Civic Intelligence

Fraternal Order of Eagles

990 • Fiscal year 2021 • EIN 55-0174271

Jun 01, 2020 to May 31, 2021 • Filed on Dec 28, 2021

2153 National RoadWheeling, WV 26003

(304) 242-4883

Siviq Scores

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

Liabilities / Assets

47th percentile

0.00x

Higher debt load relative to assets than 47% of similar nonprofits.

2021 filings • 501(c)8 • <$500k nonprofits • Source year 2021

Liabilities / Revenue

46th percentile

0.01x

Higher debt load relative to revenue than 46% of similar nonprofits.

2021 filings • 501(c)8 • <$500k nonprofits • Source year 2021

Net Margin

59th percentile

12%

Higher net margin than 59% of similar nonprofits.

2021 filings • 501(c)8 • <$500k nonprofits • Source year 2021

Top Officer Pay

87th percentile

$3,000

Higher top officer pay than 87% of similar nonprofits.

Top officer pay equals 1.0% of source-year revenue.

2021 filings • 501(c)8 • <$500k nonprofits • Source year 2021

Asset Growth

59th percentile

6.4%

Faster asset growth than 59% of similar nonprofits.

2021 filings • 501(c)8 • <$500k nonprofits • Annualized from 2020 to 2021

Revenue Growth

58th percentile

4.8%

Faster revenue growth than 58% of similar nonprofits.

2021 filings • 501(c)8 • <$500k nonprofits • Annualized from 2020 to 2021

Assets

Up

$446,506

Up $26,907 (+6.4%) from 2020

Net Assets

Up

$444,588

Up $35,640 (+8.7%) from 2020

Liabilities

Down

$1,918

Down $8,733 (-82%) from 2020

Revenue

Up

$298,745

Up $13,768 (+4.8%) from 2020

Expenses

Down

$263,105

Down $27,818 (-9.6%) from 2020

Net Income

Up

$35,640

Up $41,586 (+699%) from 2020

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: $479,822Liabilities 2011: $8,314Net Assets 2011: $471,5082011Assets 2012: $514,826Liabilities 2012: $6,802Net Assets 2012: $508,0242012Assets 2013: $538,469Liabilities 2013: $8,500Net Assets 2013: $529,9692013Assets 2014: $534,813Liabilities 2014: $4,180Net Assets 2014: $530,6332014Assets 2015: $540,909Liabilities 2015: $3,360Net Assets 2015: $537,5492015Assets 2016: $543,157Liabilities 2016: $3,336Net Assets 2016: $539,8212016Assets 2017: $489,288Liabilities 2017: $11,452Net Assets 2017: $477,8362017Assets 2018: $421,888Liabilities 2018: $13,555Net Assets 2018: $408,3332018Assets 2019: $425,639Liabilities 2019: $10,745Net Assets 2019: $414,8942019Assets 2020: $419,599Liabilities 2020: $10,651Net Assets 2020: $408,9482020Assets 2021: $446,506Liabilities 2021: $1,918Net Assets 2021: $444,5882021Assets 2022: $473,382Liabilities 2022: $36,161Net Assets 2022: $437,2212022Assets 2024: $559,717Liabilities 2024: $21,820Net Assets 2024: $537,8972024Assets 2025: $634,558Liabilities 2025: $38,333Net Assets 2025: $596,2252025

Highlighted filing

2021

Assets$446,506
Liabilities$1,918
Net Assets$444,588

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2011: $283,222Expenses 2011: $288,601Net Income 2011: -$5,3792011Revenue 2012: $321,732Expenses 2012: $285,216Net Income 2012: $36,5162012Revenue 2013: $304,747Expenses 2013: $282,802Net Income 2013: $21,9452013Revenue 2014: $304,903Expenses 2014: $304,239Net Income 2014: $6642014Revenue 2015: $305,787Expenses 2015: $298,871Net Income 2015: $6,9162015Revenue 2016: $311,086Expenses 2016: $308,814Net Income 2016: $2,2722016Revenue 2017: $259,578Expenses 2017: $321,563Net Income 2017: -$61,9852017Revenue 2018: $315,794Expenses 2018: $385,297Net Income 2018: -$69,5032018Revenue 2019: $324,073Expenses 2019: $317,512Net Income 2019: $6,5612019Revenue 2020: $284,977Expenses 2020: $290,923Net Income 2020: -$5,9462020Revenue 2021: $298,745Expenses 2021: $263,105Net Income 2021: $35,6402021Revenue 2022: $351,772Expenses 2022: $359,139Net Income 2022: -$7,3672022Revenue 2024: $438,881Expenses 2024: $390,230Net Income 2024: $48,6512024Revenue 2025: $509,859Expenses 2025: $451,531Net Income 2025: $58,3282025

Highlighted filing

2021

Revenue$298,745
Expenses$263,105
Net Income$35,640
Jump To
Filing Snapshot
Filing Period
Jun 1, 2020 to May 31, 2021
Signed
Dec 28, 2021
Return Version
2020v4.1
Gross Receipts
$439,883
Mission and Program Overview

Mission

Provide Meeting Place For Fraternal Order of Eagles Aerie Members and Promote Community Charitable Activities

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$408,948$444,588▲ $35,640
Land, Buildings, and Equipment, Net$208,070$223,648▲ $15,578
Savings and Temporary Cash Investments$149,099$112,100▼ $36,999
Cash and Non-Interest-Bearing Accounts$62,430$110,758▲ $48,328
Total Assets$419,599$446,506▲ $26,907
Liabilities
Accounts Payable and Accrued Expenses$10,651$1,918▼ $8,733
Total Liabilities$10,651$1,918▼ $8,733
Net Assets / Fund Balance
Total Net Assets Fund Balance$408,948$444,588▲ $35,640
Total Liabilities and Net Assets / Fund Balance$419,599$446,506▲ $26,907

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$151,706$456,720$608,426
Equipment$31,842$203,119$234,961
Land$40,100-$40,100
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Thomas AdamsTrusteePT$3,000$3,000
Chuck WolfTrusteePT$2,250$2,250
Harold CatlettTrusteePT$2,250$2,250
Gary WhiteTrusteePT$750$750
Steve GreagoryTrusteePT$750$750
James ThomasTreasurerPT$440$440
Mike McCulleyPresidentPT$56$56
Lou Cottrell SrV-PresidentPT$20$20
Revenue and Support

Revenue Composition

Contributions and Grants
$21,296
Program Service Revenue
$0
Investment Income
$1,731
Other Revenue
$275,718
Change in Net Assets
$35,640
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$167,962
Salaries, Compensation, and Employee Benefits$93,403
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$0$0$0$86,766
All Other Expenses$0$0$0$48,473
Other Expenses$0$0$0$32,591
Insurance$0$0$0$24,655
Depreciation Depletion$0$0$0$14,453
Conferences and Meetings$0$0$0$11,943
Payroll Taxes$0$0$0$6,637
Travel$0$0$0$5,224
Office Expenses$0$0$0$4,802
Fees for Services Accounting$0$0$0$3,275
Benefits to Members$0--$1,740
Total Functional Expenses$0$0$0$263,105
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$176,770
Professional Fundraising Fees$0
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
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Fraternal Order of Eagles
EIN
55-0174271
Phone
3042424883
Address
2153 National Road, Wheeling, WV 26003
Doing Business As
1891 Aerie

Signing Officer

Name
Mick Castalow
Title
Treasurer
Phone
3042424883
Signed
2021-12-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Club Treasurer
Formed
1909
Legal Domicile
Wv
Voting Board Members
1,009
Independent Board Members
1,009
Employees
16
Volunteers
625

Preparer

Firm
Roger L Kent Jr CPA
Address
114 HOLLIE DRIVE, TRIADELPHIA, WV 26059
Preparer
Roger Kent
Phone
3045474273
Supplemental Narrative

Additional Explanations

Pt VI, Line 6

Club is Owned by the Membership

Pt VI, Line 7A

All Club Members Vote on Election of Officers

Pt VI, Line 7B

All Club Members Vote on Approval of Club Activity

Pt VI, Line 11B

Club Officer Presents the Completed Form 990 to the

Pt VI, Line 11B

Members at the Regular Scheduled Monthly Meeting for

Pt VI, Line 11B

Review Prior to Filing

Pt VI, Line 15A

Club Members Vote and Approve Yearly Compensation of

Pt VI, Line 15B

all Officers at First Scheduled Meeting of new club year

Pt VI, Line 19

Club Officers Meet with any person from general public

Pt VI, Line 19

at their request to review club financials

Form 990, Part IX, Line 24E

Bank/Telecheck Fees 554.

Form 990, Part IX, Line 24E

Casul labor

Form 990, Part IX, Line 24E

Grand Aeries Per Capita/Dues 15816.

Form 990, Part IX, Line 24E

Repairs/Maint. Contracts 18153.

Form 990, Part IX, Line 24E

Janitorial/supplies 9272.

Form 990, Part IX, Line 24E

Trash disposal 6109.

Form 990, Part IX, Line 24E

Music & Bands 3225.

Form 990, Part IX, Line 24E

Charitable Contributions 12294.

Form 990, Part IX, Line 24E

Unemployment/WC expense 3501.

Form 990, Part IX, Line 24E

Postage 747.

Form 990, Part IX, Line 24E

Club event expenses (net) -23113.

Form 990, Part IX, Line 24E

Licenses 1015.

Form 990, Part IX, Line 24E

Snow removal 900.

Raw XML AppendixShowing 400 of 417 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.

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IRS990/Form990PartVIISectionAGrp/TitleTxt4Trustee
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IRS990ScheduleG/GamingRevenueRtnBy3PrtyAmt0176770
IRS990ScheduleG/GamingWithNonmembersInd0false
IRS990ScheduleG/IndividualWithBooksNm0Club Treasurer
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt02153 National Road
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0Wheeling
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0WV
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd026003
IRS990ScheduleG/StatesWhereGamingConductedCd0WV
IRS990ScheduleG/ThirdPartyBusinessName/BusinessNameLine1Txt0Action Gaming
IRS990ScheduleG/ThirdPartyUSAddress/AddressLine1Txt0National Road
IRS990ScheduleG/ThirdPartyUSAddress/CityNm0Wheeling
IRS990ScheduleG/ThirdPartyUSAddress/StateAbbreviationCd0WV
IRS990ScheduleG/ThirdPartyUSAddress/ZIPCd026003
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Club is Owned by the Membership
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1All Club Members Vote on Election of Officers
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2All Club Members Vote on Approval of Club Activity
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Club Officer Presents the Completed Form 990 to the
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Members at the Regular Scheduled Monthly Meeting for
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Review Prior to Filing
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Club Members Vote and Approve Yearly Compensation of
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7all Officers at First Scheduled Meeting of new club year
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Club Officers Meet with any person from general public
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9at their request to review club financials
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10Bank/Telecheck Fees 554.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11Casul labor
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12Grand Aeries Per Capita/Dues 15816.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13Repairs/Maint. Contracts 18153.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt14Janitorial/supplies 9272.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt15Trash disposal 6109.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt16Music & Bands 3225.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt17Charitable Contributions 12294.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt18Unemployment/WC expense 3501.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt19Postage 747.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt20Club event expenses (net) -23113.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt21Licenses 1015.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt22Snow removal 900.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Pt VI, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Pt VI, Line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Pt VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Pt VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc13Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc14Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc15Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc16Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc17Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc18Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc19Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc20Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc21Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc22Form 990, Part IX, Line 24e
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0419599
IRS990/TotalAssetsEOYAmt0446506
IRS990/TotalAssetsGrp/BOYAmt0419599
IRS990/TotalAssetsGrp/EOYAmt0446506
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt021296
IRS990/TotalEmployeeCnt016
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0263105
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt010651
IRS990/TotalLiabilitiesEOYAmt01918
IRS990/TotalLiabilitiesGrp/BOYAmt010651
IRS990/TotalLiabilitiesGrp/EOYAmt01918
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0408948
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0444588
IRS990/TotalOtherCompensationAmt00
IRS990/TotalReportableCompFromOrgAmt09516
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0277449
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0298745
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt0625
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0419599
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0446506
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/FundraisingAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt00
IRS990/TravelGrp/ProgramServicesAmt00
IRS990/TravelGrp/TotalAmt05224
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt02153 National Road
IRS990/USAddress/CityNm0Wheeling
IRS990/USAddress/StateAbbreviationCd0WV
IRS990/USAddress/ZIPCd026003
IRS990/VotingMembersGoverningBodyCnt01009
IRS990/VotingMembersIndependentCnt01009
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/FederatedAssuranceLevelCd0FAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd03
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Mick Castalow
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/PhoneNum03042424883
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-12-28
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Fraternal Order of Eagles
ReturnHeader/Filer/BusinessNameControlTxt0FRAT
ReturnHeader/Filer/EIN0550174271
ReturnHeader/Filer/PhoneNum03042424883
ReturnHeader/Filer/USAddress/AddressLine1Txt02153 National Road
ReturnHeader/Filer/USAddress/CityNm0Wheeling

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$6.35$0.38$5.96$5.10$4.52$0.58
2024Detailed filing. Detailed filing data is available for this year.$5.60$0.22$5.38$4.39$3.90$0.49
2022Detailed filing. Detailed filing data is available for this year.$4.73$0.36$4.37$3.52$3.59$0.07
2021Detailed filing. Detailed filing data is available for this year.$4.47$0.02$4.45$2.99$2.63$0.36
2020Summary only. Only limited summary data is available for this year.$4.20$0.11$4.09$2.85$2.91$0.06
2019Summary only. Only limited summary data is available for this year.$4.26$0.11$4.15$3.24$3.18$0.07
2018Summary only. Only limited summary data is available for this year.$4.22$0.14$4.08$3.16$3.85$0.70
2017Summary only. Only limited summary data is available for this year.$4.89$0.11$4.78$2.60$3.22$0.62
2016Summary only. Only limited summary data is available for this year.$5.43$0.03$5.40$3.11$3.09$0.02
2015Summary only. Only limited summary data is available for this year.$5.41$0.03$5.38$3.06$2.99$0.07
2014Summary only. Only limited summary data is available for this year.$5.35$0.04$5.31$3.05$3.04$0.01
2013Summary only. Only limited summary data is available for this year.$5.38$0.09$5.30$3.05$2.83$0.22
2012Summary only. Only limited summary data is available for this year.$5.15$0.07$5.08$3.22$2.85$0.37
2011Summary only. Only limited summary data is available for this year.$4.80$0.08$4.72$2.83$2.89$0.05