Fraternal Order of Eagles

Nonprofit profile at a glance

EIN
240583300
IRS 990 coverage
2012–2025
Forms available
Form 990 2025, Form 990-N 2013
Location
Bethlehem, PA, USA
Phone
6108671310
Rating
78
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$64,004
Expenses
$93,217
Assets
$194,755
Liabilities
$106

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

10 people listed

Executive titles in this filing

  • Jerome Luckey (Vice President)
  • James Baab (President)

Highest reported compensation

  • Jeffrey DeAngelis (Secretary): $5,767 total reported compensation
  • George Guzman (Chaplain): $2,475 total reported compensation
  • Michael Hadden (Trustee): $600 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

1. Providing opportunity for members to meet and socialize.2. Providing charitable contributions to religious, charitable, scientific, literary, and educational institutions.

What it reported doing in 2025

Funeral benefits paid to members

Operating model

Revenue model
Other-operating. 63% of the money available for current operations came from other operating revenue.
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

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 program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 88
  • Transparency & Controls: 90
  • Accountability: 74
  • Sustainability: 28
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 96.9%; rating input score 97
  • 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; 64th percentile among comparable filings
  • Governance controls: 3 of 8 controls in place; rating input score 38
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • 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: -45.6%; rating input score 26; 26th percentile among comparable filings
  • Total-asset coverage ratio: 2.09; rating input score 38; 38th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 29; 29th percentile among comparable filings
  • Officer compensation ratio: 11.4%; rating input score 12; 12th percentile among comparable filings

Growth

  • Program expense growth: -0.9% per year; rating input score 0; 45th percentile among comparable filings
  • Revenue growth: -3.3% per year; rating input score 0; 45th percentile among comparable filings
  • Asset growth: -7.4% per year; rating input score 0; 16th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 96.9% of spending went to programs
  • Governance: 211 of 211 board members independent · 3 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $90K in reported program spending
  • Leadership: top reported pay $6K · 10 people listed
  • Consistency: 21 of 21 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 13 filing years from 2012 to 2025
  • Contacts: How to reach this organization
  • Money network: 6 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.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 26/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 38/100.
  • High — Sustainability: Officer compensation ratio scored 12/100.
  • High — Sustainability: Liabilities to assets ratio scored 29/100.