2024-04-15T13:03:13-05:00 2023-05-31 390859910 BAKER TILLY US LLP 790 N WATER ST SUITE 2000 MILWAUKEE WI 53202 990 2022-06-01 396126176 EAGLES MEMORIAL FOUNDATION INC EAGL 6148832194 1623 GATEWAY CIRCLE SOUTH GROVE CITY OH 43123 LARRY RUSH CHIEF FINANCIAL OFFICER 6148832194 2024-04-15 1 LARRY RUSH 999009999 1 TROY MARINE CPA P00187863 4147775500 2024-04-12 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z RON MALZ 1623 GATEWAY CIRCLE SOUTH GROVE CITY OH 43123 6463359 0 X WWW.FOE.COM X 1946 OH THE EAGLES MEMORIAL FOUNDATION WAS FORMED BY THE GRAND AERIE FRATERNAL ORDER OF (SEE SCHED. O) EAGLES TO HONOR MEMBERS WHO GAVE THEIR LIFE IN SERVICE TO THEIR COUNTRY OR EMPLOYER. THE EAGLES MEMORIAL FOUNDATION IS AN AFFILIATE OF THE GRAND AERIE FRATERNAL ORDER OF EAGLES. A 501(C)(3) ORGANIZATION AS DETERMINED BY THE IRS, THE ORGANIZATION IS PART OF A FRATERNAL ORDER, THE EARNINGS OF WHICH ARE DEVOTED EXCLUSIVELY TO CHARITABLE, SCIENTIFIC AND EDUCATIONAL PURPOSES. THE DISTRIBUTIONS MADE BY THE FOUNDATION INCLUDE AMOUNTS GIVEN TO MEMBER'S SURVIVORS FOR MEDICAL AND EDUCATIONAL NEEDS AND SUPPORT OF THE EAGLE CHARITIES FOR ADMINISTRATIVE AND OPERATING EXPENSES. 5 3 0 5 0 0 338872 589835 0 0 2140116 1397890 0 0 2478988 1987725 676019 694834 0 0 76714 104450 0 0 12811 206097 192368 958830 991652 1520158 996073 13456649 13214178 667311 565855 12789338 12648323 X THE FOUNDATION'S PURPOSE INCLUDES PROVIDING SUPPORT FOR CHILDREN/STEPCHILDREN OF MEMBERS WHO ARE KILLED OR DIE AS A RESULT OF INJURIES INCURRED IN THE PERFORMANCE OF THEIR EMPLOYMENT, INCLUDING WHILE PERFORMING VOLUNTEER DUTIES IN THE FIELDS OF LAW (SEE SCHED. O) ENFORCEMENT, FIREFIGHTING OR EMS. EDUCATION ASSISTANCE IS ALSO PROVIDED TO HIGH SCHOOL GRADUATES SUCCESSFULLY DISCHARGED FROM THE "HOME ON THE RANGE" PROGRAM. 0 0 798517 694834 GRANTS TO TAX EXEMPT ORGANIZATIONS FOR CHARITABLE, EDUCATIONAL, OCCUPATIONAL TRAINING, HEALTH SERVICES OR BENEVOLENT PURPOSES AND ACTIVITIES. 798517 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 1 0 1 3 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 5 3 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 0 1 1 1 0 AL AK AZ AR CA CO CT FL GA IL KS KY ME MD MA MI MN MS NH NJ NM NY NC ND OH OK OR PA RI SC TN UT VA WA WV WI X LARRY RUSH 6148832194 1623 GATEWAY CIRCLE S GROVE CITY OH 43123 LARRY RUSH CFO 4.00 46.00 X 0 161822 35021 RON MALZ CHAIRMAN 2.00 0.50 X 0 14894 2894 DAVE SMITH VICE-CHAIRMAN 1.60 7.50 X 0 14710 0 JIM ROBERTS CHAIRMAN (THROUGH 07/22) 2.00 X 0 0 0 WILLIAM F WILLIS SECRETARY 1.60 X 0 0 0 DOUG SCANSEN DIRECTOR 1.60 X 0 0 0 KENNETH ANDY ANDERSON DIRECTOR 1.60 X 0 0 0 0 191426 37915 0 0 1 0 0 589835 589835 363043 363043 5510481 4475634 1034847 1034847 1034847 1987725 0 0 1397890 663796 663796 31038 31038 104450 56691 34948 12811 21416 21416 44500 44500 26580 21600 4980 77684 18960 58724 REGISTRATIONS AND OTHER 20711 6432 14279 BANK FEES 1477 1477 991652 798517 180324 12811 348508 298735 53665 53665 0 0 13088460 12901141 19681 14302 13456649 13214178 22273 22464 645038 543391 667311 565855 X 12785638 12634748 3700 13575 12789338 12648323 13456649 13214178 X 996073 -1246087 108999 X 0 1 X 1 0 X 401524 322042 224943 338872 589835 1877216 401524 322042 224943 338872 589835 1877216 11347 1865869 265065 246360 213026 268521 363043 1356015 3233231 0.57710 0.57230 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 53665 53665 0 0 SURVIVOR BENEFIT LIABILITY 527354 DUE TO RELATED PARTIES 16037 543391 X 697138 -1246087 -1246087 1943225 44500 44500 1987725 838153 0 838153 44500 108999 153499 991652 PART X, LINE 2: THE FOUNDATION HAS RECEIVED NOTIFICATION THAT IT QUALIFIES AS A TAX-EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE U.S. INTERNAL REVENUE CODE AND CORRESPONDING PROVISIONS OF STATE LAW AND, ACCORDINGLY, IS NOT SUBJECT TO FEDERAL OR STATE INCOME TAXES. AS OF MAY 31, 2023 AND 2022, THE FOUNDATION HAD NO UNCERTAIN TAX POSITIONS. PART XII, LINE 4B - OTHER ADJUSTMENTS: SURVIVOR BENEFIT LIABILITY ADJUSTMENT 108,999. 1 GRAND AERIE OF THE FRATERNAL ORDER OF EAGLES 1623 GATEWAY CIRCLE GROVE CITY OH 43123 300920675 501(C)(8) 330000 0 GENERAL SUPPORT EAGLE VILLAGE 4710 14TH ST W BRADENTON FL 34207 590938114 501(C)(3) 110000 0 GENERAL SUPPORT NATIONAL JEWISH HEALTH 1400 JACKSON ST DENVER CO 28502 742044647 501(C)(3) 30000 0 RESEARCH K9 PARTNERS FOR PATRIOTS INC 15322 AVIATION LOOP DR BROOKSVILLE FL 28476 471871810 501(C)(3) 20000 0 EQUIPMENT/SUPPLIES PHOENIX CHILDRENS HOSPITAL FOUNDATION 1919 E THOMAS RD PHOENIX AZ 28735 742421549 501(C)(3) 14353 0 RESEARCH GREATER HUNTSVILLE HUMANE SOCIETY 2812 JOHNSON RD SW HUNTSVILLE AL 28557 237093527 501(C)(3) 12350 0 EQUIPMENT/SUPPLIES OPERATION UNDERGROUND RAILROAD INC 1950 W CORPORATE WAY ANAHEIM CA 92801 463614979 501(C)(3) 11645 0 EQUIPMENT/SUPPLIES SOUTHWEST KIDS CANCER FOUNDATION INC 530 E MCDOWELL RD STE 107 295 PHOENIX AZ 85004 462354987 501(C)(3) 9526 0 EQUIPMENT/SUPPLIES MAKE-A-WISH FOUNDATION OF NEW MEXICO 7400 TIBURON ST NE ALBUQUERQUE NM 29098 850347088 501(C)(3) 9050 0 EQUIPMENT/SUPPLIES FAITH AND GRACE INC 2537 PEBBLE BEACH LOOP LK HAVASU CTY AZ 28551 452963925 501(C)(3) 7722 0 EQUIPMENT/SUPPLIES ROTARY CLUB OF KINGS BAY PO BOX 6112 SAINT MARYS GA 31558 271494265 501(C)(3) 5108 0 EQUIPMENT/SUPPLIES 10 1 MEDICAL ASSISTANCE FOR DECEASED MEMBERS CHILDREN 4 4969 EDUCATIONAL ASSISTANCE FOR DISADVANTAGED CHILDREN AND THE CHILDREN OF DECEASED MEMBERS 5 26068 PART I, LINE 2: THE INFORMATION PROVIDED IN THE GRANT APPLICATION REQUIRES RECIPIENT TO STATE/PROVINCIAL AND CERTIFY THAT THE FUNDS GRANTED WILL BE USED STRICTLY FOR RESEARCH AND/OR EDUCATION RELATING TO A PARTICULAR DISEASE OR AFFLICTION OF THE ELDERLY OR FOR PROGRAMS RELATED TO IMPROVING THE LIVES OF DISABLED OR DISADVANTAGED CHILDREN. THE RECIPIENT IS REQUIRED TO REPORT ANY CHANGES IN THE USE OF THE GRANT IF THEY DEVIATE FROM THE ORIGINAL APPLICATION. ALL GRANTS ARE AWARDED BASED ON THE LOCAL OR STATE/PROVINCIAL CHAPTER'S AFFILIATION WITH A PARTICULAR PROGRAM AND ARE AWARDED BASED ON THE REQUEST OF THE STATE/PROVINCIAL CHAPTER. THE STATE/PROVINCIAL OR LOCAL CHAPTER STAYS IN COMMUNICATION WITH THE RECIPIENT TO TRACK PROGRESS OF THE ACTIVITY FOR WHICH THE GRANT WAS AWARDED. THE HOME FUND, (HANDS OF MANY EAGLES) IS AVAILABLE TO LOCAL AERIES AND AUXILIARIES TO MAKE DONATIONS TO LOCAL CAUSES THAT MIGHT NOT NECESSARITY FIT ANY OF THE STATUTORY FUNDS OF THE FRATERNAL ORDER OF EAGLES. 0 0 0 0 0 0 0 0 0 LARRY RUSH CFO 0 161822 0 0 0 0 0 14009 0 21012 0 196843 0 0 PART I, LINE 3 COMPENSATION IS DETERMINED BY GRAND AERIE, FRATERNAL ORDER OF EAGLES, A RELATED ORGANIZATION. GRAND AERIE USES THE FOLLOWING METHODS TO DETERMINE COMPENSATION: COMPENSATION SURVEY OR STUDY APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE FORM 990, PART VI, SECTION A, LINE 6 THE EAGLES MEMORIAL FOUNDATION IS A RELATED ORGANIZATION OF THE GRAND AERIE FRATERNAL ORDER OF EAGLES. IT IS A BROTHER ORGANIZATION TO THE FRATERNAL ORDER OF EAGLES FOUNDATION AND EAGLE VILLAGE. ALL MEMBERS OF THE GRAND AERIE ARE MEMBERS OF THE THREE CHILD ORGANIZATIONS AND ARE GOVERNED IN HARMONY WITH EACH OTHER. ALL EMPLOYEES ARE PROVIDED BY THE GRAND AERIE FOR ALL CHILD ORGANIZATIONS AND ALL ADMINISTRATIVE PROCESSES ARE PERFORMED BY THE GRAND AERIE AND COSTS ARE ALLOCATED THE CHILD ORGANIZATIONS. FORM 990, PART VI, SECTION A, LINE 7A THE GOVERNING BODY IS COMPRISED OF OFFICERS APPOINTED BY THE PRESIDENT OF THE FRATERNAL ORDER OF EAGLES AND RATIFIED BY THE BOARD OF GRAND TRUSTEES, WHO ARE ALL ELECTED BY THE GRAND AERIE MEMBERS. THE GRAND AERIE FRATERNAL ORDER OF EAGLES IS COMPRISED OF EAGLE MEMBERS WHO HAVE ATTAINED THE STATUS OF PAST WORTHY PRESIDENT OR TEN YEAR SECRETARY. THESE MEMBERS CONVENE ANNUALLY AT THE INTERNATIONAL CONVENTION FOR THE PURPOSE OF ELECTING OFFICERS OF THE GRAND AERIE. NOMINATIONS ARE PRESENTED ON THE FLOOR OF THE CONVENTION AND VOTING IS DONE BY BALLOT. WITH REPRESENTATIVES CARRYING AND SUBMITTING THE VOTES OF THE LOCAL CHAPTERS, OF THE OFFICERS ELECTED BY MAJORITY VOTE OF THE DELEGATES, FOUR TRUSTEES AND THE JUNIOR PAST GRAND WORTHY PRESIDENT COMPRISE THE VOTING BOARD MEMBERS AND ARE REFERRED TO AS THE BOARD OF GRAND TRUSTEES. THE GRAND WORTHY PRESIDENT, ELECTED BY THE MEMBERSHIP, APPOINTS THE VOTING BOARDS OF EAGLE VILLAGE AND EAGLES MEMORIAL FOUNDATION, RELATED ORGANIZATIONS WHICH ARE FOE 501(C)(3) CHARITIES. THE FRATERNAL ORDER OF EAGLES FOUNDATION, THE OTHER RELATED CHARITY, HAS STATUTORILY DETERMINED BOARD MADE UP OF PAST GRAND WORTHY AND GRAND MADAM PRESIDENTS AND CURRENTLY SERVING OFFICERS OF THE FRATERNAL ORDER OF EAGLES GRAND AERIE. APPOINTMENTS OF THE GRAND AERIE MEMBERS TO THESE ANCILLARY BOARDS MUST BE APPROVED BY THE BOARD OF GRAND TRUSTEES. FORM 990, PART VI, SECTION A, LINE 7B THE ANNUAL BUDGET IS APPROVED BY THE MEMBERSHIP AFTER PRESENTATION BY THE GOVERNING BODY AT THE ANNUAL MEETING. ALL DECISIONS MADE BY THE BOARDS OF EAGLE VILLAGE, EAGLES MEMORIAL FOUNDATION AND THE FRATERNAL ORDER OF EAGLES FOUNDATION MUST BE RATIFIED BY THE BOARD OF GRAND TRUSTEES. AS THESE FOUR ORGANIZATIONS ARE INTERTWINED IN MISSION AND SCOPE, THE DECISIONS OF EACH AFFECT THE OPERATIONS OF ALL. THE BUDGET FOR EACH OF THE FRATERNAL ORDER OF EAGLES RELATED ORGANIZATIONS IS VOTED UPON AND APPROVED AT THE CONVENTION BY THE MEMBERSHIP. FORM 990, PART VI, SECTION B, LINE 11B AFTER BEING PREPARED BY INDEPENDENT AUDITORS FROM INFORMATION PROVIDED BY MANAGEMENT, THE FORM 990 IS REVIEWED BY THE CFO, TREASURER, LEGAL COUNSEL AND THE BOARD OF TRUSTEES OF THE GRAND AERIE OF THE FRATERNAL ORDER OF EAGLES BEFORE FILING. FORM 990, PART VI, SECTION B, LINE 12C THE GRAND AERIE FRATERNAL ORDER OF EAGLES IS RULED BY A CONSTITUTION AND STATUTES WHICH ARE THE GOVERNING LAWS OF THE ORDER. ALL OFFICERS, DIRECTORS, TRUSTEE OR KEY EMPLOYEES (ODTK) ARE MEMBERS AND REQUIRED TO ABIDE BY THE GOVERNING RULES. ONE OF THE GOVERNING RULES IN ARTICLE VIII SECTION 4 PROHIBITS ANY ODTK FROM PROFITING FROM THE ORDER. TO ENFORCE AND MONITOR THIS POLICY THE FOLLOWING STEPS ARE TAKEN: 1) ALL ODTK ARE REQUIRED TO SIGN A CONFLICT OF INTEREST POLICY AT THE BEGINNING OF EACH FISCAL YEAR. 2) RFP'S ARE PROVIDED TO VENDORS FOR SERVICES OR GOODS NEEDED BY THE GRAND AERIE. WHERE APPLICABLE MORE THAN ONE BID IS OBTAINED FROM THESE VENDORS. THE VENDORS MAY NOT BE AFFILIATED WITH AN ODTK. 3) KEY EMPLOYEES REVIEW BIDS RECEIVED AND DETERMINE WHICH PROPOSAL BEST FITS THE NEEDS OF THE ORGANIZATION AND OBTAINS A CONTRACT OR AGREEMENT FROM THE VENDOR. 4) THE CFO REVIEWS THE CONTRACT OR AGREEMENT AND MAKES A REASONABLE ATTEMPT TO VERIFY THERE IS NO AFFILIATION BETWEEN VENDOR AND ORGANIZATION. 5) CFO FORWARDS CONTRACT OR AGREEMENT TO LEGAL COUNSEL FOR REVIEW AND APPROVAL. 6) KEY EMPLOYEES SUBMIT CONTRACT OR AGREEMENT TO BOARD OF GRAND TRUSTEES FOR APPROVAL. 7) PRIOR TO TAX RETURN PREPARATION FOR FISCAL YEAR, ALL ODTK ARE PROVIDED A QUESTIONNAIRE TO COMPLETE WHICH ASKS SPECIFICALLY IF THERE ARE ANY BUSINESS RELATIONSHIPS WHICH THE ORGANIZATION SHOULD BE MADE AWARE OF. THESE QUESTIONNAIRES ARE REQUIRED TO BE SIGNED AND KEPT ON FILE BY THE LEGAL DEPARTMENT. 8) PRIOR TO COMPLETEING THE RETURN PREPARATION DOCUMENTS, CFO REVIEWS ALL RESPONSES TO VERIFY NO RELATIONSHIPS EXIST OR IF ANY ARE MADE KNOWN, THEY ARE REPORTED APPROPRIATELY ON THE 990 RETURN. FORM 990, PART VI, SECTION B, LINE 15 THE GRAND AERIE PROVIDES EMPLOYEES TO ALL RELATED ORGANIZATIONS: EAGLE VILLAGE, EAGLES MEMORIAL FOUNDATION AND THE FRATERNAL ORDER OF EAGLES FOUNDATION. ANNUALLY, A SALARY ORDINANCE IS PREPARED FOR COMPENSATION OF ALL EMPLOYEES INCLUDING THE GRAND WORTHY PRESIDENT (CEO), THE CFO AND KEY EMPLOYEES. THE SALARY ORDINANCE IS REQUIRED BY STATUTE AND MUST BE APPROVED BY THE BOARD OF GRAND TRUSTEES. ALL POSITIONS WITHIN THE ORGANIZATION ARE GRADED BASED ON RESPONSIBILITIES. SALARY RANGES ARE SET FOR EACH GRADE. THE SALARY RANGES ARE ADJUSTED ANNUALLY BASED ON THE COST OF LIVING ADJUSTMENT PUBLISHED IN JANUARY. INITIAL SALARY RANGES AND JOB GRADES WERE DETERMINED AND SET WITH THE USE OF INDEPENDENT OUTSIDE COUNSEL AND ARE REVIEWED EVERY THREE YEARS. AN EXTERNAL HR SERVICES COMPANY IS UTILIZED TO GATHER CURRENT MARKET RATES FOR SALARIES FOR THE POSITION CLASSIFICATIONS OF THE ORGANIZATION. A REVIEW OF 990 RETURNS FOR OTHER NON-PROFIT ORGANIZATIONS IS ALSO RESEARCHED TO DETERMINE THAT THE EXECUTIVE LEVEL SALARIES ARE IN LINE WITH OTHER SIMILAR ORGANIZATIONS BOTH LOCALLY AND NATIONALLY. THE ORGANIZATION HAS NO INCENTIVE COMP STRUCTURE. ALL COMPENSATION IS DIRECT WAGES AND SOMETIMES BONUS, BASED ON A VOTE OF THE BOARD OF GRAND TRUSTEES; THE NUMBERS ARE ENTERED INTO THE BUDGET WHICH THE MEMBERSHIP VOTES TO APPROVE ANNUALLY. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION DOES NOT EXPRESSLY MAKE AVAILABLE ANY DOCUMENTS TO THE GENERAL PUBLIC, BUT DOES PROVIDE THE GOVERNING DOCUMENTS AND FINANCIAL REPORTS TO MEMBERS UPON REQUEST AND VIA THE ANNUAL MEETING. ALL MEMBERS ARE ALSO ABLE TO VIEW THE FOE GOVERNING DOCUMENTS BY MEETING WITH THEIR LOCAL FOE CHAPTER SECRETARY. FORM 990, PART XI, LINE 9: SURVIVOR BENEFIT VALUATION ADJUSTMENT 108,999. GRAND AERIE FRATERNAL ORDER OF EAGLES 1623 GATEWAY CIRCLE SOUTH GROVE CITY OH 43123 390920675 PROVIDE ITS MEMBERS WITH MEANS TO HELP OTHERS WA 501(C)(8) N/A 0 FRATERNAL ORDER OF EAGLES FOUNDATION 1623 GATEWAY CIRCLE SOUTH GROVE CITY OH 43123 202479590 ASSIST IN THE STUDY, CARE, CURE AND PREVENTION OF VARIOUS DISEASES OH 501(C)(3) 7 GRAND AERIE FRATERNAL ORDER OF EAGLES 0 EAGLE VILLAGE INC 1623 GATEWAY CIRCLE SOUTH GROVE CITY OH 43123 590938114 PROVIDE HOUSING TO THE RETIRED MEMBERS AND SPOUSES OF THE FOE FL 501(C)(3) 9 GRAND AERIE FRATERNAL ORDER OF EAGLES 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 GRAND AERIE FRATERNAL ORDER OF EAGLES B 330000 FMV GRAND AERIE FRATERNAL ORDER OF EAGLES P 112359 FMV EAGLE VILLAGE B 110000 FMV EAGLE VILLAGE K 21600 FMV