Sigma Gamma Association

Tax-deductible

Grosse Pt Frm, MI501(c)(3)EducationEIN 38-2588365

To perform the functions of and to carry out the purposes of the Detroit Institute for Children, A Section 501(C)(3) Organization, through financial support.

501(c)(3) charity; gifts are tax-deductible.
100¢ of each $1 spent went to programs.
Run by 37 volunteers.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2024 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
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
Yes
Donations are tax-deductible
Looks good: the IRS lists 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 $30K a year · 20% 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
14 mo
of spending, in cash
Looks good: 13.8 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
2
named funders · $2K
Fine: 2 funders name it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$40K
25% of total assets
Looks good: liabilities are 25% of assets; 50% or less.
Pt X · Ln 26
Independent board members
0
of 8 voting members
Concern: none of 8 voting members are independent.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$208K
+108% vs prior year
Spent
$132K
To programs
100%
Net assets
$117K
By yearFY2020–FY2024
Revenue
$208K
FY2024▲ +108%
Revenue by fiscal year
FY2020$146K
FY2021$172K
FY2022$85K
FY2023$100K
FY2024$208K
Expenses
$132K
FY2024▼ -4%
Expenses by fiscal year
FY2020$97K
FY2021$127K
FY2022$137K
FY2023Not on file
FY2024$132K
Net assets
$117K
FY2024▲ +186%
Net assets by fiscal year
FY2020$81K
FY2021$127K
FY2022$75K
FY2023$41K
FY2024$117K

From the FY2024 Form 990 · see the original

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Nov 1985.

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% · $132K

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

Who runs it and what they're paid

22 people listed on the 990.

Part VII, Section A · reportable compensation
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
See Sigma Gamma Association 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

Provides financial support for children's programs and services.

Provided by the organization

This section is blank until Sigma Gamma Association claims this page.

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1 program service account for $92K of program spending, described in the organization's own filed words · FY2024.
01

Donations were made to the detorit insitute for children which is a non- profit agency that serves over 5,000 special needs children in schools, head start, and early childhood education.

$92Kprogram expense

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Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · received and paid
Grants received · FY2025
Total grants receivedfrom 2 funders$2K
Grants paid · 3 grants · $265K · 2020–2024
Detroit Institute for ChildrenMI · FY2022$106,807

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$208K
Ln 12
Other incomeLn 4–11$169K
Gifts and grantsLn 1h$36K
Fees for servicesLn 2g$3K
Money outPt IX
$132K
Ln 25
Programscol B$132K
Owns and owesPt X
$117K
net assets · Ln 32
Cash and savingsLn 1–2$151K
Total assetsLn 16$157K
LiabilitiesLn 26$40K
PeoplePt VI, VII
22
listed · VII A
PaidVII A0
Voting boardVI 1a8
IndependentVI 1b0
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$36K
Fees for servicesLn 2g$3K
Other incomeLn 4–11$169K
Total revenueLn 12$208K
Assets in detailPt X, end of year
CashLn 1$151K
Cash and savings togetherLn 1–2$151K
Total assetsLn 16$157K
LiabilitiesLn 26$40K
Net assetsLn 32$117K
OperationsPt I, VI
EmployeesI 50
VolunteersI 637
Fiscal year endsHeaderDecember
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 FY24End FY24
Cash and savingsLn 1–2$41K$151K
Total assetsLn 16$41K$157K
LiabilitiesLn 26$0$40K
Net assetsLn 32$41K$117K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$94K$94K
Other expenses (24a–d)Ln 24$34K$34K
All other expensesLn 24e$4K$4K
Total functional expensesLn 25$132K$132K$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $208K$132K$76K$117K 990 PDF
FY2023 $100K$41K 990 PDF
FY2022 $85K$137K−$52K$75K 990 PDF
FY2021 $172K$127K$46K$127K 990 PDF
FY2020 $146K$97K$50K$81K 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 FY2024 990 (4 parts)
Part VIII · Statement of revenue $207,712 across 6 lines filed
VIII-1b Membership dues$4,815
VIII-1f All other contributions, gifts and grants$31,162
VIII-1h Total contributions, gifts and grants$35,977
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $3,190$3,190
VIII-8 Net income from fundraising events$168,545
VIII-12 Total revenueRelated to mission $3,190$207,712
Part IX · Statement of functional expenses $131,684 across 3 lines filed
IX-1 Grants to domestic organizationsPrograms $93,767$93,767
IX-24 Other expenses (24a–d)Programs $34,293$34,293
IX-24e All other expensesPrograms $3,624$3,624
IX-25 Total functional expensesPrograms $131,684 · Management $0 · Fundraising $0$131,684
Part X · Balance sheet $156,849 assets, 9 lines filed
X-1 Cash, non-interest-bearingStart of year $40,878$151,461
X-4 Accounts receivable$5,169
X-9 Prepaid expenses and deferred charges$219
X-16 Total assetsStart of year $40,878$156,849
X-17 Accounts payable and accrued expenses$39,943
X-26 Total liabilitiesStart of year $0$39,943
X-27 Net assets without donor restrictionsStart of year $40,878$116,906
X-32 Total net assets or fund balancesStart of year $40,878$116,906
X-33 Total liabilities and net assetsStart of year $40,878$156,849
Part XI · Reconciliation of net assets $116,906 net assets at year end
XI-1 Total revenue$207,712
XI-2 Total expenses$131,684
XI-3 Revenue less expenses$76,028
XI-4 Net assets at start of year$40,878
XI-10 Net assets at end of year$116,906

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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