Civic Intelligence

Sigma Phi Epsilon Fraternity Inc Massachusetts Delta Chapter

990 • Fiscal year 2015 • EIN 04-2123081

Sep 01, 2014 to Aug 31, 2015 • Filed on Apr 07, 2016

Organization ProfileSPE.MIT.EDU
518 Beacon StreetBoston, MA 02215

(617) 536-1300

Siviq Scores

Scores are not available for this record yet.

Balance Sheet

Assets

Down

$68,308

Down $28,720 (-30%) from 2014

Net Assets

Down

$68,308

Down $28,720 (-30%) from 2014

Liabilities

Flat

$0

Flat from 2014

Revenue And Expenses

Revenue

Down

$151,158

Down $30,458 (-17%) from 2014

Expenses

Down

$175,098

Down $5,447 (-3.0%) from 2014

Net Income

Down

-$23,940

Down $25,011 (-2335%) from 2014

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$150K$100K$50K$0Assets 2010: $9,526Net Assets 2010: $9,5262010Assets 2011: $54,182Liabilities 2011: $0Net Assets 2011: $54,1822011Assets 2012: $70,861Liabilities 2012: $0Net Assets 2012: $70,8612012Assets 2013: $94,600Liabilities 2013: $0Net Assets 2013: $94,6002013Assets 2014: $97,028Liabilities 2014: $0Net Assets 2014: $97,0282014Assets 2015: $68,308Liabilities 2015: $0Net Assets 2015: $68,3082015Assets 2016: $58,384Liabilities 2016: $0Net Assets 2016: $58,3842016Assets 2017: $64,120Liabilities 2017: $1,755Net Assets 2017: $62,3652017Assets 2018: $108,029Liabilities 2018: $8,410Net Assets 2018: $99,6192018Assets 2019: $136,167Liabilities 2019: $1,504Net Assets 2019: $134,6632019Assets 2020: $104,653Liabilities 2020: $2,583Net Assets 2020: $102,0702020Assets 2021: $114,099Liabilities 2021: $45Net Assets 2021: $114,0542021Assets 2022: $99,124Liabilities 2022: $515Net Assets 2022: $98,6092022Assets 2023: $76,991Liabilities 2023: $0Net Assets 2023: $76,9912023Assets 2024: $72,892Liabilities 2024: $0Net Assets 2024: $72,8922024

Highlighted filing

2015

Assets$68,308
Liabilities$0
Net Assets$68,308
Open 2015 Filing

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$300K$200K$100K$0-$100KRevenue 2010: $139,163Expenses 2010: $133,337Net Income 2010: $5,8262010Revenue 2011: $207,229Expenses 2011: $162,323Net Income 2011: $44,9062011Revenue 2012: $164,787Expenses 2012: $146,895Net Income 2012: $17,8922012Revenue 2013: $189,042Expenses 2013: $164,928Net Income 2013: $24,1142013Revenue 2014: $181,616Expenses 2014: $180,545Net Income 2014: $1,0712014Revenue 2015: $151,158Expenses 2015: $175,098Net Income 2015: -$23,9402015Revenue 2016: $167,342Expenses 2016: $176,372Net Income 2016: -$9,0302016Revenue 2017: $139,917Expenses 2017: $135,566Net Income 2017: $4,3512017Revenue 2018: $189,909Expenses 2018: $152,327Net Income 2018: $37,5822018Revenue 2019: $193,597Expenses 2019: $156,554Net Income 2019: $37,0432019Revenue 2020: $71,720Expenses 2020: $101,456Net Income 2020: -$29,7362020Revenue 2021: $6,413Expenses 2021: $5,813Net Income 2021: $6002021Revenue 2022: $113,019Expenses 2022: $130,648Net Income 2022: -$17,6292022Revenue 2023: $3Expenses 2023: $16,325Net Income 2023: -$16,3222023Revenue 2024: $3Expenses 2024: $4,102Net Income 2024: -$4,0992024

Highlighted filing

2015

Revenue$151,158
Expenses$175,098
Net Income-$23,940
Open 2015 Filing
Jump To
Filing Snapshot
Filing Period
Sep 1, 2014 to Aug 31, 2015
Signed
Apr 7, 2016
Return Version
2014v6.0
Gross Receipts
$151,158
Mission and Program Overview

Mission

Housing, meals and activities for sigma phi epsilon chapter members that are students of the massachusetts institute of technology.

UNIVERSITY FRATERNITY

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Other Securities$37,084$35,433▼ $1,651
Cash and Non-Interest-Bearing Accounts$49,732$23,144▼ $26,588
Savings and Temporary Cash Investments$7,612$7,614▲ $2
Land, Buildings, and Equipment, Net$2,600$2,117▼ $483
Total Assets$97,028$68,308▼ $28,720
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Unrestricted Net Assets$97,028$68,308▼ $28,720
Total Net Assets Fund Balance$97,028$68,308▼ $28,720
Total Liabilities and Net Assets / Fund Balance$97,028$68,308▼ $28,720

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$2,117$1,261$3,378
Other Securities$35,433--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Lucas MoalesPresident
Craig ThorburnChaplain
Jintao ChenVP Communications
Szabi KissVP Facilities
Christopher KrauseVP Finance
Joe HuangVP Member Development
Kevin LeonardoVP Programming
Ryan ChungVP Recruitment
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$148,427
Investment Income
$2,731
Other Revenue
$0
Change in Net Assets
$-23,940
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$175,098
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy---$120,000
Payments to Affiliates---$14,631
Travel---$5,709
Other Expenses---$2,921
All Other Expenses---$2,549
Depreciation Depletion---$483
Fees for Service Investment Mgmnt Fees---$300
Conferences and Meetings---$190
Office Expenses---$13
Total Functional Expenses$0$0$0$175,098
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

“Fraternity brothers are the members of the organization.”

Form 990, Part VI, Section A, Line 7A

“The organization's fraternity members elect its governing body.”

Form 990, Part VI, Section A, Line 7B

“There are some decisions of the governing board that are then put to a vote of all the members of the fraternity before implementation.”

Form 990, Part VI, Section B, Line 11

“The completed form 990 is provided to the governing board for review before filing with the irs.”

Form 990, Part VI, Section C, Line 18

“The organization's governing documents are available upon request. The organization's form 990 series information returns can also be found at the guidestar website.”

Form 990, Part VI, Section C, Line 19

“The organization's governing documents are available upon request.”

Filing and Contact Details

Filer

Filer Name
Sigma Phi Epsilon Fraternity
EIN
04-2123081
Phone
6175361300
Address
518 BEACON STREET, BOSTON, MA 02215

Signing Officer

Name
Lucas Morales
Title
President
Phone
6175361300
Signed
2016-04-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Lucas Morales
Formed
1952
Legal Domicile
Ma
Voting Board Members
8
Independent Board Members
0
Employees
0
Volunteers
29

Preparer

Firm
Finer & Finer
Address
12 LORI LANE, RANDOLPH, MA 02368-5241
Preparer
Ronald M Finer CPA
Phone
7819616884
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

“Repairs & maintenance 1,119. Cable services 928. Composite 472. Bank fees 30.”

Raw XML Appendix379 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
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IRS990/Form990PartVIISectionAGrp/TitleTxt2VP MEMBER DEVELOPMENT
IRS990/Form990PartVIISectionAGrp/TitleTxt3VP FACILITIES
IRS990/Form990PartVIISectionAGrp/TitleTxt4VP COMMUNICATIONS
IRS990/Form990PartVIISectionAGrp/TitleTxt5VP PROGRAMMING
IRS990/Form990PartVIISectionAGrp/TitleTxt6VP FINANCE
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FRATERNITY BROTHERS ARE THE MEMBERS OF THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION'S FRATERNITY MEMBERS ELECT ITS GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THERE ARE SOME DECISIONS OF THE GOVERNING BOARD THAT ARE THEN PUT TO A VOTE OF ALL THE MEMBERS OF THE FRATERNITY BEFORE IMPLEMENTATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE COMPLETED FORM 990 IS PROVIDED TO THE GOVERNING BOARD FOR REVIEW BEFORE FILING WITH THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION'S GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST. THE ORGANIZATION'S FORM 990 SERIES INFORMATION RETURNS CAN ALSO BE FOUND AT THE GUIDESTAR WEBSITE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION'S GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6REPAIRS & MAINTENANCE 1,119. CABLE SERVICES 928. COMPOSITE 472. BANK FEES 30.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART IX, LINE 24E
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1MASS DELTA ALUMNI CORP OF SIGMA PHI EPSILON FRATERNITY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt2MASSACHUSETTS INSTITUTE OF TECHNOLOGY
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0NATIONAL CHAPTER OF FRATERNITY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt1PROVIDE HOUSING FOR FRATERNITY MEMBERS & PROMOTE ONGOING RELATIONSHIPS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt2UNIVERSITY
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd102144
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd202139
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd01
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd01
IRS990ScheduleR/SharingOfFacilitiesInd01
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt0120000
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt114631
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0CHAPTER RENT PAID
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt1NATIONAL CHAPTER DUES
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0MASS DELTA ALUMNI CORP OF SIGMA PHI EPSILON FRATERNITY
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt1SIGMA PHI EPSILON NATIONAL CHAPTER
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0K
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt1N
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0MA
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt097028
IRS990/TotalAssetsEOYAmt068308
IRS990/TotalAssetsGrp/BOYAmt097028
IRS990/TotalAssetsGrp/EOYAmt068308
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0175098
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt097028
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt068308
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt0148427
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0151158
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0151158
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt029
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt097028
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt068308
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/TotalAmt05709
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd01
IRS990/UnrestrictedNetAssetsGrp/BOYAmt097028
IRS990/UnrestrictedNetAssetsGrp/EOYAmt068308
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0518 BEACON STREET
IRS990/USAddress/CityNm0BOSTON
IRS990/USAddress/StateAbbreviationCd0MA
IRS990/USAddress/ZIPCd002215
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0HTTP://SPE.MIT.EDU/
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02016-08-17 19:52:53Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0LUCAS MORALES
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum06175361300
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-04-07
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SIGMA PHI EPSILON FRATERNITY
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0MASSACHUSETTS DELTA CHAPTER
ReturnHeader/Filer/BusinessNameControlTxt0SIGM
ReturnHeader/Filer/EIN0042123081
ReturnHeader/Filer/PhoneNum06175361300
ReturnHeader/Filer/USAddress/AddressLine1Txt0518 BEACON STREET
ReturnHeader/Filer/USAddress/CityNm0BOSTON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MA
ReturnHeader/Filer/USAddress/ZIPCd002215
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0043454772
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0FINER & FINER
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt012 LORI LANE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0RANDOLPH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0023685241
ReturnHeader/PreparerPersonGrp/PhoneNum07819616884
ReturnHeader/PreparerPersonGrp/PreparationDt02016-04-07
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0RONALD M FINER CPA
ReturnHeader/ReturnTs02016-04-12T08:51:50-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-09-01
ReturnHeader/TaxPeriodEndDt02015-08-31
ReturnHeader/TaxYr02014

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2015 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$68,308
Liabilities
$0
Net assets
$68,308
Revenue
$151,158
Expenses
$175,098
Net income
-$23,940
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.73$0.00$0.73$0.00$0.04$0.04
2023Detailed filing. Detailed filing data is available for this year.$0.77$0.00$0.77$0.00$0.16$0.16
2022Detailed filing. Detailed filing data is available for this year.$0.99$0.01$0.99$1.13$1.31$0.18
2021Detailed filing. Detailed filing data is available for this year.$1.14$0.00$1.14$0.06$0.06$0.01
2020Detailed filing. Detailed filing data is available for this year.$1.05$0.03$1.02$0.72$1.01$0.30
2019Summary only. Only limited summary data is available for this year.$1.36$0.02$1.35$1.94$1.57$0.37
2018Summary only. Only limited summary data is available for this year.$1.08$0.08$1.00$1.90$1.52$0.38
2017Detailed filing. Detailed filing data is available for this year.$0.64$0.02$0.62$1.40$1.36$0.04
2016Detailed filing. Detailed filing data is available for this year.$0.58$0.00$0.58$1.67$1.76$0.09
2015Detailed filing. Detailed filing data is available for this year.$0.68$0.00$0.68$1.51$1.75$0.24
2014Summary only. Only limited summary data is available for this year.$0.97$0.00$0.97$1.82$1.81$0.01
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.95$0.00$0.95$1.89$1.65$0.24
2012Summary only. Only limited summary data is available for this year.$0.71$0.00$0.71$1.65$1.47$0.18
2011Summary only. Only limited summary data is available for this year.$0.54$0.00$0.54$2.07$1.62$0.45
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.10$0.10$1.39$1.33$0.06