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Sigma Phi Epsilon Fraternity Penn Chapter FY2023 filing

Not tax-deductible

Bethlehem, PA501(c)(7)Since 1907EIN 23-1978565Revenue $282K in FY2023

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

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
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
3 of 4
filings with a surplus
Average surplus $24K a year · 11% of revenue · last 4 filings
Fine: a surplus in 3 of the last 4 filings.
Pt I · Ln 19 · 4 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
4 mo
of spending, in cash
Looks good: 4.1 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$0
0% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
44
of 44 voting members
Looks good: 44 of 44 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$282K
-6% vs prior year
Spent
$250K
To programs
100%
Net assets
$364K
By yearFY2021–FY2024
Revenue
$282K
FY2023▼ -6%
Tap a bar for its year
Revenue by fiscal year
FY2021$16K
FY2022$302K
FY2023$282K
FY2024$250K
FY2024$230K
Expenses
$250K
FY2023▲ +4%
Tap a bar for its year
Expenses by fiscal year
FY2021$39K
FY2022$240K
FY2023$250K
FY2024$224K
FY2024$261K
Net assets
$364K
FY2023▲ +16%
Tap a bar for its year
Net assets by fiscal year
FY2021$262K
FY2022$315K
FY2023$364K
FY2024$383K
FY2024$364K

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

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You’re viewing the FY2023 filing — not the latest on file. See the latest (FY2024) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. 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% · $250K

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 (FY2022); the FY2023 filing did not itemize Part VII
Thomas McDade
VP Finance
$0Pt VII · Sec A
Angelo Cerminara
VP Programming
$0Pt VII · Sec A
Caleb Hollander
VP Recruitment
$0Pt VII · Sec A
Anthony Cozzy
VP Brotherhood
$0Pt VII · Sec A
Ryan Matthews
VP Communication
$0Pt VII · Sec A
Patrick Garnder
House Manager
$0Pt VII · Sec A
Henry Collins
Risk Manager
$0Pt VII · Sec A
Richard Williams
Sigma Coordinator
$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.

Provided by the organization

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1 program · $171K · in their own filed words · FY2022
01

Other program services

$171Kprogram expense

By the numbers

The FY2023 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$282K
Ln 12
Gifts and grantsLn 1h$277K
Investment incomeLn 3$6K
Money outPt IX
$250K
Ln 25
Programscol B$250K
Owns and owesPt X
$364K
net assets · Ln 32
Cash and savingsLn 1–2$85K
Total assetsLn 16$364K
LiabilitiesLn 26$0
PeoplePt VI, VII
10
listed · VII A
PaidVII A0
Voting boardVI 1a44
IndependentVI 1b44
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$277K
Investment incomeLn 3$6K
Gains on assetsLn 7$395
Total revenueLn 12$282K
Assets in detailPt X, end of year
CashLn 1$85K
Cash and savings togetherLn 1–2$85K
Land, buildings, equipmentLn 10c$5K
Other assetsLn 15$267K
Total assetsLn 16$364K
LiabilitiesLn 26$0
Net assetsLn 32$364K
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 FY23End FY23
Cash and savingsLn 1–2$53K$85K
Land, buildings, equipmentLn 10c$7K$5K
Total assetsLn 16$316K$364K
LiabilitiesLn 26$1K$0
Net assetsLn 32$315K$364K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$35K$35K
Payroll taxesLn 10$4K$4K
Management feesLn 11a$12K$12K
Accounting feesLn 11c$25K$25K
Other fees for servicesLn 11g$2K$2K
Office expensesLn 13$2K$2K
OccupancyLn 16$79K$79K
Depreciation, depletion and amortizationLn 22$2K$2K
InsuranceLn 23$24K$24K
Other expenses (24a–d)Ln 24$62K$62K
All other expensesLn 24e$3K$3K
Total functional expensesLn 25$250K$250K$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 $250K$224K$26K$383K 990 PDF
FY2023 Viewing $282K$250K$33K$364K 990 PDF
FY2022 $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 FY2023 990 (6 parts)
Part I · Summary $282,449 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $294,001$276,815
I-9 Program service revenuePrior year $0$0
I-10 Investment incomePrior year $7,976$5,634
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $301,977$282,449
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 $35,785$39,241
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $203,810$210,695
I-18 Total expensesPrior year $239,595$249,936
I-19 Revenue less expensesPrior year $62,382$32,513
Part VI · Governance 44 of 44 board members independent, 4 to look at
VI-1a Voting members of the governing body44
VI-1b Independent voting members44
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 $282,449 across 5 lines filed
VIII-1b Membership dues$276,815
VIII-1h Total contributions, gifts and grants$276,815
VIII-3 Investment incomeUnrelated business $5,239$5,239
VIII-7 Net gain or loss on sales of assetsUnrelated business $395$395
VIII-12 Total revenueRelated to mission $0 · Unrelated business $5,634 · Excluded from tax $0$282,449
Part IX · Statement of functional expenses $249,936 across 11 lines filed
IX-7 Other salaries and wagesPrograms $35,150$35,150
IX-10 Payroll taxesPrograms $4,091$4,091
IX-11a Management feesPrograms $12,000$12,000
IX-11c Accounting feesPrograms $25,129$25,129
IX-11g Other fees for servicesPrograms $1,656$1,656
IX-13 Office expensesPrograms $1,953$1,953
IX-16 OccupancyPrograms $79,371$79,371
IX-22 Depreciation, depletion and amortizationPrograms $1,543$1,543
IX-23 InsurancePrograms $24,175$24,175
IX-24 Other expenses (24a–d)Programs $61,647$61,647
IX-24e All other expensesPrograms $3,221$3,221
IX-25 Total functional expensesPrograms $249,936 · Management $0 · Fundraising $0$249,936
Part X · Balance sheet $364,302 assets, 10 lines filed
X-1 Cash, non-interest-bearingStart of year $53,035$85,307
X-4 Accounts receivableStart of year $5,650$5,150
X-9 Prepaid expenses and deferred chargesStart of year $96$1,541
X-10c Land, buildings and equipment, netStart of year $6,815$5,273
X-15 Other assetsStart of year $250,649$267,031
X-16 Total assetsStart of year $316,245$364,302
X-17 Accounts payable and accrued expensesStart of year $1,239$0
X-26 Total liabilitiesStart of year $1,239$0
X-32 Total net assets or fund balancesStart of year $315,006$364,302
X-33 Total liabilities and net assetsStart of year $316,245$364,302
Part XI · Reconciliation of net assets $364,302 net assets at year end
XI-1 Total revenue$282,449
XI-2 Total expenses$249,936
XI-3 Revenue less expenses$32,513
XI-4 Net assets at start of year$315,006
XI-5 Net unrealized gains (losses) on investments$16,783
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$364,302

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

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