2025-04-15T12:49:35-05:00 2024-05-31 390859910 BAKER TILLY ADVISORY GROUP LP 790 N WATER ST SUITE 2000 MILWAUKEE WI 53202 990 2023-06-01 390920675 GRAND AERIE FRATERNAL ORDER OF EAGLES GRAN 6148832194 1623 GATEWAY CIRCLE SOUTH GROVE CITY OH 43123 LARRY RUSH CHIEF FINANCIAL OFFICER 6148832194 2025-04-15 1 1 TROY MARINE CPA P00187863 4147775500 2025-04-14 2023 2025-03-06 01:10:19Z RICHARD E POWELL 1623 GATEWAY CIRCLE SOUTH GROVE CITY OH 43123 19179866 0 X WWW.FOE.COM X 1898 WA GRAND AERIE FRATERNAL ORDER OF EAGLES IS A MEMBERSHIP ORGANIZATION THAT PROVIDES (SEE SCHED. O) 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. 5 4 52 688610 0 0 330000 330000 9770727 9833993 1152379 1607493 1064651 1343424 12317757 13114910 0 0 0 0 3937648 4441837 0 0 0 6417967 6693811 10355615 11135648 1962142 1979262 43215328 48758002 13605364 15391395 29609964 33366607 X GRAND 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 (SEE SCHED. O) 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. 0 0 ANNUAL 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 FELLOWSHIP AND FRATERNALISM. THE 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. THE ORGANIZATION PROVIDES A MEMBER BENEFIT TO QUALIFYING AUXILIARY MEMBERS OF $200 DEATH BENEFIT FOR FUNERAL EXPENSES. 0 1 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 1 47 0 1 52 1 0 1 CA 0 0 0 0 0 0 0 0 0 0 X 5 4 0 0 0 0 1 1 1 1 1 0 1 1 1 1 1 1 1 1 1 1 0 OH WA X LARRY RUSH 6148832194 1623 GATEWAY CIRCLE SOUTH GROVE CITY OH 43123 X BILL STOTKO TRUSTEE 7.00 0.50 X 0 0 0 DANNY JONES TRUSTEE 7.00 0.50 X 0 0 0 NORMAN L JOHN BOYD TRUSTEE 7.00 X 0 0 0 RAYMOND MEASEL TRUSTEE 7.00 X 0 0 0 LARRY RUSH CFO 40.00 10.00 X 194817 0 45523 CHARLES L CHUCK WEBER PRESIDENT 7.00 X 156722 0 2722 RICK POWELL CHAIRMAN/PAST PRESIDENT 7.00 0.50 X 96108 0 10468 CHARLES CUNNINGHAM SECRETARY (THROUGH 7/23) 40.00 X 70804 0 0 BRIAN ROGERS CHAIRMAN (THROUGH 7/23) 7.00 2.10 X 22168 0 2853 DRJIM WEST TREASURER 8.70 X 24078 0 0 GARY WEBER SECRETARY 40.00 X 18947 0 0 PETER ACKERS PRESIDENT ELECT 7.00 X 0 0 0 DAVID WOOSTER VICE PRESIDENT 7.00 0.50 X 0 0 0 BRETT JOYCE OFFICER 4.30 X 0 0 0 GAIL ROCK RUARK OFFICER 4.30 X 0 0 0 JAYC POWELL OFFICER 4.30 X 0 0 0 JOSEPH BUNDY SMITH OFFICER 4.30 X 0 0 0 IAN ANGEL NETWORK ADMINISTRATOR 40.00 X 120847 0 42831 ZACK TIMMONS MARKETING/MEMBERSHIP/IT DIRECTOR 40.00 X 124617 0 23300 LARRY WRIGHT SENIOR DEVELOPER 40.00 X 106508 0 30433 TERRY DRISCOLL SENIOR DEVELOPER 40.00 X 106238 0 3622 1041854 0 161752 7 0 1 0 QUAD GRAPHICS INC PO BOX 644840 PITTSBURGH PA 15264 PRINTING SERVICES 423845 HOPKINS PRINTING 2246 CITYGATE DRIVE COLUMBUS OH 43219 PRINTING/MAILING SERVICES 377081 LOGICOM LLC PO BOX 111697 NASHVILLE TN 37222 CONVENTION, ENTERTAINMENT, PRODUCTION 352402 ACR III LSC HOLDINGS LLC PO BOX 932987 CLEVELAND OH 44193 PRINTING/MAILING SERVICES 275820 BH MOTORSPORTS 19449 PENINSULA SHORES DR CORNELIUS NC 28031 NASCAR SPONSORSHIP 250000 10 330000 330000 PER CAPITA TAXES AND DUES 900099 8326331 8326331 APPLICATION FEES 900099 1196580 1196580 CONVENTION FEES 900099 311082 311082 9833993 552340 552340 186461 186461 389447 0 389447 389447 389447 6725083 5669930 1055153 1055153 1055153 577942 395026 182916 182916 OTHER INCOME 900099 584600 584600 584600 13114910 9833993 0 2950917 626261 2747001 217957 616961 233657 70807 85646 65660 67312 292939 161645 178194 1370509 681356 1335555 5989 485076 516642 102073 PUBLICATIONS 540739 MEMBERSHIP PROGRAMS 455127 FUNERAL BENEFIT CLAIMS 137500 REPAIR AND MAINTENANCE 100577 40465 11135648 6844990 8437115 1515322 741617 8601758 9006866 548822 600036 533337 660390 11165352 4879257 6545945 6286095 18247567 21830398 377587 1195485 43215328 48758002 1082694 870627 238948 308170 12283722 14212598 13605364 15391395 X 29609964 33366607 29609964 33366607 43215328 48758002 X 1979262 1637860 139521 X 0 1 X 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 656641 642577 1299218 3021024 3992923 2743124 4270823 95853 2756334 2136133 716054 6286095 ACCRUED BENEFITS 2074133 OTHER LONG-TERM LIABILITIES 10470215 OTHER CURRENT LIABILITIES 745054 CASH HELD FOR OTHERS 877210 DUE TO RELATED PARTIES 45986 14212598 X 14826631 1637860 139521 1777381 13049250 65660 65660 13114910 11069988 0 11069988 65660 65660 11135648 PART X, LINE 2: THE 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, 2024 AND 2023, THE GRAND AERIE HAD NO UNCERTAIN TAX POSITIONS. PART XI, LINE 2D - OTHER ADJUSTMENTS: ACTUARIAL GAIN ON FUNERAL BENEFITS 139,521. NORTH AMERICA 0 0 PROGRAM SERVICES MEMBER BENEFITS 1800 NORTH AMERICA 0 0 PROGRAM SERVICES PROVINCIAL REFUNDS 6860 NORTH AMERICA 0 0 PROGRAM SERVICES TRAVEL REIMBURSEMENTS 26612 0 0 0 0 0 0 35272 0 35272 0 0 0 0 0 0 PART I, LINE 2: THE GRAND AERIE OF THE FRATERNAL ORDER OF EAGLES HAS APPROXIMATELY 7,251 MEMBERS IN CANADA WHO PAY DUES TO THE ORGANIZATION AND PARTICIPATE IN CHARITABLE ACTIVITIES. THERE IS A FUNERAL BENEFIT FOR ELIGIBLE 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. X X 0 0 0 LARRY RUSH CFO 194817 0 0 0 0 0 18175 0 27348 0 240340 0 0 0 IAN ANGEL NETWORK ADMINISTRATOR 120847 0 0 0 0 0 11528 0 31303 0 163678 0 0 0 CHARLES L CHUCK WEBER PRESIDENT 156722 0 0 0 0 0 0 0 2722 0 159444 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 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. FORM 990, PART VI, SECTION A, LINE 7A THE GRAND AERIE OF THE 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 OF THE FRATERNAL ORDER OF EAGLES. NOMINATIONS ARE PRESENTED ON THE FLOOR OF THE INTERNATIONAL CONVENTION, WITH VOTING DONE BY SECRET BALLOT. REPRESENTATIVES CARRY AND SUBMIT THE VOTES OF THE LOCAL CHAPTERS, WITH THE OFFICERS ELECTED BY MAJORITY OF THE 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 A STATUTORILY DETERMINED BOARD MADE UP OF PAST GRAND WORTHY AND GRAND MADAM PRESIDENTS AND CURRENTLY SERVING OFFICERS OF THE GRAND AERIE OF THE FRATERNAL ORDER OF EAGLES. APPOINTMENTS OF GRAND AERIE MEMBERS TO THESE ANCILLARY BOARDS MUST BE APPROVED BY THE BOARD OF GRAND TRUSTEES. FORM 990, PART VI, SECTION A, LINE 7B 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. 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 = 4 - EAGLES MEMORIAL FOUNDATION = 4 FORM 990, PART XI, LINE 9: ACTUARIAL GAIN ON FUNERAL BENEFITS 139,521. FRATERNAL ORDER OF EAGLES FOUNDATION 1623 GATEWAY CIRCLE SOUTH GROVE CITY OH 43123 202479590 RESEARCH, CARE, PREVENTION & AWARENESS OF DISEASES, AID CHILDREN & ELDERLY OH 501(C)(3) LINE 7 GRAND AERIE FRATERNAL ORDER OF EAGLES 1 EAGLES MEMORIAL FOUNDATION 1623 GATEWAY CIRCLE SOUTH GROVE CITY OH 43123 396126176 SUPPORT DISADVANTAGED CHILDREN AND CERTAIN FAMILIES OF DECEASED MEMBERS OH 501(C)(3) LINE 7 GRAND AERIE FRATERNAL ORDER OF EAGLES 1 EAGLE VILLAGE INC 1623 GATEWAY CIRCLE SOUTH GROVE CITY OH 43123 590938114 PROVIDE LOW COST HOUSING FOR RETIRED MEMBERS FL 501(C)(3) LINE 10 GRAND AERIE FRATERNAL ORDER OF EAGLES 1 0 1 1 0 0 0 0 0 0 0 0 1 0 1 1 0 1 0 0 EAGLES MEMORIAL FOUNDATION C 330000 COST EAGLES MEMORIAL FOUNDATION Q 103502 COST EAGLE VILLAGE INC Q 208088 COST FRATERNAL ORDER OF EAGLES FOUNDATION B 1212006 COST