Fraternal Order of Eagles Aerie 620

Nonprofit profile at a glance

EIN
410541127
IRS 990 coverage
2012–2024
Forms available
Form 990 2024
Location
Morris, MN, USA
Phone
3205894380
Rating
47
Verdict
MIXED
Rating confidence
Moderate

Reported finances

Revenue
$293,286
Expenses
$273,399
Assets
$301,357
Liabilities
$2,520

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

Leadership & pay

11 people listed

Executive titles in this filing

  • BRIAN KOEHLER (Past President)
  • RAY BOWMAN (Vice President)
  • JOE HEESE (President)

Highest reported compensation

  • HEIDI PICHT (Trustee): $19,950 total reported compensation
  • MICHAEL CIHAK (Secretary): $8,409 total reported compensation
  • MIKE KOEHLER (Treasurer): $2,450 total reported compensation

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

Overview

Mission

Fraternal, social & community activities

What it reported doing in 2024

Provides fraternal, social, and community activities for its members, youth & community

Operating model

Revenue model
Other-operating. 92% of the money available for current operations came from other operating revenue.
Distribution model
Grant intermediary. The nonprofit sent 86% of its reported program spending out as grants.

The verdict

MIXED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 18
  • Transparency & Controls: 74
  • Accountability: 63
  • Sustainability: 47
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 22%; rating input score 22
  • Program expense ratio: 15.1%; rating input score 15
  • Fundraising efficiency: $0.04 raised per $1 spent on fundraising; rating input score 3; 3rd percentile among comparable filings

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 13th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 52.5%; rating input score 53; 43rd 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: 1 of 8 controls in place; rating input score 12
    • 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: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 6.8%; rating input score 54; 54th percentile among comparable filings
  • Total-asset coverage ratio: 1.1; rating input score 43; 43rd percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 47; 47th percentile among comparable filings
  • Officer compensation ratio: 11.6%; rating input score 27; 27th percentile among comparable filings

Growth

  • Program expense growth: -1.9% per year; rating input score 0; 24th percentile among comparable filings
  • Revenue growth: 3.2% per year; rating input score 100; 42nd percentile among comparable filings
  • Asset growth: 8.5% per year; rating input score 100; 61st percentile among comparable filings

Details

  • Where the money goes: 22% of revenue deployed · 15.1% of spending went to programs
  • Governance: 6 of 6 board members independent · 1 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $41K in reported program spending
  • Leadership: top reported pay $20K · 11 people listed
  • Consistency: 23 of 24 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes grants
  • Filing history: 12 filing years from 2012 to 2024
  • Contacts: How to reach this organization
  • Money network: 6 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.

  • High — Financial Efficiency: Mission deployment rate scored 22/100.
  • High — Financial Efficiency: Program expense ratio scored 15/100.
  • High — Accountability: Governance controls: 6 of 7 not reported.
  • Review — Transparency & Controls: Grant itemization coverage scored 53/100.
  • High — Financial Efficiency: Fundraising efficiency scored 3/100.
  • High — Growth: Program expense growth scored 0/100.
  • Review — Sustainability: Operating margin scored 54/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • Moderate — Sustainability: Total-asset coverage ratio scored 43/100.
  • High — Sustainability: Officer compensation ratio scored 27/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 47/100.