Fraternal Order of Eagles #2736

Nonprofit profile at a glance

EIN
340897006
IRS 990 coverage
2013–2023
Forms available
Form 990 2023
Location
New Franklin, OH, USA
Phone
3305710847
Rating
56
Verdict
MIXED
Rating confidence
Moderate

Reported finances

Revenue
$427,577
Expenses
$307,443
Assets
$677,618
Liabilities
$1,389

Source: IRS Form 990. Selected filing: tax year 2023. Amounts in USD.

Leadership & pay

9 people listed

Executive titles in this filing

  • Al Bolas (Vice President)
  • Alexander Ristich Jr (President/Chaplin)

Highest reported compensation

  • Rich Insley (Secretary): $7,440 total reported compensation
  • Fred Mills (Triustee): $1,000 total reported compensation
  • Paul Bennet (Trustee): $1,000 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2023. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To unite for mutual benefit, social enjoyment and association. All persons to perpetuae itself as a fraternal organization. To promote and raise funds for duly authorized fraternal order of eagles.

What it reported doing in 2023

Ohio State Eagles Charity

Operating model

Revenue model
Other-operating. 85% of the money available for current operations came from other operating revenue.
Distribution model
Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.

The verdict

MIXED - 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: 18
  • Transparency & Controls: 93
  • Accountability: 63
  • Sustainability: 67
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 20%; rating input score 20
  • Program expense ratio: 19.7%; rating input score 20
  • 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: 98.9%; rating input score 99; 60th 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 9 controls in place; rating input score 11
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 28.1%; rating input score 82; 82nd percentile among comparable filings
  • Total-asset coverage ratio: 2.2; rating input score 62; 62nd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 56; 56th percentile among comparable filings
  • Officer compensation ratio: 4.2%; rating input score 34; 34th percentile among comparable filings

Growth

  • Program expense growth: 200% per year; rating input score 100; 100th percentile among comparable filings
  • Revenue growth: 6.7% per year; rating input score 100; 62nd percentile among comparable filings
  • Asset growth: 4.6% per year; rating input score 100; 46th percentile among comparable filings

Details

  • Where the money goes: 20% of revenue deployed · 19.7% of spending went to programs
  • Governance: 7 of 7 board members independent · 1 of 9 filing controls reported
  • Programs: 2 filed program accomplishments · $61K in reported program spending
  • Leadership: top reported pay $7K · 9 people listed
  • Consistency: 22 of 22 current checks pass
  • Schedules: 3 filed schedules · includes grants
  • Filing history: 3 filing years from 2013 to 2023
  • Contacts: How to reach this organization
  • Money network: 10 filed money-flow records
  • Related organizations: 1 filed related-organization link
  • 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 20/100.
  • High — Financial Efficiency: Program expense ratio scored 20/100.
  • High — Accountability: Governance controls: 7 of 8 not reported.
  • Moderate — Sustainability: Officer compensation ratio scored 34/100.
  • Review — Sustainability: Liabilities to assets ratio scored 56/100.