Fraternal Order of Eagles

Nonprofit profile at a glance

EIN
420261122
IRS 990 coverage
2020–2024
Forms available
Form 990 2024
Location
Lemars, IA, USA
Phone
7125464403
Rating
79
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$61,846
Expenses
$69,361
Assets
$136,330
Liabilities
$4,865

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

Leadership & pay

10 people listed

Executive titles in this filing

  • BENNETT BAUGOUS (President)
  • BRAD THOMPSON (Vice President)

Highest reported compensation

  • JAMES BURNETT (Secretary): $644 total reported compensation

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

Overview

Mission

The fraternal order of eagles united fraternity in the spirt of liberty, trust, justice, and equality to make human life more desirable by lessening its ills by promoting prosperity, gladness, and hope.

What it reported doing in 2024

Gun raffle

Operating model

Revenue model
Other-operating. 94% of the money available for current operations came from other operating revenue.
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. Some filing-based governance responses are negative or unanswered and revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 89
  • Transparency & Controls: 93
  • Accountability: 58
  • Sustainability: 36
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 99.1%; rating input score 99
  • Fundraising efficiency: Limited

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: 100%; rating input score 100; 80th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 0 of 8 controls in place; rating input score 0
    • 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: Fail
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -12.2%; rating input score 44; 44th percentile among comparable filings
  • Total-asset coverage ratio: 1.97; rating input score 34; 34th percentile among comparable filings
  • Liabilities to assets ratio: 0.04; rating input score 23; 23rd percentile among comparable filings
  • Officer compensation ratio: 0.9%; rating input score 20; 20th percentile among comparable filings

Growth

  • Program expense growth: 26.3% per year; rating input score 100; 88th percentile among comparable filings
  • Revenue growth: -12.3% per year; rating input score 0; 28th percentile among comparable filings
  • Asset growth: -3.7% per year; rating input score 0; 24th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 99.1% of spending went to programs
  • Governance: 152 of 152 board members independent · 0 of 8 filing controls reported
  • Programs: 3 filed program accomplishments
  • Leadership: top reported pay $644 · 10 people listed
  • Consistency: 21 of 22 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes grants
  • Filing history: 5 filing years from 2020 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 — Accountability: Governance controls: 7 of 7 not reported.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 44/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 34/100.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 20/100.
  • High — Sustainability: Liabilities to assets ratio scored 23/100.