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Sigma Nu Epsilon Omicron Chapter FY2021 filing

Not tax-deductible

Los Angeles, CA501(c)(7)Since 1993EIN 95-2528365

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Local chapter of national college fraternity providing room and board, meeting facilities, and social activies for members only.

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

Before you give

FY2021 · 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
1 of 5
filings with a surplus
Average deficit $28K a year · 8% of revenue · last 5 filings
Concern: a surplus in 1 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
1 mo
of spending, in cash
Fine: 1.3 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$3K
8% of total assets
Looks good: liabilities are 8% of assets; 50% or less.
Pt X · Ln 26
Independent board members
0
of 5 voting members
Concern: none of 5 voting members are independent.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$236K
Spent
$306K
To programs
100%
Net assets
$31K
By yearFY2021–FY2025
Revenue
$236K
FY2021
Revenue by fiscal year
FY2021$236K
FY2022$251K
FY2023$273K
FY2024$428K
FY2025$484K
FY2025$616K
Expenses
$306K
FY2021
Expenses by fiscal year
FY2021$306K
FY2022$284K
FY2023$280K
FY2024$406K
FY2025$534K
FY2025$533K
Net assets
$31K
FY2021
Net assets by fiscal year
FY2021$31K
FY2022−$2K
FY2023−$9K
FY2024$12K
FY2025−$38K
FY2025$42K

From the FY2021 Form 990 (year ending June 2021) · see the original

Form 990 (PDF) Claim
You’re viewing the FY2021 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 Dec 1940.

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% · $306K

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

2 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2020); the FY2021 filing did not itemize Part VII
$0Pt VII · Sec A
Shay Mac Ban
Treasurer
$0Pt VII · Sec A
See Sigma Nu Epsilon Omicron 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

Provides housing, meals, and social events for college fraternity members.

Provided by the organization

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3 programs · $200K · in their own filed words · FY2020
01

Kitchen

$77Kprogram expense
02

Chapter Discretionary

$66Kprogram expense
03

House

$57Kprogram expense

Funders

Who pays for it.

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

By the numbers

The FY2021 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$236K
Ln 12
Gifts and grantsLn 1h$236K
Money outPt IX
$306K
Ln 25
Programscol B$306K
Owns and owesPt X
$31K
net assets · Ln 32
Cash and savingsLn 1–2$34K
Total assetsLn 16$34K
LiabilitiesLn 26$3K
PeoplePt VI, VII
2
listed · VII A
PaidVII A0
Voting boardVI 1a5
IndependentVI 1b0
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$236K
Total revenueLn 12$236K
Assets in detailPt X, end of year
CashLn 1$34K
Cash and savings togetherLn 1–2$34K
Land, buildings, equipmentLn 10c$0
Other assetsLn 15$0
Total assetsLn 16$34K
LiabilitiesLn 26$3K
Net assetsLn 32$31K
OperationsPt I, VI
EmployeesI 50
VolunteersI 65
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 FY21End FY21
Cash and savingsLn 1–2$56K$34K
Land, buildings, equipmentLn 10c$756$0
Total assetsLn 16$127K$34K
LiabilitiesLn 26$24K$3K
Net assetsLn 32$103K$31K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Accounting feesLn 11c$16K$16K$0$0
Other fees for servicesLn 11g$77K$77K$0$0
Office expensesLn 13$8K$8K$0$0
OccupancyLn 16$56K$56K$0$0
Payments to affiliatesLn 21$34K$34K$0$0
Depreciation, depletion and amortizationLn 22$756$756$0$0
InsuranceLn 23$48K$48K$0$0
All other expensesLn 24e$66K$66K$0$0
Total functional expensesLn 25$306K$306K$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 $484K$534K−$50K−$38K 990 PDF
FY2024 $428K$406K$21K$12K 990 PDF
FY2023 $273K$280K−$7K−$9K 990 PDF
FY2022 $251K$284K−$34K−$2K 990 PDF
FY2021 Viewing $236K$306K−$71K$31K 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 FY2021 990 (4 parts)
Part VIII · Statement of revenue $235,616 across 3 lines filed
VIII-1b Membership dues$235,616
VIII-1h Total contributions, gifts and grants$235,616
VIII-12 Total revenueRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$235,616
Part IX · Statement of functional expenses $306,371 across 8 lines filed
IX-11c Accounting feesPrograms $16,500 · Management $0 · Fundraising $0$16,500
IX-11g Other fees for servicesPrograms $77,146 · Management $0 · Fundraising $0$77,146
IX-13 Office expensesPrograms $8,025 · Management $0 · Fundraising $0$8,025
IX-16 OccupancyPrograms $55,899 · Management $0 · Fundraising $0$55,899
IX-21 Payments to affiliatesPrograms $33,655 · Management $0 · Fundraising $0$33,655
IX-22 Depreciation, depletion and amortizationPrograms $756 · Management $0 · Fundraising $0$756
IX-23 InsurancePrograms $48,345 · Management $0 · Fundraising $0$48,345
IX-24e All other expensesPrograms $66,045 · Management $0 · Fundraising $0$66,045
IX-25 Total functional expensesPrograms $306,371 · Management $0 · Fundraising $0$306,371
Part X · Balance sheet $34,089 assets, 10 lines filed
X-1 Cash, non-interest-bearingStart of year $55,589$34,089
X-4 Accounts receivableStart of year $60,705$0
X-10c Land, buildings and equipment, netStart of year $756$0
X-15 Other assetsStart of year $1,600$0
X-16 Total assetsStart of year $127,234$34,089
X-17 Accounts payable and accrued expensesStart of year $22,151$960
X-25 Other liabilitiesStart of year $1,904$1,904
X-26 Total liabilitiesStart of year $24,055$2,864
X-32 Total net assets or fund balancesStart of year $103,179$31,225
X-33 Total liabilities and net assetsStart of year $127,234$34,089
Part XI · Reconciliation of net assets $31,225 net assets at year end
XI-1 Total revenue$235,616
XI-2 Total expenses$306,371
XI-3 Revenue less expenses−$70,755
XI-4 Net assets at start of year$103,179
XI-8 Prior period adjustments−$1,199
XI-10 Net assets at end of year$31,225

Form 990 e-file (XML) FY2021 from the IRS · Classification, formation year and address from the IRS Business Master File

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