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Nonprofit · EIN 81-0136904

FRATERNAL ORDER OF EAGLES

Also known as 326 AERIE

Tax-exempt · BOZEMAN, MT 59771

Financials

$482K$476K2022$424K$445K2023$458K$455K2024
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$458,498$455,479$3,019$1,133,289$31,587$1,101,702
May 31, 2024990$424,259$445,111-$20,852$1,071,076$11,518$1,059,558
May 31, 2023990$482,329$475,726$6,603$998,991$2,527$996,464
Financial details: 990 for the year ended May 31, 2025

Revenue

Contributions, gifts and grants
$4,290
Membership dues
$4,290
Program service revenue
$0
Investment income
$18,484
Net rental income
$8,728
Net gain from sales of assets
$8,676
Net income from gaming
$149,533
Net income from sales of inventory
$277,463
Other revenue
$435,724

Expenses

Grants and similar amounts paid
$0
Compensation of officers, directors and key employees
$0
Other salaries and wages
$207,998
Salaries, compensation and benefits (total)
$235,544
Professional fundraising fees
$0
Legal fees
$4,920
Accounting fees
$5,598
Occupancy
$111,580
Travel
$6,363
Depreciation
$8,676

Balance sheet and other

Total assets, start of year
$1,071,076
Total assets, end of year
$1,133,289
Total liabilities, end of year
$31,587
Net assets, end of year
$1,101,702
Land, buildings and equipment
$241,230
Publicly traded securities
$822,975
Net assets without donor restrictions
$1,101,702
Gross unrelated business income
$311,691
Gross receipts
$973,511
Employees
24
Year formed
1946
State of legal domicile
MT

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
MIKE PETERSTrustee
Trustee or director
0$0
DAVID GASPERTrustee
Trustee or director
2$0
KIRK GOODALETrustee
Trustee or director
2$0
KEITH JACOBYPresident
Officer
2$0
JOSHUA BILGESSecretary
Officer
20$0
DARREN ARMOLDVice President
Officer
2$0
RICHARD MCLAUGHLINTreasurer
Officer
2$0
990 for the year ended May 31, 2024: 7 people
NameTitleHours / weekCompensation
MIKE PETERSTrustee
Trustee or director
0$0
DAVID GASPERTrustee
Trustee or director
2$0
KIRK GOODALETrustee
Trustee or director
2$0
KEITH JACOBYPresident
Officer
2$0
JOSHUA BILGESSecretary
Officer
20$0
DARREN ARMOLDVice President
Officer
2$0
RICHARD MCLAUGHLINTreasurer
Officer
2$0
990 for the year ended May 31, 2023: 7 people
NameTitleHours / weekCompensation
JOSHUA BILGESSecretary
Officer
20$9,074
MIKE PETERSTrustee
Trustee or director
0$0
DAVID GASPERTrustee
Trustee or director
2$0
KIRK GOODALETrustee
Trustee or director
2$0
KEITH JACOBYPresident
Officer
2$0
DARREN ARMOLDVice President
Officer
2$0
RICHARD MCLAUGHLINTreasurer
Officer
2$0

Address and contacts

Address (IRS master file)
PO BOX 274, BOZEMAN, MT 59771-0274
Mailing address (990-N for 2009)
PO BOX 274, BOZEMAN MT 59771
Principal officer (990-N for 2009)
DOUG COOMBS, PO BOX 274, BOZEMAN MT 597711965
Signed the 990
JOSHUA L BILGES, Secretary
Phone
(406) 587-9996
Return prepared by
Neil and Company CPAs PC

Mission

TO DEVELOP AND PROMOTE BOZEMAN AERIE #326, AS A SUBORDINATE UNIT OF THE GRAND AERIE, FRATERNAL ORDER OF EAGLES, DESIGNED TO PROVIDE FELLOWSHIP, SOCIAL ADVANTAGES AND BENEFITS TO THE MEMBERS OF BOZEMAN AERIE #326. TO CARRY OUT THE HUMANITARIAN AND PATRIOTIC PURPOSES OF THE FRATERNAL ORDER OF EAGLES AND THE GRAND AERIE, FRATERNAL ORDER OF EAGLES.

990 for the year ended May 31, 2025

Program accomplishments

  • TO DEVELOP AND PROMOTE BOZEMAN AERIE #326, AS A SUBORDINATE UNIT OF THE GRAND AERIE, FRATERNAL ORDER OF EAGLES, DESIGNED TO PROVIDE FELLOWSHIP, SOCIAL ADVANTAGES AND BENEFITS TO THE MEMBERS OF BOZEMAN AERIE #326. TO CARRY OUT THE HUMANITARIAN AND PATRIOTIC PURPOSES OF THE FRATERNAL ORDER OF EAGLES AND THE GRAND AERIE, FRATERNAL ORDER OF EAGLES.

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
81-0136904
Tax-exempt status
501(c)(8): Fraternal beneficiary society
Exempt since
1940
Accounting year ends
May
Files
Form 990 or 990-EZ
Assets (IRS master file)
$1,133,289
Income (IRS master file)
$973,511

Filing history

FormYear endedRevenueExpensesAssetsReturn
990May 2025$458,498$455,479$1,133,289XML
990May 2024$424,259$445,111$1,071,076XML
990May 2023$482,329$475,726$998,991XML
990May 2022$439,132$328,349$1,053,418IRS
990May 2020–––IRS
990-EZMay 2019–––IRS
990May 2018–––IRS
990-N for 2009
Officer: DOUG COOMBS
May 31, 2010≤ $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 81-0136904).

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 81-0136904.
Is FRATERNAL ORDER OF EAGLES tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(8) since 1940.
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-N for 2009 names DOUG COOMBS.
Who are the officers and directors of FRATERNAL ORDER OF EAGLES?
The 990 for the year ended May 31, 2025 lists 7 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 $458,498, expenses of $455,479 and total assets of $1,133,289 at year end.

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