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Sigma Alpha Epsilon Fraternity FY2023 filing

Not tax-deductible

Cedar Falls, IA501(c)(7)Mutual / membership EIN 42-6059650Revenue $106K in FY2023

On file with the IRS1113 West 23rd St, 50613-0000 · Cedar Falls, IATax-exempt since Apr 1969

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To provide room and board to members of the iowa chi chapter of Sigma Alpha Epsilon Fraternity at the university of northern iowa.

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

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
1 of 5
filings with a surplus
Average surplus $57K a year · 30% of revenue · last 5 filings
Worth a look: 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
<1 mo
of spending, in cash
Concern: 0.3 months of spending in cash; under 2 weeks.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $6K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$698K
295% of total assets
Concern: liabilities are 295% of assets; over 80%.
Pt X · Ln 26
Independent board members
9
of 10 voting members
Looks good: 9 of 10 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$106K
-13% vs prior year
Spent
$132K
To programs
0%
Net assets
−$461K
By yearFY2020–FY2024
Revenue
$106K
FY2023▼ -13%
Tap a bar for its year
Revenue by fiscal year
FY2020$121K
FY2021$107K
FY2022$122K
FY2023$106K
FY2024$483K
Expenses
$132K
FY2023▼ -17%
Tap a bar for its year
Expenses by fiscal year
FY2020$141K
FY2021$144K
FY2022$160K
FY2023$132K
FY2024$76K
Net assets
−$461K
FY2023▼ -5%
Tap a bar for its year
Net assets by fiscal year
FY2020−$361K
FY2021−$394K
FY2022−$438K
FY2023−$461K
FY2024−$54K

From the FY2023 Form 990 · see the original

990 PDF Claim
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 Apr 1969.

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

Who runs it and what they're paid

10 people listed on the 990.

Part VII, Section A · reportable compensation
Conner Calhoun
Alumni Advisor
$0Pt VII · Sec A
Craig Crossland
Board Secretary
$0Pt VII · Sec A
Tony Hulrburt
Board Member
$0Pt VII · Sec A
Nic Jones
Board Member
$0Pt VII · Sec A
Spencer Larson
Board Member
$0Pt VII · Sec A
Robert Lee
Board Vice President
$0Pt VII · Sec A
Larry Lyon
Board Member
$0Pt VII · Sec A
Mark Mazzie
Board President
$0Pt VII · Sec A
See Sigma Alpha Epsilon 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
  • Loans to or from officersSch L · Pt II1 listed

Programs and updates

Provides housing and meals for fraternity members at the University of Northern Iowa.

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Provided by the organization

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1 program · in their own filed words · FY2023
01

To provide room and board to members of the iowa chi chapter of sigma alpha epsilon fraternity at the university of northern iowa.

Pt IX · col B

Funders

Who pays for it.

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

Grants

Schedule I · funders on record
Grants received · FY2021
Sigma Alpha Epsilon FoundationFY2021$6K
Total grants receivedfrom 1 funder$6K

By the numbers

The FY2023 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$106K
Ln 12
Fees for servicesLn 2g$99K
Gifts and grantsLn 1h$5K
Other incomeLn 4–11$1K
Money outPt IX
$132K
Ln 25
Owns and owesPt X
−$461K
net assets · Ln 32
Cash and savingsLn 1–2$3K
Total assetsLn 16$237K
LiabilitiesLn 26$698K
PeoplePt VI, VII
10
listed · VII A
PaidVII A0
Voting boardVI 1a10
IndependentVI 1b9
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$5K
Fundraising eventsLn 1c$5K
Fees for servicesLn 2g$99K
Investment incomeLn 3$5
Other incomeLn 4–11$1K
Total revenueLn 12$106K
Assets in detailPt X, end of year
CashLn 1$2K
SavingsLn 2$1K
Cash and savings togetherLn 1–2$3K
Land, buildings, equipmentLn 10c$234K
Total assetsLn 16$237K
LiabilitiesLn 26$698K
Net assetsLn 32−$461K
OperationsPt I, VI
EmployeesI 50
VolunteersI 630
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 FY23End FY23
Cash and savingsLn 1–2$11K$3K
Land, buildings, equipmentLn 10c$282K$234K
Total assetsLn 16$293K$237K
LiabilitiesLn 26$731K$698K
Net assetsLn 32−$438K−$461K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
OccupancyLn 16$42K
InterestLn 20$29K
Depreciation, depletion and amortizationLn 22$48K
InsuranceLn 23$13K
Total functional expensesLn 25$132K$0$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $483K$76K$407K−$54K 990 PDF
FY2023 Viewing $106K$132K−$27K−$461K 990 PDF
FY2022 $122K$160K−$38K−$438K 990 PDF
FY2021 $107K$144K−$37K−$394K 990 PDF
FY2020 $121K$141K−$20K−$361K 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 $105,832 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $6,059$5,100
I-9 Program service revenuePrior year $115,160$99,468
I-10 Investment incomePrior year $11$5
I-11 Other revenuePrior year $702$1,259
I-12 Total revenuePrior year $121,932$105,832
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$0
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $159,597$132,426
I-18 Total expensesPrior year $159,597$132,426
I-19 Revenue less expensesPrior year −$37,665−$26,594
Part VI · Governance 9 of 10 board members independent, 4 to look at
VI-1a Voting members of the governing body10
VI-1b Independent voting members9
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 $105,832 across 6 lines filed
VIII-1c Fundraising events$5,100
VIII-1h Total contributions, gifts and grants$5,100
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $99,468 · Unrelated business $0 · Excluded from tax $0$99,468
VIII-3 Investment incomeExcluded from tax $5$5
VIII-8 Net income from fundraising eventsUnrelated business $0 · Excluded from tax $1,259$1,259
VIII-12 Total revenueRelated to mission $99,468 · Unrelated business $0 · Excluded from tax $1,264$105,832
Part IX · Statement of functional expenses $132,426 across 4 lines filed
IX-16 Occupancy$42,179
IX-20 Interest$28,866
IX-22 Depreciation, depletion and amortization$48,085
IX-23 Insurance$13,296
IX-25 Total functional expensesPrograms $0 · Management $0 · Fundraising $0$132,426
Part X · Balance sheet $237,017 assets, 9 lines filed
X-1 Cash, non-interest-bearingStart of year $9,771$2,000
X-2 Savings and temporary cash investmentsStart of year $1,009$1,000
X-10c Land, buildings and equipment, netStart of year $282,101$234,017
X-16 Total assetsStart of year $292,881$237,017
X-26 Total liabilitiesStart of year $731,080$698,429
X-27 Net assets without donor restrictionsStart of year −$438,199−$461,412
X-28 Net assets with donor restrictionsStart of year $0$0
X-32 Total net assets or fund balancesStart of year −$438,199−$461,412
X-33 Total liabilities and net assetsStart of year $292,881$237,017
Part XI · Reconciliation of net assets −$461,412 net assets at year end
XI-1 Total revenue$105,832
XI-2 Total expenses$132,426
XI-3 Revenue less expenses−$26,594
XI-4 Net assets at start of year−$438,199
XI-9 Other changes in net assets$3,381
XI-10 Net assets at end of year−$461,412

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

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