Nonprofit · EIN 38-0556545
FRATERNAL ORDER OF EAGLES
Also known as 299 AERIE
Tax-exempt (reinstated) · BATTLE CREEK, MI 49017
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| May 31, 2025 | 990 | $181,363 | $204,641 | -$23,278 | $378,690 | $8,576 | $370,114 |
| May 31, 2024 | 990 | $159,038 | $181,394 | -$22,356 | $400,689 | $7,297 | $393,392 |
Financial details: 990 for the year ended May 31, 2025
Revenue
- Contributions, gifts and grants
- $19,482
- Membership dues
- $15,713
- Program service revenue
- $136,054
- Investment income
- $1
- Net income from gaming
- $16,886
- Other revenue
- $25,826
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $1,430
- Occupancy
- $40,229
- Program services (functional)
- $191,613
- Management and general (functional)
- $13,028
Balance sheet and other
- Total assets, start of year
- $400,689
- Total assets, end of year
- $378,690
- Total liabilities, end of year
- $8,576
- Net assets, end of year
- $370,114
- Land, buildings and equipment
- $357,781
- Net assets without donor restrictions
- $370,114
- Gross receipts
- $188,440
- Employees
- 0
- Volunteers
- 14
- Year formed
- 1903
- State of legal domicile
- MI
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.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MARK THOMPSON | PAST WORTHY Officer | 1 | $0 |
| WILFRED H ERMEL | WORTHY PRESI Officer | 2 | $0 |
| JEROME J HALL | WORTHY VICEP Officer | 2 | $0 |
| TAMMEY L ERMEL | WORTHY CHAPL Officer | 1 | $0 |
| ROY GRENIER | SECRETARY Officer | 25 | $0 |
| SHELLY HALL | TREASURER Officer | 30 | $0 |
| STEPHANIE J KUESTER | WORTHY CONDU Officer | 1 | $0 |
| PAMELA L PICKETT | INSIDE GUARD Officer | 1 | $0 |
| BERNARD J HALL II | TRUSTEE CHAI Officer | 30 | $0 |
| RUSSELL L CAMPELL | TRUSTEE Trustee or director | 10 | $0 |
| RANDY L THORP | TRUSTEE Trustee or director | 10 | $0 |
| SOLOMON JIMENEZ | TRUSTEE Trustee or director | 10 | $0 |
| PATRICK POWERS | TRUSTEE Trustee or director | 10 | $0 |
990 for the year ended May 31, 2024: 14 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MARK THOMPSON | PAST WORTHY Officer | 1 | $0 |
| WILFRED ERMEL | WORTHY PRESI Officer | 2 | $0 |
| JEROME HALL | WORTHY VICEP Officer | 2 | $0 |
| DONNA SMITH | WORTHY CHAPL Officer | 1 | $0 |
| ROY GRENIER | SECRETARY Officer | 16 | $0 |
| SHELLY HALL | TREASURER Officer | 1 | $0 |
| ASHLEY ERMEL | WORTHY CONDU Officer | 1 | $0 |
| PAMELA PICKETT | INSIDE GUARD Officer | 1 | $0 |
| BERNARD HALL II | TRUSTEE CHAI Officer | 30 | $0 |
| JAMES RUGG | TRUSTEE Trustee or director | 30 | $0 |
| TAMMEY ERMEL | TRUSTEE Trustee or director | 2 | $0 |
| WILLIAM DISHMAN | TRUSTEE Trustee or director | 2 | $0 |
| SEAN HERRIC | TRUSTEE Trustee or director | 2 | $0 |
| KEITH DAVIS | FIN. COMMITT Trustee or director | 4 | $0 |
Address and contacts
- Address (IRS master file)
- 19757 CAPITAL AVE NE, BATTLE CREEK, MI 49017-8125
- In care of
- % SECRETARY
- Mailing address (990-N for 2014)
- 19757 Capital Ave NE, BATTLE CREEK MI 49017
- Principal officer (990 for 2024)
- WILFRED H ERMEL, 19757 CAPITAL AVE NE, BATTLE CREEK, MI 49017
- Principal officer (990-N for 2014)
- Debra Stewart, 19757 Capital Ave NE, Battle Creek MI 49017
- Signed the 990
- ROY GRENIER, SECRETARY
- Phone
- (269) 963-8360
- Website
- WWW.FOE.COM
- Return prepared by
- FISHER SPIEGEL KUNKLE & GERBER PLLC
Mission
THE PRIMARY EXEMPT PURPOSE OF THE ORGANIZATION IS TO SPONSOR OR PARTICIPATE IN ACTIVITIES TO SUPPORT COMMUNITY SERVICES AND PROVIDE SOCIAL AND RECREATIONAL ACTIVITIES FOR ITS MEMBERS
Program accomplishments
- THE PRIMARY EXEMPT PURPOSE OF THE ORGANIZATION IS TO SPONSOR OR PARTICIPATE IN ACTIVITIES TO SUPPORT COMMUNITY SERVICES AND PROVIDE SOCIAL AND RECREATIONAL ACTIVITIES FOR ITS MEMBERS
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 year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | May 31, 2026 | October 15, 2026 | Not on file |
| 2024 | May 31, 2025 | October 15, 2025 | 990 on file |
| 2023 | May 31, 2024 | October 15, 2024 | 990 on file |
IRS record
- EIN
- 38-0556545
- 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
- Category (NTEE)
- Mutual and membership benefit (Y40)
- Group exemption
- 0102: GRAND AERIE FRATERNAL ORDER OF EAGLES
- Assets (IRS master file)
- $378,690
- Income (IRS master file)
- $188,440
Revocation and reinstatement
- Exemption revoked
- October 15, 2011
- Posted by the IRS
- June 11, 2012
- Reinstated
- Effective October 15, 2014
From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | May 2025 | $181,363 | $204,641 | $378,690 | XML |
| 990 | May 2024 | $159,038 | $181,394 | $400,689 | XML |
| 990 | May 2023 | $184,169 | $178,545 | $398,342 | IRS |
| 990 | May 2022 | $197,192 | $168,352 | $424,705 | IRS |
| 990 | May 2021 | – | – | – | IRS |
| 990 | May 2020 | – | – | – | IRS |
| 990 | May 2019 | – | – | – | IRS |
| 990 | May 2018 | – | – | – | IRS |
| 990 | May 2017 | – | – | – | IRS |
| 990-N for 2014 Officer: Debra Stewart | May 31, 2015 | ≤ $50,000 receipts | – | – | e-Postcard |
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 38-0556545).
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 38-0556545.
- Is FRATERNAL ORDER OF EAGLES tax-exempt?
- Yes. The IRS revoked its exemption on October 15, 2011 and reinstated it effective October 15, 2014.
- 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 WILFRED H ERMEL.
- Who are the officers and directors of FRATERNAL ORDER OF EAGLES?
- The 990 for the year ended May 31, 2025 lists 13 people; 0 received compensation from the organization.
- How much revenue does FRATERNAL ORDER OF EAGLES have?
- On its 990 for the year ended May 31, 2025 it reported revenue of $181,363, expenses of $204,641 and total assets of $378,690 at year end.
Other nonprofits in BATTLE CREEK
- WK KELLOGG CO RETIREE WELFARE BENEFIT TRUST FOR CB EMPLOYEES EIN 93-2411928 · last filed 990 for 2024
- BATTLE CREEK MEM PARK ASSN EIN 38-0331810 · last filed 990 for 2025
- NURSES HONOR GUARD OF CALHOUN COUNTY EIN 87-3606822 · last filed 990-N for 2025
- W K KELLOGG FOUNDATION TRUST-T/A 5315 EIN 36-6030614 · last filed 990-PF for 2025
- W K KELLOGG FOUNDATION EIN 38-1359264 · last filed 990-PF for 2025
- COMPREHENSIVE SENIOR CARE CORPORATION EIN 01-0866698 · last filed 990 for 2025
- CREDIT UNIONS CHARTERED IN THE STATE OF MICHIGAN EIN 38-6060726 · last filed 990 for 2025
- GRACE HEALTH INC EIN 38-2679075 · last filed 990 for 2025
All nonprofits in BATTLE CREEK · Michigan · Mutual and membership benefit