Fraternal Order of Eagles #2492

Nonprofit profile at a glance

EIN
470374164
IRS 990 coverage
2013–2025
Forms available
Form 990 2025, Form 990-N 2020
Location
South Sioux City, NE, USA
Phone
7122519709
Rating
62
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$61,281
Expenses
$46,402
Assets
$118,859
Liabilities
$29,500

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

Leadership & pay

5 people listed

Executive titles in this filing

  • Roger Gaswint (President)
  • Leland Sargisson (Vice President)

People named in this filing

  • Roger Gaswint (President)
  • Alan Pithan (Conductor)
  • Eugene Kudera (Chaplain)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

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

Overview

Mission

Fraternal organization devoted to providing members the means to help others through fund raising activites, social gatherings and volunteerism. Operating under a lodge system

What it reported doing in 2025

Social events provided for the benefit of members and to support the tax exempt functions of the Fraternal Order of Eagles. The expenses listed above include only amounts reported on Part IX, Col. B. Remaining income and expense from this service accoumplishment is reported in Part VIII of form 990.

Operating model

Revenue model
Earned-program. 67% of the money available for current operations came from fees and other program 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 - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 35
  • Transparency & Controls: 100
  • Accountability: 70
  • Sustainability: 55
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 34.8%; rating input score 35
  • Program expense ratio: 45.9%; rating input score 46
  • 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: 2 of 7 controls in place; rating input score 29
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 24.3%; rating input score 73; 73rd percentile among comparable filings
  • Total-asset coverage ratio: 2.56; rating input score 41; 41st percentile among comparable filings
  • Liabilities to assets ratio: 0.25; rating input score 11; 11th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 58; 58th percentile among comparable filings

Growth

  • Program expense growth: -13.5% per year; rating input score 0; 23rd percentile among comparable filings
  • Revenue growth: -4.4% per year; rating input score 0; 43rd percentile among comparable filings
  • Asset growth: 17.3% per year; rating input score 100; 87th percentile among comparable filings

Details

  • Where the money goes: 34.8% of revenue deployed · 45.9% of spending went to programs
  • Governance: 125 of 125 board members independent · 2 of 7 filing controls reported
  • Programs: 2 filed program accomplishments · $21K in reported program spending
  • Leadership: top reported pay $0 · 5 people listed
  • Consistency: 14 of 14 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 9 filing years from 2013 to 2025
  • Contacts: How to reach this organization
  • 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 — Financial Efficiency: Mission deployment rate scored 35/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 46/100.
  • High — Accountability: Governance controls: 4 of 6 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 41/100.
  • High — Sustainability: Liabilities to assets ratio scored 11/100.
  • Review — Sustainability: Officer compensation ratio scored 58/100.