Fraternal Order of Eagles

Nonprofit profile at a glance

EIN
344237200
IRS 990 coverage
2010–2013
Forms available
Form 990 2013
Location
Galion, OH, USA
Phone
4194686351
Rating
57
Verdict
MIXED
Rating confidence
Moderate
Sector
Domestic Fraternal Societies

Reported finances

Revenue
$81,474
Expenses
$64,854
Assets
$78,219
Liabilities
$51,507

Source: IRS Form 990. Selected filing: tax year 2013. Amounts in USD.

Leadership & pay

2 people listed

Executive titles in this filing

  • TONY STEWART (PRESIDENT)
  • DWIGHT HEDGELIN (VICE PRESIDENT)

People named in this filing

  • TONY STEWART (PRESIDENT)
  • DWIGHT HEDGELIN (VICE PRESIDENT)

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 2013. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To aid community relations

What it reported doing in 2013

Organization provides support to veterans and the community

Operating model

Revenue model
Other-operating. 90% 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

MIXED - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 66
  • Transparency & Controls: 81
  • Accountability: 18
  • Sustainability: 53
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 81.3%; rating input score 81
  • Program expense ratio: 62.3%; rating input score 62
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90%; rating input score 90; 10th 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: Limited
  • Governance controls: 3 of 7 controls in place; rating input score 43
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 20.4%; rating input score 76; 76th percentile among comparable filings
  • Total-asset coverage ratio: 1.21; rating input score 29; 29th percentile among comparable filings
  • Liabilities to assets ratio: 0.66; rating input score 10; 10th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 62; 62nd percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: -2.5% per year; rating input score 0; 53rd percentile among comparable filings
  • Asset growth: -4.4% per year; rating input score 0; 30th percentile among comparable filings

Details

  • Where the money goes: 81.3% of revenue deployed · 62.3% of spending went to programs
  • Governance: 3 of 7 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $0 · 2 people listed
  • Consistency: 18 of 19 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules
  • Filing history: 2 filing years from 2010 to 2013
  • 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 — Accountability: Governance controls: 4 of 7 not reported.
  • High — Growth: Revenue growth scored 0/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Transparency & Controls: Schedule D land buildings reconciliation did not reconcile in the filed values.
  • High — Sustainability: Total-asset coverage ratio scored 29/100.
  • High — Sustainability: Liabilities to assets ratio scored 10/100.