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Sigma Alpha Mu Fraternity

Not tax-deductible

Ithaca, NY501(c)(7)EIN 15-0571282

To provide a home like setting for room, board and social functions.

Mission: Form 990 Part I, line 1

Before you give

FY2025 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(7)
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
1 of 5
filings with a surplus
Average deficit $11K a year · 7% of revenue · last 5 filings
Concern: a surplus in 1 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
10 mo
of spending, in cash
Looks good: 10.3 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$68K
17% of total assets
Looks good: liabilities are 17% of assets; 50% or less.
Pt X · Ln 26
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$365K
+823% vs prior year
Spent
$431K
To programs
0%
Net assets
$334K
By yearFY2021–FY2025
Revenue
$365K
FY2025▲ +823%
Revenue by fiscal year
FY2021$301K
FY2022$31K
FY2023$44K
FY2024$40K
FY2025$365K
Expenses
$431K
FY2025▲ +506%
Expenses by fiscal year
FY2021$216K
FY2022$64K
FY2023$52K
FY2024$71K
FY2025$431K
Net assets
$334K
FY2025▼ -16%
Net assets by fiscal year
FY2021$503K
FY2022$470K
FY2023$461K
FY2024$400K
FY2025$334K

From the FY2025 Form 990 (year ending June 2025) · see the original

Form 990 (PDF) Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Apr 1941.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Who runs it and what they're paid

6 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
Carter Philo
President
$0Pt VII · Sec A
$0Pt VII · Sec A
Adam Gelb
House Manage
$0Pt VII · Sec A
Dennis Paese
Alumni Offic
$0Pt VII · Sec A
Connie Mosch
Secretary
$0Pt VII · Sec A
$0Pt VII · Sec A
See Sigma Alpha Mu Fraternity executive salaries →

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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

Offers a home-like setting for lodging, meals, and social gatherings.

Provided by the organization

This section is blank until Sigma Alpha Mu Fraternity claims this page.

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1 program service, described in the organization's own filed words · FY2024.
01

To provide a home like setting for room, board and social functions.

Pt IX · col B

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By the numbers

The FY2025 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$365K
Ln 12
Fees for servicesLn 2g$365K
Investment incomeLn 3$296
Money outPt IX
$431K
Ln 25
Owns and owesPt X
$334K
net assets · Ln 32
Cash and savingsLn 1–2$368K
Total assetsLn 16$402K
LiabilitiesLn 26$68K
PeoplePt VI, VII
6
listed · VII A
PaidVII A0
Voting boardVI 1a0
IndependentVI 1b0
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$365K
Investment incomeLn 3$296
Total revenueLn 12$365K
Assets in detailPt X, end of year
CashLn 1$368K
Cash and savings togetherLn 1–2$368K
Other assetsLn 15$18K
Total assetsLn 16$402K
LiabilitiesLn 26$68K
Net assetsLn 32$334K
OperationsPt I, VI
EmployeesI 51
Fiscal year endsHeaderJune
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 FY25End FY25
Cash and savingsLn 1–2$445K$368K
Total assetsLn 16$467K$402K
LiabilitiesLn 26$67K$68K
Net assetsLn 32$400K$334K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$51K
Other employee benefitsLn 9$13K
Payroll taxesLn 10$6K
Management feesLn 11a$10K
Accounting feesLn 11c$4K
Other fees for servicesLn 11g$80
OccupancyLn 16$6K
InsuranceLn 23$2K
Other expenses (24a–d)Ln 24$338K
All other expensesLn 24e$856
Total functional expensesLn 25$431K$0$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $365K$431K−$66K$334K 990 PDF
FY2024 $40K$71K−$32K$400K 990 PDF
FY2023 $44K$52K−$9K$461K 990 PDF
FY2022 $31K$64K−$33K$470K 990 PDF
FY2021 $301K$216K$85K$503K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2025 990 (4 parts)
Part VIII · Statement of revenue $364,920 across 3 lines filed
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $364,624$364,624
VIII-3 Investment incomeRelated to mission $296$296
VIII-12 Total revenueRelated to mission $364,920$364,920
Part IX · Statement of functional expenses $430,820 across 10 lines filed
IX-7 Other salaries and wages$50,770
IX-9 Other employee benefits$12,878
IX-10 Payroll taxes$5,793
IX-11a Management fees$10,066
IX-11c Accounting fees$4,500
IX-11g Other fees for services$80
IX-16 Occupancy$5,975
IX-23 Insurance$1,939
IX-24 Other expenses (24a–d)$337,963
IX-24e All other expenses$856
IX-25 Total functional expensesPrograms $0 · Management $0 · Fundraising $0$430,820
Part X · Balance sheet $401,759 assets, 9 lines filed
X-1 Cash, non-interest-bearingStart of year $444,923$368,426
X-4 Accounts receivableStart of year $3,109$15,109
X-15 Other assetsStart of year $18,482$18,224
X-16 Total assetsStart of year $466,514$401,759
X-17 Accounts payable and accrued expensesStart of year $49,300$50,445
X-25 Other liabilitiesStart of year $17,436$17,436
X-26 Total liabilitiesStart of year $66,736$67,881
X-32 Total net assets or fund balancesStart of year $399,778$333,878
X-33 Total liabilities and net assetsStart of year $466,514$401,759
Part XI · Reconciliation of net assets $333,878 net assets at year end
XI-1 Total revenue$364,920
XI-2 Total expenses$430,820
XI-3 Revenue less expenses−$65,900
XI-4 Net assets at start of year$399,778
XI-10 Net assets at end of year$333,878

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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