TY 2023 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) DONNA MCCORMACK......................................................................
TRUSTEE

60.00
.................

(2) EDWARD J MCCARTHY......................................................................
TRUSTEE

60.00
.................

(3) RAMONA O'HEARNE......................................................................
TRUSTEE

60.00
.................

(4) TIM HASSELL......................................................................
TRUSTEE

60.00
.................

(5) BRIAN O'HEARNE......................................................................
TRESURER

60.00
.................

(6) JAMES MCCORMACK......................................................................
PRESIDENT

60.00
.................

(7) MEGHAN MCCARTHY......................................................................
SECRETARY

60.00
.................

(8) EDWARD GIACOMOZZI......................................................................
VICE PRESIDENT

60.00
.................

(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 0

	(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 July 25, 2006, 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

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.
Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for the latest information.

OMB No. 1545-0047

2023

Open to Public
Inspection

Name of the organization

FRATERNAL ORDER OF EAGLES
BUZZARDS BAY AERIE #3741

Employer identification number

31-0913830

Return Reference	Explanation
Form 990, Part VI, Section A, line 2	THE FAMILY RELATIONSHIP BETWEEN A CURRENT TRUSTEE AND THE SECRETARY IS THAT OF HUSBAND AND WIFE.
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 24e	MASSACHUSETTS SALES TAX ON MEALS: Program service expenses 0. Management and general expenses 6,811. Fundraising expenses 0. Total expenses 6,811. LICENSE/PERMITS: Program service expenses 5,643. Management and general expenses 0. Fundraising expenses 0. Total expenses 5,643. ENTERTAINMENT DJ: Program service expenses 5,525. Management and general expenses 0. Fundraising expenses 0. Total expenses 5,525. TELEPHONE EXPENSE: Program service expenses 0. Management and general expenses 4,526. Fundraising expenses 0. Total expenses 4,526. PROPERTY INSURANCE EXPENSE: Program service expenses 0. Management and general expenses 4,497. Fundraising expenses 0. Total expenses 4,497. MORTGAGE INTEREST EXPENSE: Program service expenses 0. Management and general expenses 4,061. Fundraising expenses 0. Total expenses 4,061. MAINTENANCE & REPAIR EXPENSE: Program service expenses 3,719. Management and general expenses 0. Fundraising expenses 0. Total expenses 3,719. GRAND AERIE PER CAPITA TAX: Program service expenses 0. Management and general expenses 2,616. Fundraising expenses 0. Total expenses 2,616. PRINTING & COPYING: Program service expenses 2,165. Management and general expenses 0. Fundraising expenses 0. Total expenses 2,165. PAPER GOODS: Program service expenses 2,137. Management and general expenses 0. Fundraising expenses 0. Total expenses 2,137. EQUIPMENT RENTAL EXPENSE: Program service expenses 2,020. Management and general expenses 0. Fundraising expenses 0. Total expenses 2,020. WATER/SEWER EXPENSE: Program service expenses 0. Management and general expenses 1,751. Fundraising expenses 0. Total expenses 1,751. ACCOUNTING: Program service expenses 0. Management and general expenses 1,625. Fundraising expenses 0. Total expenses 1,625. MISCELLANEOUS EXPENSE: Program service expenses 1,016. Management and general expenses 0. Fundraising expenses 0. Total expenses 1,016. TRASH PICK-UP: Program service expenses 0. Management and general expenses 1,004. Fundraising expenses 0. Total expenses 1,004. MASSACHUSETTS BEVERAGE TAX (CLUB ALCOHOL): Program service expenses 535. Management and general expenses 0. Fundraising expenses 0. Total expenses 535. JANITOR/CLEANING EXPENSE: Program service expenses 480. Management and general expenses 0. Fundraising expenses 0. Total expenses 480. MASS PER CAPITA TAX: Program service expenses 0. Management and general expenses 460. Fundraising expenses 0. Total expenses 460. PEST CONTROL: Program service expenses 450. Management and general expenses 0. Fundraising expenses 0. Total expenses 450. ALARM EXPENSE: Program service expenses 0. Management and general expenses 421. Fundraising expenses 0. Total expenses 421. DUES & SUBSCRIPTIONS: Program service expenses 350. Management and general expenses 0. Fundraising expenses 0. Total expenses 350. POSTAGE EXPENSE: Program service expenses 0. Management and general expenses 237. Fundraising expenses 0. Total expenses 237. MASSACHUSETTS LOTTERY EXPENSE: Program service expenses 205. Management and general expenses 0. Fundraising expenses 0. Total expenses 205. CONFERENCE/SEMINAR: Program service expenses 0. Management and general expenses 60. Fundraising expenses 0. Total expenses 60.
Form 990, Part XI, line 9:	OTHER ADJUSTMENTS 19,464.

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

Cat. No. 51056K

Schedule O (Form 990) 2023

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	8
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 2023 (Part V, line 2a) ......	5	0
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) .........	116,755	132,033
10	Investment income (Part VIII, column (A), lines 3, 4, and 7d ) ....	1	1
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)	116,756	132,034
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)	0	0
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)....	112,615	148,821
18	Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25)	112,615	148,821
19	Revenue less expenses. Subtract line 18 from line 12.......	4,141	-16,787
		Beginning of Current Year	End of Year
20	Total assets (Part X, line 16).............	86,323	99,571
21	Total liabilities (Part X, line 26).............	50,000	60,571
22	Net assets or fund balances. Subtract line 21 from line 20.....	36,323	39,000

Sign Here

	Signature of officer	Date

	Type or print name and title


4a	(Code: ) (Expenses $ 15,594 including grants of $ ) (Revenue $ 2,178 )
	SOCIAL AND FRATERNAL ENVIRONMENT ACHIEVED BY PREPARING BREAKFAST FOR MEMBERS AND THEIR FAMILIES.

4b	(Code: ) (Expenses $ 103,876 including grants of $ ) (Revenue $ 129,856 )
	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 expenses119,470

1b	Sub-Total..............
c	Total from continuation sheets to Part VII, Section A..
d	Total (add lines 1b and 1c).........	0	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	LIQUOR (ALCOHOLIC BEVE	722410	82,618	82,618
b	CONTRIBUTIONS/GIFTS FR	900099	35,727	35,727
c	MEMBERSHIPS	900099	8,925	8,925
d	VIDEO GAMES/JUKEBOX/RA	900099	2,585	2,585
e	BREAKFASTS & SUPPERS	722210	2,178	2,178
f	All other program service revenue.
g	Total. Add lines 2a–2f .....		132,033

3 Investment income (including dividends, interest, and othersimilar amounts) ......			1	1
4 Income from investment of tax-exempt bond proceeds
5 Royalties...........
			(i) Real	(ii) Personal
6a	Gross rents	6a
b	Less: rental expenses	6b
c	Rental income or (loss)	6c
d	Net rental income or (loss).......
			(i) Securities	(ii) Other
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
11a
b
c
d	All other revenue ....
e	Total. Add lines 11a–11d ......
12	Total revenue. See instructions.....			132,034	132,034	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 ...........
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........
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)
12	Advertising and promotion ....	325	325
13	Office expenses .......	328	328
14	Information technology ......
15	Royalties ..
16	Occupancy ...........
17	Travel ............	4,900	4,900
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 ..	1,282		1,282
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	LIQUOR/ALCOHOL PURCHASE	41,086	41,086
b	CHARITABLE CONTRIBUTION	22,023	22,023
c	FOOD/PRODUCE FOR BREAKF	15,594	15,594
d	UTILITIES (HEATING AND	10,969	10,969
e	All other expenses	52,314	24,245	28,069
25	Total functional expenses. Add lines 1 through 24e	148,821	119,470	29,351	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 ........			43,469	1	59,900
2	Savings and temporary cash investments .........			11,623	2	11,722
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 ............			2,000	8
9	Prepaid expenses and deferred charges ......				9
10a	Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D	10a	140,000
b	Less: accumulated depreciation	10b	112,051	29,231	10c	27,949
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 ...........				15
16	Total assets. Add lines 1 through 15 (must equal line 33)...			86,323	16	99,571

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 ..	50,000	23	60,571
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..	50,000	26	60,571

	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 ...........	36,323	32	39,000
33	Total liabilities and net assets/fund balances ........	86,323	33	99,571

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 .....	10,000		10,000
b	Buildings ....	60,000	60,000	0
c	Leasehold improvements	50,000	32,051	17,949
d	Equipment ....	20,000	20,000	0
e	Other .....
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).)..				27,949

(a) Description of investment	(b) Book value	(c) Method of valuation: Cost or end-of-year market value

(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 13.)

(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.)

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









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