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Sigma Phi Epsilon Fraternity Alumni Oregon Beta Chapter FY2023 filing

Not tax-deductible

Eugene, OR501(c)(7)Since 1947EIN 93-0280690

Fraternity housing

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 $894K a year · 87% 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
6 mo
of spending, in cash
Looks good: 5.5 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$117K
17% of total assets
Looks good: liabilities are 17% of assets; 50% or less.
Pt X · Ln 26
Independent board members
5
of 5 voting members
Looks good: 5 of 5 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$239K
+2% vs prior year
Spent
$253K
To programs
100%
Net assets
$580K
By yearFY2021–FY2024
Revenue
$239K
FY2023▲ +2%
Revenue by fiscal year
FY2021$131K
FY2022$235K
FY2023$239K
FY2024$3.5M
Expenses
$253K
FY2023▲ +132%
Expenses by fiscal year
FY2021$95K
FY2022$109K
FY2023$253K
FY2024$100K
Net assets
$580K
FY2023▼ -2%
Net assets by fiscal year
FY2021$469K
FY2022$595K
FY2023$580K
FY2024$4.1M

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

Form 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 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% · $253K

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

Who runs it and what they're paid

5 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2022); the FY2023 filing did not itemize Part VII
Todd Ruberg
President
$0Pt VII · Sec A
Matt Knoles
Treasurer
$0Pt VII · Sec A
Mike Sullivan
Housing Chairman
$0Pt VII · Sec A
Brian Stewart
Secretary
$0Pt VII · Sec A
Ian Schray
Chaplain
$0Pt VII · Sec A
See Sigma Phi Epsilon Fraternity Alumni Oregon Beta 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

Sigma Phi Epsilon Fraternity Alumni Oregon Beta Chapter is a member-serving organization based in Eugene, OR, formed in 1947.

Provided by the organization

This section is blank until Sigma Phi Epsilon Fraternity Alumni Oregon Beta Chapter claims this page.

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1 program service account for $253K of program spending, described in the organization's own filed words · FY2022.
01

Provide housing for university of oregon students (35)

$253Kprogram expense

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By the numbers

The FY2023 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$239K
Ln 12
Fees for servicesLn 2g$237K
Gifts and grantsLn 1h$2K
Investment incomeLn 3$50
Money outPt IX
$253K
Ln 25
Programscol B$253K
Owns and owesPt X
$580K
net assets · Ln 32
Cash and savingsLn 1–2$115K
Total assetsLn 16$697K
LiabilitiesLn 26$117K
PeoplePt VI, VII
5
listed · VII A
PaidVII A0
Voting boardVI 1a5
IndependentVI 1b5
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$2K
Fees for servicesLn 2g$237K
Investment incomeLn 3$50
Total revenueLn 12$239K
Assets in detailPt X, end of year
CashLn 1$115K
SavingsLn 2$200
Cash and savings togetherLn 1–2$115K
Land, buildings, equipmentLn 10c$582K
Other assetsLn 15$0
Total assetsLn 16$697K
LiabilitiesLn 26$117K
Net assetsLn 32$580K
OperationsPt I, VI
EmployeesI 50
VolunteersI 64
Fiscal year endsHeaderJuly
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$165K$115K
Land, buildings, equipmentLn 10c$580K$582K
Total assetsLn 16$757K$697K
LiabilitiesLn 26$162K$117K
Net assetsLn 32$595K$580K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Payroll taxesLn 10$141$141$0$0
Office expensesLn 13$60$60$0$0
InsuranceLn 23$12K$12K$0$0
Other expenses (24a–d)Ln 24$53K$53K$0$0
All other expensesLn 24e$187K$187K$0$0
Total functional expensesLn 25$253K$253K$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $3.5M$100K$3.4M$4.1M 990 PDF
FY2023 Viewing $239K$253K−$14K$580K 990 PDF
FY2022 $235K$109K$126K$595K 990 PDF
FY2021 $131K$95K$36K$469K 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 (4 parts)
Part VIII · Statement of revenue $238,603 across 4 lines filed
Lines not itemized here account for $236,553 of total revenue; see the IRS return.
VIII-1f All other contributions, gifts and grants$2,000
VIII-1h Total contributions, gifts and grants$2,000
VIII-3 Investment incomeUnrelated business $0 · Excluded from tax $0$50
VIII-12 Total revenueRelated to mission $236,603 · Unrelated business $0 · Excluded from tax $0$238,603
Part IX · Statement of functional expenses $253,082 across 5 lines filed
IX-10 Payroll taxesPrograms $141 · Management $0 · Fundraising $0$141
IX-13 Office expensesPrograms $60 · Management $0 · Fundraising $0$60
IX-23 InsurancePrograms $12,342 · Management $0 · Fundraising $0$12,342
IX-24 Other expenses (24a–d)Programs $53,497 · Management $0 · Fundraising $0$53,497
IX-24e All other expensesPrograms $187,042 · Management $0 · Fundraising $0$187,042
IX-25 Total functional expensesPrograms $253,082 · Management $0 · Fundraising $0$253,082
Part X · Balance sheet $697,102 assets, 10 lines filed
X-1 Cash, non-interest-bearingStart of year $107,025$115,060
X-2 Savings and temporary cash investmentsStart of year $58,191$200
X-10c Land, buildings and equipment, netStart of year $579,970$581,842
X-15 Other assetsStart of year $12,132$0
X-16 Total assetsStart of year $757,318$697,102
X-17 Accounts payable and accrued expensesStart of year $69,667$10,500
X-24 Unsecured notes and loans payableStart of year $92,691$106,121
X-26 Total liabilitiesStart of year $162,358$116,621
X-32 Total net assets or fund balancesStart of year $594,960$580,481
X-33 Total liabilities and net assetsStart of year $757,318$697,102
Part XI · Reconciliation of net assets $580,481 net assets at year end
XI-1 Total revenue$238,603
XI-2 Total expenses$253,082
XI-3 Revenue less expenses−$14,479
XI-4 Net assets at start of year$594,960
XI-10 Net assets at end of year$580,481

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

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