Fraternal Order of Eagles - Ohio State Auxili

Nonprofit profile at a glance

EIN
346576716
IRS 990 coverage
2023–2024
Forms available
Form 990 2024, Form 990-EZ 2022
Location
Columbia Station, OH, USA
Phone
3306360294
Rating
71
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$349,889
Expenses
$321,665
Assets
$421,141
Liabilities
$0

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

Leadership & pay

16 people listed

Executive titles in this filing

  • CAROL GILES (JR PAST PRESIDENT)
  • KATHY JENNINGS (PRESIDENT)
  • JUDY KEMPTON (VICE PRESIDENT)
  • P KOVALAK (VICE PRESIDENT)
  • AGNES SMITH (VICE PRESIDENT)

People named in this filing

  • LYNN NORTON (TRUSTEE)
  • ALMA POWELL (TRUSTEE)
  • PAM CASTILLO (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 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Uniting fraternally in the spirirt of liberty, truth, justice and equality to make human life more desirable by lessening its ills and promoting peace, propeity, and gladness and hope.

What it reported doing in 2024

Memorial jimmy durante childrens fund lew reed spirnal cord max baer heart fund muscular dystrophy parkinsons rec park Ohio state university medical diabetes research golden eagle golden eagle jimmy durante childrens fund lew reed spirnal cord max baer heart fund muscular dystrophy parkinsons rec park

Operating model

Revenue model
Donor-supported. 92% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 73% of its reported program spending out as grants.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 84
  • Transparency & Controls: 90
  • Accountability: 12
  • Sustainability: 58
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 91.9%; rating input score 92
  • Program expense ratio: 100%; rating input score 100
  • 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: 0%; rating input score 0; 7th percentile among comparable filings
  • Governance controls: 2 of 7 controls in place; rating input score 29
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • 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: 8.1%; rating input score 57; 57th percentile among comparable filings
  • Total-asset coverage ratio: 1.31; rating input score 48; 48th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: 100.8% per year; rating input score 100; 99th percentile among comparable filings
  • Revenue growth: 46.2% per year; rating input score 100; 97th percentile among comparable filings
  • Asset growth: 9.9% per year; rating input score 100; 65th percentile among comparable filings

Details

  • Where the money goes: 91.9% of revenue deployed · 100% of spending went to programs
  • Governance: 0 of 46521 board members independent · 2 of 7 filing controls reported
  • Programs: 3 filed program accomplishments
  • Leadership: top reported pay $0 · 16 people listed
  • Consistency: 20 of 20 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 2 filing years from 2023 to 2024
  • 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.

  • High — Accountability: Independent voting board scored 0/100.
  • High — Accountability: Governance controls: 4 of 6 not reported.
  • Review — Sustainability: Operating margin scored 57/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 48/100.