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Sigma Alpha Mu Fraternity FY2023 filing

Not tax-deductible

Ithaca, NY501(c)(7)EIN 15-0571282Revenue $44K in FY2023

On file with the IRS2255 N Tripha, 14850-0000 · Ithaca, NYTax-exempt since Apr 1941

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

501(c)(7) social or recreational club; gifts are not tax-deductible as charitable contributions.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78

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FY2023 · 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
113 mo
of spending, in cash
Looks good: 112.6 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$52K
10% of total assets
Looks good: liabilities are 10% of assets; 50% or less.
Pt X · Ln 26
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$44K
+39% vs prior year
Spent
$52K
To programs
0%
Net assets
$461K
By yearFY2021–FY2025
Revenue
$44K
FY2023▲ +39%
Tap a bar for its year
Revenue by fiscal year
FY2021$301K
FY2022$31K
FY2023$44K
FY2024$40K
FY2025$365K
Expenses
$52K
FY2023▼ -18%
Tap a bar for its year
Expenses by fiscal year
FY2021$216K
FY2022$64K
FY2023$52K
FY2024$71K
FY2025$431K
Net assets
$461K
FY2023▼ -2%
Tap a bar for its year
Net assets by fiscal year
FY2021$503K
FY2022$470K
FY2023$461K
FY2024$400K
FY2025$334K

From the FY2023 Form 990 (year ending June 2023) · see the original

990 PDF Claim
You’re viewing the FY2023 filing — not the latest on file. See the latest (FY2025) →

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 (FY2022); the FY2023 filing did not itemize Part VII
Dennis Paese
Alumni Offic
$0Pt VII · Sec A
Connie Mosch
Secretary
$0Pt VII · Sec A
Jeff Cameron
President
$0Pt VII · Sec A
$0Pt VII · Sec A
Louis Zavala
Treasurer
$0Pt VII · Sec A
Paul Yang
Secretary
$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.

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Provided by the organization

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1 program · in their own filed words · FY2022
01

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

Pt IX · col B

By the numbers

The FY2023 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$44K
Ln 12
Fees for servicesLn 2g$44K
Investment incomeLn 3$72
Money outPt IX
$52K
Ln 25
Owns and owesPt X
$461K
net assets · Ln 32
Cash and savingsLn 1–2$492K
Total assetsLn 16$513K
LiabilitiesLn 26$52K
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$44K
Investment incomeLn 3$72
Total revenueLn 12$44K
Assets in detailPt X, end of year
CashLn 1$492K
Cash and savings togetherLn 1–2$492K
Other assetsLn 15$18K
Total assetsLn 16$513K
LiabilitiesLn 26$52K
Net assetsLn 32$461K
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 FY23End FY23
Cash and savingsLn 1–2$501K$492K
Total assetsLn 16$523K$513K
LiabilitiesLn 26$52K$52K
Net assetsLn 32$470K$461K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other fees for servicesLn 11g$52K
InsuranceLn 23$27
Total functional expensesLn 25$52K$0$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $365K$431K−$66K$334K 990 PDF
FY2024 $40K$71K−$32K$400K 990 PDF
FY2023 Viewing $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 R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2023 990 (6 parts)
Part I · Summary $43,632 revenue, 12 lines filed
I-8 Contributions and grants$0
I-9 Program service revenuePrior year $31,232$43,560
I-10 Investment incomePrior year $99$72
I-11 Other revenue$0
I-12 Total revenuePrior year $31,331$43,632
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefits$0
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $63,868$52,399
I-18 Total expensesPrior year $63,868$52,399
I-19 Revenue less expensesPrior year −$32,537−$8,767
Part VI · Governance 4 to look at
VI-1a Voting members of the governing body0
VI-1b Independent voting members0
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
Part VIII · Statement of revenue $43,632 across 3 lines filed
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $43,560$43,560
VIII-3 Investment incomeRelated to mission $72$72
VIII-12 Total revenueRelated to mission $43,632$43,632
Part IX · Statement of functional expenses $52,399 across 2 lines filed
IX-11g Other fees for services$52,372
IX-23 Insurance$27
IX-25 Total functional expensesPrograms $0 · Management $0 · Fundraising $0$52,399
Part X · Balance sheet $513,044 assets, 8 lines filed
X-1 Cash, non-interest-bearingStart of year $501,255$491,711
X-4 Accounts receivableStart of year $3,109$3,109
X-15 Other assetsStart of year $18,224$18,224
X-16 Total assetsStart of year $522,588$513,044
X-17 Accounts payable and accrued expensesStart of year $52,314$52,315
X-26 Total liabilitiesStart of year $52,314$52,315
X-32 Total net assets or fund balancesStart of year $470,274$460,729
X-33 Total liabilities and net assetsStart of year $522,588$513,044
Part XI · Reconciliation of net assets $460,729 net assets at year end
XI-1 Total revenue$43,632
XI-2 Total expenses$52,399
XI-3 Revenue less expenses−$8,767
XI-4 Net assets at start of year$470,274
XI-8 Prior period adjustments−$778
XI-10 Net assets at end of year$460,729

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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