Fraternal Order of Eagles #1395

Nonprofit profile at a glance

EIN
310376325
IRS 990 coverage
2020–2024
Forms available
Form 990 2024
Location
Lebanon, OH, USA
Phone
5139323981
Rating
85
Verdict
STRONG
Rating confidence
Moderate

Reported finances

Revenue
$538,361
Expenses
$512,458
Assets
$1,308,198
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

12 people listed

Executive titles in this filing

  • James T Philpot (President)
  • Bill Childers (Jr. Past President)
  • Mike Conn (Vice President)

Highest reported compensation

  • Jimmy Henderson (Scretary): $7,745 total reported compensation
  • Tom Able (Trustee): $500 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The Fraternal Order of Eagles, an international nonprofit unites fraternally in the spirit of liberty, truth, justice and equality, to make human life more desirable by lessening its ills, and by promoting

What it reported doing in 2024

Revenue represents the net profit from bingo pull tabs and lottery machines to help subsidize the food, beverages and bar program and general membership activities

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

STRONG - 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 expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 80
  • Transparency & Controls: 100
  • Accountability: 74
  • Sustainability: 62
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 88.1%; rating input score 88
  • Program expense ratio: 92.4%; rating input score 92
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd 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 8 controls in place; rating input score 38
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • 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: 4.8%; rating input score 50; 50th percentile among comparable filings
  • Total-asset coverage ratio: 2.55; rating input score 71; 71st percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 91; 91st percentile among comparable filings
  • Officer compensation ratio: 1.6%; rating input score 59; 59th percentile among comparable filings

Growth

  • Program expense growth: 10.7% per year; rating input score 100; 65th percentile among comparable filings
  • Revenue growth: 11.6% per year; rating input score 100; 71st percentile among comparable filings
  • Asset growth: 5.2% per year; rating input score 100; 40th percentile among comparable filings

Details

  • Where the money goes: 88.1% of revenue deployed · 92.4% of spending went to programs
  • Governance: 625 of 625 board members independent · 3 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $474K in reported program spending
  • Leadership: top reported pay $8K · 12 people listed
  • Consistency: 22 of 22 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 5 filing years from 2020 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 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: 4 of 7 not reported.
  • Review — Sustainability: Operating margin scored 50/100.
  • Review — Sustainability: Officer compensation ratio scored 59/100.