Civic Intelligence

Sigma Phi Epsilon Fraternity Inc Massachusetts Delta Chapter

990 • Fiscal year 2017 • EIN 04-2123081

Sep 01, 2016 to Aug 31, 2017 • Filed on Jul 13, 2018

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

Up

$64,120

Up $5,736 (+9.8%) from 2016

Net Assets

Up

$62,365

Up $3,981 (+6.8%) from 2016

Liabilities

Up

$1,755

Up $1,755 from 2016

Revenue And Expenses

Revenue

Down

$139,917

Down $27,425 (-16%) from 2016

Expenses

Down

$135,566

Down $40,806 (-23%) from 2016

Net Income

Up

$4,351

Up $13,381 (+148%) from 2016

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

2017

Assets$64,120
Liabilities$1,755
Net Assets$62,365
Open 2017 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

2017

Revenue$139,917
Expenses$135,566
Net Income$4,351
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Sep 1, 2016 to Aug 31, 2017
Signed
Jul 13, 2018
Return Version
2016v3.0
Gross Receipts
$163,690
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$37,933$43,362▲ $5,429
Cash and Non-Interest-Bearing Accounts$11,201$9,318▼ $1,883
Savings and Temporary Cash Investments$7,616$7,617▲ $1
Land, Buildings, and Equipment, Net$1,634$3,823▲ $2,189
Total Assets$58,384$64,120▲ $5,736
Liabilities
Other Liabilities$0$1,755▲ $1,755
Total Liabilities$0$1,755▲ $1,755
Net Assets / Fund Balance
Unrestricted Net Assets$58,384$62,365▲ $3,981
Total Net Assets Fund Balance$58,384$62,365▲ $3,981
Total Liabilities and Net Assets / Fund Balance$58,384$64,120▲ $5,736

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$1,151$2,227$3,378
Equipment$2,672$206$2,878
Other Securities$43,362--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Joshua ScherrerPresident
Kifle WolduChaplain
Ryan ChungVP Communications
Jorge Vera RebollarVP Finance
Jason VillanuevaVP House Manager
Szabolcs KissVP Member Development
Kevin LeonardoVP Programming
Anthony ScierrettaVP Recruitment
Revenue and Support

Revenue Composition

Contributions and Grants
$5,429
Program Service Revenue
$128,999
Investment Income
$2
Other Revenue
$5,487
Change in Net Assets
$4,351
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$135,566
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---$67,650
All Other Expenses---$16,434
Travel---$6,259
Insurance---$5,223
Payments to Affiliates---$5,104
Conferences and Meetings---$4,634
Other Expenses---$2,940
Depreciation Depletion---$478
Total Functional Expenses$0$0$0$135,566
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Fsilg Cooperative$1,755
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 11B

“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
Joshua Scherrer
Title
VP Finance
Phone
7862398809
Signed
2018-07-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Joshua Scherrer
Formed
1952
Legal Domicile
Ma
Voting Board Members
8
Independent Board Members
0
Employees
0
Volunteers
0

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

“Utilities 2,939. Alumni relations 2,703. Telephone 2,677. Composite 1,844. Registration/initiation 1,800. Event venue costs 1,634. Dues & subscriptions 861. Ifc dues/license 732. Entertainment 645. Bank fees 411. Miscellaneous 188.”

FORM 990, PART XI, LINE 9:

“PENALTIES -370.”

Raw XML AppendixShowing 400 of 406 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
IRS990/Form990PartVIISectionAGrp/TitleTxt1VP HOUSE MANAGER
IRS990/Form990PartVIISectionAGrp/TitleTxt2VP COMMUNICATIONS
IRS990/Form990PartVIISectionAGrp/TitleTxt3VP RECRUITMENT
IRS990/Form990PartVIISectionAGrp/TitleTxt4VP FINANCE
IRS990/Form990PartVIISectionAGrp/TitleTxt5VP MEMBER DEVELOPMENT
IRS990/Form990PartVIISectionAGrp/TitleTxt6VP PROGRAMMING
IRS990/Form990PartVIISectionAGrp/TitleTxt7CHAPLAIN
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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/ExplanationTxt6UTILITIES 2,939. ALUMNI RELATIONS 2,703. TELEPHONE 2,677. COMPOSITE 1,844. REGISTRATION/INITIATION 1,800. EVENT VENUE COSTS 1,634. DUES & SUBSCRIPTIONS 861. IFC DUES/LICENSE 732. ENTERTAINMENT 645. BANK FEES 411. MISCELLANEOUS 188.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7PENALTIES -370.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 11B
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
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART XI, LINE 9:
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0SIGMA PHI EPSILON FRATERNITY INC (NATIONAL)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1MASS DELTA ALUMNI CORP OF SIGMA PHI EPSILON FRATERNITY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt2MASSACHUSETTS INSTITUTE OF TECHNOLOGY
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IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
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IRS990ScheduleR/RentalOfFcltsFromOthOrgInd01
IRS990ScheduleR/SharingOfFacilitiesInd01
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt067650
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt15104
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt25429
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0CHAPTER RENT PAID
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt1NATIONAL CHAPTER DUES
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IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0MA
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
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IRS990/TotalAssetsEOYAmt064120
IRS990/TotalAssetsGrp/BOYAmt058384
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IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt05429
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IRS990/TotalFunctionalExpensesGrp/TotalAmt0135566
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IRS990/WhistleblowerPolicyInd00
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Document Assets

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Filings

Displayed year

2017 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$64,120
Liabilities
$1,755
Net assets
$62,365
Revenue
$139,917
Expenses
$135,566
Net income
$4,351
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