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Sigma Phi Epsilon Fraternity Penn Chapter FY2022 filing

Not tax-deductible

Bethlehem, PA501(c)(7)Since 1907EIN 23-1978565Revenue $302K in FY2022

On file with the IRSsigeplehigh.com92 Upper Sayre Park Rd, 18015-3219 · Bethlehem, PATax-exempt since Jan 1941

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Sigma Phi Epsilon exists to promote of lifelong friendships, to reaffirm high ethical standards and values, and to foster personal development in the pursuit of excellence.

100¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Programs: Part IX

Before you give

FY2022 · 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
3 of 5
filings with a surplus
Average surplus $13K a year · 6% of revenue · last 5 filings
Worth a look: a surplus in 3 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
100%
of spending
Looks good: 100% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
3 mo
of spending, in cash
Fine: 2.7 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$1K
0.4% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
50
of 50 voting members
Looks good: 50 of 50 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$302K
×19 vs prior year
Spent
$240K
To programs
100%
Net assets
$315K
By yearFY2021–FY2025
Revenue
$302K
FY2022▲ ×19
Tap a bar for its year
Revenue by fiscal year
FY2021$16K
FY2022$302K
FY2023$282K
FY2024$250K
FY2025$230K
Expenses
$240K
FY2022▲ +515%
Tap a bar for its year
Expenses by fiscal year
FY2021$39K
FY2022$240K
FY2023$250K
FY2024$224K
FY2025$261K
Net assets
$315K
FY2022▲ +20%
Tap a bar for its year
Net assets by fiscal year
FY2021$262K
FY2022$315K
FY2023$364K
FY2024$383K
FY2025$364K

From the FY2022 Form 990 (year ending June 2022) · see the original

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You’re viewing the FY2022 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 Jan 1941.

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

Where the money goes

100 cents of each dollar spent went to programs.

Program services 100% · $240K

Form 990 Part IX, line 25. Every line is in By the numbers.

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Who runs it and what they're paid

10 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2021); the FY2022 filing did not itemize Part VII
Thomas Griffith
VP Communications
$0Pt VII · Sec A
Luke Rekucki
President
$0Pt VII · Sec A
Andrew Held
President
$0Pt VII · Sec A
Daniel Brecht
Vip Finance
$0Pt VII · Sec A
Matthew Durante
VP Recruitment
$0Pt VII · Sec A
$0Pt VII · Sec A
Philip Stevens
VP Programming
$0Pt VII · Sec A
Timothy Dipalo
VP of Sigep Learning of Community
$0Pt VII · Sec A
See Sigma Phi Epsilon Fraternity Penn Chapter 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

Fosters personal growth, lifelong friendships, and high ethical standards.

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Provided by the organization

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1 program · $152K · in their own filed words · FY2021
01

Other program services

$152Kprogram expense

By the numbers

The FY2022 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$302K
Ln 12
Gifts and grantsLn 1h$294K
Investment incomeLn 3$8K
Money outPt IX
$240K
Ln 25
Programscol B$240K
Owns and owesPt X
$315K
net assets · Ln 32
Cash and savingsLn 1–2$53K
Total assetsLn 16$316K
LiabilitiesLn 26$1K
PeoplePt VI, VII
10
listed · VII A
PaidVII A0
Voting boardVI 1a50
IndependentVI 1b50
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$294K
Investment incomeLn 3$8K
Gains on assetsLn 7$2K
Total revenueLn 12$302K
Assets in detailPt X, end of year
CashLn 1$53K
Cash and savings togetherLn 1–2$53K
Land, buildings, equipmentLn 10c$7K
Other assetsLn 15$251K
Total assetsLn 16$316K
LiabilitiesLn 26$1K
Net assetsLn 32$315K
OperationsPt I, VI
EmployeesI 51
VolunteersI 60
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 FY22End FY22
Cash and savingsLn 1–2$4K$53K
Land, buildings, equipmentLn 10c$7K$7K
Total assetsLn 16$264K$316K
LiabilitiesLn 26$2K$1K
Net assetsLn 32$262K$315K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$31K$31K
Payroll taxesLn 10$5K$5K
Management feesLn 11a$12K$12K
Accounting feesLn 11c$21K$21K
Office expensesLn 13$6K$6K
OccupancyLn 16$88K$88K
Depreciation, depletion and amortizationLn 22$2K$2K
InsuranceLn 23$30K$30K
Other expenses (24a–d)Ln 24$46K$46K
Total functional expensesLn 25$240K$240K$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $230K$261K−$31K$364K 990 PDF
FY2024 $250K$224K$26K$383K 990 PDF
FY2023 $282K$250K$33K$364K 990 PDF
FY2022 Viewing $302K$240K$62K$315K 990 PDF
FY2021 $16K$39K−$23K$262K 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 FY2022 990 (6 parts)
Part I · Summary $301,977 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $100$294,001
I-9 Program service revenuePrior year $8,868$0
I-10 Investment incomePrior year $3,958$7,976
I-11 Other revenuePrior year $2,977$0
I-12 Total revenuePrior year $15,903$301,977
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $0$35,785
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $38,983$203,810
I-18 Total expensesPrior year $38,983$239,595
I-19 Revenue less expensesPrior year −$23,080$62,382
Part VI · Governance 50 of 50 board members independent, 4 to look at
VI-1a Voting members of the governing body50
VI-1b Independent voting members50
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 $301,977 across 5 lines filed
VIII-1b Membership dues$294,001
VIII-1h Total contributions, gifts and grants$294,001
VIII-3 Investment incomeUnrelated business $5,727$5,727
VIII-7 Net gain or loss on sales of assetsUnrelated business $2,249$2,249
VIII-12 Total revenueRelated to mission $0 · Unrelated business $7,976 · Excluded from tax $0$301,977
Part IX · Statement of functional expenses $239,595 across 9 lines filed
IX-7 Other salaries and wagesPrograms $31,000$31,000
IX-10 Payroll taxesPrograms $4,785$4,785
IX-11a Management feesPrograms $12,000$12,000
IX-11c Accounting feesPrograms $20,989$20,989
IX-13 Office expensesPrograms $5,593$5,593
IX-16 OccupancyPrograms $87,756$87,756
IX-22 Depreciation, depletion and amortizationPrograms $1,673$1,673
IX-23 InsurancePrograms $29,963$29,963
IX-24 Other expenses (24a–d)Programs $45,836$45,836
IX-25 Total functional expensesPrograms $239,595 · Management $0 · Fundraising $0$239,595
Part X · Balance sheet $316,245 assets, 11 lines filed
X-1 Cash, non-interest-bearingStart of year $4,288$53,035
X-4 Accounts receivable$5,650
X-9 Prepaid expenses and deferred charges$96
X-10c Land, buildings and equipment, netStart of year $7,044$6,815
X-15 Other assetsStart of year $253,118$250,649
X-16 Total assetsStart of year $264,450$316,245
X-17 Accounts payable and accrued expensesStart of year $996$1,239
X-25 Other liabilitiesStart of year $1,069$0
X-26 Total liabilitiesStart of year $2,065$1,239
X-32 Total net assets or fund balancesStart of year $262,385$315,006
X-33 Total liabilities and net assetsStart of year $264,450$316,245
Part XI · Reconciliation of net assets $315,006 net assets at year end
XI-1 Total revenue$301,977
XI-2 Total expenses$239,595
XI-3 Revenue less expenses$62,382
XI-4 Net assets at start of year$262,385
XI-5 Net unrealized gains (losses) on investments−$10,445
XI-8 Prior period adjustments$684
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$315,006

Form 990 e-file (XML) FY2022 from the IRS · Classification, formation year and address from the IRS Business Master File

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