FRATERNAL ORDER OF EAGLES: Form 990, tax year 2018

View the entire original 990 at ProPublica ↗

Organization
FRATERNAL ORDER OF EAGLES (EIN 83-0283726)
Tax period
2018-06-01 to 2019-05-31
Filed
2019-12-03
IRS object ID
201913379349300031
Schema version
2018v3.1
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)
Return2019-12-03T15:53:48-06:00ReturnTs
Tax Period End2019-05-31TaxPeriodEndDt

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 Line141 E BURKITT STAddressLine1Txt
CitySHERIDANCityNm
State AbbreviationWYStateAbbreviationCd
ZIP828016301ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2018-06-01TaxPeriodBeginDt

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 PARKAddressLine1Txt
CitySHERIDANCityNm
State AbbreviationWYStateAbbreviationCd
ZIP82801ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonCHRIS KAWULOKPersonNm
Person TitleSECRETARYPersonTitleTxt
Phone3076749010PhoneNum
Signature2019-12-03SignatureDt

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonJENNIFER M REED CPAPreparerPersonNm
PTINP01833674PTIN
Phone3076747491PhoneNum
Preparation2019-12-03PreparationDt
Self EmployedYes (X)SelfEmployedInd

Filing Security Information FilingSecurityInformation

IP Address IPAddress

FieldValueIRS element (for citing)
I Pv4 Address174.45.164.111IPv4AddressTxt
FieldValueIRS element (for citing)
IP2019-12-03IPDt
IP Tm15:53:48IPTm
IP TimezoneCSIPTimezoneCd
Filing License TypePFilingLicenseTypeCd
At Submission Creation Device Id11BF1403327B41AA3399FD2503E3ABF18E6D3E32AtSubmissionCreationDeviceId
At Submission Filing Device IdC5F71FBF686BFD498CFDAD4490CC6B620AEE8FA7AtSubmissionFilingDeviceId
FieldValueIRS element (for citing)
Tax2018TaxYr
Build TS2020-04-17 16:48:07ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerCHRIS WILEYPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line11760 COMMERICALAddressLine1Txt
CitySHERIDANCityNm
State AbbreviationWYStateAbbreviationCd
ZIP82801ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$148,672GrossReceiptsAmt
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 COUTNRY AND GOD.ActivityOrMissionDesc
Voting Members Governing Body109VotingMembersGoverningBodyCnt
Voting Members Independent0VotingMembersIndependentCnt
Total Employee5TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$12,593PYContributionsGrantsAmt
CY Contributions Grants$12,457CYContributionsGrantsAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
CY Investment Income$0CYInvestmentIncomeAmt
PY Other Revenue$81,104PYOtherRevenueAmt
CY Other Revenue$94,633CYOtherRevenueAmt
PY Total Revenue$93,697PYTotalRevenueAmt
CY Total Revenue$107,090CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$58,120PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$61,483CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$45,129PYOtherExpensesAmt
CY Other Expenses$46,511CYOtherExpensesAmt
PY Total Expenses$103,249PYTotalExpensesAmt
CY Total Expenses$107,994CYTotalExpensesAmt
PY Revenues Less Expenses-$9,552PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$904CYRevenuesLessExpensesAmt
Total Assets BOY$118,157TotalAssetsBOYAmt
Total Assets EOY$115,664TotalAssetsEOYAmt
Total Liabilities BOY$38,541TotalLiabilitiesBOYAmt
Total Liabilities EOY$36,952TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$79,616NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$78,712NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
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 MOR EDESIREABLE BY LESSENING ITS ILLS AND BY PROMOTING PEACH, PROSPERITY, GLADNESS AND HOPE FOR THE HOME, COUNTRY AND GODDesc

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 MOR EDESIREABLE BY LESSENING ITS ILLS AND BY PROMOTING PEACH, PROSPERITY, GLADNESS AND HOPE FOR THE HOME, COUNTRY AND GODDesc
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
Temp Or Permanent EndowmentsfalseTempOrPermanentEndowmentsInd
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 With Officer EntfalseBusinessRlnWithOfficerEntInd
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 Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld CompliancefalseBackupWthldComplianceInd
Employee5EmployeeCnt
Employment Tax Returns FiledfalseEmploymentTaxReturnsFiledInd
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 Members109GoverningBodyVotingMembersCnt
Independent Voting Member0IndependentVotingMemberCnt
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 Line141 E BURKITTAddressLine1Txt
CitySHERIDANCityNm
State AbbreviationWYStateAbbreviationCd
ZIP82801ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (8 entries)

TitleTitleTxtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
DAVE WALKER
TRUSTEEYes (X)Yes (X)$0$0$0
EDWARD CHERRY
TRUSTEEYes (X)Yes (X)$0$0$0
BRADLEY KLEPPERICH
TRUSTEEYes (X)Yes (X)$0$0$0
WILLIAM LONG
INSIDE GUARDYes (X)Yes (X)$0$0$0
CHRIS KAWULOK
SECRETARYYes (X)Yes (X)$0$0$0
HOOT GIBSON
VICE PRESIDEYes (X)$0$0$0
DONALD NICHOLSON
TREASURERYes (X)$0$0$0
MAX MCLAIN
CHAPLINYes (X)$0$0$0
FieldValueIRS element (for citing)
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
Membership Dues$4,319MembershipDuesAmt
All Other Contributions$8,138AllOtherContributionsAmt
Total Contributions$12,457TotalContributionsAmt

Gross Rents GrossRentsGrp

FieldValueIRS element (for citing)
Real$200RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Real$200RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$200TotalRevenueColumnAmt
Related Or Exempt Func Income$200RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Gaming Gross Income$33,496GamingGrossIncomeAmt
Gaming Direct Expenses$301GamingDirectExpensesAmt

Net Income From Gaming NetIncomeFromGamingGrp

FieldValueIRS element (for citing)
Total Revenue Column$33,195TotalRevenueColumnAmt
Related Or Exempt Func Income$33,195RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Gross Sales Of Inventory$102,519GrossSalesOfInventoryAmt
Cost Of Goods Sold$41,281CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$61,238TotalRevenueColumnAmt
Related Or Exempt Func Income$61,238RelatedOrExemptFuncIncomeAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$107,090TotalRevenueColumnAmt
Related Or Exempt Func Income$94,633RelatedOrExemptFuncIncomeAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$56,401TotalAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$5,082TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$2,164TotalAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$5,157TotalAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$912TotalAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$1,008TotalAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$12,101TotalAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$501TotalAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$80TotalAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$585TotalAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$7,461TotalAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$5,375TotalAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmt
LAUNDRY$3,555
DUES$2,608
DONATIONS$1,347
TELEPHONE$1,244

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$2,413TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$107,994TotalAmt
Program Services$0ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$9,664BOYAmt
EOY$17,327EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

FieldValueIRS element (for citing)
BOY$6,934BOYAmt
EOY$4,237EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$344,986LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$250,886LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$101,559BOYAmt
EOY$94,100EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$118,157BOYAmt
EOY$115,664EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$20,537BOYAmt
EOY$20,748EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$18,004BOYAmt
EOY$16,204EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$38,541BOYAmt
EOY$36,952EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow SFAS117Yes (X)OrgDoesNotFollowSFAS117Ind

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
BOY$79,616BOYAmt
EOY$78,712EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$79,616BOYAmt
EOY$78,712EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$118,157BOYAmt
EOY$115,664EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$904ReconcilationRevenueExpnssAmt
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

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$327,186OtherCostOrOtherBasisAmt
Book Value$327,186BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$344,986TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescOTHER LIABILITIESDesc
Amt$16,204Amt
FieldValueIRS element (for citing)
Total Liability$16,204TotalLiabilityAmt

Schedule G IRS990ScheduleG

Gaming Information GamingInformationGrp

FieldValueIRS element (for citing)
Volunteer Labor BingofalseVolunteerLaborBingoInd
Gross Revenue Pull Tabs$33,496GrossRevenuePullTabsAmt
Other Direct Expenses Pull Tabs$301OtherDirectExpensesPullTabsAmt
Volunteer Labor Pull TabsfalseVolunteerLaborPullTabsInd
Volunteer Labor Other GamingfalseVolunteerLaborOtherGamingInd
Gross Revenue Total Gaming$33,496GrossRevenueTotalGamingAmt
Oth Direct Expnss Total Gaming$301OthDirectExpnssTotalGamingAmt
Direct Expense Summary Gaming$301DirectExpenseSummaryGamingAmt
Net Gaming Income Summary$33,195NetGamingIncomeSummaryAmt
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 MISSION OR MOST SIGNIFICANT ACTIVITESTHIS 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 COUTNRY 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 MOR EDESIREABLE BY LESSENING ITS ILLS AND BY PROMOTING PEACH, 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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