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<Return returnVersion="2023v5.0" xmlns="http://www.irs.gov/efile">
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    <ReturnTs>2024-11-09T12:09:21Z</ReturnTs>
    <TaxPeriodEndDt>2024-05-31</TaxPeriodEndDt>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-06-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>350321044</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>FRATERNAL ORDER OF EAGLES</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>FRAT</BusinessNameControlTxt>
      <PhoneNum>5742552317</PhoneNum>
      <USAddress>
        <AddressLine1Txt>225 S Main Street</AddressLine1Txt>
        <CityNm>Mishawaka</CityNm>
        <StateAbbreviationCd>IN</StateAbbreviationCd>
        <ZIPCd>46544</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>Phyllis Davis</PersonNm>
      <PersonTitleTxt>Secretary</PersonTitleTxt>
      <PhoneNum>5742552317</PhoneNum>
      <SignatureDt>2024-11-09</SignatureDt>
    </BusinessOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>Kim Malicki</PreparerPersonNm>
      <SSN>XXX-XX-XXXX</SSN>
      <PhoneNum>5742863810</PhoneNum>
      <SelfEmployedInd>X</SelfEmployedInd>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-10-15 13:58:12Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990EZ documentId="SIMPLE990" documentName="IRS990EZ" referenceDocumentId="Form8453SignatureDocument" referenceDocumentName="IRS990ScheduleO ReasonableCauseExplanation TransfersPersonalBenefitsContractsDeclaration BinaryAttachment">
      <GroupExemptionNum>2083</GroupExemptionNum>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <Organization501cInd organization501cTypeTxt="8">X</Organization501cInd>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>150287</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>11570</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>0</ProgramServiceRevenueAmt>
      <MembershipDuesAmt>3850</MembershipDuesAmt>
      <InvestmentIncomeAmt>2130</InvestmentIncomeAmt>
      <SaleOfAssetsGrossAmt>0</SaleOfAssetsGrossAmt>
      <CostOrOtherBasisExpenseSaleAmt>0</CostOrOtherBasisExpenseSaleAmt>
      <GainOrLossFromSaleOfAssetsAmt>0</GainOrLossFromSaleOfAssetsAmt>
      <GamingGrossIncomeAmt referenceDocumentId="ScheduleG" referenceDocumentName="IRS990ScheduleG">80285</GamingGrossIncomeAmt>
      <FundraisingGrossIncomeAmt referenceDocumentId="ScheduleG" referenceDocumentName="IRS990ScheduleG">1101</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>38535</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>42851</SpecialEventsNetIncomeLossAmt>
      <GrossSalesOfInventoryAmt>51351</GrossSalesOfInventoryAmt>
      <CostOfGoodsSoldAmt>37082</CostOfGoodsSoldAmt>
      <GrossProfitLossSlsOfInvntryAmt>14269</GrossProfitLossSlsOfInvntryAmt>
      <TotalRevenueAmt>74670</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>7100</GrantsAndSimilarAmountsPaidAmt>
      <BenefitsPaidToOrForMembersAmt>3020</BenefitsPaidToOrForMembersAmt>
      <SalariesOtherCompEmplBnftAmt>7991</SalariesOtherCompEmplBnftAmt>
      <FeesAndOtherPymtToIndCntrctAmt>290</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>40498</OccupancyRentUtltsAndMaintAmt>
      <PrintingPublicationsPostageAmt>335</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>201</OtherExpensesTotalAmt>
      <TotalExpensesAmt>59435</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>15235</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>206053</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>19832</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>241120</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>85573</BOYAmt>
        <EOYAmt>50464</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <LandAndBuildingsGrp>
        <EOYAmt>19832</EOYAmt>
      </LandAndBuildingsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>120480</BOYAmt>
        <EOYAmt>170824</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>206053</BOYAmt>
        <EOYAmt>241120</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>206053</BOYAmt>
        <EOYAmt>241120</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>Fraternal Organization serving members and the community</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Income gained through Gaming. Giving community members a safe place to congregate</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>80285</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>38535</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>38535</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Curtis Aschebrenner</PersonNm>
        <TitleTxt>President</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>25.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Dave Davis</PersonNm>
        <TitleTxt>Trustee</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Thomas Schuster</PersonNm>
        <TitleTxt>Vice President</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Gino Catanzarite</PersonNm>
        <TitleTxt>Conductor</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Brian Aschenbrenner</PersonNm>
        <TitleTxt>Auditor</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Sherryl Bixby</PersonNm>
        <TitleTxt>Treasurer</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Kevin Smith</PersonNm>
        <TitleTxt>Trustee</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Phyllis Davis</PersonNm>
        <TitleTxt>Secretary</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>10.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd referenceDocumentName="IRS990ScheduleC">false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd referenceDocumentName="IRS990ScheduleN BinaryAttachment">false</OrganizationDissolvedEtcInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <BooksInCareOfDetail>
        <PersonNm>Phyllis Davis</PersonNm>
        <USAddress>
          <AddressLine1Txt>225 S Main Street</AddressLine1Txt>
          <CityNm>MISHAWAKA</CityNm>
          <StateAbbreviationCd>IN</StateAbbreviationCd>
          <ZIPCd>46544</ZIPCd>
        </USAddress>
        <PhoneNum>5742863810</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd referenceDocumentName="IRS990ScheduleC">false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd referenceDocumentName="IRS990ScheduleC">false</LobbyingActivitiesInd>
      <SchoolOperatingInd referenceDocumentName="IRS990ScheduleE">false</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <RelatedOrgSect527OrgInd>false</RelatedOrgSect527OrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <OtherEmployeePaidOver100kCnt>0</OtherEmployeePaidOver100kCnt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <CntrctRcvdGreaterThan100KCnt>0</CntrctRcvdGreaterThan100KCnt>
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    <IRS990ScheduleG documentId="ScheduleG" documentName="IRS990ScheduleG">
      <GamingInformationGrp>
        <GrossRevenueBingoAmt>7456</GrossRevenueBingoAmt>
        <VolunteerLaborBingoPct>0.00000</VolunteerLaborBingoPct>
        <GrossRevenuePullTabsAmt>67852</GrossRevenuePullTabsAmt>
        <VolunteerLaborPullTabsPct>0.00000</VolunteerLaborPullTabsPct>
        <GrossRevenueOtherGamingAmt>6078</GrossRevenueOtherGamingAmt>
        <VolunteerLaborOtherGamingPct>0.00000</VolunteerLaborOtherGamingPct>
        <GrossRevenueTotalGamingAmt>81386</GrossRevenueTotalGamingAmt>
        <CashPrizesTotalGamingAmt>0</CashPrizesTotalGamingAmt>
        <NonCashPrizesTotalGamingAmt>0</NonCashPrizesTotalGamingAmt>
        <RentFcltyCostsTotalGamingAmt>0</RentFcltyCostsTotalGamingAmt>
        <OthDirectExpnssTotalGamingAmt>0</OthDirectExpnssTotalGamingAmt>
        <DirectExpenseSummaryGamingAmt>0</DirectExpenseSummaryGamingAmt>
        <NetGamingIncomeSummaryAmt>81386</NetGamingIncomeSummaryAmt>
      </GamingInformationGrp>
      <GamingOwnFacilityPct>0.00000</GamingOwnFacilityPct>
      <GamingOtherFacilityPct>0.00000</GamingOtherFacilityPct>
      <IndividualWithBooksNm>Phyllis Davis</IndividualWithBooksNm>
      <PersonsWithBooksUSAddress>
        <AddressLine1Txt>225 S Main Street</AddressLine1Txt>
        <CityNm>Mishawaka</CityNm>
        <StateAbbreviationCd>IN</StateAbbreviationCd>
        <ZIPCd>46544</ZIPCd>
      </PersonsWithBooksUSAddress>
      <CntrctWith3rdPrtyForGameRevInd>false</CntrctWith3rdPrtyForGameRevInd>
      <GamingManagerPersonNm>Dave Davis</GamingManagerPersonNm>
      <GamingManagerCompensationAmt>0</GamingManagerCompensationAmt>
      <GamingManagerServicesProvTxt>Oversees gaming activities</GamingManagerServicesProvTxt>
      <CharitableDistributionRqrInd>false</CharitableDistributionRqrInd>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="ScheduleO" documentName="IRS990ScheduleO">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I, Line 10</FormAndLineReferenceDesc>
        <ExplanationTxt>1000 - Hospice 500 - Riley Children's Hospital 250 - FOP91 1100 - FOE Foundation 1000 - Mishawaka High School 750 - American Cancer Society 1250 - Hospice Foundation 1000 - Riley Foundation 250 - Audrey Enger</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>201 - Bank Fees - Paper Statement and Account Fees</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I, Line 20</FormAndLineReferenceDesc>
        <ExplanationTxt>7515 For a chair lift (for the stairs) 12317 - New HVAC</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <ReasonableCauseExplanation documentId="ReasonableCauseExplanation" documentName="ReasonableCauseExplanation">
      <ExplanationTxt>We have a new accountant. She was brought on late as the other one never responded.</ExplanationTxt>
    </ReasonableCauseExplanation>
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</Return>
