Civic Intelligence

Fraternal Order of Eagles 234

990 • Fiscal year 2017 • EIN 81-0203802

Jun 01, 2016 to May 31, 2017 • Filed on Oct 23, 2017

37 1st Street WestKalispell, MT 59901-4437

(406) 752-7313

Siviq Scores

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

Liabilities / Assets

60th percentile

0.03x

Higher debt load relative to assets than 60% of similar nonprofits.

2017 filings • 501(c)8 • <$500k nonprofits • Source year 2017

Liabilities / Revenue

57th percentile

0.04x

Higher debt load relative to revenue than 57% of similar nonprofits.

2017 filings • 501(c)8 • <$500k nonprofits • Source year 2017

Net Margin

59th percentile

5.0%

Higher net margin than 59% of similar nonprofits.

2017 filings • 501(c)8 • <$500k nonprofits • Source year 2017

Top Officer Pay

96th percentile

$8,580

Higher top officer pay than 96% of similar nonprofits.

Top officer pay equals 4.8% of source-year revenue.

2017 filings • 501(c)8 • <$500k nonprofits • Source year 2017

Asset Growth

36th percentile

-2.7%

Faster asset growth than 36% of similar nonprofits.

2017 filings • 501(c)8 • <$500k nonprofits • Annualized from 2016 to 2017

Revenue Growth

86th percentile

29%

Faster revenue growth than 86% of similar nonprofits.

2017 filings • 501(c)8 • <$500k nonprofits • Annualized from 2016 to 2017

Assets

Down

$196,077

Down $5,374 (-2.7%) from 2016

Net Assets

Up

$189,711

Up $8,959 (+5.0%) from 2016

Liabilities

Down

$6,366

Down $14,333 (-69%) from 2016

Revenue

Up

$180,126

Up $40,312 (+29%) from 2016

Expenses

Up

$171,167

Up $28,296 (+20%) from 2016

Net Income

Up

$8,959

Up $12,016 (+393%) from 2016

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2011: $300,654Liabilities 2011: $3,543Net Assets 2011: $297,1102011Assets 2012: $269,372Liabilities 2012: $2,117Net Assets 2012: $267,2552012Assets 2013: $187,743Liabilities 2013: $0Net Assets 2013: $187,7432013Assets 2014: $197,625Liabilities 2014: $8,993Net Assets 2014: $188,6322014Assets 2015: $193,023Liabilities 2015: $9,214Net Assets 2015: $183,8092015Assets 2016: $201,451Liabilities 2016: $20,699Net Assets 2016: $180,7522016Assets 2017: $196,077Liabilities 2017: $6,366Net Assets 2017: $189,7112017Assets 2018: $191,816Liabilities 2018: $14,356Net Assets 2018: $177,4602018Assets 2019: $178,156Liabilities 2019: $15,833Net Assets 2019: $162,3232019Assets 2020: $163,521Liabilities 2020: $10,413Net Assets 2020: $153,1082020Assets 2021: $2,736,850Liabilities 2021: $38,797Net Assets 2021: $2,698,0532021Assets 2022: $2,816,486Liabilities 2022: $69,736Net Assets 2022: $2,746,7502022Assets 2023: $2,723,262Liabilities 2023: $108,670Net Assets 2023: $2,614,5922023Assets 2024: $2,687,124Liabilities 2024: $109,245Net Assets 2024: $2,577,8792024

Highlighted filing

2017

Assets$196,077
Liabilities$6,366
Net Assets$189,711

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2011: $317,102Expenses 2011: $316,402Net Income 2011: $7002011Revenue 2012: $282,120Expenses 2012: $311,976Net Income 2012: -$29,8562012Revenue 2013: $214,407Expenses 2013: $293,919Net Income 2013: -$79,5122013Revenue 2014: $200,784Expenses 2014: $199,895Net Income 2014: $8892014Revenue 2015: $144,816Expenses 2015: $149,639Net Income 2015: -$4,8232015Revenue 2016: $139,814Expenses 2016: $142,871Net Income 2016: -$3,0572016Revenue 2017: $180,126Expenses 2017: $171,167Net Income 2017: $8,9592017Revenue 2018: $147,965Expenses 2018: $160,216Net Income 2018: -$12,2512018Revenue 2019: $116,658Expenses 2019: $131,795Net Income 2019: -$15,1372019Revenue 2020: $144,304Expenses 2020: $143,106Net Income 2020: $1,1982020Revenue 2021: $229,152Expenses 2021: $178,692Net Income 2021: $50,4602021Revenue 2022: $338,049Expenses 2022: $289,352Net Income 2022: $48,6972022Revenue 2023: $343,902Expenses 2023: $476,060Net Income 2023: -$132,1582023Revenue 2024: $495,555Expenses 2024: $532,268Net Income 2024: -$36,7132024

Highlighted filing

2017

Revenue$180,126
Expenses$171,167
Net Income$8,959
Jump To
Filing Snapshot
Filing Period
Jun 1, 2016 to May 31, 2017
Signed
Oct 23, 2017
Return Version
2016v3.0
Gross Receipts
$372,540
Mission and Program Overview

Mission

Fraternal organization serving charities in the local community as well as national charities through donations and community outreach

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$180,752$189,711▲ $8,959
Cash and Non-Interest-Bearing Accounts$78,725$77,818▼ $907
Investments Other Securities$75,116$75,426▲ $310
Land, Buildings, and Equipment, Net$34,206$31,838▼ $2,368
Inventories for Sale or Use$13,404$10,995▼ $2,409
Total Assets$201,451$196,077▼ $5,374
Liabilities
Other Liabilities$15,853--
Accounts Payable and Accrued Expenses$4,846$6,366▲ $1,520
Total Liabilities$20,699$6,366▼ $14,333
Net Assets / Fund Balance
Total Net Assets Fund Balance$180,752$189,711▲ $8,959
Total Liabilities and Net Assets / Fund Balance$201,451$196,077▼ $5,374

Asset Categories

AssetBook ValueDepreciationBasis
Buildings-$330,046$330,046
Equipment$11,838$234,490$246,328
Land$20,000-$20,000
Other Securities$75,426--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Edward HetrickSecretaryFT$8,580$8,580

Board Members and Trustees

NameTitle
Norman KuennanJunior Past Worthy President
Anthony BattelloWorthy President
Richard LindemanWorthy Vice President
Lora HedrickTrustee
Lori MarvinTrustee
Matthew G WiseTrustee
Matthew MarvinTrustee
Fred SegoWorthy Chaplain
Edward R KronaWorthy Conductor
Karen GundersonWorthy Treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$4,442
Program Service Revenue
$0
Investment Income
$3,396
Other Revenue
$172,288
Change in Net Assets
$8,959
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$85,471
Salaries, Compensation, and Employee Benefits$83,812
Grants and Similar Amounts Paid$416
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages-$66,865-$66,865
Occupancy-$41,256-$41,256
Insurance-$20,620-$20,620
Current Officers, Directors, Trustees, and Key Employees-$8,580-$8,580
Payroll Taxes-$8,367-$8,367
Advertising-$5,687-$5,687
Depreciation Depletion-$2,368-$2,368
Office Expenses-$1,716-$1,716
Benefits to Members$1,468--$1,468
Other Expenses-$1,232-$1,232
Conferences and Meetings-$800-$800
Fees for Services Accounting-$650-$650
Grants to Domestic Orgs$416--$416
Total Functional Expenses$1,884$169,283$0$171,167
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$48,574
Fundraising Gross Income$4,466
Gaming Direct Expenses$1,319
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
Annual disclosure for covered persons
Yes
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Officer directors etc family relationship Part VI line 2

Lori and matthew marvin, trustees, are married

Members or stockholder classes and rights Part VI line 6

All members are allowed to vote upon any matter before the aerie if in good standing

Member election for additional members Part VI line 7A

All officers are elected to defined terms per the aerie bylaws

Governing body decisions Part VI line 7B

All decisions are determined by majority vote at regular business meetings

Form 990 governing body review Part VI line 11

The 990 is presented to the governing body at regular scheduled meeting prior to filing. A copy of the 990 is available for members and the public in the aerie secretary office upon request.

Conflict of interest policy compliance Part VI line 12C

The grand aerie handbook defines the procedure for defining conflicts of interest with regards to personnel matters, subcontractor hiring and in the event of a complaint or grievance against another member

Form 990 availability to public Part VI line 18

The public may review the 990 in the aerie secretary office upon request

Governing documents etc available to public Part VI line 19

The public may review the 990 in the aerie secretary office upon request

Filing and Contact Details

Filer

Filer Name
Fraternal Order of Eagles 234
EIN
81-0203802
Address
37 1ST STREET WEST, KALISPELL, MT 59901-4437

Signing Officer

Name
Anthony Battello
Title
Worthy Presiden
Signed
2017-10-23
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Anthony Battello
Formed
1902
Legal Domicile
Mt
Voting Board Members
11
Independent Board Members
11
Employees
5
Volunteers
28

Preparer

Firm
RDN Services Inc
Address
8946 Heather Way, HAYDEN, ID 83835
Preparer
Ronald D Nold
Phone
2087624083
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IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYBenefitsPaidToMembersAmt01760
IRS990/PYContributionsGrantsAmt013515
IRS990/PYInvestmentIncomeAmt01045
IRS990/PYOtherExpensesAmt065037
IRS990/PYOtherRevenueAmt0125254
IRS990/PYRevenuesLessExpensesAmt0-3057
IRS990/PYSalariesCompEmpBnftPaidAmt076074
IRS990/PYTotalExpensesAmt0142871
IRS990/PYTotalRevenueAmt0139814
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt08959
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt012311
IRS990/ReportInvestmentsOtherSecInd0true
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0180752
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0189711
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0330046
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0330046
IRS990ScheduleD/EquipmentGrp/BookValueAmt011838
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0234490
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0246328
IRS990ScheduleD/LandGrp/BookValueAmt020000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt020000
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt075426
IRS990ScheduleD/OtherSecuritiesGrp/Desc0D A DAVIDSON
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0C
IRS990ScheduleD/TotalBookValueLandBuildingsAmt031838
IRS990ScheduleD/TotalBookValueSecuritiesAmt075426
IRS990ScheduleG/CharitableDistributionRqrInd0true
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt01319
IRS990ScheduleG/GamingInformationGrp/GrossRevenueBingoAmt010195
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt038379
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt048574
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt047255
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt01319
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesBingoAmt01319
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0false
IRS990ScheduleG/GamingManagerIsDirectorOfcrInd0X
IRS990ScheduleG/GamingManagerPersonNm0EDWARD HETRICK
IRS990ScheduleG/GamingManagerServicesProvTxt0INSURE ALL RECORDS MAINTAINED FOR INSPECTION
IRS990ScheduleG/GamingOwnFacilityPct01.000
IRS990ScheduleG/GamingWithNonmembersInd0false
IRS990ScheduleG/IndividualWithBooksNm0EDWARD HETRICK
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt037 1ST STREET WEST
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0KALISPELL
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0MT
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd059901
IRS990ScheduleG/StatesWhereGamingConductedCd0MT
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0LORI AND MATTHEW MARVIN, TRUSTEES, ARE MARRIED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ALL MEMBERS ARE ALLOWED TO VOTE UPON ANY MATTER BEFORE THE AERIE IF IN GOOD STANDING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL OFFICERS ARE ELECTED TO DEFINED TERMS PER THE AERIE BYLAWS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ALL DECISIONS ARE DETERMINED BY MAJORITY VOTE AT REGULAR BUSINESS MEETINGS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE 990 IS PRESENTED TO THE GOVERNING BODY AT REGULAR SCHEDULED MEETING PRIOR TO FILING. A COPY OF THE 990 IS AVAILABLE FOR MEMBERS AND THE PUBLIC IN THE AERIE SECRETARY OFFICE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE GRAND AERIE HANDBOOK DEFINES THE PROCEDURE FOR DEFINING CONFLICTS OF INTEREST WITH REGARDS TO PERSONNEL MATTERS, SUBCONTRACTOR HIRING AND IN THE EVENT OF A COMPLAINT OR GRIEVANCE AGAINST ANOTHER MEMBER
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE PUBLIC MAY REVIEW THE 990 IN THE AERIE SECRETARY OFFICE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7THE PUBLIC MAY REVIEW THE 990 IN THE AERIE SECRETARY OFFICE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Officer directors etc family relationship Part VI line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Members or stockholder classes and rights Part VI line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Member election for additional members Part VI line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Governing body decisions Part VI line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990 availability to public Part VI line 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Governing documents etc available to public Part VI line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0MT
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0201451
IRS990/TotalAssetsEOYAmt0196077
IRS990/TotalAssetsGrp/BOYAmt0201451
IRS990/TotalAssetsGrp/EOYAmt0196077
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt04442
IRS990/TotalEmployeeCnt05
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0169283
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01884
IRS990/TotalFunctionalExpensesGrp/TotalAmt0171167
IRS990/TotalGrossUBIAmt04466
IRS990/TotalLiabilitiesBOYAmt020699
IRS990/TotalLiabilitiesEOYAmt06366
IRS990/TotalLiabilitiesGrp/BOYAmt020699
IRS990/TotalLiabilitiesGrp/EOYAmt06366
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0180752
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0189711
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt01884
IRS990/TotalReportableCompFromOrgAmt08580
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0171218
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0180126
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt04466
IRS990/TotalVolunteersCnt028
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0201451
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0196077
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TransactionWithControlEntInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt011
IRS990/VotingMembersIndependentCnt011
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ANTHONY BATTELLO
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0WORTHY PRESIDEN
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-10-23

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.69$0.11$2.58$0.50$0.53$0.04
2023Detailed filing. Detailed filing data is available for this year.$2.72$0.11$2.61$0.34$0.48$0.13
2022Detailed filing. Detailed filing data is available for this year.$2.82$0.07$2.75$0.34$0.29$0.05
2021Summary only. Only limited summary data is available for this year.$2.74$0.04$2.70$0.23$0.18$0.05
2020Summary only. Only limited summary data is available for this year.$0.16$0.01$0.15$0.14$0.14$0.00
2019Summary only. Only limited summary data is available for this year.$0.18$0.02$0.16$0.12$0.13$0.02
2018Summary only. Only limited summary data is available for this year.$0.19$0.01$0.18$0.15$0.16$0.01
2017Detailed filing. Detailed filing data is available for this year.$0.20$0.01$0.19$0.18$0.17$0.01
2016Detailed filing. Detailed filing data is available for this year.$0.20$0.02$0.18$0.14$0.14$0.00
2015Summary only. Only limited summary data is available for this year.$0.19$0.01$0.18$0.14$0.15$0.00
2014Summary only. Only limited summary data is available for this year.$0.20$0.01$0.19$0.20$0.20$0.00
2013Summary only. Only limited summary data is available for this year.$0.19$0.00$0.19$0.21$0.29$0.08
2012Summary only. Only limited summary data is available for this year.$0.27$0.00$0.27$0.28$0.31$0.03
2011Summary only. Only limited summary data is available for this year.$0.30$0.00$0.30$0.32$0.32$0.00