Civic Intelligence

Fraternal Order of Eagles Aerie 2093

990 • Fiscal year 2023 • EIN 93-0170027

Jun 01, 2022 to May 31, 2023 • Filed on Aug 29, 2023

2000 Table Rock RoadMedford, OR 97501

(541) 773-9056

Siviq Scores

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

Liabilities / Assets

50th percentile

0.02x

Higher debt load relative to assets than 50% of similar nonprofits.

2023 filings • 501(c)8 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on this filing.

Source year 2023

Net Margin

100th percentile

771%

Higher net margin than 100% of similar nonprofits.

2023 filings • 501(c)8 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

61st percentile

$6,543

Higher top officer pay than 61% of similar nonprofits.

2023 filings • 501(c)8 • $1M-$5M nonprofits • Source year 2023

Asset Growth

2nd percentile

-17%

Faster asset growth than 2% of similar nonprofits.

2023 filings • 501(c)8 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

Score unavailable

No value available

A valid growth rate could not be computed from the available filing history.

Annualized from 2022 to 2023

Assets

Down

$1,350,608

Down $267,018 (-17%) from 2022

Net Assets

Down

$1,323,930

Down $293,696 (-18%) from 2022

Liabilities

Up

$26,678

Up $26,678 from 2022

Revenue

Down

-$38,105

Down $126,557 (-143%) from 2022

Expenses

Down

$255,591

Down $1,952 (-0.8%) from 2022

Net Income

Down

-$293,696

Down $124,605 (-74%) from 2022

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: $1,870,383Liabilities 2011: $4,712Net Assets 2011: $1,865,6712011Assets 2012: $1,892,386Liabilities 2012: $2,608Net Assets 2012: $1,889,7782012Assets 2013: $1,828,026Liabilities 2013: $3,372Net Assets 2013: $1,824,6542013Assets 2014: $1,851,341Liabilities 2014: $3,709Net Assets 2014: $1,847,6322014Assets 2015: $1,948,595Liabilities 2015: $9,266Net Assets 2015: $1,939,3292015Assets 2016: $2,125,174Liabilities 2016: $6,824Net Assets 2016: $2,118,3502016Assets 2017: $2,254,135Liabilities 2017: $5,470Net Assets 2017: $2,248,6652017Assets 2018: $2,135,195Liabilities 2018: $0Net Assets 2018: $2,135,1952018Assets 2019: $2,049,314Liabilities 2019: $4,728Net Assets 2019: $2,044,5862019Assets 2020: $1,978,961Liabilities 2020: $509Net Assets 2020: $1,978,4522020Assets 2021: $1,786,717Liabilities 2021: $0Net Assets 2021: $1,786,7172021Assets 2022: $1,617,626Liabilities 2022: $0Net Assets 2022: $1,617,6262022Assets 2023: $1,350,608Liabilities 2023: $26,678Net Assets 2023: $1,323,9302023Assets 2024: $1,206,854Liabilities 2024: $20,953Net Assets 2024: $1,185,9012024Assets 2025: $1,111,317Liabilities 2025: $17,540Net Assets 2025: $1,093,7772025

Highlighted filing

2023

Assets$1,350,608
Liabilities$26,678
Net Assets$1,323,930

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2011: $974,009Expenses 2011: $220,383Net Income 2011: $753,6262011Revenue 2012: $257,485Expenses 2012: $233,378Net Income 2012: $24,1072012Revenue 2013: $294,090Expenses 2013: $359,214Net Income 2013: -$65,1242013Revenue 2014: $322,178Expenses 2014: $299,200Net Income 2014: $22,9782014Revenue 2015: $387,435Expenses 2015: $295,738Net Income 2015: $91,6972015Revenue 2016: $449,879Expenses 2016: $270,858Net Income 2016: $179,0212016Revenue 2017: $415,816Expenses 2017: $285,501Net Income 2017: $130,3152017Revenue 2018: $223,582Expenses 2018: $337,052Net Income 2018: -$113,4702018Revenue 2019: $197,567Expenses 2019: $288,176Net Income 2019: -$90,6092019Revenue 2020: $144,991Expenses 2020: $211,125Net Income 2020: -$66,1342020Revenue 2021: $16,407Expenses 2021: $208,142Net Income 2021: -$191,7352021Revenue 2022: $88,452Expenses 2022: $257,543Net Income 2022: -$169,0912022Revenue 2023: -$38,105Expenses 2023: $255,591Net Income 2023: -$293,6962023Revenue 2024: $1,885Expenses 2024: $139,914Net Income 2024: -$138,0292024Revenue 2025: $122,164Expenses 2025: $214,288Net Income 2025: -$92,1242025

Highlighted filing

2023

Revenue-$38,105
Expenses$255,591
Net Income-$293,696
Jump To
Filing Snapshot
Filing Period
Jun 1, 2022 to May 31, 2023
Signed
Aug 29, 2023
Return Version
2022v5.0
Gross Receipts
$1,152,999
Mission and Program Overview

Mission

Organization unites fraternally in the spirit of liberty, truth, justice and equality, to make human life more desirable by lessening its ills, and by promoting peace, prosperity, gladness and hope.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$1,617,626$1,323,930▼ $293,696
Land, Buildings, and Equipment, Net$1,216,369$1,139,432▼ $76,937
Cash and Non-Interest-Bearing Accounts$204,682$159,124▼ $45,558
Inventories for Sale or Use$28,275$30,238▲ $1,963
Savings and Temporary Cash Investments$168,300$21,814▼ $146,486
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-
Intangible Assets-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$1,617,626$1,350,608▼ $267,018
Other Assets Total-$0-
Liabilities
Other Liabilities-$26,678-
Total Liabilities$0$26,678▲ $26,678
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,617,626$1,323,930▼ $293,696
Total Liabilities and Net Assets / Fund Balance$1,617,626$1,350,608▼ $267,018

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,059,074$2,411,774$3,470,848
Equipment$72,872$252,744$325,616
Other Land Buildings$7,486$1,248$8,734
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
William HastingsSecretaryPT$6,543$6,543
Jeff KingSecretaryPT$2,718$2,718

Board Members and Trustees

NameTitle
Joe JohnsonPresident
Robert BufordVice President
Dan ReevesTrustee
David BowenTrustee
Doug PalmerTrustee
Jay StineTrustee
Scott RudenTrustee
Martin PierceTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$9,278
Program Service Revenue
$33,148
Investment Income
$863
Other Revenue
$-81,394
All Other Contributions
$9,278
Change in Net Assets
$-293,696
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$178,577
Salaries, Compensation, and Employee Benefits$77,014
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy---$70,693
Other Salaries and Wages---$67,753
Insurance---$25,642
Depreciation Depletion---$17,877
Current Officers, Directors, Trustees, and Key Employees---$9,261
All Other Expenses---$5,089
Office Expenses---$4,795
Other Expenses---$3,450
Fees for Services Accounting---$3,450
Advertising---$2,881
Conferences and Meetings---$980
Fees for Services Other---$895
Travel---$609
Total Functional Expenses$0$0$0$255,591
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$533,603
Gaming Direct Expenses$417,309
Fundraising Direct Expenses$413,976
Fundraising Gross Income$304,539
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Members Services$304,539$304,539$370,576$-66,037
Total Events$304,539$304,539$413,976$-109,437
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-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Oopm Loan$26,678
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 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
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

Form 990, Part VI, Section B, Line 11B

No review was or will be conducted.

Form 990, Part VI, Section C, Line 19

Documents available upon request

Filing and Contact Details

Filer

Filer Name
Fraternal Order of Eagles Aerie 2093
EIN
93-0170027
Phone
5417739056
Address
2000 TABLE ROCK ROAD, MEDFORD, OR 97501

Signing Officer

Name
William Hastings
Title
Secretary
Signed
2023-08-29
Discuss with paid preparer
Yes

Organization Details

Voting Board Members
9
Independent Board Members
9
Employees
18
Volunteers
150

Preparer

Firm
Richard W Brewster CPA PC
Address
670 Superior Ct 106, Medford, OR 97504
Preparer
Richard W Brewster CPA
Phone
5417731885
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IRS990/OtherRevenueMiscGrp/Desc2CONVENTIONS
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt05971
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt11105
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt2935
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt05971
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt11105
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt2935
IRS990/OtherRevenueTotalAmt08011
IRS990/OtherSalariesAndWagesGrp/TotalAmt067753
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/TotalAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0Membership Dues & Assessments
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt033148
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt033148
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0984
IRS990/PYInvestmentIncomeAmt0448
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0214564
IRS990/PYOtherRevenueAmt058697
IRS990/PYProgramServiceRevenueAmt028323
IRS990/PYRevenuesLessExpensesAmt0-169091
IRS990/PYSalariesCompEmpBnftPaidAmt042979
IRS990/PYTotalExpensesAmt0257543
IRS990/PYTotalRevenueAmt088452
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-293696
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt0-96262
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt01617626
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt01323930
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0168300
IRS990/SavingsAndTempCashInvstGrp/EOYAmt021814
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt01059074
IRS990ScheduleD/BuildingsGrp/DepreciationAmt02411774
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt03470848
IRS990ScheduleD/EquipmentGrp/BookValueAmt072872
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0252744
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0325616
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt07486
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt01248
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt08734
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt026678
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0OOPM LOAN
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01139432
IRS990ScheduleD/TotalLiabilityAmt026678
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/CharitableDistributionRqrInd0false
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt0413976
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentEvent1Amt043400
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentTotalEventsAmt043400
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0MEMBERS SERVICES
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt0304539
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt0304539
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt0304539
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt0304539
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt0-109437
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt0370576
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt0370576
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt0417309
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt0533603
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt0533603
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt0116294
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssOtherGamingAmt0417309
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt0417309
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0false
IRS990ScheduleG/GamingOwnFacilityPct01.00000
IRS990ScheduleG/GamingWithNonmembersInd0false
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/StatesWhereGamingConductedCd0OR
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0No review was or will be conducted.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DOCUMENTS AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section C, Line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01617626
IRS990/TotalAssetsEOYAmt01350608
IRS990/TotalAssetsGrp/BOYAmt01617626
IRS990/TotalAssetsGrp/EOYAmt01350608
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt09278
IRS990/TotalEmployeeCnt018
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0255591
IRS990/TotalGrossUBIAmt0-96262
IRS990/TotalLiabilitiesEOYAmt026678
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt026678
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01617626
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01323930
IRS990/TotalProgramServiceRevenueAmt033148
IRS990/TotalReportableCompFromOrgAmt09261
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0158316
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0-38105
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt0-96262
IRS990/TotalVolunteersCnt0150
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01617626
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01350608
IRS990/TravelGrp/TotalAmt0609
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt02000 TABLE ROCK ROAD
IRS990/USAddress/CityNm0MEDFORD
IRS990/USAddress/StateAbbreviationCd0OR
IRS990/USAddress/ZIPCd097501
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/FederatedAssuranceLevelCd0FAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.11$0.02$1.09$0.12$0.21$0.09
2024Detailed filing. Detailed filing data is available for this year.$1.21$0.02$1.19$0.00$0.14$0.14
2023Detailed filing. Detailed filing data is available for this year.$1.35$0.03$1.32$0.04$0.26$0.29
2022Detailed filing. Detailed filing data is available for this year.$1.62$0.00$1.62$0.09$0.26$0.17
2021Detailed filing. Detailed filing data is available for this year.$1.79$0.00$1.79$0.02$0.21$0.19
2020Detailed filing. Detailed filing data is available for this year.$1.98$0.00$1.98$0.14$0.21$0.07
2019Detailed filing. Detailed filing data is available for this year.$2.05$0.00$2.04$0.20$0.29$0.09
2018Detailed filing. Detailed filing data is available for this year.$2.14$0.00$2.14$0.22$0.34$0.11
2017Detailed filing. Detailed filing data is available for this year.$2.25$0.01$2.25$0.42$0.29$0.13
2016Detailed filing. Detailed filing data is available for this year.$2.13$0.01$2.12$0.45$0.27$0.18
2015Detailed filing. Detailed filing data is available for this year.$1.95$0.01$1.94$0.39$0.30$0.09
2014Summary only. Only limited summary data is available for this year.$1.85$0.00$1.85$0.32$0.30$0.02
2013Summary only. Only limited summary data is available for this year.$1.83$0.00$1.82$0.29$0.36$0.07
2012Summary only. Only limited summary data is available for this year.$1.89$0.00$1.89$0.26$0.23$0.02
2011Summary only. Only limited summary data is available for this year.$1.87$0.00$1.87$0.97$0.22$0.75
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2023 filings • 501(c)8 • $1M-$5M nonprofits