Fraternal Order of Eagles #3313

Nonprofit profile at a glance

EIN
381948642
IRS 990 coverage
2021–2024
Forms available
Form 990 2024
Location
Frankfort, MI, USA
Phone
2313529811
Rating
36
Verdict
REVIEW
Rating confidence
Moderate

Reported finances

Revenue
$379,673
Expenses
$368,985
Assets
$104,447
Liabilities
$14,151

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

Leadership & pay

13 people listed

Executive titles in this filing

  • Kenneth Keillor (President)
  • Bruce Cunningham (Past Worthy President)
  • Steve Bradley (Worthy Vice President)

Highest reported compensation

  • Sarah Greening (Secretary): $14,462 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Aerie 3313 raises funds for community events, local charities and scholorships for local students.

What it reported doing in 2024

Aerie 3313 provides a lodge system for the exclusive benefit of members of our fraternal organization.

Operating model

Revenue model
Other-operating. 95% 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

REVIEW - The filed numbers largely add up and revenue 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: 10
  • Transparency & Controls: 82
  • Accountability: 16
  • Sustainability: 33
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 11.1%; rating input score 11
  • Program expense ratio: 11.4%; rating input score 11
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 13th 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: 0%; rating input score 0; 7th 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: Pass
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 2.8%; rating input score 46; 46th percentile among comparable filings
  • Total-asset coverage ratio: 0.28; rating input score 15; 15th percentile among comparable filings
  • Liabilities to assets ratio: 0.14; rating input score 23; 23rd percentile among comparable filings
  • Officer compensation ratio: 3.9%; rating input score 34; 34th percentile among comparable filings

Growth

  • Program expense growth: -29.2% per year; rating input score 0; 4th percentile among comparable filings
  • Revenue growth: 5.2% per year; rating input score 100; 54th percentile among comparable filings
  • Asset growth: 5.5% per year; rating input score 100; 49th percentile among comparable filings

Details

  • Where the money goes: 11.1% of revenue deployed · 11.4% of spending went to programs
  • Governance: 0 of 100 board members independent · 3 of 8 filing controls reported
  • Programs: 3 filed program accomplishments
  • Leadership: top reported pay $14K · 13 people listed
  • Consistency: 20 of 21 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules
  • Filing history: 4 filing years from 2021 to 2024
  • 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 11/100.
  • High — Financial Efficiency: Program expense ratio scored 11/100.
  • High — Accountability: Independent voting board scored 0/100.
  • Moderate — Accountability: Governance controls: 4 of 7 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • Moderate — Transparency & Controls: Schedule D land buildings reconciliation did not reconcile in the filed values.
  • Moderate — Sustainability: Operating margin scored 46/100.
  • High — Sustainability: Total-asset coverage ratio scored 15/100.
  • High — Sustainability: Liabilities to assets ratio scored 23/100.
  • Moderate — Sustainability: Officer compensation ratio scored 34/100.