STRATEGY STUDIO / PUBLIC DATA EXPLORER

GRAND AERIE FRATERNAL ORDER OF EAGLES: Form 990, tax year 2015

View the entire original 990 at ProPublica ↗

Organization
GRAND AERIE FRATERNAL ORDER OF EAGLES (EIN 39-0920675)
Tax period
2015-06-01 to 2016-05-31
Filed
2017-04-15
IRS object ID
201741059349300104
Schema version
2015v3.0
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2017-04-15T09:43:08-05:00ReturnTs
Tax Period End2016-05-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN390859910PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1Baker Tilly Virchow Krause LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1777 E Wisconsin Avenue 32nd FloorAddressLine1Txt
CityMilwaukeeCityNm
State AbbreviationWIStateAbbreviationCd
ZIP53202ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2015-06-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN390920675EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1Grand Aerie Fraternal Order of EaglesBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlGRANBusinessNameControlTxt
Phone6148832194PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11623 Gateway Circle SouthAddressLine1Txt
CityGrove CityCityNm
State AbbreviationOHStateAbbreviationCd
ZIP43123ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonLarry RushPersonNm
Person TitleChief Financial OfficerPersonTitleTxt
Phone6148832194PhoneNum
Signature2017-04-14SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonTroy E Marine CPAPreparerPersonNm
PTINP00187863PTIN
Phone4147775500PhoneNum
Preparation2017-04-14PreparationDt
FieldValueIRS element (for citing)
Tax2015TaxYr
Build TS2021-01-29 14:40:06ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerElwin Bud HaighPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line11623 Gateway Circle SouthAddressLine1Txt
CityGrove CityCityNm
State AbbreviationOHStateAbbreviationCd
ZIP43123ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$15,800,057GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website Addresswww.foe.comWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1898FormationYr
Legal Domicile StateWALegalDomicileStateCd
Activity Or MissionGRAND AERIE FRATERNAL ORDER OF EAGLES IS A MEMBERSHIP ORGANIZATION THAT PROVIDES MEMBERS THE MEANS TO HELP OTHERS THROUGH FUNDRAISING ACTIVITIES, SOCIAL GATHERINGS AND VOLUNTEERISM. THE ORGANIZATION OPERATES UNDER A "LODGE" SYSTEM, THE CHARITABLE EARNINGS OF WHICH ARE DEVOTED EXCLUSIVELY TO RELIGIOUS, CHARITABLE, SCIENTIFIC, LITERARY, EDUCATIONAL AND FRATERNAL PURPOSES.ActivityOrMissionDesc
Voting Members Governing Body5VotingMembersGoverningBodyCnt
Voting Members Independent4VotingMembersIndependentCnt
Total Employee55TotalEmployeeCnt
Total Volunteers725000TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$330,000PYContributionsGrantsAmt
CY Contributions Grants$330,000CYContributionsGrantsAmt
PY Program Service Revenue$10,261,494PYProgramServiceRevenueAmt
CY Program Service Revenue$9,878,777CYProgramServiceRevenueAmt
PY Investment Income$1,063,811PYInvestmentIncomeAmt
CY Investment Income$201,852CYInvestmentIncomeAmt
PY Other Revenue$973,054PYOtherRevenueAmt
CY Other Revenue$659,443CYOtherRevenueAmt
PY Total Revenue$12,628,359PYTotalRevenueAmt
CY Total Revenue$11,070,072CYTotalRevenueAmt
PY Grants And Similar Paid$2,150,000PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$1,500,833PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$1,610,703CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$7,148,352PYOtherExpensesAmt
CY Other Expenses$7,440,657CYOtherExpensesAmt
PY Total Expenses$10,799,185PYTotalExpensesAmt
CY Total Expenses$9,051,360CYTotalExpensesAmt
PY Revenues Less Expenses$1,829,174PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$2,018,712CYRevenuesLessExpensesAmt
Total Assets BOY$27,811,922TotalAssetsBOYAmt
Total Assets EOY$28,363,427TotalAssetsEOYAmt
Total Liabilities BOY$20,046,589TotalLiabilitiesBOYAmt
Total Liabilities EOY$18,876,828TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$7,765,333NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$9,486,599NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionGrand Aerie Fraternal Order of Eagles is a membership organization that provides members the means to help others through fundraising activities, social gatherings and volunteerism. The organization operates under a "lodge" system, the charitable earnings of which are devoted exclusively to religious, charitable, scientific, literary, educational and fraternal purposes.Mission Statement: The Fraternal Order of Eagles, an International, Non-Profit organization, unites fraternally in the spirit of liberty, truth, justice and equality to make human life more desirable by lessening its ills and by promoting peace, prosperity, gladness and hope.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
DescAnnual convention held for membership to review prior year's activities, enact law changes, plan and set organizational goals for future years strategic plans and to join in fellowshup and fraternalism.Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
DescThe organization provides membership tools for use by local chapters to further the mission of the fraternity. This includes membership promotional items such as NASCAR associate sponsorship, toolkits, training and awards for recruiting members to use in their efforts and to provide training and guidance to assist the local chapters in their fundraising efforts and publicity, supplies particular to the fraternity; training and legislative research on issues important to the fraternity; publications for members; and programs to unite the local chapters towards common goals.Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

FieldValueIRS element (for citing)
DescThe organization provides a member benefit to qualifying auxiliary members of $200 death benefit for funeral expenses.Desc
FieldValueIRS element (for citing)
Described In Section501c30DescribedInSection501c3Ind
Schedule B Required0ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Temp Or Permanent Endowments0TempOrPermanentEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign ActivitiesYes (1)ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J Required0ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam MemYes (1)BusinessRlnWithFamMemInd
Business Rln With Officer EntYes (1)BusinessRlnWithOfficerEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related EntityYes (1)RelatedEntityInd
Related Organization Ctrl EntYes (1)RelatedOrganizationCtrlEntInd
Transaction With Control EntYes (1)TransactionWithControlEntInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document40IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee55EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial AccountYes (1)ForeignFinancialAccountInd
Foreign CountryCAForeignCountryCd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services0IndoorTanningServicesInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members5GoverningBodyVotingMembersCnt
Independent Voting Member4IndependentVotingMemberCnt
Family Or Business RlnYes (1)FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org DocumentsYes (1)ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or StockholdersYes (1)MembersOrStockholdersInd
Election Of Board MembersYes (1)ElectionOfBoardMembersInd
Decisions Subject To ApprovaYes (1)DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local ChaptersYes (1)LocalChaptersInd
Policies Reference ChaptersYes (1)PoliciesReferenceChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower Policy0WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process OtherYes (1)CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldOHStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldWAStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1Larry RushBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone6148832194PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11623 Gateway Circle SouthAddressLine1Txt
CityGrove CityCityNm
State AbbreviationOHStateAbbreviationCd
ZIP43123ZIPCd
FieldValueIRS element (for citing)
Info In Schedule O Part VIIYes (X)InfoInScheduleOPartVIIInd

Form990 Part VII Section A Form990PartVIISectionAGrp (16 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtOfficerOfficerIndAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt
Ron Malz
Trustee10.00Yes (X)$0$0$0
Brian Rogers
Trustee10.00Yes (X)$0$0$0
David L Tice
Chairman15.00Yes (X)$2,182$0$0
H Carl Burnett
Trustee10.00Yes (X)$0$0$0
David Smith
Trustee10.00Yes (X)$0$0$0
Tom McGrath
Vice President5.00$26,000$0$0Yes (X)
Tony Brown
Officer2.00$0$0$0Yes (X)
Jim West
Treasurer12.00$13,504$0$1,041Yes (X)
Charles L Chuck Weber
Officer2.00$0$0$0Yes (X)
Elwin Bud Haigh
President50.00$60,176$0$0Yes (X)
Jerry Sullivan
President Elect5.00$0$0$0Yes (X)
Charles Cunningham
Secretary50.00$73,078$0$26,778Yes (X)
Richard E Rick Powell
Officer2.00$0$0$0Yes (X)
Larry Rush
CFO34.00$95,764$0$12,664Yes (X)16.00
John Noldan
Officer2.00$0$0$0Yes (X)
Chuck Lang
President/Passed Away in Office50.00$79,560$0$0Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$350,264TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$40,483TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (5 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
Quad Graphics Inc
PO Box 644840PittsburghPA15264Printing Services$474,455
Logicom LLC
PO Box 111697NashvilleTN37222Convention Entertainment and Production,$431,101
Halo Branded Solutions
3182 Momentum PlaceChicagoIL60689Awards Production and Fullfillment, Publ$411,912
HSJR Performance II LLC
82 Brams Point RdHilton HeadSC29926NASCAR sponsorship$250,000
Hilton Milwaukee City Center
509 W Wisconsin AveMilwaukeeWI53203International Convention Housing$131,481
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K5CntrctRcvdGreaterThan100KCnt
All Other Contributions$330,000AllOtherContributionsAmt
Total Contributions$330,000TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
per capita taxes and dues900099$8,622,016$8,622,016
application fees900099$935,970$935,970
CONVENTION FEES900099$320,791$320,791
FieldValueIRS element (for citing)
Total Program Service Revenue$9,878,777TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$268,829TotalRevenueColumnAmt
Exclusion$268,829ExclusionAmt

Royalties Revenue RoyaltiesRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$215,613TotalRevenueColumnAmt
Exclusion$215,613ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$4,433,800SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$4,500,777SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities-$66,977SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column-$66,977TotalRevenueColumnAmt
Exclusion-$66,977ExclusionAmt
FieldValueIRS element (for citing)
Gross Sales Of Inventory$517,760GrossSalesOfInventoryAmt
Cost Of Goods Sold$229,208CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$288,552TotalRevenueColumnAmt
Exclusion$288,552ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescOther IncomeDesc
Business900099BusinessCd
Total Revenue Column$155,278TotalRevenueColumnAmt
Exclusion$155,278ExclusionAmt
FieldValueIRS element (for citing)
Other Revenue Total$155,278OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$11,070,072TotalRevenueColumnAmt
Related Or Exempt Func Income$9,878,777RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$861,295ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$350,265TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$852,407TotalAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$65,672TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$205,262TotalAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$137,097TotalAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$6,137TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$112,929TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$18,439TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$56,883TotalAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$130,426TotalAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$74,585TotalAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$1,031TotalAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$127,761TotalAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$155,891TotalAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$2,214,000TotalAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$500,048TotalAmt

Payments To Affiliates PaymentsToAffiliatesGrp

FieldValueIRS element (for citing)
Total$383,960TotalAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$132,963TotalAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$62,185TotalAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmt
Membership programs$1,219,915
Pension benefit accrual$971,454
Publications$684,891
Charity administration$550,959

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$36,200TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$9,051,360TotalAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$4,484,082BOYAmt
EOY$7,036,265EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$2,050,559BOYAmt
EOY$583,519EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$4,916,482BOYAmt
EOY$4,334,803EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

FieldValueIRS element (for citing)
BOY$2,700,000BOYAmt
EOY$2,100,000EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

FieldValueIRS element (for citing)
BOY$613,585BOYAmt
EOY$611,107EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$315,658BOYAmt
EOY$479,354EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$6,155,576LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$3,210,809LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$3,021,516BOYAmt
EOY$2,944,767EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$9,710,040BOYAmt
EOY$10,273,612EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$27,811,922BOYAmt
EOY$28,363,427EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$1,419,412BOYAmt
EOY$1,269,022EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$120,240BOYAmt
EOY$151,295EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

FieldValueIRS element (for citing)
BOY$9,300,000BOYAmt
EOY$11,350,000EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$9,206,937BOYAmt
EOY$6,106,511EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$20,046,589BOYAmt
EOY$18,876,828EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
BOY$7,765,333BOYAmt
EOY$9,486,599EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$7,765,333BOYAmt
EOY$9,486,599EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$27,811,922BOYAmt
EOY$28,363,427EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$2,018,712ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst-$297,446NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule D IRS990ScheduleD

Land LandGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$754,037OtherCostOrOtherBasisAmt
Book Value$754,037BookValueAmt

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$3,345,768OtherCostOrOtherBasisAmt
Depreciation$1,209,804DepreciationAmt
Book Value$2,135,964BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$2,055,771OtherCostOrOtherBasisAmt
Depreciation$2,001,005DepreciationAmt
Book Value$54,766BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$2,944,767TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)

DescDescAmtAmt
Accrued Benefits$1,216,600
Other Long-Term Liabilities$4,889,673
Other Current Liabilities$238
FieldValueIRS element (for citing)
Total Liability$6,106,511TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$10,772,626TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst-$297,446NetUnrealizedGainsInvstAmt
Revenue Not Reported-$297,446RevenueNotReportedAmt
Revenue Subtotal$11,070,072RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$11,070,072TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$9,051,360TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$9,051,360ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$9,051,360TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePart X, Line 2:FormAndLineReferenceDesc
ExplanationThe Grand Aerie has received notification that it qualifies as a tax-exempt organization under Section 501(c)(8) 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, 2016 and 2015, the Grand Aerie had no uncertain tax positions.ExplanationTxt

Schedule F IRS990ScheduleF

Account Activities Outside US AccountActivitiesOutsideUSGrp (3 entries)

RegionRegionTxtOfficesOfficesCntEmployeeEmployeeCntType Of Activities ConductedTypeOfActivitiesConductedTxtSpecific Services ProvidedSpecificServicesProvidedTxtRegion Total ExpendituresRegionTotalExpendituresAmt
North America00Program ServicesMember Benefits$3,400
North America00Program ServicesProvincial refunds$4,804
North America00Program ServicesTravel reimbursements$13,907
FieldValueIRS element (for citing)
Subtotal Offices0SubtotalOfficesCnt
Subtotal Employees0SubtotalEmployeesCnt
Continutation Total Office0ContinutationTotalOfficeCnt
Continutation Total Employee0ContinutationTotalEmployeeCnt
Total Office0TotalOfficeCnt
Total Employee0TotalEmployeeCnt
Subtotal Spent$22,111SubtotalSpentAmt
Continuation Spent$0ContinuationSpentAmt
Total Spent$22,111TotalSpentAmt
Transfer To Foreign Corp0TransferToForeignCorpInd
Interest In Foreign Trust0InterestInForeignTrustInd
Foreign Corp Ownership0ForeignCorpOwnershipInd
Passive Foreign Investmest Co0PassiveForeignInvestmestCoInd
Foreign Partnership0ForeignPartnershipInd
Boycott Countries0BoycottCountriesInd

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePart I, Line 2:FormAndLineReferenceDesc
ExplanationThe Grand Aerie Fraternal Order of Eagles has approximately 25,000 members in Canada who pay dues to the Organization and participate in charitable activities. There is a funeral benefit for elibible members of $200 upon death. The Organization also utilizes Canadian members as representatives who are reimbursed travel expenses. The Canadian Provinces share a portion of local chapter membership initiation fees in the form of a reimbursement monthly.ExplanationTxt

Schedule L IRS990ScheduleL

Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp

Name Of Interested NameOfInterested

FieldValueIRS element (for citing)
PersonKeith McGrathPersonNm
FieldValueIRS element (for citing)
Relationship DescriptionSon of OfficerRelationshipDescriptionTxt
Transaction$67,453TransactionAmt
TransactionWages and benefitsTransactionDesc
Sharing Of Revenues0SharingOfRevenuesInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (10 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Form 990, Part VI, Section A, line 2Tom Mcgrath and Keith Mcgrath - Family relationship.
Form 990, Part VI, Section A, line 4THE GRAND AERIE FRATERNAL ORDER OF EAGLES IS RULED BY A CONSTITUTION AND STATUTES WHICH ARE THE GOVERNING LAWS OF THE ORDER. AT THE 2015 INTERNATIONAL CONVENTION THE DELEGATES VOTED TO, UPON APPROVAL OF THE TERMINATION BY THE IRS AND AFTER ALL PARTICIPANT PAYMENTS HAVE BEEN DISTRIBUTED AND PAID IN FULL, REMOVE REFERENCE TO THE PENSION FUND IN THE BYLAWS OF THE GRAND AERIE FRATERNAL ORDER OF EAGLES. THE DELEGATES ALSO VOTED TO MAKE THE ANNUAL MEMBERSHIP DUES PAYABLE TO THE LOCAL AERIE DUE ON MAY 31ST OF EACH YEAR FOR ALL AERIES.
Form 990, Part VI, Section A, line 6The Grand Aerie Fraternal Order of Eagles is comprised of Eagle members who have attained the status of Past Worthy President or Ten Year Secretary.
Form 990, Part VI, Section A, line 7aTHE 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 INC AND THE 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 7bAll 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 11After 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 12cTHE 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 15THE 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 19The 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 VII, Section A, Column (B):Larry Rush's hours are allocated to related organizations: - Eagle Village, Inc. = 2 - The Fraternal Order of Eagles Foundation = 10 - Eagles Memorial Foundation = 4

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (3 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdEINEINPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdExempt Code SectionExemptCodeSectionTxtPublic Charity StatusPublicCharityStatusTxtBusiness Name Line1DirectControllingEntityName/BusinessNameLine1TxtControlled OrganizationControlledOrganizationInd
Fraternal Order of Eagles Foundation
1623 Gateway Circle SouthGrove CityOH43123202479590Research, care, prevention & awareness of diseases, aid children & elderlyOH501(c)(3)Line 7Grand Aerie Fraternal Order of EaglesYes (1)
Eagles Memorial Foundation
1623 Gateway Circle SouthGrove CityOH43123396126176Support disadvantaged children and certain families of deceased membersFL501(c)(3)Line 7Grand Aerie Fraternal Order of EaglesYes (1)
Eagle Village Inc
1623 Gateway Circle SouthGrove CityOH43123590938114Provide low cost housing for retired members and surviving spouses of FOEFL501(c)(3)Line 9Grand Aerie Fraternal Order of EaglesYes (1)
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts Rylts0ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org0GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth OrgYes (1)GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other OrgYes (1)LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org0LoansOrGuaranteesFromOthOrgInd
Div Related Organization0DivRelatedOrganizationInd
Asset Sale To Other Org0AssetSaleToOtherOrgInd
Asset Purchase From Other Org0AssetPurchaseFromOtherOrgInd
Asset Exchange0AssetExchangeInd
Rental Of Facilities To Oth Org0RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org0RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth OrgYes (1)PerformOfServicesForOthOrgInd
Perform Of Services By Other Org0PerformOfServicesByOtherOrgInd
Sharing Of FacilitiesYes (1)SharingOfFacilitiesInd
Paid Employees SharingYes (1)PaidEmployeesSharingInd
Reimbursement Paid To Other Org0ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other OrgYes (1)ReimbursementPaidByOtherOrgInd
Transfer To Other Org0TransferToOtherOrgInd
Transfer From Other Org0TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp (6 entries)

Transaction TypeTransactionTypeTxtInvolvedInvolvedAmtMethod Of Amount DeterminationMethodOfAmountDeterminationTxt
Fraternal Order of Eagles Foundation
D$61,052Cost
Fraternal Order of Eagles Foundation
Q$96,889cost
Eagles Memorial Foundation
C$330,000Cost
Eagles Memorial Foundation
Q$82,415Cost
Eagle Village Inc
Q$58,895Cost
Fraternal Order of Eagles Foundation
D$2,100,000cost