2018-04-13T16:12:24-05:00 2017-05-31 390859910 Baker Tilly Virchow Krause LLP 777 E Wisconsin Avenue 32nd Floor Milwaukee WI 53202 990 2016-06-01 396126176 Eagles Memorial Foundation Inc EAGL 6148832194 1623 Gateway Circle South Grove City OH 43123 Larry Rush Chief Financial Officer 6148832194 2018-04-11 1 Troy Marine CPA P00187863 4147775500 2018-04-09 99.47.236.119 2018-04-11 22:04:22 CD P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 51E0EEA151B1858D65DA1F6874E2176CE8260246 2016 2021-01-29 14:40:06Z Ron Stine 1623 Gateway Circle South Grove City OH 43123 8296656 0 X www.foe.com X 1946 FL THE EAGLES MEMORIAL FOUNDATION IS AN AFFILIATE OF THE GRAND AERIE FRATERNAL ORDER OF EAGLES, FORMED BY THE GRAND AERIE TO OFFER BENEFITS TO MEMBERS WHO HAVE GIVEN THEIR LIFE IN SERVICE TO THEIR COUNTRY OR EMPLOYER. THE FOUNDATION ALSO SUPPORTS RESEARCH AND EDUCATION FOR THE BENEFIT OF THE ELDERLY. 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, SUPPORT OF THE EAGLE CHARITIES FOR ADMINISTRATIVE AND OPERATING EXPENSES AND VARIOUS ELDERLY INTERESTS SUCH AS ALZHEIMER'S RESEARCH. 5 5 0 5 0 0 411195 347738 0 0 269682 676959 0 0 680877 1024697 839967 694384 0 0 38555 31481 0 0 20455 207022 196066 1085544 921931 -404667 102766 10579611 11173728 1122043 1038699 9457568 10135029 X The Eagles Memorial Foundation is an affiliate of the Grand Aerie Fraternal Order of Eagles, formed by the Grand Aerie to offer benefits to members who have given their life in service to their Country or Employer. The Foundation also supports programs for the benefit of the elderly and scholarships for underprivileged students of Home on The Range. The Foundation also supports the Eagle Charities for administrative and operating expenses and various elderly interests such as Alzheimer's research. 0 0 694384 694384 Grants to tax exempt organizations for charitable, educational, occupational training, health services or benevolent purposes and activities. 694384 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 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 1 0 1 2 0 1 0 0 0 0 0 0 0 0 0 0 0 X 5 5 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 X Larry Rush 6148832194 1623 GATEWAY CIRCLE S GROVE CITY OH 43123 David Tice Vice-Chairman 0.50 X 0 0 0 Ron Stine Chairman 0.50 X 0 0 0 Todd Bollig Secretary 0.50 X 0 0 0 Greg Jones Director 0.50 X 0 0 0 Robert Wahls Director 0.50 X 0 0 0 Larry Rush CFO 4.00 46.00 X 0 96952 13183 0 96952 13183 0 0 0 0 0 347738 347738 228729 228729 7720189 7271959 448230 448230 448230 1024697 0 0 676959 692964 692964 1420 1420 31481 31481 18854 18854 37338 37338 18235 18235 26088 26088 13729 13729 Administrative Support 81822 61367 20455 921931 694384 207092 20455 103054 90748 20271 12311 53665 53665 0 0 10450750 11061685 5536 8984 10579611 11173728 22043 23007 1100000 1015692 1122043 1038699 X 9454568 10128911 3000 6118 9457568 10135029 10579611 11173728 102766 574695 0 X 0 1 X 1 0 X 603498 489060 458636 411195 347738 2310127 603498 489060 458636 411195 347738 2310127 2310127 231802 232903 248972 267353 228729 1209759 3519886 0.65630 0.64420 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 53665 53665 0 0 Survivor Benefit Liability 1015692 1015692 X 1599392 574695 574695 1024697 0 1024697 921931 0 921931 0 921931 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, 2017 and 2016, the Foundation had no uncertain tax positions. 1 Eagle Village Inc 4710 14th St W Bradenton FL 34207 590938114 501c3 110000 Equipment/Supplies Nebraska SIDS Foundation PO Box 540633 Omaha NE 68154 470706772 501c3 44614 Research/Educational Materials/Equipment/Supplies Home on the Range 16351 194 Sentinel Butte ND 58654 450230083 501c3 30000 Equipment/Supplies Nebraska SIDS Foundation PO Box 540633 Omaha NE 68154 470706772 501c3 26277 Research/Educational Materials?Equipment/Supplies University of Arizona Foundation 1111 N Cherry Ave Tucson AZ 85719 866050388 501c3 9458 Research Badger Honor Flight Inc PO Box 258066 Madison WI 53725 270399473 501c3 7469 Equipment/Supplies University of Arizona Foundation 1111 N Cherry Ave Tucson AZ 85719 866050388 501c3 5500 Research Meadville YMCA 356 Chestnut St Meadville PA 16335 250969495 501c3 5000 Equipment/Supplies 8 0 Medical assistance for deceased members children 31 12963 Educational assistance for disadvantaged children and the children of deceased members 55 69766 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. 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. 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 houisng to the retired members and spouses of the FOE FL 501(c)(3) 9 Grand Aerie Fraternal Order of Eagles 0 0 1 1 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 Grand Aerie Fraternal Order of Eagles C 330000 FMV Grand Aerie Fraternal Order of Eagles P 88694 FMV Eagle Village B 110000 FMV Eagle Village K 21600 FMV