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Fraternal Order of Eagles FY2023 filing

Not tax-deductible

Rainier, OR501(c)(8)Mutual / membership EIN 93-0822721Revenue $450K in FY2023Latest return filed Jan 27, 2026

On file with the IRSRainier, ORTax-exempt since Aug 1991

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Fraternal organization

501(c)(8) fraternal beneficiary society; gifts are not tax-deductible as charitable contributions.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78

Before you give

FY2023 · 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
4 of 5
filings with a surplus
Average surplus $10K a year · 3% of revenue · last 5 filings
Fine: a surplus in 4 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
0%
of spending
Concern: 0% of spending went to programs; under 50%.
Pt IX · Ln 25 · col B
Cash reserves
6 mo
of spending, in cash
Looks good: 6.3 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$0
0% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
0
of 10 voting members
Concern: none of 10 voting members are independent.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$450K
-33% vs prior year
Spent
$410K
To programs
0%
Net assets
$215K
By yearFY2021–FY2025
Revenue
$450K
FY2023▼ -33%
Tap a bar for its year
Revenue by fiscal year
FY2021$107K
FY2022$669K
FY2023$450K
FY2024$372K
FY2025$435K
Expenses
$410K
FY2023▼ -33%
Tap a bar for its year
Expenses by fiscal year
FY2021$180K
FY2022$613K
FY2023$410K
FY2024$355K
FY2025$423K
Net assets
$215K
FY2023▲ +23%
Tap a bar for its year
Net assets by fiscal year
FY2021$293K
FY2022$176K
FY2023$215K
FY2024$0
FY2025$0

From the FY2023 Form 990 (year ending May 2023) · see the original

990 PDF Claim
You’re viewing the FY2023 filing — not the latest on file. See the latest (FY2025) →

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

10 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2022); the FY2023 filing did not itemize Part VII
$0Pt VII · Sec A
Neil Harkland
Inside Guard
$0Pt VII · Sec A
Tillman Davis
Treasurer
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
John Ronning
Past President
$0Pt VII · Sec A
Russ Reigal
President
$0Pt VII · Sec A
$0Pt VII · Sec A
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

Fraternal Order of Eagles is a cemetery or fraternal organization based in Rainier, OR.

Questions for Fraternal Order of Eagles

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1 program · in their own filed words · FY2022
01

Fraternal organization raising donations for various charities

Pt IX · col B

By the numbers

The FY2023 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$450K
Ln 12
Other incomeLn 4–11$422K
Gifts and grantsLn 1h$27K
Money outPt IX
$410K
Ln 25
Owns and owesPt X
$215K
net assets · Ln 32
Cash and savingsLn 1–2$215K
Total assetsLn 16$215K
LiabilitiesLn 26$0
PeoplePt VI, VII
10
listed · VII A
PaidVII A0
Voting boardVI 1a10
IndependentVI 1b0
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$27K
Government grantsLn 1e$0
Noncash giftsLn 1g$0
Fundraising eventsLn 1c$0
Other incomeLn 4–11$422K
Total revenueLn 12$450K
Assets in detailPt X, end of year
CashLn 1$140K
SavingsLn 2$76K
Cash and savings togetherLn 1–2$215K
Total assetsLn 16$215K
LiabilitiesLn 26$0
Net assetsLn 32$215K
OperationsPt I, VI
EmployeesI 50
VolunteersI 620
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 FY23End FY23
Cash and savingsLn 1–2$176K$215K
Total assetsLn 16$176K$215K
LiabilitiesLn 26$0$0
Net assetsLn 32$176K$215K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$196K
Accounting feesLn 11c$8K
Advertising and promotionLn 12$1K
Office expensesLn 13$205K
Total functional expensesLn 25$410K$0$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 LatestFiled with the IRS Jan 27, 2026 $435K$423K$11K$0 990 PDF
FY2024Filed with the IRS Mar 26, 2025 $372K$355K$17K$0 990 PDF
FY2023 ViewingFiled with the IRS Apr 15, 2024 $450K$410K$40K$215K 990 PDF
FY2022Filed with the IRS Oct 13, 2022 $669K$613K$57K$176K 990 PDF
FY2021Filed with the IRS Oct 18, 2021 $107K$180K−$73K$293K 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 FY2023 990 (6 parts)
Part I · Summary $449,726 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $22,151$27,418
I-9 Program service revenuePrior year $0$0
I-10 Investment incomePrior year $0$0
I-11 Other revenuePrior year $647,280$422,308
I-12 Total revenuePrior year $669,431$449,726
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $150,824$196,412
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $461,994$213,691
I-18 Total expensesPrior year $612,818$410,103
I-19 Revenue less expensesPrior year $56,613$39,623
Part VI · Governance 0 of 10 board members independent, 4 to look at
VI-1a Voting members of the governing body10
VI-1b Independent voting members0
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 $449,726 across 10 lines filed
Lines not itemized here account for $402,864 of total revenue; see the IRS return.
VIII-1a Federated campaigns$0
VIII-1b Membership dues$27,418
VIII-1c Fundraising events$0
VIII-1d Related organizations$0
VIII-1e Government grants$0
VIII-1f All other contributions, gifts and grants$0
VIII-1g Noncash contributions (included above)$0
VIII-1h Total contributions, gifts and grants$27,418
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $19,444 · Unrelated business $0 · Excluded from tax $0$19,444
VIII-12 Total revenueRelated to mission $422,308 · Unrelated business $0 · Excluded from tax $0$449,726
Part IX · Statement of functional expenses $410,103 across 4 lines filed
IX-7 Other salaries and wages$196,412
IX-11c Accounting fees$7,827
IX-12 Advertising and promotion$1,076
IX-13 Office expenses$204,788
IX-25 Total functional expensesPrograms $0 · Management $0 · Fundraising $0$410,103
Part X · Balance sheet $215,471 assets, 9 lines filed
X-1 Cash, non-interest-bearingStart of year $134,186$139,879
X-2 Savings and temporary cash investmentsStart of year $41,662$75,592
X-16 Total assetsStart of year $175,848$215,471
X-26 Total liabilitiesStart of year $0$0
X-29 Capital stock or trust principalStart of year $0$0
X-30 Paid-in or capital surplusStart of year $0$0
X-31 Retained earnings or endowmentStart of year $175,848$215,471
X-32 Total net assets or fund balancesStart of year $175,848$215,471
X-33 Total liabilities and net assetsStart of year $175,848$215,471
Part XI · Reconciliation of net assets $215,471 net assets at year end
XI-1 Total revenue$449,726
XI-2 Total expenses$410,103
XI-3 Revenue less expenses$39,623
XI-4 Net assets at start of year$175,848
XI-5 Net unrealized gains (losses) on investments$0
XI-6 Donated services and use of facilities$0
XI-7 Investment expenses$0
XI-8 Prior period adjustments$0
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$215,471

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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