Fraternal Order Eagles Aerie 1161

Nonprofit profile at a glance

EIN
310287145
IRS 990 coverage
2010–2022
Forms available
Form 990 2022
Location
Hillsboro, OH, USA
Rating
79
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$695,434
Expenses
$514,544
Assets
$535,297
Liabilities
$6,879

Source: IRS Form 990. Selected filing: tax year 2022. Amounts in USD.

Leadership & pay

11 people listed

Executive titles in this filing

  • Richard L Vilvens (President)
  • Patrick Ryan (Vice President)
  • Jimmie North (Past President)

Highest reported compensation

  • Shawn Thomsen (Treasurer): $22,530 total reported compensation
  • Charles Roberts (Secretary): $8,607 total reported compensation
  • Jason Gall (Trustee): $1,020 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2022. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Fraternal organization raising funds for charities

What it reported doing in 2022

Donated $ 115025 to Ohio Aerie Charity Fund and local charities

Operating model

Revenue model
Other-operating. 92% of the money available for current operations came from other operating revenue.
Distribution model
Hybrid. The nonprofit split its reported program spending across 67% for direct work, and 33% for grants.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and some filed totals do not add up.

Rating breakdown

  • Financial Efficiency: 75
  • Transparency & Controls: 91
  • Accountability: 72
  • Sustainability: 65
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 82.9%; rating input score 83
  • Program expense ratio: 87.8%; rating input score 88
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 8th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 3 of 9 controls in place; rating input score 33
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 26%; rating input score 82; 82nd percentile among comparable filings
  • Total-asset coverage ratio: 1.04; rating input score 43; 43rd percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 69; 69th percentile among comparable filings
  • Officer compensation ratio: 7.1%; rating input score 47; 47th percentile among comparable filings

Growth

  • Program expense growth: 8.7% per year; rating input score 100; 62nd percentile among comparable filings
  • Revenue growth: 5.9% per year; rating input score 100; 52nd percentile among comparable filings
  • Asset growth: -1.1% per year; rating input score 0; 16th percentile among comparable filings

Details

  • Where the money goes: 82.9% of revenue deployed · 87.8% of spending went to programs
  • Governance: 11 of 11 board members independent · 3 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $452K in reported program spending
  • Leadership: top reported pay $23K · 11 people listed
  • Consistency: 23 of 24 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules
  • Filing history: 10 filing years from 2010 to 2022
  • Contacts: How to reach this organization
  • Money network: 11 filed money-flow records
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Moderate — Accountability: Governance controls: 5 of 8 not reported.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 43/100.
  • Moderate — Sustainability: Officer compensation ratio scored 47/100.