2014-04-12T10:16:31-05:00 2013-05-31 390859910 BAKER TILLY VIRCHOW KRAUSE LLP 777 E WISCONSIN AVENUE 32ND FLOOR MILWAUKEE WI 53202 990 2012-06-01 396126176 EAGLES MEMORIAL FOUNDATION INC EAGL 6148832194 1623 GATEWAY CIRCLE SOUTH GROVE CITY OH 43123 LARRY RUSH 6148832194 2014-04-11 1 TROY E MARINE CPA P00187863 4147775500 2014-04-10 2012 2015-11-30 17:44:51Z DAVID VANCE 1623 GATEWAY CIRCLE SOUTH GROVE CITY OH 43123 5048689 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 263281 603498 0 0 434243 700894 0 0 697524 1304392 721005 862568 0 0 47510 61569 0 0 19712 200149 193504 968664 1117641 -271140 186751 9240431 10254838 1227007 1240469 8013424 9014369 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 BOB HOPE HIGH AND 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 73703 73703 BENEFITS PAID FOR THE MEDICAL CARE OR EDUCATION OF SURVIVING DEPENDENTS OF DECEASED MEMBERS WHO LOST THEIR LIFE PERFORMING THEIR OCCUPATION OR IN SERVICE TO THEIR COUNTRY AND EDUCATIONAL ASSISTANCE TO YOUTH COMPLETING PROGRAMS THROUGH BOB HOPE HIGH SCHOOL AND HOME ON THE RANGE. 788865 788865 GRANTS TO TAX EXEMPT ORGANIZATIONS FOR CHARITABLE, EDUCATIONAL, OCCUPATIONAL TRAINING, HEALTH SERVICES OR BENEVOLENT PURPOSES AND ACTIVITIES. 862568 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 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 X DAVID R VANCE SR 0.50 X 0 0 0 MIKE LAGERVALL SR 0.50 X 0 0 0 SHAUN LUTHER 0.50 X 0 0 0 LARRY ELLIS 0.50 X 0 0 0 ROBERT N BEAVER BOB DAVIS 0.50 X 0 0 0 LARRY RUSH 4.00 46.00 X 0 63799 11381 KRISTY SPIRES 4.00 46.00 X 0 107995 30347 0 171794 41728 0 0 0 0 0 603498 603498 231802 231802 4213389 3744297 469092 469092 469092 1304392 0 0 700894 788865 788865 73703 73703 61569 61569 13679 13679 15410 15410 34260 34260 8132 8132 21600 21600 13409 13409 8167 8167 ADMINISTRATIVE SUPPORT 78847 59135 19712 1117641 862568 235361 19712 72635 355710 306441 59585 59585 0 0 8837041 9883733 24314 15395 9240431 10254838 18123 19946 1208884 1220523 1227007 1240469 X 8007224 8856894 6200 157475 8013424 9014369 9240431 10254838 186751 814194 0 X 0 1 X 1 0 X 262574 273201 274303 263281 603498 1676857 262574 273201 274303 263281 603498 1676857 1676857 362746 292152 267326 248169 231802 1402195 3079052 0.54460 0.46340 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 59585 59585 0 0 SURVIVOR BENEFIT LIABILITY 1200000 DUE TO RELATED PARTIES 20523 1220523 X 2118586 814194 814194 1304392 0 1304392 1117641 0 1117641 0 1117641 DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: 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, 2013 AND 2012, THE FOUNDATION HAD NO UNCERTAIN TAX POSITIONS. 1 GRAND AERIE FRATERNAL ORDER OF EAGLES 1623 GATEWAY CIRCLE SOUTH GROVE CITY OH 43123 390920675 501(C)(8) 330000 SUPPORT FOR ELDERLY AND OTHER FOE FOUNDATION PROGRAMS. EAGLE VILLAGE 4710-14TH ST WEST BRADENTON FL 34207 590932114 501(C)(3) 110000 ELDERLY SOCIAL PROGRAMS. HOME ON THE RANGE 16351 I-94 SENTINEL BUTTE ND 58654 450230083 501(C)(3) 30000 EDUCATIONAL MATERIALS CAMP COURAGEFOUNDATION FOR BURNS & TRAUMA 1561 MARLBORO DR LAKE HAVASU CITY AZ 86403 860207519 501(C)(3) 10588 MEDICAL EQUIPMENT AND SUPPLIES HAVASU COMMUNITY HEALTH FOUNDATION-HEART 1561 MARLBORO DR LAKE HAVASU CITY AZ 86403 201839858 501(C)(3) 144114 MEDICAL RESEARCH AND EQUIPMENT UI FOUNDATION FOR MS RESEARCH 200 HAWKINS DRIVE IOWA CITY IA 52242 420796760 501(C)(3) 5316 MEDICAL RESEARCH MAKE-A-WISH FOUNDATION 811 1ST AVENUE SUITE 520 SEATTLE WA 98104 911329433 501(C)(3) 7500 EQUIPMENT AND SUPPLIES UMC FOUNDATION - DIAMOND CHILDREN'S CENTER 1501 N CAMPBELL AVE TUSCON AZ 85724 860572438 501(C)(3) 7687 EQUIPMENT AND SUPPLIES UNIVERSITY OF NEBRASKA FOUNDATION 2285 S 67TH STREET SUITE 200 OMAHA NE 68106 470379839 501(C)(3) 55827 MEDICAL RESEAERCH AND EDUCATION SUPPLIES JUVENILE DIABETES RESEARCH FOUNDATION 4343 W CAMELBACK RD SUITE 230 PHOENIX AZ 85015 231907729 501(C)(3) 8476 MEDICAL RESEARCH NOVA 2360 MCCULLOCH BLVD NORTH LAKE HAVASU CITY AZ 86403 860645209 501(C)(3) 7818 EDUCATIONAL MATERIALS KEYSTONE CENTRAL FOUNDATION PO BOX 568 LOCK HAVEN PA 17745 232338225 501(C)(3) 10000 EDUCATIONAL MATERIALS 11 1 MEDICAL ASSISTANCE FOR DECEASED MEMBERS CHILDREN 25 37019 FMV EDUCATIONAL ASSISTANCE FOR DISADVANTAGED CHILDREN AND THE CHILDREN OF DECEASED MEMBERS 14 36684 FMV PROCEDURE FOR MONITORING GRANTS IN THE U.S.: PART I, LINE 2: SCHEDULE I, 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. FOR THE MEDICAL AND EDUCATION BENEFITS TO CHILDREN OF DECEASED MEMBERS, THE FAMILIES ARE ROUTINELY COMMUNICATED WITH TO MAKE SURE THE CHILDREN ARE BEING CARED FOR PER THE BENEFIT RULES OF THE FOUNDATION. MEDICAL BILLS AND TUITION AND SUPPLIES INVOICES ARE REQUIRED TO BE SUBMITTED PRIOR TO ANY PAYMENT OF SERVICES OR SCHOLARSHIPS. 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 11 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 VII, SECTION A, COLUMN (B): KRISTY SPIRES AND LARRY RUSH'S HOURS ARE ALLOCATED TO RELATED ORGANIZATIONS: - EAGLE VILLAGE, INC. = 2 - GRAND AERIE, FRATERNAL ORDER OF EAGLES = 34 - THE FRATERNAL ORDER OF EAGLES FOUNDATION = 10 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 94267 FMV EAGLE VILLAGE B 110000 FMV EAGLE VILLAGE K 21600 FMV