﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" returnVersion="2023v6.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2025-10-16T05:08:54-04:00</ReturnTs>
    <TaxPeriodEndDt>2024-05-31</TaxPeriodEndDt>
    <DisasterReliefTxt>Arkansas Flood April 2025 Extended until November 3 2025</DisasterReliefTxt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>272744497</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>Layne Accounting &amp; Tax Service LLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>20019 Arch Street</AddressLine1Txt>
        <CityNm>Little Rock</CityNm>
        <StateAbbreviationCd>AR</StateAbbreviationCd>
        <ZIPCd>72206</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-06-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>710697369</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>Fraternal Order of Eagles #60 Ladies Auxiliary</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>FRAT</BusinessNameControlTxt>
      <USAddress>
        <AddressLine1Txt>6200 Aerie Dr</AddressLine1Txt>
        <CityNm>Little Rock</CityNm>
        <StateAbbreviationCd>AR</StateAbbreviationCd>
        <ZIPCd>72209</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>Amy W Layne</PersonNm>
      <PersonTitleTxt>CPA</PersonTitleTxt>
      <PhoneNum>5012611040</PhoneNum>
      <SignatureDt>2025-10-15</SignatureDt>
      <DiscussWithPaidPreparerInd>false</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>Amy W Layne</PreparerPersonNm>
      <PTIN>P00250246</PTIN>
      <PhoneNum>5012611040</PhoneNum>
      <PreparationDt>2025-10-16</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990EZ documentId="IRS990EZ">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <Organization501cInd organization501cTypeTxt="8">X</Organization501cInd>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>148678</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>1830</ContributionsGiftsGrantsEtcAmt>
      <MembershipDuesAmt>1079</MembershipDuesAmt>
      <GamingGrossIncomeAmt referenceDocumentId="990G">145769</GamingGrossIncomeAmt>
      <SpecialEventsNetIncomeLossAmt>145769</SpecialEventsNetIncomeLossAmt>
      <TotalRevenueAmt>148678</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>43531</GrantsAndSimilarAmountsPaidAmt>
      <BenefitsPaidToOrForMembersAmt>2262</BenefitsPaidToOrForMembersAmt>
      <FeesAndOtherPymtToIndCntrctAmt>14240</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>49000</OccupancyRentUtltsAndMaintAmt>
      <OtherExpensesTotalAmt>30675</OtherExpensesTotalAmt>
      <TotalExpensesAmt>139708</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>8970</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>137531</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>146501</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>79125</BOYAmt>
        <EOYAmt>88095</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <LandAndBuildingsGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </LandAndBuildingsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>58406</BOYAmt>
        <EOYAmt>58406</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>137531</BOYAmt>
        <EOYAmt>146501</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>137531</BOYAmt>
        <EOYAmt>146501</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>Raise Funds to Donate to Various Chariti</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Donations to Local Food Banks CARTI Heart Association</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>23331</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Autism Donations and Veterans</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>10200</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Red Nose Children Enrichment Sports Camps Various Charities</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>10000</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>43531</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Anita Greenabaum</PersonNm>
        <TitleTxt>President</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>20.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Sandra Lind</PersonNm>
        <TitleTxt>Secretary</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Debbie Camp</PersonNm>
        <TitleTxt>Trustee</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Angela Pointer</PersonNm>
        <TitleTxt>Trustee</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Charlotte Eagle</PersonNm>
        <TitleTxt>Trustee</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Annie Airhart</PersonNm>
        <TitleTxt>Chaplin</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Tammi Walker</PersonNm>
        <TitleTxt>Vice President</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>3.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Martha Lewis</PersonNm>
        <TitleTxt>Inside Guard</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>3.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Cindi Vowell</PersonNm>
        <TitleTxt>Conductor</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>3.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>Amy Layne</PersonNm>
        <USAddress>
          <AddressLine1Txt>20019 Arch St</AddressLine1Txt>
          <CityNm>Little Rock</CityNm>
          <StateAbbreviationCd>AR</StateAbbreviationCd>
          <ZIPCd>72206</ZIPCd>
        </USAddress>
        <PhoneNum>5012611040</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
    </IRS990EZ>
    <IRS990ScheduleG documentId="990G">
      <GamingInformationGrp>
        <GrossRevenueBingoAmt>144119</GrossRevenueBingoAmt>
        <RentFacilityCostsBingoAmt>63240</RentFacilityCostsBingoAmt>
        <OtherDirectExpensesBingoAmt>28290</OtherDirectExpensesBingoAmt>
        <VolunteerLaborBingoInd>false</VolunteerLaborBingoInd>
        <GrossRevenueTotalGamingAmt>144119</GrossRevenueTotalGamingAmt>
        <RentFcltyCostsTotalGamingAmt>63240</RentFcltyCostsTotalGamingAmt>
        <OthDirectExpnssTotalGamingAmt>28290</OthDirectExpnssTotalGamingAmt>
        <DirectExpenseSummaryGamingAmt>91530</DirectExpenseSummaryGamingAmt>
        <NetGamingIncomeSummaryAmt>52589</NetGamingIncomeSummaryAmt>
      </GamingInformationGrp>
      <StatesWhereGamingConductedCd>AR</StatesWhereGamingConductedCd>
      <LicensedInd>true</LicensedInd>
      <LicenseSuspendedEtcInd>false</LicenseSuspendedEtcInd>
      <GamingWithNonmembersInd>true</GamingWithNonmembersInd>
      <MemberOfOtherEntityInd>false</MemberOfOtherEntityInd>
      <GamingOwnFacilityPct>1.000</GamingOwnFacilityPct>
      <IndividualWithBooksNm>Sandra McKelvey</IndividualWithBooksNm>
      <PersonsWithBooksUSAddress>
        <AddressLine1Txt>6200 Aerie St</AddressLine1Txt>
        <CityNm>Little Rock</CityNm>
        <StateAbbreviationCd>AR</StateAbbreviationCd>
        <ZIPCd>72206</ZIPCd>
      </PersonsWithBooksUSAddress>
      <CntrctWith3rdPrtyForGameRevInd>false</CntrctWith3rdPrtyForGameRevInd>
      <GamingManagerPersonNm>Sandra McKelvey</GamingManagerPersonNm>
      <GamingManagerServicesProvTxt>Organization Reconciliation</GamingManagerServicesProvTxt>
      <GamingManagerIsDirectorOfcrInd>X</GamingManagerIsDirectorOfcrInd>
      <CharitableDistributionRqrInd>false</CharitableDistributionRqrInd>
      <DistributedAmt>47500</DistributedAmt>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="990O">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>List of grants and similar amounts paid Part I line 10</FormAndLineReferenceDesc>
        <ExplanationTxt>Activity Walgreens Grantee American Heart Association Street University Ave City, State, Zip Little Rock, AR 72209Amount 5,000Activity Junior Deputy Grantee Pulaski County Sheriffs Street Rosevelt Road City, State, Zip Little Rock, AR 72209Amount 5,000Activity AR Statewide Charity Grantee AR Auxiiary State Project Street 6200 Aerie St City, State, Zip Little Rock, AR 72209Amount 331Activity Elite Bombers Grantee Elite Bombers Street 65th St City, State, Zip Little Rock, AR 72205Amount 5,000Activity Grand Charities Grantee Grand Fraternal Order or EAgles Street 1623 Gateway Circle South City, State, Zip Grove City, OH 43123Amount 6,200Activity Childrens Needs Grantee Feed First USA Street 6124 Baseline Rd City, State, Zip Little Rock, AR 72209Amount 9,000Activity Carti Grantee Carti Cancer Center Street Shackelford City, State, Zip Little Rock, AR 72207Amount 8,000Activity Donation Grantee Amounts under $5000 Street 6200 Aerie St City, State, Zip Little Rock, AR 72209Amount 5,000Activity MayFly Project - Foster Care Grantee AR Methodist Childrens Home Street 2002 S Fillmore St City, State, Zip Little Rock, AR 72204Activity Verterans Project Grantee Quilts of Valor Street Little Rock City, State, Zip Little Rock, AR 72209Activity Ronald McDonald House Grantee AR Childrens Hospital Street 1 Childrens Way City, State, Zip Little Rock, AR 72201Activity Homeless Veterans Shelter Grantee Arkansas Veterans Village Street 3511 SE J St City, State, Zip Bentonville, AR 72712Activity Red Nose Project Grantee Walgreens Street Baseline Rd City, State, Zip Little Rock, AR 72209Activity Warming Center Grantee Little Rock Compassion Center Street 3618 W Roosevelt Rd City, State, Zip Little Rock, AR 72209Activity Student Materials Grantee Donors Choose Street Little Rock School District City, State, Zip Little Rock, AR 72201Activity Youth Outreach Grantee Alexander Youth Outreach Center Street 1501 Woody Dr City, State, Zip Alexander, AR 72002</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of other expenses Part I line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Description AmountAd 100Bingo Supplies 29,941Grand and Office Supplies 534License 100</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of other assets Part II line 24</FormAndLineReferenceDesc>
        <ExplanationTxt>Category Beginning of Year End of YearOther Assets 57,118 57,118Container 1,288 1,288</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>