Civic Intelligence

Fraternal Order of Eagles New Yak Aerie No 2817

EIN 93-0404799 • 501(c)8 • Newport, OR

Profile

Fraternal and social association whose members hold special events and fundraisers through its ladies auxiliary to provide funds for local charities to improve lives and promote peace.

106 E Olive StNewport, OR 97365-3051
Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

64th percentile

0.02x

Higher debt load relative to assets than 64% of similar nonprofits.

501(c)8 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

66th percentile

0.05x

Higher debt load relative to revenue than 66% of similar nonprofits.

501(c)8 • <$500k nonprofits • Source year 2025

Net Margin

90th percentile

36%

Higher net margin than 90% of similar nonprofits.

501(c)8 • <$500k nonprofits • Source year 2025

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)8 • <$500k nonprofits • Source year 2025

Asset Growth

88th percentile

21%

Faster asset growth than 88% of similar nonprofits.

501(c)8 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

61st percentile

6.5%

Faster revenue growth than 61% of similar nonprofits.

501(c)8 • <$500k nonprofits • Annualized from 2024 to 2025

Assets

Up

$213,192

Up $37,447 (+21%) from 2024

Liabilities

Up

$5,009

Up $5,009 from 2024

Net Assets

Up

$208,183

Up $32,438 (+18%) from 2024

Revenue

Up

$97,720

Up $5,952 (+6.5%) from 2024

Expenses

Up

$62,554

Up $17,097 (+38%) from 2024

Net Income

Down

$35,166

Down $11,145 (-24%) from 2024

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$1.5M$1.0M$500K$0Assets 2011: $1,087,403Liabilities 2011: $23,464Net Assets 2011: $1,063,9382011Assets 2012: $1,045,472Liabilities 2012: $5,831Net Assets 2012: $1,039,6412012Assets 2013: $1,016,485Liabilities 2013: $5,831Net Assets 2013: $1,010,6542013Assets 2014: $1,010,839Liabilities 2014: $5,831Net Assets 2014: $1,005,0082014Assets 2015: $1,013,450Liabilities 2015: $0Net Assets 2015: $1,013,4502015Assets 2016: $1,018,987Liabilities 2016: $0Net Assets 2016: $1,018,9872016Assets 2017: $1,027,885Liabilities 2017: $0Net Assets 2017: $1,027,8852017Assets 2018: $469,548Liabilities 2018: $0Net Assets 2018: $469,5482018Assets 2019: $57,060Liabilities 2019: $0Net Assets 2019: $57,0602019Assets 2020: $64,761Liabilities 2020: $0Net Assets 2020: $64,7612020Assets 2021: $60,475Liabilities 2021: $0Net Assets 2021: $60,4752021Assets 2022: $89,459Liabilities 2022: $0Net Assets 2022: $89,4592022Assets 2023: $127,956Liabilities 2023: $0Net Assets 2023: $127,9562023Assets 2024: $175,745Liabilities 2024: $0Net Assets 2024: $175,7452024Assets 2025: $213,192Liabilities 2025: $5,009Net Assets 2025: $208,1832025

Highlighted filing

2025

Assets$213,192
Liabilities$5,009
Net Assets$208,183

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$150K$100K$50K$0-$50KRevenue 2011: $116,484Expenses 2011: $82,091Net Income 2011: $34,3932011Revenue 2012: $67,128Expenses 2012: $79,405Net Income 2012: -$12,2772012Revenue 2013: $60,301Expenses 2013: $81,802Net Income 2013: -$21,5012013Revenue 2014: $39,986Expenses 2014: $45,632Net Income 2014: -$5,6462014Revenue 2015: $50,357Expenses 2015: $51,826Net Income 2015: -$1,4692015Revenue 2016: $39,093Expenses 2016: $33,556Net Income 2016: $5,5372016Revenue 2017: $54,351Expenses 2017: $45,453Net Income 2017: $8,8982017Revenue 2018: $14,507Expenses 2018: $23,628Net Income 2018: -$9,1212018Revenue 2019: $37,101Expenses 2019: $36,316Net Income 2019: $7852019Revenue 2020: $37,676Expenses 2020: $29,975Net Income 2020: $7,7012020Revenue 2021: $16,067Expenses 2021: $20,353Net Income 2021: -$4,2862021Revenue 2022: $57,541Expenses 2022: $28,557Net Income 2022: $28,9842022Revenue 2023: $75,709Expenses 2023: $37,212Net Income 2023: $38,4972023Revenue 2024: $91,768Expenses 2024: $45,457Net Income 2024: $46,3112024Revenue 2025: $97,720Expenses 2025: $62,554Net Income 2025: $35,1662025

Highlighted filing

2025

Revenue$97,720
Expenses$62,554
Net Income$35,166

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.21$0.01$0.21$0.10$0.06$0.04
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.18$0.00$0.18$0.09$0.05$0.05
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.13$0.00$0.13$0.08$0.04$0.04
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.09$0.00$0.09$0.06$0.03$0.03
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.06$0.00$0.06$0.02$0.02$0.00
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.06$0.00$0.06$0.04$0.03$0.01
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.06$0.00$0.06$0.04$0.04$0.00
2018Summary only. Only limited summary data is available for this year.$0.47$0.00$0.47$0.01$0.02$0.01
2017Summary only. Only limited summary data is available for this year.$1.03$0.00$1.03$0.05$0.05$0.01
2016Summary only. Only limited summary data is available for this year.$1.02$0.00$1.02$0.04$0.03$0.01
2015Summary only. Only limited summary data is available for this year.$1.01$0.00$1.01$0.05$0.05$0.00
2014Summary only. Only limited summary data is available for this year.$1.01$0.01$1.01$0.04$0.05$0.01
2013Summary only. Only limited summary data is available for this year.$1.02$0.01$1.01$0.06$0.08$0.02
2012Summary only. Only limited summary data is available for this year.$1.05$0.01$1.04$0.07$0.08$0.01
2011Summary only. Only limited summary data is available for this year.$1.09$0.02$1.06$0.12$0.08$0.03
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jun 1, 2024 to May 31, 2025
Signed
Oct 9, 2025
Return Version
2024v5.0
Gross Receipts
$286,652
Mission and Program Overview

Mission

Fraternal and social association whose members hold special events and fundraisers through its ladies auxiliary to provide funds for local charities to improve lives and promote peace.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$69,282$80,624▲ $11,342
Land, Buildings, and Equipment, Net$74,418$79,918▲ $5,500
Savings and Temporary Cash Investments$31,750$48,300▲ $16,550
Inventories for Sale or Use$295$295→ $0
Total Assets$175,745$213,192▲ $37,447
Other Assets Total-$4,055-
Liabilities
Accounts Payable and Accrued Expenses-$5,009-
Total Liabilities$0$5,009▲ $5,009
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$175,745$208,183▲ $32,438
Total Net Assets Fund Balance$175,745$208,183▲ $32,438
Total Liabilities and Net Assets / Fund Balance$175,745$213,192▲ $37,447

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$10,057$676$8,521
Buildings$29,570$64,000-
Land$40,000--
Equipment$291$58-
Compensation and Service Providers

Board Members and Trustees

NameTitle
Ronald JohnsonPresident
Arlen PhillipsTrustee
Clois MosleyTrustee
Lee WallaceTrustee
Todd ButterfieldTrustee Chai
Wesley RueChaplin
Vella SorensenConductor
Richard CarterInside Guard
Arlen PhillipsPast Preside
Michael SorensonSecretary
Sean Feller-sorensenTreasurer
Larry JohnsonVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$28,384
Program Service Revenue
$0
Investment Income
$666
Other Revenue
$68,670
All Other Contributions
$7,500
Change in Net Assets
$35,166
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$52,554
Grants and Similar Amounts Paid$10,000
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$12,139$10,876-$23,015
Insurance$7,224$4,816-$12,040
Grants to Domestic Individuals$6,500--$6,500
Grants to Domestic Orgs$3,500--$3,500
Office Expenses-$3,256-$3,256
Fees for Services Accounting-$1,800-$1,800
Other Expenses-$1,740-$1,740
All Other Expenses-$1,324-$1,324
Conferences and Meetings-$373-$373
Depreciation Depletion-$293-$293
Total Functional Expenses$29,363$33,191$0$62,554
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$149,259
Gaming Direct Expenses$118,856
Fundraising Direct Expenses$1,972
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Fundraising$20,000---
Total Events$20,000-$1,972$-1,972
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
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

New yak aerie no. 2817 is organized with dues paying members who meet weekly to approve aerie business decisions as presented by the executive committee.

Form 990, Page 6, Part VI, Line 7A

The annual slate of officers are nominated and presented to the membership at the annual meeting to vote their approval or disapproval of the new officers and trustees.

Form 990, Page 6, Part VI, Line 7B

Management and governance policies and procedures are contained in the fraternal order of eagles (foe) annotated statutes and local bylaws administered by new yak aerie no. 2817 subject to approval by aerie members.

Form 990, Page 6, Part VI, Line 11B

Form 990 review process includes distributing copies of the form to officers and trustees via board packet or email after completion of the form by the contracted cpa each year. The 990 is then discussed and approved at the next trustee meeting, or, if time is short, discussion and approval consensus to obtained via phone or email prior to filing form 990 each year.

Form 990, Page 6, Part VI, Line 12C

As outlined in the fraternal order of eagles grand aerie statutes, local bylaws, and house rules, monitored by local aerie officers.

Form 990, Page 6, Part VI, Line 15A

Compensation for officers, trustees and management approval process per foe annotated statutes and local aerie bylaws under internal revenue service group exemption 0102. In this fiscal year, no officers or trustees were paid a stipend.

Form 990, Page 6, Part VI, Line 15B

Compensation for employees review and approval process per foe grand aerie annotated statutes and local aerie bylaws under internal revenue service group exemption 0102. Compensation is set by the board of trustees utilizing comparable wage data for similar local positions, is reviewed at least annually, and is approved by the board of trustees prior to any hiring or wage/stipend increases.

Form 990, Page 6, Part VI, Line 19

Governing documents, policies, and financial statements are available by advance appointment at the office location, or by written request to the address on this return. Annual form 990 is also available at guidestar.org. Governance and operating policies and procedures are available at foe grand aerie's website at www.foe.com.

Filing and Contact Details

Filer

Filer Name
Fraternal Order of Eagles
EIN
93-0404799
Phone
5412652430
Address
106 E OLIVE ST, NEWPORT, OR 97365-3051

Signing Officer

Name
Michael Sorenson
Title
Secretary
Phone
5412652430
Signed
2025-10-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Ronald Johnson
Legal Domicile
Or
Voting Board Members
4
Independent Board Members
4
Employees
0
Volunteers
180

Preparer

Firm
Grimstad & Associate
Address
PO BOX 1930, NEWPORT, OR 97365
Preparer
Signe Grimstad
Phone
5412655411
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Part I, Line 6

Volunteers provide services for fundraising events, dinners, breakfasts with proceeds raised to benefit charities. Volunteers also serve as trustees and directors, and perform maintenance tasks for the facilities.

Form 990, Part XI, Line 9

Book / tax depreciation difference -2,728

Raw XML AppendixShowing 400 of 413 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/OtherExpensesGrp/Desc2EQUIPMENT RENTAL
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IRS990ScheduleD/EquipmentGrp/BookValueAmt0291
IRS990ScheduleD/EquipmentGrp/DepreciationAmt058
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt0349
IRS990ScheduleD/LandGrp/BookValueAmt040000
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt040000
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt010057
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0676
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IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt08521
IRS990ScheduleD/TotalBookValueLandBuildingsAmt079918
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IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
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IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt01972
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentEvent1Amt01972
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IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt0118856
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt0118856
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt0149259
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt0149259
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt030403
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0false
IRS990ScheduleG/GamingWithNonmembersInd0false
IRS990ScheduleG/IndividualWithBooksNm0MIKE SORENSEN
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt0106 E OLIVE ST
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0NEWPORT
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0OR
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd097365
IRS990ScheduleI/GrantRecordsMaintainedInd0false
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IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt11000
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt24500
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0SCHOLARSHIP
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt1SCHOLARSHIP
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt2MEMBERS IN NEED
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IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt11
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0VOLUNTEERS PROVIDE SERVICES FOR FUNDRAISING EVENTS, DINNERS, BREAKFASTS WITH PROCEEDS RAISED TO BENEFIT CHARITIES. VOLUNTEERS ALSO SERVE AS TRUSTEES AND DIRECTORS, AND PERFORM MAINTENANCE TASKS FOR THE FACILITIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NEW YAK AERIE NO. 2817 IS ORGANIZED WITH DUES PAYING MEMBERS WHO MEET WEEKLY TO APPROVE AERIE BUSINESS DECISIONS AS PRESENTED BY THE EXECUTIVE COMMITTEE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ANNUAL SLATE OF OFFICERS ARE NOMINATED AND PRESENTED TO THE MEMBERSHIP AT THE ANNUAL MEETING TO VOTE THEIR APPROVAL OR DISAPPROVAL OF THE NEW OFFICERS AND TRUSTEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3MANAGEMENT AND GOVERNANCE POLICIES AND PROCEDURES ARE CONTAINED IN THE FRATERNAL ORDER OF EAGLES (FOE) ANNOTATED STATUTES AND LOCAL BYLAWS ADMINISTERED BY NEW YAK AERIE NO. 2817 SUBJECT TO APPROVAL BY AERIE MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4FORM 990 REVIEW PROCESS INCLUDES DISTRIBUTING COPIES OF THE FORM TO OFFICERS AND TRUSTEES VIA BOARD PACKET OR EMAIL AFTER COMPLETION OF THE FORM BY THE CONTRACTED CPA EACH YEAR. THE 990 IS THEN DISCUSSED AND APPROVED AT THE NEXT TRUSTEE MEETING, OR, IF TIME IS SHORT, DISCUSSION AND APPROVAL CONSENSUS TO OBTAINED VIA PHONE OR EMAIL PRIOR TO FILING FORM 990 EACH YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5AS OUTLINED IN THE FRATERNAL ORDER OF EAGLES GRAND AERIE STATUTES, LOCAL BYLAWS, AND HOUSE RULES, MONITORED BY LOCAL AERIE OFFICERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6COMPENSATION FOR OFFICERS, TRUSTEES AND MANAGEMENT APPROVAL PROCESS PER FOE ANNOTATED STATUTES AND LOCAL AERIE BYLAWS UNDER INTERNAL REVENUE SERVICE GROUP EXEMPTION 0102. IN THIS FISCAL YEAR, NO OFFICERS OR TRUSTEES WERE PAID A STIPEND.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7COMPENSATION FOR EMPLOYEES REVIEW AND APPROVAL PROCESS PER FOE GRAND AERIE ANNOTATED STATUTES AND LOCAL AERIE BYLAWS UNDER INTERNAL REVENUE SERVICE GROUP EXEMPTION 0102. COMPENSATION IS SET BY THE BOARD OF TRUSTEES UTILIZING COMPARABLE WAGE DATA FOR SIMILAR LOCAL POSITIONS, IS REVIEWED AT LEAST ANNUALLY, AND IS APPROVED BY THE BOARD OF TRUSTEES PRIOR TO ANY HIRING OR WAGE/STIPEND INCREASES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8GOVERNING DOCUMENTS, POLICIES, AND FINANCIAL STATEMENTS ARE AVAILABLE BY ADVANCE APPOINTMENT AT THE OFFICE LOCATION, OR BY WRITTEN REQUEST TO THE ADDRESS ON THIS RETURN. ANNUAL FORM 990 IS ALSO AVAILABLE AT GUIDESTAR.ORG. GOVERNANCE AND OPERATING POLICIES AND PROCEDURES ARE AVAILABLE AT FOE GRAND AERIE'S WEBSITE AT WWW.FOE.COM.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9BOOK / TAX DEPRECIATION DIFFERENCE -2,728
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 1, PART I, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9FORM 990, PART XI, LINE 9
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IRS990/TerminateOperationsInd0false
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IRS990/TotalRevenueGrp/TotalRevenueColumnAmt097720
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MICHAEL SORENSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SECRETARY
ReturnHeader/BusinessOfficerGrp/PhoneNum05412652430
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-10-09
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0FRATERNAL ORDER OF EAGLES
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0NEW YAK AERIE NO 2817
ReturnHeader/Filer/BusinessNameControlTxt0FRAT
ReturnHeader/Filer/EIN0930404799
ReturnHeader/Filer/PhoneNum05412652430
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ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0931041672
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0GRIMSTAD & ASSOCIATE

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