FRATERNAL ORDER OF EAGLES

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1906

Legal Domicile

Principal Officer

MICHAEL DETTMER

Tax Period

2023-06-01 to 2024-05-31

FRATERNAL ORDER OF EAGLES, founded in 1906, is a micro nonprofit that reported $83K in total revenue in fiscal year 2023. Revenue fell 31% from the prior year — a significant decline worth monitoring. Expenses of $78K left a modest 5% surplus.

Mission

OPERATION OF A FRAT. BENE SOC. IN WALLA WALLA

Program Service Accomplishments

Program 1

Expenses: $64,174

WALLA WALLA AERIE 26 IS OPERATING UNDER THE EAGLES LODGE SYSTEM AND PROVIDES FOR THE PAYAMENT OF BENEFITS TO ITS MEMBERS AND THEIR DEPENDENTS, THUS QUALIFYING AS A FRATERNAL ORGANIZATION.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $7,073

Program Service Revenue $0

Investment Income $0

Other Revenue $75,638

TOTAL REVENUE $82,711

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $64,174

Other Expenses $78,194

TOTAL EXPENSES $78,194

Year-over-Year Comparison

	2023	2022	Change
Revenue	$82,711	$119,300	-0.3%
Expenses	$78,194	$101,632	-0.2%
Net Income	$4,517	$17,668	-0.7%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

N/A

Volunteers

N/A

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
MICHAEL DETTMER	PRESIDENT	N/A	Officer	$0	$0	$0
MARK QUINN	VICE PRESIDE	N/A	Officer	$0	$0	$0
HOWARD THORNHILL	CHAPLAIN	N/A	Officer	$0	$0	$0
CHAD DODD	SECRETARY	N/A	Officer	$0	$0	$0
TRICIA REMILLARD	TREASURER	N/A	Officer	$0	$0	$0
MARCO SOTO	CONDUCTOR	N/A	Officer	$0	$0	$0
DONALD DAVIS	OUTSIDE GUAR	N/A	Officer	$0	$0	$0
SCOTT HUWE	INSIDE GUARD	N/A	Officer	$0	$0	$0
DENNIS MOBLEY	CHAIRMAN	N/A	Officer	$0	$0	$0
ROBERT MCELWRATH	TRUSTEE	N/A	Director	$0	$0	$0
CHRIS BLANKENSHIP	TRUSTEE	N/A	Director	$0	$0	$0
RICKY SPENCE	TRUSTEE	N/A	Director	$0	$0	$0
CHAD DODD	TRUSTEE	N/A	Director	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	No data	No data	No data	No data
2024	$82,711	$78,194	$121,526	$4,517
2023	$119,300	$101,632	$122,319	$17,668
2022	$128,154	$138,037	$111,235	$-9,883
2021	$131,481	$84,359	$133,353	$47,122
2020	$95,276	$88,022	$97,420	$7,254
2019	$97,632	$100,642	$96,324	$-3,010
2018	$43,531	$60,656	$98,563	$-17,125