2025-04-15T12:48:45-05:00 2024-05-31 390859910 BAKER TILLY ADVISORY GROUP LP 790 N WATER ST SUITE 2000 MILWAUKEE WI 53202 990 2023-06-01 396126176 EAGLES MEMORIAL FOUNDATION INC EAGL 6148832194 1623 GATEWAY CIRCLE SOUTH GROVE CITY OH 43123 LARRY RUSH CHIEF FINANCIAL OFFICER 6148832194 2025-04-14 1 1 TROY MARINE CPA P00187863 4147775500 2025-04-14 2023 2025-03-06 01:10:19Z DAVE SMITH 1623 GATEWAY CIRCLE SOUTH GROVE CITY OH 43123 5764218 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 4 0 5 0 0 589835 353556 0 0 1397890 1563973 0 0 1987725 1917529 694834 686187 0 0 104450 99693 0 0 0 192368 207254 991652 993134 996073 924395 13214178 14921306 565855 530792 12648323 14390514 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 788971 686187 GRANTS TO TAX EXEMPT ORGANIZATIONS FOR CHARITABLE, EDUCATIONAL, OCCUPATIONAL TRAINING, HEALTH SERVICES OR BENEVOLENT PURPOSES AND ACTIVITIES. 788971 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 4 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 BRIAN ROGERS VICE-CHAIRMAN 1.60 7.50 X 0 22168 2853 RON MALZ CHAIRMAN (TERM 07/23) 2.00 2.00 X 0 2422 2422 DAVE SMITH CHAIRMAN 2.00 0.50 X 0 0 0 DOUGLAS SCANSEN SECRETARY 1.60 X 0 0 0 CHRISTOPHER BAKER DIRECTOR 1.60 X 0 0 0 TIM CANT DIRECTOR 1.60 X 0 0 0 LARRY RUSH CFO 4.00 46.00 X 0 194817 45523 0 219407 50798 0 0 1 0 0 353556 353556 354586 354586 5056076 3846689 1209387 1209387 1209387 1917529 0 0 1563973 661928 661928 24259 24259 99693 65004 34689 24420 24420 49138 49138 38850 21600 17250 77906 15179 62727 REGISTRATIONS AND OTHER 14702 1001 13701 BANK FEES 2238 2238 993134 788971 204163 0 298735 336418 53665 53665 0 0 12901141 14581780 14302 3108 13214178 14921306 22464 22283 543391 508509 565855 530792 X 12634748 14367914 13575 22600 12648323 14390514 13214178 14921306 X 924395 754610 63186 X 0 1 X 1 0 X 322042 224943 338872 589835 353556 1829248 322042 224943 338872 589835 353556 1829248 1829248 246360 213026 268521 363043 354043 1444993 3274241 0.55870 0.57710 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 53665 53665 0 0 SURVIVOR BENEFIT LIABILITY 464168 DUE TO RELATED PARTIES 44341 508509 X 2623001 754610 754610 1868391 49138 49138 1917529 880810 0 880810 49138 63186 112324 993134 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, 2024 AND 2023, THE FOUNDATION HAD NO UNCERTAIN TAX POSITIONS. PART XII, LINE 4B - OTHER ADJUSTMENTS: SURVIVOR BENEFIT LIABILITY ADJUSTMENT 63,186. 1 GRAND AERIE OF THE FRATERNAL ORDER OF EAGLES 1623 GATEWAY CIR GROVE CITY OH 431239309 390920675 501C8 330000 0 GENERAL SUPPORT EAGLE VILLAGE INC 4710 14TH ST W BRADENTON FL 34207 590938114 501C3 110000 0 GENERAL SUPPORT NATIONAL JEWISH HEALTH 1400 JACKSON ST DENVER CO 802062761 742044647 501C3 30000 0 RESEARCH FAITH AND GRACE INC PO BOX 774 LK HAVASU CTY AZ 864050774 452963925 501C3 21674 0 EDUCATIONAL MATERIALS/EQUIPMENT/SUPPLIES ROTARY CLUB OF KINGS BAY PO BOX 6112 SAINT MARYS GA 315586112 271494265 501C3 11588 0 EQUIPMENT/SUPPLIES MAKE-A-WISH FOUNDATION OF NEW MEXICO 7400 TIBURON STREET NE A1 ALBUQUERQUE NM 871095910 850347088 501C3 9000 0 EQUIPMENT/SUPPLIES CHILD & FAMILY SERVICES OF YUMA INC 257 S 3RD AVE YUMA AZ 853642359 860654864 501C3 8000 0 EQUIPMENT/SUPPLIES HOSPICE OF YUMA 1824 S 8TH AVE YUMA AZ 853645517 860409708 501C3 8000 0 EQUIPMENT/SUPPLIES GREATER HUNTSVILLE HUMANE SOCIETY 2812 JOHNSON RD SW HUNTSVILLE AL 358055843 237093527 501C3 7931 0 EQUIPMENT/SUPPLIES JOY INTERNATIONAL INCORPORATED PO BOX 571 CONIFER CO 804330571 840444740 501C3 6579 0 EQUIPMENT/SUPPLIES HOSPICE OF HAVASU INC PO BOX 597 LK HAVASU CTY AZ 864050597 942836972 501C3 6000 0 EDUCATIONAL MATERIALS/EQUIPMENT/SUPPLIES FORGOTTEN ANGELS FLORIDA INC 3604 LITTLE STEARNS RD VALRICO FL 335968488 474870031 501C3 6000 0 EDUCATIONAL MATERIALS/EQUIPMENT/SUPPLIES A NEW LEAF INC 868 E UNIVERSITY DR MESA AZ 852038033 860256667 501C3 5175 0 EQUIPMENT/SUPPLIES ADVENTHEALTH FOUNDATION INC 900 HOPE WAY ALTAMONTE SPG FL 327141502 592219301 501C3 5137 0 EDUCATIONAL MATERIALS/EQUIPMENT/SUPPLIES 13 1 MEDICAL ASSISTANCE FOR DECEASED MEMBERS CHILDREN 1 400 EDUCATIONAL ASSISTANCE FOR DISADVANTAGED CHILDREN AND THE CHILDREN OF DECEASED MEMBERS 6 23859 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 194817 0 0 0 0 0 18175 0 27348 0 240340 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 63,186. 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 103502 FMV EAGLE VILLAGE B 110000 FMV EAGLE VILLAGE K 21600 FMV