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Fraternal Order of Eagles

Not tax-deductible

Cumberland, MD501(c)(8)Mutual / membership EIN 52-0575749Revenue $474K in FY2025Latest return filed Apr 5, 2026

On file with the IRS14700 McMullen Hwy Sw, 21502-5610 · Cumberland, MDTax-exempt since Aug 1991

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The Eagles unite its members in sharity and benevolence through a variety of activities

501(c)(8) fraternal beneficiary society; gifts are not tax-deductible as charitable contributions.
100¢ of each $1 spent went to programs.
$31K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2025 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(8)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
No
Donations are not tax-deductible
Worth a look: the IRS does not list gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
2 of 5
filings with a surplus
Average deficit $11K a year · 3% of revenue · last 5 filings
Concern: a surplus in 2 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
100%
of spending
Looks good: 100% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$31K
to officers and key staff · 7% of spending
Looks good: pay to officers and key staff is 7% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
12 mo
of spending, in cash
Looks good: 12.0 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$9K
1% of total assets
Looks good: liabilities are 1% of assets; 50% or less.
Pt X · Ln 26
Independent board members
12
of 12 voting members
Looks good: 12 of 12 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$474K
+9% vs prior year
Spent
$455K
To programs
100%
Net assets
$637K
By yearFY2021–FY2025
Revenue
$474K
FY2025▲ +9%
Tap a bar for its year
Revenue by fiscal year
FY2021$400K
FY2022$441K
FY2023$406K
FY2024$434K
FY2025$474K
Expenses
$455K
FY2025▼ -10%
Tap a bar for its year
Expenses by fiscal year
FY2021$334K
FY2022$467K
FY2023$449K
FY2024$505K
FY2025$455K
Net assets
$637K
FY2025▲ +3%
Tap a bar for its year
Net assets by fiscal year
FY2021$758K
FY2022$732K
FY2023$690K
FY2024$618K
FY2025$637K

From the FY2025 Form 990 (year ending May 2025) · see the original

990 PDF Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Aug 1991.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

100 cents of each dollar spent went to programs.

Program services 100% · $455K

Form 990 Part IX, line 25. Every line is in By the numbers.

Something off? Claim to add context

Who runs it and what they're paid

11 people listed on the 990; $31K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
Bruce Foote
Secretary
$31,273Pt VII · Sec A
Dave Shoemake
President
$0Pt VII · Sec A
$0Pt VII · Sec A
Bill Beeman
Chaplain
$0Pt VII · Sec A
Rick Bauer
Inside Guard
$0Pt VII · Sec A
Josh Cook
JR Past Pres
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Compensation history total reportable pay by year · 2 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021
Bruce Foote$31,273$27,354$27,449——
B Foote———$27,449$25,097

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Fraternal Order of Eagles executive salaries →

Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Unites members in charity and benevolence through various activities.

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1 program · in their own filed words · FY2024
01

The sale of inventory provides the opportunity for fraternal

Pt IX · col B

By the numbers

The FY2025 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$474K
Ln 12
Other incomeLn 4–11$416K
Gifts and grantsLn 1h$46K
Fees for servicesLn 2g$12K
Money outPt IX
$455K
Ln 25
Programscol B$455K
Owns and owesPt X
$637K
net assets · Ln 32
Cash and savingsLn 1–2$456K
Total assetsLn 16$646K
LiabilitiesLn 26$9K
PeoplePt VI, VII
11
listed · VII A
PaidVII A1
Voting boardVI 1a12
IndependentVI 1b12
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$46K
Fees for servicesLn 2g$12K
Other incomeLn 4–11$416K
Total revenueLn 12$474K
Assets in detailPt X, end of year
CashLn 1$131K
SavingsLn 2$325K
Cash and savings togetherLn 1–2$456K
Land, buildings, equipmentLn 10c$190K
Total assetsLn 16$646K
LiabilitiesLn 26$9K
Net assetsLn 32$637K
OperationsPt I, VI
EmployeesI 513
Fiscal year endsHeaderMay
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$425K$456K
Land, buildings, equipmentLn 10c$203K$190K
Total assetsLn 16$629K$646K
LiabilitiesLn 26$10K$9K
Net assetsLn 32$618K$637K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$22K$22K
Grants to domestic individualsLn 2$2K$2K
Pay of current officers, directors and key staffLn 5$31K$31K
Other salaries and wagesLn 7$149K$149K
Payroll taxesLn 10$17K$17K
Accounting feesLn 11c$2K$2K
Advertising and promotionLn 12$820$820
Office expensesLn 13$4K$4K
OccupancyLn 16$68K$68K
Conferences, conventions and meetingsLn 19$33K$33K
InterestLn 20$342$342
Depreciation, depletion and amortizationLn 22$14K$14K
InsuranceLn 23$32K$32K
Other expenses (24a–d)Ln 24$79K$79K
Total functional expensesLn 25$455K$455K$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest ViewingFiled with the IRS Apr 5, 2026 $474K$455K$18K$637K 990 PDF
FY2024Filed with the IRS Apr 13, 2025 $434K$505K−$72K$618K 990 PDF
FY2023Filed with the IRS Mar 3, 2024 $406K$449K−$42K$690K 990 PDF
FY2022Filed with the IRS Apr 18, 2023 $441K$467K−$26K$732K 990 PDF
FY2021Filed with the IRS Mar 4, 2022 $400K$334K$66K$758K 990 PDF

Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2025 990 (6 parts)
Part I · Summary $473,825 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $49,797$45,646
I-9 Program service revenuePrior year $5,392$12,348
I-10 Investment income$0
I-11 Other revenuePrior year $378,461$415,831
I-12 Total revenuePrior year $433,650$473,825
I-13 Grants and similar amounts paidPrior year $79,251$24,493
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $173,683$197,660
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $252,476$233,180
I-18 Total expensesPrior year $505,410$455,333
I-19 Revenue less expensesPrior year −$71,760$18,492
Part VI · Governance 12 of 12 board members independent, 4 to look at
VI-1a Voting members of the governing body12
VI-1b Independent voting members12
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
Part VIII · Statement of revenue $473,825 across 7 lines filed
Lines not itemized here account for $394,779 of total revenue; see the IRS return.
VIII-1b Membership dues$21,856
VIII-1f All other contributions, gifts and grants$23,790
VIII-1h Total contributions, gifts and grants$45,646
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $12,348$12,348
VIII-6 Net rental income or lossRelated to mission $3,200$3,200
VIII-8 Net income from fundraising eventsExcluded from tax $17,852$17,852
VIII-12 Total revenueRelated to mission $410,327 · Excluded from tax $17,852$473,825
Part IX · Statement of functional expenses $455,333 across 14 lines filed
IX-1 Grants to domestic organizationsPrograms $22,393$22,393
IX-2 Grants to domestic individualsPrograms $2,100$2,100
IX-5 Pay of current officers, directors and key staffPrograms $31,273$31,273
IX-7 Other salaries and wagesPrograms $149,406$149,406
IX-10 Payroll taxesPrograms $16,981$16,981
IX-11c Accounting feesPrograms $2,400$2,400
IX-12 Advertising and promotionPrograms $820$820
IX-13 Office expensesPrograms $4,337$4,337
IX-16 OccupancyPrograms $68,283$68,283
IX-19 Conferences, conventions and meetingsPrograms $32,557$32,557
IX-20 InterestPrograms $342$342
IX-22 Depreciation, depletion and amortizationPrograms $13,538$13,538
IX-23 InsurancePrograms $31,711$31,711
IX-24 Other expenses (24a–d)Programs $79,192$79,192
IX-25 Total functional expensesPrograms $455,333 · Management $0 · Fundraising $0$455,333
Part X · Balance sheet $645,519 assets, 8 lines filed
X-1 Cash, non-interest-bearingStart of year $100,536$131,059
X-2 Savings and temporary cash investmentsStart of year $324,594$324,594
X-10c Land, buildings and equipment, netStart of year $203,404$189,866
X-16 Total assetsStart of year $628,534$645,519
X-17 Accounts payable and accrued expensesStart of year $10,169$8,662
X-26 Total liabilitiesStart of year $10,169$8,662
X-32 Total net assets or fund balancesStart of year $618,365$636,857
X-33 Total liabilities and net assetsStart of year $628,534$645,519
Part XI · Reconciliation of net assets $636,857 net assets at year end
XI-1 Total revenue$473,825
XI-2 Total expenses$455,333
XI-3 Revenue less expenses$18,492
XI-4 Net assets at start of year$618,365
XI-10 Net assets at end of year$636,857

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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