Civic Intelligence

Fraternal Order of Eagles

EIN 93-0926922 • 501(c)8 • Lincoln City, OR

Profile

The fraternal order of eagels, an international non-profit organization, unites fraternally in the spirit of liberty, truth, justice, and equality, to make human life more desireable by lessinging its ills, and by promoting peace, prosperity, gladness and hope.

PO Box 963Lincoln City, OR 97367

n/A

Siviq Scores

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

Liabilities / Assets

30th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)8 • $500k-$1M nonprofits • Source year 2025

Liabilities / Revenue

31st percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)8 • $500k-$1M nonprofits • Source year 2025

Net Margin

10th percentile

-25%

Higher net margin than 10% of similar nonprofits.

501(c)8 • $500k-$1M nonprofits • Source year 2025

Top Officer Pay

70th percentile

$0

Higher top officer pay than 70% of similar nonprofits.

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

$500k-$1M nonprofits • Source year 2014

Asset Growth

28th percentile

-1.7%

Faster asset growth than 28% of similar nonprofits.

501(c)8 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Revenue Growth

6th percentile

-33%

Faster revenue growth than 6% of similar nonprofits.

501(c)8 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets30th percentile

Assets

Down

$569,585

Down $9,846 (-1.7%) from 2024

Liabilities

Flat

$0

Flat from 2024

Net Assets

Down

$569,585

Down $9,846 (-1.7%) from 2024

Operations
Liabilities / Revenue31st percentileNet Margin10th percentile

Revenue

Down

$39,129

Down $19,451 (-33%) from 2024

Expenses

Down

$48,974

Down $2,395 (-4.7%) from 2024

Net Income

Down

-$9,845

Down $17,056 (-237%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth28th percentile

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

$600K$400K$200K$0Assets 2011: $379,972Liabilities 2011: $2,1812011Assets 2012: $366,688Liabilities 2012: $882Net Assets 2012: $365,8062012Assets 2013: $364,398Liabilities 2013: $02013Assets 2014: $371,676Liabilities 2014: $583Net Assets 2014: $371,0932014Assets 2015: $357,979Liabilities 2015: $1,5082015Assets 2016: $372,358Liabilities 2016: $7592016Assets 2017: $391,158Liabilities 2017: $512017Assets 2018: $397,091Liabilities 2018: $1992018Assets 2019: $312Liabilities 2019: $3122019Assets 2020: $407,279Liabilities 2020: $1202020Assets 2024: $579,431Liabilities 2024: $0Net Assets 2024: $579,4312024Assets 2025: $569,585Liabilities 2025: $0Net Assets 2025: $569,5852025

Highlighted filing

2025

Assets$569,585
Liabilities$0
Net Assets$569,585
Open 2025 Filing

Operations Trend

Revenue Growth6th percentile

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

$100K$50K$0-$50KRevenue 2011: $65,253Expenses 2011: $58,715Net Income 2011: $6,5382011Revenue 2012: $47,255Expenses 2012: $56,286Net Income 2012: -$9,0312012Revenue 2013: $28,671Expenses 2013: $30,480Net Income 2013: -$1,8092013Revenue 2014: $67,782Expenses 2014: $61,087Net Income 2014: $6,6952014Revenue 2015: $74,528Expenses 2015: $89,318Net Income 2015: -$14,7902015Revenue 2016: $66,404Expenses 2016: $51,316Net Income 2016: $15,0882016Revenue 2017: $70,017Expenses 2017: $51,154Net Income 2017: $18,8632017Revenue 2018: $55,270Expenses 2018: $49,485Net Income 2018: $5,7852018Revenue 2019: $0Expenses 2019: $0Net Income 2019: $02019Revenue 2020: $48,556Expenses 2020: $40,604Net Income 2020: $7,9522020Revenue 2024: $58,580Expenses 2024: $51,369Net Income 2024: $7,2112024Revenue 2025: $39,129Expenses 2025: $48,974Net Income 2025: -$9,8452025

Highlighted filing

2025

Revenue$39,129
Expenses$48,974
Net Income-$9,845
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$569,585
Liabilities
$0
Net assets
$569,585
Revenue
$39,129
Expenses
$48,974
Net income
-$9,845
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$5.70$0.00$5.70$0.39$0.49$0.10
2024Detailed filing. Detailed filing data is available for this year.$5.79$0.00$5.79$0.59$0.51$0.07
2020Summary only. Only limited summary data is available for this year.$4.07$0.00$0.49$0.41$0.08
2019Summary only. Only limited summary data is available for this year.$0.00$0.00$0.00$0.00$0.00
2018Summary only. Only limited summary data is available for this year.$3.97$0.00$0.55$0.49$0.06
2017Summary only. Only limited summary data is available for this year.$3.91$0.00$0.70$0.51$0.19
2016Summary only. Only limited summary data is available for this year.$3.72$0.01$0.66$0.51$0.15
2015Summary only. Only limited summary data is available for this year.$3.58$0.02$0.75$0.89$0.15
2014Detailed filing. Detailed filing data is available for this year.$3.72$0.01$3.71$0.68$0.61$0.07
2013Summary only. Only limited summary data is available for this year.$3.64$0.00$0.29$0.30$0.02
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.67$0.01$3.66$0.47$0.56$0.09
2011Summary only. Only limited summary data is available for this year.$3.80$0.02$0.65$0.59$0.07
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jun 1, 2024 to May 31, 2025
Signed
Oct 7, 2025
Return Version
2024v5.2
Gross Receipts
$52,546
Mission and Program Overview

Mission

The fraternal order of eagels, an international non-profit organization, unites fraternally in the spirit of liberty, truth, justice, and equality, to make human life more desireable by lessinging its ills, and by promoting peace, prosperity, gladness and hope.

The fraternal order of eagels, an international non-profit organization, unites fraternally in the spirit of liberty, truth, justice, and equality, to make human life more desireable.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$164,599$154,753▼ $9,846
Savings and Temporary Cash Investments$0$0→ $0
Accounts Receivable$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Investments in Publicly Traded Securities$0$0→ $0
Land, Buildings, and Equipment, Net$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Prepaid Expenses and Deferred Charges$0$0→ $0
Total Assets$579,431$569,585▼ $9,846
Other Assets Total$414,832$414,832→ $0
Liabilities
Accounts Payable and Accrued Expenses$0$0→ $0
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Other Liabilities$0$0→ $0
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$579,431$569,585▼ $9,846
Net Assets With Donor Restrictions$0$0→ $0
Total Net Assets Fund Balance$579,431$569,585▼ $9,846
Total Liabilities and Net Assets / Fund Balance$579,431$569,585▼ $9,846

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$111,000--
Compensation and Service Providers
Top Officer Pay70th percentile

Board Members and Trustees

NameTitle
Donald ElmorePresident
Frank NapoleonVice President
Dave RandlemannTrustee
MIKE O'BRIENTrustee
Phillip BowlesTrustee
Trapper WyattTrustee
Greg JonesTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$15,852
Program Service Revenue
$36,577
Investment Income
$100
Other Revenue
$-13,400
All Other Contributions
$10,780
Change in Net Assets
$-9,845
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$38,974
Grants and Similar Amounts Paid$10,000
Total Fundraising Expense$7,149
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$15,843--$15,843
Grants to Domestic Individuals$10,000--$10,000
Insurance$7,604--$7,604
Office Expenses-$288-$288
Other Expenses$125$251$7,149$251
Total Functional Expenses$41,286$539$7,149$48,974
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Gaming Direct Expenses$0
Gaming Gross Income$0
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
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
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 11

“Documents can be reviewed by contacting greg jones”

Form 990, Part VI, Line 19

“Documents can be made available by contacting greg jones”

Filing and Contact Details

Filer

Filer Name
Fraternal Order of Eagles
EIN
93-0926922
In Care Of
% GREG JONES
Phone
5419963679
Address
PO BOX 963, Lincoln City, OR 97367

Signing Officer

Name
Greg Jones
Title
Treasurer
Phone
5419963679
Signed
2025-10-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Greg Jones
Formed
1868
Legal Domicile
Or
Voting Board Members
7
Independent Board Members
7
Employees
0
Volunteers
12

Preparer

Firm
H and R Block
Address
865 NE HWY 99 W, MCMINNVILLE, OR 97128
Preparer
Brittany H MacDonald
Phone
5034724596
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 8

“Prior year tax preparer neglected to include certain assets on prior year return resulting in an inaccurate starting net asset balance for this fiscal year.”

Form 990 Page 10, Line 24

“ROUNDING ERROR -1”

Raw XML Appendix393 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/ProgramServicesAmt07714
IRS990/OtherExpensesGrp/ProgramServicesAmt1125
IRS990/OtherExpensesGrp/TotalAmt07714
IRS990/OtherExpensesGrp/TotalAmt1125
IRS990/OtherExpensesGrp/TotalAmt27149
IRS990/OtherExpensesGrp/TotalAmt3251
IRS990/OtherLiabilitiesGrp/BOYAmt00
IRS990/OtherLiabilitiesGrp/EOYAmt00
IRS990/OtherRevenueMiscGrp/BusinessCd0999999
IRS990/OtherRevenueMiscGrp/Desc0OTHER
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt017
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt017
IRS990/OtherRevenueTotalAmt017
IRS990/OtherSalariesAndWagesGrp/TotalAmt00
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt00
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayrollTaxesGrp/TotalAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliciesReferenceChaptersInd0true
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt00
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0GREG JONES
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0722100
IRS990/ProgramServiceRevenueGrp/Desc0FOOD AND BAR
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt036577
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt036577
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt030444
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt02452
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt051369
IRS990/PYOtherRevenueAmt0-13531
IRS990/PYProgramServiceRevenueAmt039215
IRS990/PYRevenuesLessExpensesAmt07211
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt051369
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt058580
IRS990/RcvblFromDisqualifiedPrsnGrp/BOYAmt00
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/BOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-9845
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/PersonalAmt00
IRS990/RentalIncomeOrLossGrp/RealAmt00
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0114009
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt1124212
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt253265
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt312346
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt4111000
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0LAND
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1IMPROVEMENTS
IRS990ScheduleD/OtherAssetsOrgGrp/Desc2EQUIPMENT
IRS990ScheduleD/OtherAssetsOrgGrp/Desc3FURNITURE
IRS990ScheduleD/OtherAssetsOrgGrp/Desc4IMPROVEMENTS
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0414832
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DOCUMENTS CAN BE REVIEWED BY CONTACTING GREG JONES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DOCUMENTS CAN BE MADE AVAILABLE BY CONTACTING GREG JONES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2PRIOR YEAR TAX PREPARER NEGLECTED TO INCLUDE CERTAIN ASSETS ON PRIOR YEAR RETURN RESULTING IN AN INACCURATE STARTING NET ASSET BALANCE FOR THIS FISCAL YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ROUNDING ERROR -1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART XI, LINE 8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990 PAGE 10, LINE 24
IRS990/SchoolOperatingInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0OR
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondLiabilitiesGrp/BOYAmt00
IRS990/TaxExemptBondLiabilitiesGrp/EOYAmt00
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0579431
IRS990/TotalAssetsEOYAmt0569585
IRS990/TotalAssetsGrp/BOYAmt0579431
IRS990/TotalAssetsGrp/EOYAmt0569585
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt015852
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt07149
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0539
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt041286
IRS990/TotalFunctionalExpensesGrp/TotalAmt048974
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0579431
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0569585
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt041286
IRS990/TotalProgramServiceRevenueAmt036577
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt036694
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt039129
IRS990/TotalVolunteersCnt012
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0579431
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0569585
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/TotalAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt00
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 963
IRS990/USAddress/CityNm0Lincoln City
IRS990/USAddress/StateAbbreviationCd0OR
IRS990/USAddress/ZIPCd097367
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Greg Jones
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/PhoneNum05419963679
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-10-07
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0FRATERNAL ORDER OF EAGLES
ReturnHeader/Filer/BusinessNameControlTxt0FRAT
ReturnHeader/Filer/EIN0930926922
ReturnHeader/Filer/InCareOfNm0% GREG JONES
ReturnHeader/Filer/PhoneNum05419963679
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 963
ReturnHeader/Filer/USAddress/CityNm0Lincoln City
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OR
ReturnHeader/Filer/USAddress/ZIPCd097367
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0H AND R BLOCK
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0865 NE HWY 99 W
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MCMINNVILLE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd097128
ReturnHeader/PreparerPersonGrp/PhoneNum05034724596
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Brittany H MacDonald
ReturnHeader/ReturnTs02025-10-13T19:33:51-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-06-01
ReturnHeader/TaxPeriodEndDt02025-05-31
ReturnHeader/TaxYr02024

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