Fraternal Order of Eagles #3187
Nonprofit profile at a glance
- EIN
- 237163967
- IRS 990 coverage
- 2011–2023
- Forms available
- Form 990 2023
- Location
- Roswell, NM, USA
- Phone
- 5756233556
- Rating
- 40
- Verdict
- MIXED
- Rating confidence
- Moderate
Reported finances
- Revenue
- $471,593
- Expenses
- $430,000
- Assets
- $889,987
- Liabilities
- $19,664
Source: IRS Form 990. Selected filing: tax year 2023. Amounts in USD.
Leadership & pay
8 people listed
Executive titles in this filing
- Michael Waldrop II (President)
- Frank Bizzell (Vice President)
Highest reported compensation
- Lisa Hermosillo (Secretary): $12,192 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2023. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
The FOE unites fraternally in the spirit of liberty, truth, justice, and equality, to make human life more desirable by lessening its ills, and by promoting peace, prosperity, gladness, and hope.
What it reported doing in 2023
The Fraternal Order of Eagles Aerie 3187 works to achieve the goal of helping people in our community of Roswell, NM. The FOE makes charitable donations to nonprofit organizations, charities, and schools.
Operating model
- Revenue model
- Mixed. Its operating money came from several sources; no one source provided a clear majority.
- 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. 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: 0
- Transparency & Controls: 57
- Accountability: 90
- Sustainability: 54
- Growth: 40
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 0%; rating input score 0
- Program expense ratio: 0%; rating input score 0
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 88.9%; rating input score 89; 5th percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: Scored; rating input score 0
- Major donor itemization: Limited
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
- Governance controls: 6 of 8 controls in place; rating input score 75
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: NotApplicable
- Other executive compensation review process: Pass
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 8.8%; rating input score 59; 59th percentile among comparable filings
- Total-asset coverage ratio: 2.07; rating input score 60; 60th percentile among comparable filings
- Liabilities to assets ratio: 0.02; rating input score 41; 41st percentile among comparable filings
- Officer compensation ratio: 2.8%; rating input score 35; 35th percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: 1.8% per year; rating input score 100; 37th percentile among comparable filings
- Asset growth: -0.4% per year; rating input score 0; 24th percentile among comparable filings
Details
- Where the money goes: 0% of revenue deployed · 0% of spending went to programs
- Governance: 19 of 19 board members independent · 6 of 8 filing controls reported
- Programs: 1 filed program accomplishment
- Leadership: top reported pay $12K · 8 people listed
- Consistency: 9 of 19 current checks pass · 10 findings to review
- Schedules: 4 filed schedules · includes grants
- Filing history: 13 filing years from 2011 to 2023
- Contacts: How to reach this organization
- Money network: 1 filed money-flow record
- 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 0/100.
- High — Financial Efficiency: Program expense ratio scored 0/100.
- High — Transparency & Controls: Grant itemization coverage scored 0/100.
- High — Growth: Asset growth scored 0/100.
- Review — Accountability: Governance controls: Independent financial-statement audit not reported.
- Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX AllOtherExpenses column sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX ConferencesMeetings column sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX FeesForServicesLegal column sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX Insurance column sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX Occupancy column sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX OfficeExpenses column sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX OtherSalariesAndWages column sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX PayrollTaxes column sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Schedule D land buildings reconciliation did not reconcile in the filed values.
- Review — Sustainability: Operating margin scored 59/100.
- Moderate — Sustainability: Officer compensation ratio scored 35/100.
- Moderate — Sustainability: Liabilities to assets ratio scored 41/100.