmt013943
IRS990/OtherExpensesGrp/ProgramServicesAmt13234
IRS990/OtherExpensesGrp/TotalAmt013943
IRS990/OtherExpensesGrp/TotalAmt113157
IRS990/OtherExpensesGrp/TotalAmt23234
IRS990/OtherExpensesGrp/TotalAmt32497
IRS990/OtherRevenueMiscGrp/BusinessCd0812930
IRS990/OtherRevenueMiscGrp/Desc0Parking Lot Rental
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt016000
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt016000
IRS990/OtherRevenueTotalAmt016000
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt022778
IRS990/OtherSalariesAndWagesGrp/TotalAmt022778
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt03023
IRS990/PayrollTaxesGrp/TotalAmt03023
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0Paul Biggers
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt09400
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0121777
IRS990/PYOtherRevenueAmt0111843
IRS990/PYRevenuesLessExpensesAmt0-34582
IRS990/PYSalariesCompEmpBnftPaidAmt034048
IRS990/PYTotalExpensesAmt0155825
IRS990/PYTotalRevenueAmt0121243
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt033792
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt013846
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt047638
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0518965
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0331604
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0850569
IRS990ScheduleD/EquipmentGrp/BookValueAmt01030
IRS990ScheduleD/EquipmentGrp/DepreciationAmt012797
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt013827
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt046831
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt030107
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt076938
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt05164
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt05164
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0566826
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/CharitableDistributionRqrInd0false
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0Golf Event
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt08495
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt08495
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt08495
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt08495
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt08495
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt012704
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt0130703
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt0130703
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt0117999
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssOtherGamingAmt012704
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt012704
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0false
IRS990ScheduleG/GamingOwnFacilityPct01.00000
IRS990ScheduleG/GamingWithNonmembersInd0true
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/StatesWhereGamingConductedCd0VA
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The Board of Directors reviews the Form 990 before filing with the IRS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1N/A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0655676
IRS990/TotalAssetsEOYAmt0672805
IRS990/TotalAssetsGrp/BOYAmt0655676
IRS990/TotalAssetsGrp/EOYAmt0672805
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt011271
IRS990/TotalEmployeeCnt05
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt039271
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0108365
IRS990/TotalFunctionalExpensesGrp/TotalAmt0159986
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0641830
IRS990/TotalLiabilitiesEOYAmt0625167
IRS990/TotalLiabilitiesGrp/BOYAmt0641830
IRS990/TotalLiabilitiesGrp/EOYAmt0625167
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt013846

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Summary only. Only limited summary data is available for this year.$6.77$5.06$1.72$2.22$1.88$0.35
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.71$5.34$1.37$1.94$1.84$0.10
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.90$5.62$1.27$2.14$1.63$0.51
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.71$5.95$0.77$1.61$1.61$0.00
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.84$6.07$0.77$1.92$1.63$0.29
2018Detailed filing. Detailed filing data is available for this year.$6.73$6.25$0.48$1.94$1.60$0.34
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.56$6.42$0.14$1.21$1.56$0.35
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.95$6.47$0.48$1.46$1.25$0.21
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.05$6.78$0.27$1.19$1.36$0.17
2014Detailed filing. Detailed filing data is available for this year.$7.40$6.95$0.44$1.14$1.58$0.44
2013Detailed filing. Detailed filing data is available for this year.$7.80$6.92$0.88$1.74$1.71$0.03
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.76$7.03$0.74$1.43
2011Summary only. Only limited summary data is available for this year.$7.78$7.28$0.50$1.55$1.66$0.11
Peer Organizations

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