Fraternal Order of Eagles 528 Aerie

Nonprofit profile at a glance

EIN
310287150
IRS 990 coverage
2020–2025
Forms available
Form 990 2025
Location
Middletown, OH, USA
Rating
77
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$422,120
Expenses
$439,083
Assets
$484,454
Liabilities
$1,628

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

13 people listed

Executive titles in this filing

  • JOHN JESSIE (JR PAST WORTHY PRESIDENT)
  • ALLEN L SAPP (WORTHY VICE PRESIDENT)
  • DEVIN PONDER (WORTHY PRESIDENT)

People named in this filing

  • EARSHEL PHILPOT (TRUSTEE CHAIRMAN)
  • EDWARD HOWARD (TRUSTEE)
  • PERRY DAVIS (TRUSTEE)

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 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Social club

Operating model

Revenue model
Other-operating. 89% of the money available for current operations came from other operating revenue.
Distribution model
Hybrid. The nonprofit split its reported program spending across 71% for direct work, and 29% for affiliated organizations.

The verdict

SUPPORTED - The filed numbers largely add up and a large share of available resources goes toward mission work. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 67
  • Transparency & Controls: 90
  • Accountability: 82
  • Sustainability: 39
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 80.2%; rating input score 80
  • Program expense ratio: 68.4%; rating input score 68
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th 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: 99%; rating input score 99; 28th percentile among comparable filings
  • Governance controls: 4 of 7 controls in place; rating input score 57
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • 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%; rating input score 27; 27th percentile among comparable filings
  • Total-asset coverage ratio: 1.1; rating input score 43; 43rd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 46; 46th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: 11.9% per year; rating input score 100; 71st percentile among comparable filings
  • Revenue growth: 11.2% per year; rating input score 100; 72nd percentile among comparable filings
  • Asset growth: 13% per year; rating input score 100; 71st percentile among comparable filings

Details

  • Where the money goes: 80.2% of revenue deployed · 68.4% of spending went to programs
  • Governance: 405 of 409 board members independent · 4 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $300K in reported program spending
  • Leadership: top reported pay $0 · 13 people listed
  • Consistency: 22 of 22 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 6 filing years from 2020 to 2025
  • 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.

  • Review — Accountability: Governance controls: 2 of 6 not reported.
  • High — Sustainability: Operating margin scored 27/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 43/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 46/100.