Fraternal Order of Eagles

Nonprofit profile at a glance

EIN
450315912
IRS 990 coverage
2020–2024
Forms available
Form 990 2024, Form 990-N 2020
Location
Langdon, ND, USA
Phone
7012563300
Rating
84
Verdict
STRONG
Rating confidence
Moderate

Reported finances

Revenue
$892,671
Expenses
$935,869
Assets
$494,563
Liabilities
$-888

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

Leadership & pay

9 people listed

Executive titles in this filing

  • Shawn Amundson (Past President)
  • Dean Agenus (President)
  • Dave Hein (Vice President)

Highest reported compensation

  • Dean Erickson (Manager): $46,233 total reported compensation
  • Randy Hill (Secretary): $4,673 total reported compensation

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

Overview

Mission

Our mission is to provide our members with a place for fraternization and to help individuals and groups in our area with financial grants whenever possible and applied for. Our main focuses are student scholarships, youth sporting activates and other activities, and supporting local individuals local organization and community groups.

What it reported doing in 2024

Our organization has a focus on helping communities with various projects which aid in the betterment of their environment. This not only involves our community of Langdon but the small communities of our county, Nekoma, Osnabrock, Milton, Sarles and Munich. i.e. donations to volunteer fire departments, community centers, parks and recreation playgrounds.

Operating model

Revenue model
Other-operating. 98% of the money available for current operations came from other operating revenue.
Distribution model
Hybrid. The nonprofit split its reported program spending across 75% for direct work, and 25% for grants.

The verdict

STRONG - 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 expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 89
  • Transparency & Controls: 87
  • Accountability: 84
  • Sustainability: 25
  • Growth: 80

Detailed rating inputs

Financial Efficiency

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

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 12th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 97.4%; rating input score 97; 45th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 5 of 8 controls in place; rating input score 62
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -4.8%; rating input score 24; 24th percentile among comparable filings
  • Total-asset coverage ratio: 0.53; rating input score 25; 25th percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 5.4%; rating input score 52; 52nd percentile among comparable filings

Growth

  • Program expense growth: 100% per year; rating input score 100; 99th percentile among comparable filings
  • Revenue growth: 0.2% per year; rating input score 100; 15th percentile among comparable filings
  • Asset growth: -9% per year; rating input score 0; 4th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 100% of spending went to programs
  • Governance: 623 of 623 board members independent · 5 of 8 filing controls reported
  • Programs: 8 filed program accomplishments · $936K in reported program spending
  • Leadership: top reported pay $46K · 9 people listed
  • Consistency: 37 of 38 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: 2 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.

  • Review — Accountability: Governance controls: 2 of 7 not reported.
  • High — Sustainability: Operating margin scored 24/100.
  • High — Sustainability: Total-asset coverage ratio scored 25/100.
  • High — Growth: Asset growth scored 0/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • Review — Sustainability: Officer compensation ratio scored 52/100.