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Nonprofit · EIN 31-0376325

FRATERNAL ORDER OF EAGLES

Also known as 1395 AERIE

Tax-exempt · LEBANON, OH 45036

Financials

$543K$423K2022$564K$503K2023$538K$512K2024
Revenue Expenses · by fiscal year end
Financials of FRATERNAL ORDER OF EAGLES by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
May 31, 2025990$538,361$512,458$25,903$1,308,198$0$1,308,198
May 31, 2024990$564,329$502,788$61,541$1,282,295$0$1,282,295
May 31, 2023990$542,962$422,598$120,364$1,220,754$0$1,220,754
Financial details: 990 for the year ended May 31, 2025

Revenue

Contributions, gifts and grants
$32,562
Membership dues
$28,970
Program service revenue
$288,609
Investment income
$3,309
Net rental income
-$2,384
Net income from gaming
$327,732
Other revenue
$213,881

Expenses

Grants and similar amounts paid
$0
Compensation of officers, directors and key employees
$8,245
Other salaries and wages
$121,018
Salaries, compensation and benefits (total)
$139,645
Professional fundraising fees
$0
Depreciation
$20,602
Program services (functional)
$473,651
Management and general (functional)
$38,807

Balance sheet and other

Total assets, start of year
$1,282,295
Total assets, end of year
$1,308,198
Total liabilities, end of year
$0
Net assets, end of year
$1,308,198
Land, buildings and equipment
$725,906
Net assets without donor restrictions
$1,308,198
Gross unrelated business income
-$6,274
Gross receipts
$8,364,321
Employees
9
Volunteers
25
Year formed
1972
State of legal domicile
OH

From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.

Officers, directors and key employees

As listed on the 990 for the year ended May 31, 2025, highest compensation first.

NameTitleHours / weekCompensation
Jimmy HendersonScretary
Trustee or director, Officer, Highest-paid employee
20$7,745
Tom AbleTrustee
Trustee or director
3$500
James T PhilpotPresident
Trustee or director, Officer
3$0
Bill ChildersJr. Past President
Trustee or director, Officer
3$0
Mike ConnVice President
Trustee or director, Officer
3$0
Dave BoylanChaplain
Trustee or director, Officer
3$0
Leon YoungConductor
Trustee or director, Officer
3$0
Chris GutteryInside Guard
Trustee or director, Officer
3$0
Steve BroseTrustee
Trustee or director
3$0
Steve WadeTrustee
Trustee or director
3$0
Gary SilcoxTrustee
Trustee or director
3$0
Fred JacobsTrustee
Trustee or director
3$0
990 for the year ended May 31, 2024: 13 people
NameTitleHours / weekCompensation
Jimmy HendersonScretary
Trustee or director, Officer, Highest-paid employee
20$9,851
James T PhilpotPresident
Trustee or director, Officer
3$0
Bill ChildersJr. Past President
Officer
3$0
Mike ConnVice President
Trustee or director
3$0
Dave BoylanChaplain
Trustee or director, Officer
3$0
Michael DavisTreasurer
Officer
3$0
Leon YoungConductor
Trustee or director, Officer
3$0
Chris GutteryInside Guard
Trustee or director, Officer
3$0
Steve BroseTrustee
Trustee or director
3$0
Steve WadeTrustee
Trustee or director
3$0
Gary SilcoxTrustee
Trustee or director
3$0
Tom AbleTrustee
Trustee or director
3$0
Fred JacobsTrustee
Trustee or director
3$0
990 for the year ended May 31, 2023: 13 people
NameTitleHours / weekCompensation
Jimmy HendersonScretary
Trustee or director, Officer
20$5,986
James T PhilpotWorthy Conductor
Trustee or director, Officer
3$0
Bill ChildersWorthy President
Officer
3$0
Steve BroseWorthy Vice President
Trustee or director, Officer
3$0
Dick KauffmanWorthy Chaplain
Trustee or director, Officer
3$0
Michael DavisTreasurer
Officer
3$0
Mike ConnPast President
Trustee or director, Officer
3$0
Jake ChappellInside Guard
Trustee or director, Officer
3$0
Roger JohnsonTrustee
Trustee or director
3$0
Mike AustinTrustee
Trustee or director
3$0
Gary SilcoxTrustee
Trustee or director
3$0
Tom AbleTrustee
Trustee or director
3$0
Fred JacobsTrustee
Trustee or director
3$0

Address and contacts

Address (IRS master file)
209 W MAIN ST, LEBANON, OH 45036-2008
Principal officer (990 for 2024)
Jimmy Henderson, 209 West Main, Lebanon, OH 45036
Signed the 990
Jimmy Henderson, Secretary
Phone
(513) 932-3981
Return prepared by
Hennekes Financial LLC

Mission

The Fraternal Order of Eagles, an international nonprofit unites fraternally in the spirit of liberty, truth, justice and equality, to make human life more desirable by lessening its ills, and by promoting

990 for the year ended May 31, 2025

Program accomplishments

  • Revenue represents the net profit from bingo pull tabs and lottery machines to help subsidize the food, beverages and bar program and general membership activities
    Expenses $22,717 · revenue $327,732
  • Food, beverages and bar
    Expenses $445,254 · revenue $288,609
  • Hall rentals and other programming
    Expenses $5,680 · revenue $3,890

What it must file and when

IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in May, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025May 31, 2026October 15, 2026Not on file
2024May 31, 2025October 15, 2025990 on file
2023May 31, 2024October 15, 2024990 on file

IRS record

EIN
31-0376325
Tax-exempt status
501(c)(8): Fraternal beneficiary society
Donations deductible
No
Exempt since
1991
Accounting year ends
May
Files
Form 990 or 990-EZ
Assets (IRS master file)
$1,308,198
Income (IRS master file)
$8,364,321

Filing history

FormYear endedRevenueExpensesAssetsReturn
990May 2025$538,361$512,458$1,308,198XML
990May 2024$564,329$502,788$1,282,295XML
990May 2023$542,962$422,598$1,220,754XML
990May 2022–––IRS
990May 2021–––IRS

990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 31-0376325).

Questions about FRATERNAL ORDER OF EAGLES

What is the EIN of FRATERNAL ORDER OF EAGLES?
The employer identification number (EIN) of FRATERNAL ORDER OF EAGLES is 31-0376325.
Is FRATERNAL ORDER OF EAGLES tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(8) since 1991.
Are donations to FRATERNAL ORDER OF EAGLES tax-deductible?
No. The IRS master file says contributions to it are not deductible.
Which annual return does FRATERNAL ORDER OF EAGLES file?
Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
When is the next return of FRATERNAL ORDER OF EAGLES due?
The return for tax year 2025 (the year ending May 31, 2026) is due October 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
When did FRATERNAL ORDER OF EAGLES last file with the IRS?
The latest return in the IRS public files is the 990 for the year ended May 2025.
Who is the principal officer of FRATERNAL ORDER OF EAGLES?
The 990 for the year ended May 31, 2025 names Jimmy Henderson.
Who are the officers and directors of FRATERNAL ORDER OF EAGLES?
The 990 for the year ended May 31, 2025 lists 12 people; 2 received compensation from the organization, the highest $7,745 (Jimmy Henderson, Scretary).
How much revenue does FRATERNAL ORDER OF EAGLES have?
On its 990 for the year ended May 31, 2025 it reported revenue of $538,361, expenses of $512,458 and total assets of $1,308,198 at year end.

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