Fraternal Order of Eagles 4097

Nonprofit profile at a glance

EIN
351614513
IRS 990 coverage
2014–2016
Forms available
Form 990 2016
Location
North Vernon, IN, USA
Phone
8123466606
Rating
73
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Domestic Fraternal Societies

Reported finances

Revenue
$180,875
Expenses
$145,676
Assets
$341,425
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2016. Amounts in USD.

Leadership & pay

7 people listed

Executive titles in this filing

  • ROBERT WILSON (PRESIDENT)
  • TRAVIS DERRINGER (VICE PRESIDENT)

Highest reported compensation

  • RICK SCHAMBER (SECRETARY): $759 total reported compensation
  • MICHAEL WILLIAMS (TRUSTEE): $600 total reported compensation
  • MIKE HESS (TRUSTEE): $600 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2016. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The organization was formed to help the needy in the community with such things as food & christmas as well as easter gifts. They also help with funeral expenses & contribute to charity rides for kids & families in need.

What it reported doing in 2016

Help for children in community such as free movies at local theatre help for needy in community with funeral & medical expenses

Operating model

Revenue model
Other-operating. 96% of the money available for current operations came from other operating revenue.
Distribution model
Direct operator. The filing allocates 94% 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

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: 92
  • Transparency & Controls: 90
  • Accountability: 5
  • Sustainability: 71
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 91%; rating input score 91
  • Fundraising efficiency: $15.45 raised per $1 spent on fundraising; rating input score 54; 54th percentile among comparable filings

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: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 6th 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: 19.5%; rating input score 79; 79th percentile among comparable filings
  • Total-asset coverage ratio: 2.34; rating input score 64; 64th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 85; 85th percentile among comparable filings
  • Officer compensation ratio: 2.2%; rating input score 42; 42nd percentile among comparable filings

Growth

  • Program expense growth: 1.8% per year; rating input score 100; 47th percentile among comparable filings
  • Revenue growth: 26.7% per year; rating input score 100; 92nd percentile among comparable filings
  • Asset growth: 2.6% per year; rating input score 100; 48th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 91% of spending went to programs
  • Governance: 0 of 7 board members independent · 1 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $258 in reported program spending
  • Leadership: top reported pay $759 · 7 people listed
  • Consistency: 23 of 23 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 3 filing years from 2014 to 2016
  • 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • High — Accountability: Independent voting board scored 0/100.
  • High — Accountability: Governance controls: 7 of 8 not reported.
  • Review — Financial Efficiency: Fundraising efficiency scored 54/100.
  • Moderate — Sustainability: Officer compensation ratio scored 42/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.