Nonprofit · EIN 31-0287150
FRATERNAL ORDER OF EAGLES
Also known as 528 AERIE
Tax-exempt · MIDDLETOWN, OH 45044
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| May 31, 2026 | 990 (amended) | $422,120 | $439,083 | -$16,963 | $484,454 | $1,628 | $482,826 |
| May 31, 2025 | 990 | $550,330 | $482,503 | $67,827 | $502,498 | $2,709 | $499,789 |
| May 31, 2024 | 990 | $410,435 | $321,338 | $89,097 | $434,589 | $2,627 | $431,962 |
Financial details: 990 for the year ended May 31, 2026
Revenue
- Contributions, gifts and grants
- $35,382
- Membership dues
- $8,750
- Program service revenue
- $0
- Investment income
- $6,991
- Net income from gaming
- $333,895
- Net income from sales of inventory
- $45,852
- Other revenue
- $379,747
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $15,797
- Other salaries and wages
- $134,740
- Salaries, compensation and benefits (total)
- $163,122
- Professional fundraising fees
- $0
- Accounting fees
- $1,950
- Occupancy
- $168,240
- Program services (functional)
- $300,398
- Management and general (functional)
- $138,685
Balance sheet and other
- Total assets, start of year
- $502,498
- Total assets, end of year
- $484,454
- Total liabilities, end of year
- $1,628
- Net assets, end of year
- $482,826
- Land, buildings and equipment
- $152,862
- Net assets without donor restrictions
- $482,826
- Gross receipts
- $5,625,095
- Employees
- 11
- Year formed
- 2012
- State of legal domicile
- OH
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, 2026, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| EARSHEL PHILPOT | TRUSTEE CHAIRMAN Trustee or director | 0 | $0 |
| EDWARD HOWARD | TRUSTEE Trustee or director | 0 | $0 |
| PERRY DAVIS | TRUSTEE Trustee or director | 0 | $0 |
| ROBBY C CAST | TRUSTEE Trustee or director | 0 | $0 |
| JEFFREY GRIFFIN | TRUSTEE Trustee or director | 0 | $0 |
| JOHN JESSIE | JR PAST WORTHY PRESIDENT Trustee or director, Officer | 0 | $0 |
| MIKE STATON | INSIDE GUARD Trustee or director | 0 | $0 |
| JEFFREY REIDEL | SECRETARY Officer | 0 | $0 |
| JAY SAUCEDO | WORTHY CONDUCTOR Officer | 0 | $0 |
| ALLEN L SAPP | WORTHY VICE PRESIDENT Officer | 0 | $0 |
| DEVIN PONDER | WORTHY PRESIDENT Officer | 0 | $0 |
| ROBERT DIACONT | TREASURER Officer | 0 | $0 |
| RICHARD E MARTIN | WORTHY CHAPLAIN Officer | 0 | $0 |
990 for the year ended May 31, 2025: 11 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| EARSHEL PHILPOT | TRUSTEE CHAIRMAN Trustee or director | 0 | $0 |
| ANDREW ROWE | TRUSTEE Trustee or director | 0 | $0 |
| MARK YOUNG | TRUSTEE Trustee or director | 0 | $0 |
| JEFFREY REIDEL | SECRETARY Officer | 0 | $0 |
| EDWARD HOWARD | TRUSTEE Officer | 0 | $0 |
| PERRY DAVIS | TRUSTEE Officer | 0 | $0 |
| JAY SAUCEDO | WORTHY CONDUCTOR Officer | 0 | $0 |
| TIMOTHY WEHR | WORTHY VICE PRESIDENT Officer | 0 | $0 |
| ERIC SPEARS | WORTHY PRESIDENT Officer | 0 | $0 |
| ROBERT DIACONT | TREASURER Officer | 0 | $0 |
| TERRANCE PONDER | WORTHY CHAPLAIN Officer | 0 | $0 |
990 for the year ended May 31, 2024: 11 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| FREDDY KRAUSE | TRUSTEE Trustee or director | 0 | $0 |
| ANDREW ROWE | TRUSTEE Trustee or director | 0 | $0 |
| MARK YOUNG | TRUSTEE Trustee or director | 0 | $0 |
| EARSHEL PHILPOT | TRUSTEE CHAIRMAN Trustee or director | 0 | $0 |
| ERIC SPEARS | WORTHY PRESIDENT Officer | 0 | $0 |
| JEFFREY REIDEL | SECRETARY Officer | 0 | $0 |
| ROBERT DIACONT | TREASURER Officer | 0 | $0 |
| JAY SAUCEDO | WORTHY CONDUCTOR Officer | 0 | $0 |
| PERRY DAVIS | TRUSTEE Officer | 0 | $0 |
| TIMOTHY WEHR | WORTHY VICE PRESIDENT Officer | 0 | $0 |
| EDWARD HOWARD | TRUSTEE Officer | 0 | $0 |
Address and contacts
- Address (IRS master file)
- 1300 1ST AVE, MIDDLETOWN, OH 45044-4120
- In care of
- % JEFF REIDEL
- Principal officer (990 for 2025)
- JEFFREY REIDEL, 1300 FIRST AVE, MIDDLETOWN, OH 45044
- Signed the 990
- JEFFREY REIDEL, SECRETARY
- Return prepared by
- NENNI & COMPANY CPAS
Mission
SOCIAL CLUB
Program accomplishments
- SOCIAL CLUBExpenses $300,398
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 | 990 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
- 31-0287150
- 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
- Group exemption
- 0102: GRAND AERIE FRATERNAL ORDER OF EAGLES
- Assets (IRS master file)
- $502,498
- Income (IRS master file)
- $6,407,155
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | May 2026 | $422,120 | $439,083 | $484,454 | XML |
| 990 | May 2025 | $550,330 | $482,503 | $502,498 | XML |
| 990 | May 2024 | $410,435 | $321,338 | $434,589 | XML |
| 990 | May 2023 | $313,806 | $277,747 | $346,056 | IRS |
| 990 | May 2022 | – | – | – | IRS |
| 990 | May 2021 | – | – | – | IRS |
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 31-0287150).
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 31-0287150.
- Is FRATERNAL ORDER OF EAGLES tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(8) since 1991.
- 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 2026 (the year ending May 31, 2027) is due October 15, 2027. 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 2026.
- Who is the principal officer of FRATERNAL ORDER OF EAGLES?
- The 990 for the year ended May 31, 2026 names JEFFREY REIDEL.
- Who are the officers and directors of FRATERNAL ORDER OF EAGLES?
- The 990 for the year ended May 31, 2026 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, 2026 it reported revenue of $422,120, expenses of $439,083 and total assets of $484,454 at year end.
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- HOSPICE CARE OF MIDDLETOWN INC EIN 74-3131974 · last filed 990 for 2024
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- WOODSIDE CEMETERY ASSOCIATION EIN 31-0495480 · last filed 990 for 2025
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