Fraternal Order of Eagles #2580

Nonprofit profile at a glance

EIN
350854199
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Winamac, IN, USA
Phone
5749464915
Rating
44
Verdict
MIXED
Rating confidence
Moderate
Sector
Fraternal Societies

Reported finances

Revenue
$138,484
Expenses
$140,847
Assets
$178,352
Liabilities
$1,901

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

Leadership & pay

6 people listed

Executive titles in this filing

  • Rod Swartz (President)
  • Doug Smith (Vice President)

People named in this filing

  • Rod Swartz (President)
  • Doug Smith (Vice President)
  • Bill Moody (Secretary)

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 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The Eagles is a fraternal organization that regularly contributes to charities and pays benefits to members.

What it reported doing in 2024

Per capita paid to parent organization

Operating model

Revenue model
Other-operating. 90% of the money available for current operations came from other operating revenue.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

MIXED - Most voting board members are independent and program spending has grown recently. 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: 23
  • Transparency & Controls: 53
  • Accountability: 64
  • Sustainability: 44
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 25.9%; rating input score 26
  • Program expense ratio: 25.5%; rating input score 25
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 81.8%; rating input score 82; 1st percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 0%; rating input score 0; 19th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 1 of 7 controls in place; rating input score 14
    • 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: Fail
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -1.7%; rating input score 35; 35th percentile among comparable filings
  • Total-asset coverage ratio: 1.27; rating input score 47; 47th percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 45; 45th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: 11.9% per year; rating input score 100; 74th percentile among comparable filings
  • Revenue growth: 6.4% per year; rating input score 100; 59th percentile among comparable filings
  • Asset growth: -2.2% per year; rating input score 0; 17th percentile among comparable filings

Details

  • Where the money goes: 25.9% of revenue deployed · 25.5% of spending went to programs
  • Governance: 255 of 255 board members independent · 1 of 7 filing controls reported
  • Programs: 4 filed program accomplishments · $36K in reported program spending
  • Leadership: top reported pay $0 · 6 people listed
  • Consistency: 20 of 22 current checks pass · 2 findings to review
  • Schedules: 3 filed schedules · includes grants
  • Filing history: 11 filing years from 2010 to 2024
  • 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.

  • High — Financial Efficiency: Mission deployment rate scored 26/100.
  • High — Financial Efficiency: Program expense ratio scored 25/100.
  • High — Transparency & Controls: Grant itemization coverage scored 0/100.
  • High — Accountability: Governance controls: 5 of 6 not reported.
  • Moderate — Sustainability: Operating margin scored 35/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • Moderate — Sustainability: Total-asset coverage ratio scored 47/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 45/100.