Fraternal Order of Eagles Aerie 211

Nonprofit profile at a glance

EIN
350321055
IRS 990 coverage
2015–2020
Forms available
Form 990 2020, Form 990-N 2018
Location
Indianapolis, IN, USA
Phone
3173575005
Rating
82
Verdict
STRONG
Rating confidence
Moderate

Official website

Reported finances

Revenue
$107,599
Expenses
$84,299
Assets
$160,264
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2020. Amounts in USD.

Leadership & pay

11 people listed

Executive titles in this filing

  • BILL A BAHAM (PAST PRESIDENT)
  • BEN SHORTRIDGE (VICE PRESIDENT)
  • GARY R SULZBERGER (PRESIDENT)

Highest reported compensation

  • RONALD L BAUGH (SECRETARY): $1,083 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2020. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Fraternally unites the fraternal order of eagles unites fraternally in the spirit of liberty, truth, justice and equality to make human life more desirable by lessening its ills, and by

What it reported doing in 2020

People helping people guides charitable actions to help members and families, and all Americans affected by illness, injury or catastrophe. Eagles social activities range from bowling, golfing and playing horseshoes to holding cookouts and spending time with family, friends and neighbors. We also offer many social opportunities at our regional and national conventions.

Operating model

Revenue model
Other-operating. 94% of the money available for current operations came from other operating revenue.
Distribution model
Direct operator. The filing allocates 91% 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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Program spending has declined or grown slowly and revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 89
  • Transparency & Controls: 81
  • Accountability: 90
  • Sustainability: 63
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 99.2%; rating input score 99
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 11th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 79.2%; rating input score 79; 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: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 21.7%; rating input score 70; 70th percentile among comparable filings
  • Total-asset coverage ratio: 1.9; rating input score 51; 51st percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 85; 85th percentile among comparable filings
  • Officer compensation ratio: 1.3%; rating input score 43; 43rd percentile among comparable filings

Growth

  • Program expense growth: -0.1% per year; rating input score 0; 45th percentile among comparable filings
  • Revenue growth: -1.5% per year; rating input score 0; 28th percentile among comparable filings
  • Asset growth: 1.8% per year; rating input score 100; 36th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 99.2% of spending went to programs
  • Governance: 11 of 11 board members independent · 6 of 8 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $1K · 11 people listed
  • Consistency: 21 of 22 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes grants
  • Filing history: 6 filing years from 2015 to 2020
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Related organizations: 1 filed related-organization link
  • 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 — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • Review — Sustainability: Total-asset coverage ratio scored 51/100.
  • Moderate — Sustainability: Officer compensation ratio scored 43/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.