TY 2022 Form 990

(A)
Name and title

(B)
Average hours per week (list any hours for related organizations below dotted line)

(D)
Reportable compensation from the organization (W-2/1099-MISC/1099-NEC)

(E)
Reportable compensation from related organizations (W-2/1099-MISC/1099-NEC)

(F)
Estimated amount of other compensation from the organization and related organizations

(1) CYNTHIA SPENCER......................................................................
CHAPLIN

5.00
.................

(2) CODY VELOZO......................................................................
TRUSTEE

5.00
.................

(3) JOHN VEARY......................................................................
TRUSTEE

5.00
.................

(4) STUART ROBERTSON......................................................................
TRUSTEE

5.00
.................

(5) JENNIFER WRIGHT......................................................................
TRUSTEE

5.00
.................

(6) MICHAEL REECE......................................................................
TRUSTEE

5.00
.................

(7) CARL MASON......................................................................
PRESIDENT

20.00
.................

(8) CHRISTINE ROBERTSON......................................................................
TREASURER

10.00
.................

1,000

(9) SAMANTHA LEPORE......................................................................
SECRETARY

15.00
.................

3,000

(A)
Name and title

(B)
Average hours per week (list any hours for related organizations below dotted line)

(D)
Reportable compensation from the organization (W-2/1099-MISC/1099-NEC)

(E)
Reportable compensation from related organizations (W-2/1099-MISC/1099-NEC)

(F)
Estimated amount of other compensation from the organization and related organizations

(A)
Name and business address

(B)
Description of services

Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization MediumBullet

	(a) Donor advised funds	(b) Funds and other accounts
1	Total number at end of year .........
2	Aggregate value of contributions to (during year)
3	Aggregate value of grants from (during year)
4	Aggregate value at end of year ........


a	Total number of conservation easements ......................	2a
b	Total acreage restricted by conservation easements ....................	2b
c	Number of conservation easements on a certified historic structure included in (a) .....	2c
d	Number of conservation easements included in (c) acquired after 7/25/06, and not on a historic structure listed in the National Register ...	2d


b	If "Yes," explain the arrangement in Part XIII and complete the following table:		Amount
c	Beginning balance .............................	1c
d	Additions during the year ............................	1d
e	Distributions during the year ..........................	1e
f	Ending balance ................................	1f

(a) Description	(b) Book value
(1)OTHER ASSETS TRUE-UP	72,003
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 15.)...........	72,003

1.(a) Description of liability	(b) Book value
(1) Federal income taxes

(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 25.)
2. Liability for uncertain tax positions. In Part XIII, provide the text of the footnote to the organization's financial statements that reports the organization's liability for uncertain tax positions under FIN 48 (ASC 740). Check here if the text of the footnote has been provided in Part XIII

Part XI Reconciliation of Revenue per Audited Financial Statements With Revenue per Return. Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1	Total revenue, gains, and other support per audited financial statements .......	1
2	Amounts included on line 1 but not on Form 990, Part VIII, line 12:
a	Net unrealized gains (losses) on investments ....	2a
b	Donated services and use of facilities .........	2b
c	Recoveries of prior year grants ...........	2c
d	Other (Describe in Part XIII.) ............	2d
e	Add lines 2a through 2d .....................	2e
3	Subtract line 2e from line 1..................	3
4	Amounts included on Form 990, Part VIII, line 12, but not on line 1:
a	Investment expenses not included on Form 990, Part VIII, line 7b .	4a
b	Other (Describe in Part XIII.) ...........	4b
c	Add lines 4a and 4b....................	4c
5	Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.) ......	5

Part XII Reconciliation of Expenses per Audited Financial Statements With Expenses per Return. Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1	Total expenses and losses per audited financial statements ...........	1
2	Amounts included on line 1 but not on Form 990, Part IX, line 25:
a	Donated services and use of facilities .........	2a
b	Prior year adjustments ............	2b
c	Other losses ................	2c
d	Other (Describe in Part XIII.) ............	2d
e	Add lines 2a through 2d....................	2e
3	Subtract line 2e from line 1...................	3
4	Amounts included on Form 990, Part IX, line 25, but not on line 1:
a	Investment expenses not included on Form 990, Part VIII, line 7b ..	4a
b	Other (Describe in Part XIII.) ............	4b
c	Add lines 4a and 4b.....................	4c
5	Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.) ......	5

- TIN:

SCHEDULE O
(Form 990)

Department of the Treasury
Internal Revenue Service

Supplemental Information to Form 990 or 990-EZ

Complete to provide information for responses to specific questions on
Form 990 or 990-EZ or to provide any additional information.
MediumBullet

Attach to Form 990 or 990-EZ.
MediumBullet

Go to www.irs.gov/Form990 for the latest information.

OMB No. 1545-0047

2021

Open to Public
Inspection

Name of the organization

FRATERNAL ORDER OF EAGLES (3994 AERIE)

Employer identification number

22-2575518

Return Reference	Explanation
Form 990, Part VI, Section A, line 2	THE FAMILY RELATIONSHIP BETWEEN THE CURRENT PRESIDENT AND CLERK IS THAT OF FATHER AND DAUGHTER.
Form 990, Part VI, Section A, line 6	THE ORGANIZATION HAS MEMBERS WHO PAY ANNUAL MEMBERSHIP DUES.
Form 990, Part VI, Section A, line 7a	THE MEMBERSHIP OF THE ORGANIZATION ELECTS THE OFFICERS AND TRUSTEES OF THE ORGANIZATION EACH YEAR.
Form 990, Part VI, Section A, line 7b	THE MEMBERSHIP VOTES ON IMPROVEMENT PROJECTS, MAJOR EXPENDITURES AND PROCEDURES OF THE ORGANIZATION BROUGHT BEFORE THEM BY THE OFFICERS AND TRUSTEES.
Form 990, Part VI, Section B, line 11b	THE ORGANIZATION IS PRESENTED WITH THE COMPLETED FORM 990 FOR A COMPLETE AND THOROUGH REVIEW BEFORE THE RETURN IS FILED. ANY QUESTIONS OR ISSUES ARE DISCUSSED WITH THE ACCOUNTANT BEFORE THE RETURN IS FINALIZED FOR FILING.
Form 990, Part VI, Section C, line 19	THE ORGANIZATION GOVERNING DOCUMENTS AND FINANCIAL INFORMATION IS AVAILABLE TO THE PUBLIC UPON REQUEST TO THE PRESIDENT OF THE ORGANIZATION.
Form 990, Part IX, line 11g	COST OF GOODS SOLD: Program service expenses 125,051. Management and general expenses 0. Fundraising expenses 0. Total expenses 125,051.
Form 990, Part IX, line 24e	UTILITIES 80%: Program service expenses 0. Management and general expenses 20,541. Fundraising expenses 0. Total expenses 20,541. OFFICE SUPPLIES: Program service expenses 9,121. Management and general expenses 0. Fundraising expenses 0. Total expenses 9,121. JANITOR/CLEANING EXPENSE: Program service expenses 8,888. Management and general expenses 0. Fundraising expenses 0. Total expenses 8,888. MASS STATE PER CAPITA TAX: Program service expenses 8,130. Management and general expenses 0. Fundraising expenses 0. Total expenses 8,130. CONTRIBUTIONS VARIOUS CHARITIES: Program service expenses 7,671. Management and general expenses 0. Fundraising expenses 0. Total expenses 7,671. REAL ESTATE PROPERTY TAXES: Program service expenses 6,783. Management and general expenses 0. Fundraising expenses 0. Total expenses 6,783. WATER/SEWER EXPENSE 80%: Program service expenses 0. Management and general expenses 5,913. Fundraising expenses 0. Total expenses 5,913. TRASH PICKUP 80%: Program service expenses 0. Management and general expenses 5,450. Fundraising expenses 0. Total expenses 5,450. PAYROLL TAX EXPENSE: Program service expenses 5,276. Management and general expenses 0. Fundraising expenses 0. Total expenses 5,276. BANK CHARGES: Program service expenses 0. Management and general expenses 4,724. Fundraising expenses 0. Total expenses 4,724. TELEPHONE & TV & INTERNET 80%: Program service expenses 0. Management and general expenses 3,463. Fundraising expenses 0. Total expenses 3,463. PROFESSIONAL FEES: Program service expenses 3,440. Management and general expenses 0. Fundraising expenses 0. Total expenses 3,440. CLUB ALCOHOL EXCISE TAX: Program service expenses 0. Management and general expenses 2,549. Fundraising expenses 0. Total expenses 2,549. DUES & SUBSCRIPTIONS: Program service expenses 2,335. Management and general expenses 0. Fundraising expenses 0. Total expenses 2,335. PROFESSIONAL FUNDRAISING EXPENSE: Program service expenses 1,950. Management and general expenses 0. Fundraising expenses 0. Total expenses 1,950. LICENSES AND PERMITS 80%: Program service expenses 0. Management and general expenses 1,566. Fundraising expenses 0. Total expenses 1,566. GRAND AERIE PER CAPITA TAX: Program service expenses 1,308. Management and general expenses 0. Fundraising expenses 0. Total expenses 1,308. PRINTING AND COPYING EXPENSE: Program service expenses 898. Management and general expenses 0. Fundraising expenses 0. Total expenses 898. POSTAGE & SHIPPING: Program service expenses 0. Management and general expenses 604. Fundraising expenses 0. Total expenses 604. ALARM EXPENSE 80%: Program service expenses 320. Management and general expenses 0. Fundraising expenses 0. Total expenses 320. SNOW REMOVAL: Program service expenses 150. Management and general expenses 0. Fundraising expenses 0. Total expenses 150. ANNUAL CORP REPORT FEE: Program service expenses 25. Management and general expenses 0. Fundraising expenses 0. Total expenses 25.
Form 990, Part XI, line 9:	OTHER ADJUSTMENTS 69,691.

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.

Cat. No. 51056K

Schedule O (Form 990) 2021

Additional Data

Software ID:
Software Version:

1	Briefly describe the organization’s mission or most significant activities: PROVIDE A FRATERNAL ATMOSPHERE AND MEETING HOUSE FOR MEMBERS AND THEIR FAMILIES.
2	Check this box
3	Number of voting members of the governing body (Part VI, line 1a) ........	3	9
4	Number of independent voting members of the governing body (Part VI, line 1b) .....	4	0
5	Total number of individuals employed in calendar year 2021 (Part V, line 2a) ......	5	10
6	Total number of volunteers (estimate if necessary) .............	6	0
7a	Total unrelated business revenue from Part VIII, column (C), line 12 ........	7a	0
b	Net unrelated business taxable income from Form 990-T, Part I, line 11 .........	7b	0

		Prior Year	Current Year
8	Contributions and grants (Part VIII, line 1h) .........	0	0
9	Program service revenue (Part VIII, line 2g) .........	307,485	372,365
10	Investment income (Part VIII, column (A), lines 3, 4, and 7d ) ....	200	76
11	Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e)	0	0
12	Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12)	307,685	372,441
13	Grants and similar amounts paid (Part IX, column (A), lines 1–3 )...	0	0
14	Benefits paid to or for members (Part IX, column (A), line 4).....	0	0
15	Salaries, other compensation, employee benefits (Part IX, column (A), lines 5–10)	71,870	68,965
16a	Professional fundraising fees (Part IX, column (A), line 11e) .....	0	0
b	Total fundraising expenses (Part IX, column (D), line 25) 0
17	Other expenses (Part IX, column (A), lines 11a–11d, 11f–24e)....	217,788	362,723
18	Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25)	289,658	431,688
19	Revenue less expenses. Subtract line 18 from line 12.......	18,027	-59,247
		Beginning of Current Year	End of Year
20	Total assets (Part X, line 16).............	361,322	371,766
21	Total liabilities (Part X, line 26).............	0	0
22	Net assets or fund balances. Subtract line 21 from line 20.....	361,322	371,766

Sign Here

	Signature of officer	Date

	Type or print name and title


4a	(Code: ) (Expenses $ 162,247 including grants of $ ) (Revenue $ 186,221 )
	SOCIAL AND FRATERNAL ENVIRONMENT ACHIEVED BY PROVIDING A SUPPORTIVE SETTING FOR MEMBERS AND THEIR FAMILIES.

4b	(Code: ) (Expenses $ 162,246 including grants of $ ) (Revenue $ 186,220 )
	PROVIDE A FRATERNAL ATMOSPHERE AND MEETING HOUSE FOR MEMBERS AND THEIR FAMILIES.

4c	(Code: ) (Expenses $ including grants of $ ) (Revenue $ )












4d	Other program services (Describe in Schedule O.)
	(Expenses $ including grants of $ ) (Revenue $ )
4e	Total program service expenses324,493

1b	Sub-Total................
c	Total from continuation sheets to Part VII, Section A....
d	Total (add lines 1b and 1c)...........	4,000	0	0

(A) Name and business address	(B) Description of services	(C) Compensation





2 Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization 0

1a	Federated campaigns..	1a
b	Membership dues..	1b
c	Fundraising events..	1c
d	Related organizations	1d
e	Government grants (contributions)	1e

f	All other contributions, gifts, grants, and similar amounts not included above	1f

g	Noncash contributions included in lines 1a - 1f:$	1g

h Total. Add lines 1a-1f.......

		Business Code
2a	GENERAL FUND DEPOSITS	900099	345,615	345,615
b	MEMBERSHIP	900099	16,250	16,250
c	CONTRIBUTIONS GIFTS FR	900099	10,500	10,500
d
e
f	All other program service revenue.
g	Total. Add lines 2a–2f .....		372,365

3 Investment income (including dividends, interest, and othersimilar amounts) ......			76	76
4 Income from investment of tax-exempt bond proceeds
5 Royalties...........
		(ii) Personal	(i) Real
6a	Gross rents			6a
b	Less: rental expenses			6b
c	Rental income or (loss)			6c
d	Net rental income or (loss).......
		(ii) Other	(i) Securities
7a	Gross amount from sales of assets other than inventory			7a
b	Less: cost or other basis and sales expenses			7b
c	Gain or (loss)			7c
d	Net gain or (loss).........
8a	Gross income from fundraising events (not including $ of contributions reported on line 1c). See Part IV, line 18 ....
			8a
b	Less: direct expenses ...		8b
c	Net income or (loss) from fundraising events..
9a	Gross income from gaming activities. See Part IV, line 19 ...
			9a
b	Less: direct expenses ...		9b
c	Net income or (loss) from gaming activities..
10a	Gross sales of inventory, less returns and allowances ..
			10a
b	Less: cost of goods sold ..		10b
c	Net income or (loss) from sales of inventory..
Business Code			Miscellaneous Revenue
11a
b
c
d	All other revenue ....
e	Total. Add lines 11a–11d ......
12	Total revenue. See instructions.....			372,441	372,441	0	0

1	Grants and other assistance to domestic organizations and domestic governments. See Part IV, line 21 ....
2	Grants and other assistance to domestic individuals. See Part IV, line 22 ...........
3	Grants and other assistance to foreign organizations, foreign governments, and foreign individuals. See Part IV, lines 15 and 16. .............
4	Benefits paid to or for members .......
5	Compensation of current officers, directors, trustees, and key employees ...........	4,000	4,000
6	Compensation not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) .........
7	Other salaries and wages........	64,965	64,965
8	Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) ....
9	Other employee benefits .......
10	Payroll taxes ...........
11	Fees for services (non-employees):
a	Management ......
b	Legal .........
c	Accounting ...........
d	Lobbying ...........
e	Professional fundraising services. See Part IV, line 17
f	Investment management fees ......
g	Other (If line 11g amount exceeds 10% of line 25, column (A) amount, list line 11g expenses on Schedule O)	125,051	125,051
12	Advertising and promotion ....
13	Office expenses .......
14	Information technology ......
15	Royalties ..
16	Occupancy ...........
17	Travel ............
18	Payments of travel or entertainment expenses for any federal, state, or local public officials .
19	Conferences, conventions, and meetings ....
20	Interest ...........
21	Payments to affiliates .......
22	Depreciation, depletion, and amortization ..	2,316		2,316
23	Insurance ...
24	Other expenses. Itemize expenses not covered above (List miscellaneous expenses in line 24e. If line 24e amount exceeds 10% of line 25, column (A) amount, list line 24e expenses on Schedule O.)
a	MASSACHUSETTS LOTTERY E	49,442	49,442
b	REPAIRS & MAINTENANCE 8	35,128		35,128
c	MEALS TAX EXPENSE	24,941		24,941
d	BAR SUPPLIES	24,740	24,740
e	All other expenses	101,105	56,295	44,810
25	Total functional expenses. Add lines 1 through 24e	431,688	324,493	107,195	0
26	Joint costs. Complete this line only if the organization reported in column (B) joint costs from a combined educational campaign and fundraising solicitation. Check here if following SOP 98-2 (ASC 958-720).

1	Cash–non-interest-bearing ........				1
2	Savings and temporary cash investments .........			117,735	2	155,825
3	Pledges and grants receivable, net ......				3
4	Accounts receivable, net .............				4
5	Loans and other receivables from any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .......
					5
6	Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), and persons described in section 4958(c)(3)(B) ...
					6
7	Notes and loans receivable, net ...........				7
8	Inventories for sale or use ............				8
9	Prepaid expenses and deferred charges ......				9
10a	Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D	10a	418,100
b	Less: accumulated depreciation	10b	274,162	146,836	10c	143,938
11	Investments—publicly traded securities .				11
12	Investments—other securities. See Part IV, line 11 .....				12
13	Investments—program-related. See Part IV, line 11 ..				13
14	Intangible assets ...............				14
15	Other assets. See Part IV, line 11 ...........			96,751	15	72,003
16	Total assets. Add lines 1 through 15 (must equal line 33)...			361,322	16	371,766

17	Accounts payable and accrued expenses .....		17
18	Grants payable ...		18
19	Deferred revenue .........		19
20	Tax-exempt bond liabilities .........		20
21	Escrow or custodial account liability. Complete Part IV of Schedule D		21
22	Loans and other payables to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .........
			22
23	Secured mortgages and notes payable to unrelated third parties ..		23
24	Unsecured notes and loans payable to unrelated third parties ..		24
25	Other liabilities (including federal income tax, payables to related third parties, and other liabilities not included on lines 17 - 24). Complete Part X of Schedule D		25
26	Total liabilities. Add lines 17 through 25..	0	26	0

	Organizations that follow FASB ASC 958, check here and complete lines 27, 28, 32, and 33.
27	Net assets without donor restrictions ..........		27
28	Net assets with donor restrictions ...........		28
	Organizations that do not follow FASB ASC 958, check here and complete lines 29 through 33.
29	Capital stock or trust principal, or current funds .....		29
30	Paid-in or capital surplus, or land, building or equipment fund ...		30
31	Retained earnings, endowment, accumulated income, or other funds		31
32	Total net assets or fund balances ...........	361,322	32	371,766
33	Total liabilities and net assets/fund balances ........	361,322	33	371,766

1a	Beginning of year balance ....
b	Contributions ...
c	Net investment earnings, gains, and losses
d	Grants or scholarships ...
e	Other expenditures for facilities and programs ...
f	Administrative expenses ....
g	End of year balance ......

1a	Land .....	64,192		64,192
b	Buildings ....	256,768	256,768	0
c	Leasehold improvements	93,683	14,354	79,329
d	Equipment ....	3,457	3,040	417
e	Other .....
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).)..				143,938

(a) Description of security or category (including name of security)	(b) Book value	(c) Method of valuation: Cost or end-of-year market value
(1) Financial derivatives.........
(2) Closely-held equity interests........
(3)Other
(A)
(B)
(C)
(D)
(E)
(F)
(G)
(H)
Total. (Column (b) must equal Form 990, Part X, col. (B) line 12.)