Fraternal Order of Eagles

Nonprofit profile at a glance

EIN
390783488
IRS 990 coverage
2013–2023
Forms available
Form 990 2023
Location
Viroqua, WI, USA
Phone
6086372707
Rating
64
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$318,152
Expenses
$277,882
Assets
$348,250
Liabilities
$4,603

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

Leadership & pay

12 people listed

Executive titles in this filing

  • GEORGE R BOYINGTON (JR PAST WORTHY PRESIDENT)
  • CHAD VIKEMYR (WORTHY PRESIDENT)
  • JEREMIAH KRAUSE (WORTHY VICE-PRESIDENT)

Highest reported compensation

  • BECKY GLIDDEN (ASSISTANT SECRETARY): $16,554 total reported compensation
  • ROBERT JOHNSON (ASSISTANT SECRETARY): $5,514 total reported compensation
  • JUDY NEUERBURG (ASSISTANT SECRETARY): $1,816 total reported compensation

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

Overview

Mission

Community involvement & fundraising. People helping people

What it reported doing in 2023

Cancer telethon, gun raffle and golf tournament

Operating model

Revenue model
Donor-supported. 97% of the money available for current operations came from contributions and gifts.
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

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 80
  • Transparency & Controls: 81
  • Accountability: 5
  • Sustainability: 53
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 85.2%; rating input score 85
  • Program expense ratio: 97.6%; rating input score 98
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90%; rating input score 90; 8th 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: 1 of 8 controls in place; rating input score 12
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • 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: 12.7%; rating input score 65; 65th percentile among comparable filings
  • Total-asset coverage ratio: 1.25; rating input score 46; 46th percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 45; 45th percentile among comparable filings
  • Officer compensation ratio: 8.6%; rating input score 31; 31st percentile among comparable filings

Growth

  • Program expense growth: 0.6% per year; rating input score 100; 35th percentile among comparable filings
  • Revenue growth: 4.1% per year; rating input score 100; 50th percentile among comparable filings
  • Asset growth: -1% per year; rating input score 0; 22nd percentile among comparable filings

Details

  • Where the money goes: 85.2% of revenue deployed · 97.6% of spending went to programs
  • Governance: 0 of 10 board members independent · 1 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $7K in reported program spending
  • Leadership: top reported pay $17K · 12 people listed
  • Consistency: 19 of 20 current checks pass · 1 finding to review
  • Schedules: 2 filed schedules
  • Filing history: 6 filing years from 2013 to 2023
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • 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 — Accountability: Independent voting board scored 0/100.
  • High — Accountability: Governance controls: 6 of 7 not reported.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 46/100.
  • Moderate — Sustainability: Officer compensation ratio scored 31/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 45/100.