FRATERNAL ORDER OF EAGLES: Form 990, tax year 2022

View the entire original 990 at ProPublica ↗

Organization
FRATERNAL ORDER OF EAGLES (EIN 83-0283726)
Tax period
2022-06-01 to 2023-05-31
Filed
2023-10-05
IRS object ID
202322789349300217
Schema version
2022v5.0
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)
Return2023-10-05T11:45:46-04:00ReturnTs
Tax Period End2023-05-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN472170724PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1JENNIFER M REED CPA LLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line11101 SUGARVIEW DRAddressLine1Txt
CitySHERIDANCityNm
State AbbreviationWYStateAbbreviationCd
ZIP82801ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2022-06-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN830283726EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1BIG HORN MOUNTAIN EAGLESBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlBIGHBusinessNameControlTxt
Phone3076749010PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11760 COMMERCIAL LANEAddressLine1Txt
CitySHERIDANCityNm
State AbbreviationWYStateAbbreviationCd
ZIP82801ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonCHRISTOPHER J KAWULOKPersonNm
Person TitleSECRETARYPersonTitleTxt
Phone3076749010PhoneNum
Signature2023-08-31SignatureDt

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstCHRISPersonFirstNm
Person LastKAWULOKPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrfalseIRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonJENNIFER M REED CPAPreparerPersonNm
PTINP01833674PTIN
Phone3076747491PhoneNum
Preparation2023-10-05PreparationDt
Self EmployedYes (X)SelfEmployedInd
FieldValueIRS element (for citing)
Tax2022TaxYr
Build TS2023-04-26 12:10:37ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerCHRIS S WILEYPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line11760 COMMERICALAddressLine1Txt
CitySHERIDANCityNm
State AbbreviationWYStateAbbreviationCd
ZIP82801ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$100,608GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website AddressN/AWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1986FormationYr
Legal Domicile StateWYLegalDomicileStateCd
Activity Or MissionTHIS ORGANIZATION IS AFFILIATED WITH THE FRATERNAL ORDER OF EAGLES WHICH UNITES 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 FOR THE HOME COUNTRY AND GOD.ActivityOrMissionDesc
Voting Members Governing Body105VotingMembersGoverningBodyCnt
Voting Members Independent105VotingMembersIndependentCnt
Total Employee3TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$3,954PYContributionsGrantsAmt
CY Contributions Grants$8,928CYContributionsGrantsAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
CY Investment Income$0CYInvestmentIncomeAmt
PY Other Revenue$78,920PYOtherRevenueAmt
CY Other Revenue$68,750CYOtherRevenueAmt
PY Total Revenue$82,874PYTotalRevenueAmt
CY Total Revenue$77,678CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$47,613PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$44,981CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$50,020PYOtherExpensesAmt
CY Other Expenses$48,015CYOtherExpensesAmt
PY Total Expenses$97,633PYTotalExpensesAmt
CY Total Expenses$92,996CYTotalExpensesAmt
PY Revenues Less Expenses-$14,759PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$15,318CYRevenuesLessExpensesAmt
Total Assets BOY$113,694TotalAssetsBOYAmt
Total Assets EOY$101,879TotalAssetsEOYAmt
Total Liabilities BOY$31,547TotalLiabilitiesBOYAmt
Total Liabilities EOY$35,050TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$82,147NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$66,829NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionTHIS ORGANIZATION IS AFFILIATED WITH THE FRATERNAL ORDER OF EAGLES WHICH UNITES 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 FOR THE HOME, COUNTRY AND GOD.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
DescTHIS ORGANIZATION IS AFFILIATED WITH THE FRATERNAL ORDER OF EAGLES WHICH UNITES 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 FOR THE HOME, COUNTRY AND GOD.Desc

Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp

FieldValueIRS element (for citing)
DescTHIS ORGANIZATION IS AFFILIATED WITH THE FRATERNAL ORDER OF EAGLES WHICH UNITES 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 FOR THE HOME, COUNTRY AND GOD.Desc
FieldValueIRS element (for citing)
Described In Section501c3falseDescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (true)ReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesYes (true)ReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesYes (true)GamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document1IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld CompliancefalseBackupWthldComplianceInd
Employee3EmployeeCnt
Employment Tax Returns FiledYes (true)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members105GoverningBodyVotingMembersCnt
Independent Voting Member105IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyfalseForm990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyfalseConflictOfInterestPolicyInd
Whistleblower PolicyfalseWhistleblowerPolicyInd
Document Retention PolicyfalseDocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonJENNIFER M REED CPAPersonNm
Phone3076747310PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11101 SUGARVIEW DRIVEAddressLine1Txt
CitySHERIDANCityNm
State AbbreviationWYStateAbbreviationCd
ZIP82801ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (12 entries)

TitleTitleTxtOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorInd
CHRIS S WILEY
PRESIDENTYes (X)$0$0$0
CHRISTIAN D KLEPPERICH
VICE-PRESIDEYes (X)$0$0$0
MAX MCLAIN
CHAPLINYes (X)$0$0$0
CHRISTOPHER J KAWULOK
SECRETARYYes (X)$0$0$0
DONALD J NICHOLSON
TREASURERYes (X)$0$0$0
MICHAEL D PEER
CONDUCTORYes (X)$0$0$0
WILLIAM M LONG
INSIDE GUARDYes (X)$0$0$0
BRANDAN D BOUGIE
TRUSTEE$0$0$0Yes (X)
KYLE A O'DELL
TRUSTEE$0$0$0Yes (X)
MATTHEW T HOWARD
TRUSTEE$0$0$0Yes (X)
LARRY W WEBER
TRUSTEE$0$0$0Yes (X)
TERRY LEE CLEMENS
TRUSTEE$0$0$0Yes (X)
FieldValueIRS element (for citing)
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
Membership Dues$3,940MembershipDuesAmt
All Other Contributions$4,988AllOtherContributionsAmt
Total Contributions$8,928TotalContributionsAmt
Gaming Gross Income$42,338GamingGrossIncomeAmt
Gaming Direct Expenses$116GamingDirectExpensesAmt

Net Income From Gaming NetIncomeFromGamingGrp

FieldValueIRS element (for citing)
Total Revenue Column$42,222TotalRevenueColumnAmt
Related Or Exempt Func Income$42,222RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Gross Sales Of Inventory$49,342GrossSalesOfInventoryAmt
Cost Of Goods Sold$22,814CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$26,528TotalRevenueColumnAmt
Related Or Exempt Func Income$26,528RelatedOrExemptFuncIncomeAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$77,678TotalRevenueColumnAmt
Related Or Exempt Func Income$68,750RelatedOrExemptFuncIncomeAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$41,543TotalAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$3,438TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$2,327TotalAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$2,575TotalAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$1,858TotalAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$1,625TotalAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$16,615TotalAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$418TotalAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$351TotalAmt

Payments To Affiliates PaymentsToAffiliatesGrp

FieldValueIRS element (for citing)
Total$1,655TotalAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$8,976TotalAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$6,258TotalAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmt
LAUNDRY$2,302
DONATIONS$1,335
LICENSE & PERMITS$1,290
EQUIP RENTAL$428

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$2TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$92,996TotalAmt
Program Services$0ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$10,532BOYAmt
EOY$7,838EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

FieldValueIRS element (for citing)
BOY$4,114BOYAmt
EOY$3,970EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$377,191LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$287,120LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$99,048BOYAmt
EOY$90,071EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$113,694BOYAmt
EOY$101,879EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$20,744BOYAmt
EOY$26,048EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$10,803BOYAmt
EOY$9,002EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$31,547BOYAmt
EOY$35,050EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
BOY$82,147BOYAmt
EOY$66,829EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$82,147BOYAmt
EOY$66,829EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$113,694BOYAmt
EOY$101,879EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$15,318ReconcilationRevenueExpnssAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedfalseFSAuditedInd

Schedule D IRS990ScheduleD

Land LandGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$17,800OtherCostOrOtherBasisAmt
Book Value$17,800BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$17,800TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescOTHER LIABILITIESDesc
Amt$9,002Amt
FieldValueIRS element (for citing)
Total Liability$9,002TotalLiabilityAmt

Schedule G IRS990ScheduleG

Gaming Information GamingInformationGrp

FieldValueIRS element (for citing)
Volunteer Labor BingofalseVolunteerLaborBingoInd
Gross Revenue Pull Tabs$42,338GrossRevenuePullTabsAmt
Other Direct Expenses Pull Tabs$116OtherDirectExpensesPullTabsAmt
Volunteer Labor Pull TabsfalseVolunteerLaborPullTabsInd
Volunteer Labor Other GamingfalseVolunteerLaborOtherGamingInd
Gross Revenue Total Gaming$42,338GrossRevenueTotalGamingAmt
Oth Direct Expnss Total Gaming$116OthDirectExpnssTotalGamingAmt
Direct Expense Summary Gaming$116DirectExpenseSummaryGamingAmt
Net Gaming Income Summary$42,222NetGamingIncomeSummaryAmt
FieldValueIRS element (for citing)
LicensedYes (true)LicensedInd
License Suspended EtcfalseLicenseSuspendedEtcInd
Gaming With NonmembersfalseGamingWithNonmembersInd
Member Of Other EntityfalseMemberOfOtherEntityInd
Individual With BooksDON NICHOLSONIndividualWithBooksNm

Persons With Books US Address PersonsWithBooksUSAddress

FieldValueIRS element (for citing)
Address Line11760 COMMERICAL LANEAddressLine1Txt
CitySHERIDANCityNm
State AbbreviationWYStateAbbreviationCd
ZIP82801ZIPCd
FieldValueIRS element (for citing)
Cntrct With3rd Prty For Game RevfalseCntrctWith3rdPrtyForGameRevInd
Charitable Distribution RqrfalseCharitableDistributionRqrInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990 - ORGANIZATION'S MISSIONTHIS ORGANIZATION IS AFFILIATED WITH THE FRATERNAL ORDER OF EAGLES WHICH UNITES 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 FOR THE HOME, COUNTRY AND GOD.
FORM 990, PAGE 2, PART III, LINE 4DTHIS ORGANIZATION IS AFFILIATED WITH THE FRATERNAL ORDER OF EAGLES WHICH UNITES 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 FOR THE HOME, COUNTRY AND GOD.
FORM 990, PAGE 6, PART VI, LINE 11BTHE TRUSTEES REVIEW THIS BEFORE FILING
FORM 990, PAGE 6, PART VI, LINE 19UPON REQUEST

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