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Fraternal Order of Eagles

Not tax-deductible

Elm Grove, WV501(c)(8)Mutual / membership EIN 55-0174271Revenue $510K in FY2025Latest return filed Nov 27, 2025

On file with the IRSElm Grove, WVTax-exempt since Aug 1991

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Provide Meeting Place For Fraternal Order of Eagles Aerie Members and Promote Community Charitable Activities

501(c)(8) fraternal beneficiary society; gifts are not tax-deductible as charitable contributions.
Run by 625 volunteers and 16 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · People: Part I, lines 5–6

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
3 of 4
filings with a surplus
Average surplus $34K a year · 8% of revenue · last 4 filings
Fine: a surplus in 3 of the last 4 filings.
Pt I · Ln 19 · 4 filings
Spent on programs
0%
of spending
Concern: 0% of spending went to programs; under 50%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$15K
to officers and key staff · 3% of spending
Looks good: pay to officers and key staff is 3% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
8 mo
of spending, in cash
Looks good: 7.7 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$38K
6% of total assets
Looks good: liabilities are 6% of assets; 50% or less.
Pt X · Ln 26
Independent board members
1125
of 1125 voting members
Looks good: 1125 of 1125 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$510K
+16% vs prior year
Spent
$452K
To programs
0%
Net assets
$596K
By yearFY2021–FY2025
Revenue
$510K
FY2025▲ +16%
Tap a bar for its year
Revenue by fiscal year
FY2021$299K
FY2022$352K
FY2024$439K
FY2025$510K
Expenses
$452K
FY2025▲ +16%
Tap a bar for its year
Expenses by fiscal year
FY2021$263K
FY2022$359K
FY2024$390K
FY2025$452K
Net assets
$596K
FY2025▲ +11%
Tap a bar for its year
Net assets by fiscal year
FY2021$445K
FY2022$437K
FY2024$538K
FY2025$596K

From the FY2025 Form 990 (year ending May 2025) · figures checked against the IRS filing · 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

Who runs it and what they're paid

9 people listed on the 990; $15K 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
$4,000Pt VII · Sec A
Chuck Wolf
Trustee
$4,000Pt VII · Sec A
Terry Turner
Auditor/Trustee
$2,400Pt VII · Sec A
$2,000Pt VII · Sec A
James Thomas
Treasurer
$800Pt VII · Sec A
Mike McCulley
Int Chair
$600Pt VII · Sec A
Jay Adams
V-President
$330Pt VII · Sec A
$300Pt VII · Sec A

Compensation history total reportable pay by year · 8 named individuals · Part VII

NameFY2025FY2024FY2022FY2021
Jerry Kopyar$4,000$3,250$250—
Chuck Wolf$4,000$3,250$3,750$2,250
Harold Catlett—$750$3,750$2,250
Thomas Adams——$500$3,000
Adam Philips——$3,000—
Berniw Murphy—$2,500——
Terry Turner$2,400$500$400—
Bernie Murphy$2,000———

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 15aYes

Programs and updates

Offers a meeting place for members and promotes community charitable activities.

Questions for Fraternal Order of Eagles

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1 program · in their own filed words · FY2024
01

.

Pt IX · col B

By the numbers

The FY2025 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$510K
Ln 12
Other incomeLn 4–11$475K
Gifts and grantsLn 1h$35K
Money outPt IX
$452K
Ln 25
Owns and owesPt X
$596K
net assets · Ln 32
Cash and savingsLn 1–2$289K
Total assetsLn 16$635K
LiabilitiesLn 26$38K
PeoplePt VI, VII
9
listed · VII A
PaidVII A9
Voting boardVI 1a1,125
IndependentVI 1b1,125
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$35K
Other incomeLn 4–11$475K
Total revenueLn 12$510K
Assets in detailPt X, end of year
CashLn 1$184K
SavingsLn 2$106K
Cash and savings togetherLn 1–2$289K
Land, buildings, equipmentLn 10c$345K
Total assetsLn 16$635K
LiabilitiesLn 26$38K
Net assetsLn 32$596K
OperationsPt I, VI
EmployeesI 516
VolunteersI 6625
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$282K$289K
Land, buildings, equipmentLn 10c$277K$345K
Total assetsLn 16$560K$635K
LiabilitiesLn 26$22K$38K
Net assetsLn 32$538K$596K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Benefits paid to or for membersLn 4$900$0
Other salaries and wagesLn 7$149K$0$0$0
Payroll taxesLn 10$11K$0$0$0
Accounting feesLn 11c$4K$0$0$0
Office expensesLn 13$9K$0$0$0
Conferences, conventions and meetingsLn 19$37K$0$0$0
Depreciation, depletion and amortizationLn 22$31K$0$0$0
InsuranceLn 23$55K$0$0$0
Other expenses (24a–d)Ln 24$61K$0$0$0
All other expensesLn 24e$93K$0$0$0
Total functional expensesLn 25$452K$0$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest ViewingFiled with the IRS Nov 27, 2025 $510K$452K$58K$596K 990 PDF
FY2024Filed with the IRS Feb 4, 2025 $439K$390K$49K$538K 990 PDF
FY2023 Not on file
FY2022Filed with the IRS Feb 8, 2023 $352K$359K−$7K$437K 990 PDF
FY2021Filed with the IRS Sep 27, 2022 $299K$263K$36K$445K 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 $509,859 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $33,460$34,704
I-9 Program service revenue$0
I-10 Investment incomePrior year $451$0
I-11 Other revenuePrior year $404,970$475,155
I-12 Total revenuePrior year $438,881$509,859
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to membersPrior year $1,140$900
I-15 Salaries and benefitsPrior year $141,920$160,723
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $247,170$289,908
I-18 Total expensesPrior year $390,230$451,531
I-19 Revenue less expensesPrior year $48,651$58,328
Part VI · Governance 1,125 of 1,125 board members independent, 3 to look at
VI-1a Voting members of the governing body1,125
VI-1b Independent voting members1,125
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $509,859 across 4 lines filed
Lines not itemized here account for $454,525 of total revenue; see the IRS return.
VIII-1b Membership dues$34,704
VIII-1h Total contributions, gifts and grants$34,704
VIII-6 Net rental income or lossRelated to mission $20,630$20,630
VIII-12 Total revenueRelated to mission $475,155 · Unrelated business $0 · Excluded from tax $0$509,859
Part IX · Statement of functional expenses $451,531 across 10 lines filed
IX-4 Benefits paid to or for membersPrograms $0$900
IX-7 Other salaries and wagesPrograms $0 · Management $0 · Fundraising $0$149,302
IX-10 Payroll taxesPrograms $0 · Management $0 · Fundraising $0$11,421
IX-11c Accounting feesPrograms $0 · Management $0 · Fundraising $0$3,750
IX-13 Office expensesPrograms $0 · Management $0 · Fundraising $0$9,297
IX-19 Conferences, conventions and meetingsPrograms $0 · Management $0 · Fundraising $0$36,877
IX-22 Depreciation, depletion and amortizationPrograms $0 · Management $0 · Fundraising $0$30,654
IX-23 InsurancePrograms $0 · Management $0 · Fundraising $0$55,167
IX-24 Other expenses (24a–d)Programs $0 · Management $0 · Fundraising $0$61,236
IX-24e All other expensesPrograms $0 · Management $0 · Fundraising $0$92,927
IX-25 Total functional expensesPrograms $0 · Management $0 · Fundraising $0$451,531
Part X · Balance sheet $634,558 assets, 10 lines filed
X-1 Cash, non-interest-bearingStart of year $222,727$183,745
X-2 Savings and temporary cash investmentsStart of year $59,758$105,613
X-10c Land, buildings and equipment, netStart of year $277,232$345,200
X-16 Total assetsStart of year $559,717$634,558
X-17 Accounts payable and accrued expensesStart of year $2,062$2,720
X-21 Escrow or custodial accountsStart of year $19,758$35,613
X-26 Total liabilitiesStart of year $21,820$38,333
X-31 Retained earnings or endowmentStart of year $537,897$596,225
X-32 Total net assets or fund balancesStart of year $537,897$596,225
X-33 Total liabilities and net assetsStart of year $559,717$634,558
Part XI · Reconciliation of net assets $596,225 net assets at year end
XI-1 Total revenue$509,859
XI-2 Total expenses$451,531
XI-3 Revenue less expenses$58,328
XI-4 Net assets at start of year$537,897
XI-10 Net assets at end of year$596,225

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

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