﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xsi:schemaLocation="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2025v4.2">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2026-09-09T13:05:42-04:00</ReturnTs>
    <TaxPeriodEndDt>2026-05-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmName>
        <BusinessNameLine1Txt>H AND R BLOCK</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>2637 O ST</AddressLine1Txt>
        <CityNm>LINCOLN</CityNm>
        <StateAbbreviationCd>NE</StateAbbreviationCd>
        <ZIPCd>68510</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2025-06-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>825046796</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>FRATERNAL ORDER OF EAGLES</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>AERIE 147</BusinessNameLine2Txt>
      </BusinessName>
      <InCareOfNm>% STEVE KREIFELS</InCareOfNm>
      <BusinessNameControlTxt>FRAT</BusinessNameControlTxt>
      <PhoneNum>4024322761</PhoneNum>
      <USAddress>
        <AddressLine1Txt>500 W INDUSTRIAL LAKE RD</AddressLine1Txt>
        <CityNm>LINCOLN</CityNm>
        <StateAbbreviationCd>NE</StateAbbreviationCd>
        <ZIPCd>68528</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>STEVE KREIFELS</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <PhoneNum>4024998260</PhoneNum>
      <SignatureDt>2026-09-08</SignatureDt>
    </BusinessOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>Elaine Wagener</PreparerPersonNm>
      <PTIN>P00058244</PTIN>
      <PhoneNum>4024413636</PhoneNum>
      <PreparationDt>2026-09-08</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2025</TaxYr>
  </ReturnHeader>
  <ReturnData documentCnt="2">
    <IRS990EZ documentId="IRS990EZ" referenceDocumentId="IRS990ScheduleO">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <Organization501cInd organization501cTypeTxt="8">X</Organization501cInd>
      <TypeOfOrganizationAssocInd>X</TypeOfOrganizationAssocInd>
      <GrossReceiptsAmt>109883</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>15037</ContributionsGiftsGrantsEtcAmt>
      <MembershipDuesAmt>4714</MembershipDuesAmt>
      <CostOrOtherBasisExpenseSaleAmt>0</CostOrOtherBasisExpenseSaleAmt>
      <GainOrLossFromSaleOfAssetsAmt>0</GainOrLossFromSaleOfAssetsAmt>
      <FundraisingGrossIncomeAmt>90132</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>36298</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>53834</SpecialEventsNetIncomeLossAmt>
      <CostOfGoodsSoldAmt>0</CostOfGoodsSoldAmt>
      <GrossProfitLossSlsOfInvntryAmt>0</GrossProfitLossSlsOfInvntryAmt>
      <TotalRevenueAmt>73585</TotalRevenueAmt>
      <SalariesOtherCompEmplBnftAmt>21398</SalariesOtherCompEmplBnftAmt>
      <FeesAndOtherPymtToIndCntrctAmt>2525</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>18765</OccupancyRentUtltsAndMaintAmt>
      <OtherExpensesTotalAmt>28743</OtherExpensesTotalAmt>
      <TotalExpensesAmt>71431</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>2154</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>377521</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>379675</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>17521</BOYAmt>
        <EOYAmt>19675</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <LandAndBuildingsGrp>
        <BOYAmt>360000</BOYAmt>
        <EOYAmt>360000</EOYAmt>
      </LandAndBuildingsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>377521</BOYAmt>
        <EOYAmt>379675</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>377521</BOYAmt>
        <EOYAmt>379675</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>PUROPOSE OF ORGANIZATION IS FOR FELLOWSHIP AND COMMARADARIE</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>bingos</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MARK FORSTER</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>16.0</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MARK MAXWELL</PersonNm>
        <TitleTxt>VICE PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.0</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DEBORAH ELROD</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.0</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>STEVE KREIFELS</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>16.0</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>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <BooksInCareOfDetail>
        <PersonNm>STEVE KREIFELS</PersonNm>
        <USAddress>
          <AddressLine1Txt>500 W INDUSTRIAL LAKE RD</AddressLine1Txt>
          <CityNm>LINCOLN</CityNm>
          <StateAbbreviationCd>NE</StateAbbreviationCd>
          <ZIPCd>68528</ZIPCd>
        </USAddress>
        <PhoneNum>4024998260</PhoneNum>
      </BooksInCareOfDetail>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <FiledScheduleAInd>false</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleO documentId="IRS990ScheduleO">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>990ez part 3</FormAndLineReferenceDesc>
        <ExplanationTxt>commoradie and fellowship</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990EZ PART I LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Description:LICENSE Amount:2789</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990EZ PART I LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Description:BANK FEES Amount:1188</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990EZ PART I LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Description:LEASING Amount:282</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990EZ PART I LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Description:CONTRACT SERVICES Amount:10372</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990EZ PART I LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Description:BUSINESS EXPENSES FROM BENEFIT FUND Amount:13512</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990EZ PART I LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Description:BAND FEES Amount:600</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>