Civic Intelligence

Sigma Phi Epsilon Fraternity Inc Massachusetts Delta Chapter

990 • Fiscal year 2020 • EIN 04-2123081

Sep 01, 2019 to Aug 31, 2020 • Filed on Feb 10, 2021

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

(617) 536-1300

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

66th percentile

0.02x

Higher debt load relative to assets than 66% of similar nonprofits.

2020 filings • 501(c)7 • <$500k nonprofits • Source year 2020

Liabilities / Revenue

66th percentile

0.04x

Higher debt load relative to revenue than 66% of similar nonprofits.

2020 filings • 501(c)7 • <$500k nonprofits • Source year 2020

Net Margin

11th percentile

-41%

Higher net margin than 11% of similar nonprofits.

2020 filings • 501(c)7 • <$500k nonprofits • Source year 2020

Top Officer Pay

92nd percentile

$0

Higher top officer pay than 92% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2020 filings • 501(c)7 • <$500k nonprofits • Source year 2020

Asset Growth

12th percentile

-23%

Faster asset growth than 12% of similar nonprofits.

2020 filings • 501(c)7 • <$500k nonprofits • Annualized from 2019 to 2020

Revenue Growth

11th percentile

-63%

Faster revenue growth than 11% of similar nonprofits.

2020 filings • 501(c)7 • <$500k nonprofits • Annualized from 2019 to 2020

Balance Sheet
Liabilities / Assets66th percentile

Assets

Down

$104,653

Down $31,514 (-23%) from 2019

Net Assets

Down

$102,070

Down $32,593 (-24%) from 2019

Liabilities

Up

$2,583

Up $1,079 (+72%) from 2019

Revenue And Expenses
Liabilities / Revenue66th percentileNet Margin11th percentile

Revenue

Down

$71,720

Down $121,877 (-63%) from 2019

Expenses

Down

$101,456

Down $55,098 (-35%) from 2019

Net Income

Down

-$29,736

Down $66,779 (-180%) from 2019

Historical Trend

Balance Sheet Trend

Asset Growth12th percentile

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

2020

Assets$104,653
Liabilities$2,583
Net Assets$102,070
Open 2020 Filing

Operations Trend

Revenue Growth11th percentile

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

2020

Revenue$71,720
Expenses$101,456
Net Income-$29,736
Open 2020 Filing
Jump To
Filing Snapshot
Filing Period
Sep 1, 2019 to Aug 31, 2020
Signed
Feb 10, 2021
Return Version
2019v5.2
Gross Receipts
$107,523
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$48,473$50,440▲ $1,967
Cash and Non-Interest-Bearing Accounts$53,118$23,249▼ $29,869
Land, Buildings, and Equipment, Net$24,197$20,581▼ $3,616
Savings and Temporary Cash Investments$10,379$10,383▲ $4
Total Assets$136,167$104,653▼ $31,514
Liabilities
Other Liabilities$1,504$2,583▲ $1,079
Total Liabilities$1,504$2,583▲ $1,079
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$134,663$102,070▼ $32,593
Total Net Assets Fund Balance$134,663$102,070▼ $32,593
Total Liabilities and Net Assets / Fund Balance$136,167$104,653▼ $31,514

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$15,232$7,414$22,646
Buildings$3,910$225$4,135
Equipment$1,439$1,439$2,878
Other Securities$50,440--
Compensation and Service Providers
Top Officer Pay92nd percentile

Board Members and Trustees

NameTitle
Max RavenFormer President
Nadine EichenlaubPresident (former VP Programming)
Mathieu MedinaVP Development
Ari GrayzelVP Facilities
David SargentVP Finance
Johnson HuynhVP Recruitment
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$76,993
Investment Income
$5
Other Revenue
$-5,278
Change in Net Assets
$-29,736
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$101,456
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---$67,450
All Other Expenses---$4,331
Other Expenses---$3,195
Travel---$2,681
Depreciation Depletion---$2,567
Insurance---$900
Fees for Services Accounting---$852
Office Expenses---$27
Total Functional Expenses$0$0$0$101,456
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$2,583
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
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
Nadine Eichenlaub
Title
President
Phone
6175361300
Signed
2021-02-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Nadine Eichenlaub
Formed
1952
Legal Domicile
Ma
Voting Board Members
6
Independent Board Members
0
Employees
0
Volunteers
40

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 1,410. Alarms and safety 1,130. Bank fees 564. Repairs & maintenance 548. Entertainment 343. Pest control 320. Laundry cards 16.”

FORM 990, PART XI, LINE 9:

“Federal income taxes -2,827. State tax penalty -30.”

Raw XML Appendix393 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.

Path#Value
IRS990/AccountantCompileOrReviewInd00
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0UNIVERSITY FRATERNITY
IRS990/AllOtherExpensesGrp/TotalAmt04331
IRS990/BackupWthldComplianceInd01
IRS990/BooksInCareOfDetail/PersonNm0NADINE EICHENLAUB PRESIDENT
IRS990/BooksInCareOfDetail/PhoneNum06175361300
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0518 BEACON STREET
IRS990/BooksInCareOfDetail/USAddress/CityNm0BOSTON
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd002215
IRS990/BusinessRlnWith35CtrlEntInd00
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IRS990/ConflictOfInterestPolicyInd00
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
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IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt05
IRS990/CYOtherExpensesAmt0101456
IRS990/CYOtherRevenueAmt0-5278
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IRS990/DecisionsSubjectToApprovaInd01
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IRS990/DonorRstrOrQuasiEndowmentsInd00
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IRS990/EmployeeCnt00
IRS990/FamilyOrBusinessRlnInd00
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IRS990/ForeignFinancialAccountInd00
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/PersonNm0NADINE EICHENLAUB
IRS990/Form990PartVIISectionAGrp/PersonNm1ARI GRAYZEL
IRS990/Form990PartVIISectionAGrp/PersonNm2DAVID SARGENT
IRS990/Form990PartVIISectionAGrp/PersonNm3MATHIEU MEDINA
IRS990/Form990PartVIISectionAGrp/PersonNm4JOHNSON HUYNH
IRS990/Form990PartVIISectionAGrp/PersonNm5MAX RAVEN
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT (FORMER VP PROGRAMMING)
IRS990/Form990PartVIISectionAGrp/TitleTxt1VP FACILITIES
IRS990/Form990PartVIISectionAGrp/TitleTxt2VP FINANCE
IRS990/Form990PartVIISectionAGrp/TitleTxt3VP DEVELOPMENT
IRS990/Form990PartVIISectionAGrp/TitleTxt4VP RECRUITMENT
IRS990/Form990PartVIISectionAGrp/TitleTxt5FORMER PRESIDENT
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/Form990TFiledInd01
IRS990/FormationYr01952
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedInd00
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt06
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt0107523
IRS990/GrossReceiptsForPublicUseAmt00
IRS990/GrossRentsGrp/RealAmt028559
IRS990/GroupExemptionNum00309
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd00
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt00
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InitiationFeesAndCapContriAmt00
IRS990/InsuranceGrp/TotalAmt0900
IRS990/InvestmentIncomeGrp/ExclusionAmt05
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt05
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt048473
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt050440
IRS990/IRPDocumentCnt01
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt09078
IRS990/LandBldgEquipBasisNetGrp/BOYAmt024197
IRS990/LandBldgEquipBasisNetGrp/EOYAmt020581
IRS990/LandBldgEquipCostOrOtherBssAmt029659
IRS990/LegalDomicileStateCd0MA
IRS990/LessRentalExpensesGrp/RealAmt035803
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0HOUSING, MEALS AND ACTIVITIES FOR SIGMA PHI EPSILON CHAPTER MEMBERS THAT ARE STUDENTS OF THE MASSACHUSETTS INSTITUTE OF TECHNOLOGY.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0134663
IRS990/NetAssetsOrFundBalancesEOYAmt0102070
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt0-7244
IRS990/NetRentalIncomeOrLossGrp/UnrelatedBusinessRevenueAmt0-7244
IRS990/NetUnrelatedBusTxblIncmAmt0-6848
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0134663
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0102070
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/TotalAmt067450
IRS990/OfficeExpensesGrp/TotalAmt027
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt0-2857
IRS990/OtherExpensesGrp/Desc0DUES & SUBSCRIPTIONS
IRS990/OtherExpensesGrp/Desc1FOOD (INCL EVENTS)
IRS990/OtherExpensesGrp/Desc2CLEANING
IRS990/OtherExpensesGrp/Desc3SUPPLIES
IRS990/OtherExpensesGrp/TotalAmt09665
IRS990/OtherExpensesGrp/TotalAmt15956
IRS990/OtherExpensesGrp/TotalAmt23832
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IRS990/OtherRevenueMiscGrp/Desc0CHAPTER INVEST FD NET
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IRS990/PoliticalCampaignActyInd00
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IRS990/ProgramServiceRevenueGrp/Desc0MEMBER HOUSEBILLS
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IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
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IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt010379
IRS990/SavingsAndTempCashInvstGrp/EOYAmt010383
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt03910
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0225
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt04135
IRS990ScheduleD/EquipmentGrp/BookValueAmt01439
IRS990ScheduleD/EquipmentGrp/DepreciationAmt01439
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt02878
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt015232
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt07414
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt02583
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DUE TO FSILG COOPERATIVE
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt050440
IRS990ScheduleD/OtherSecuritiesGrp/Desc0FRATERNITY CHAPTER INVESTMENT FUND
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0F
IRS990ScheduleD/TotalBookValueLandBuildingsAmt020581
IRS990ScheduleD/TotalBookValueSecuritiesAmt050440
IRS990ScheduleD/TotalLiabilityAmt02583
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
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 1,410. ALARMS AND SAFETY 1,130. BANK FEES 564. REPAIRS & MAINTENANCE 548. ENTERTAINMENT 343. PEST CONTROL 320. LAUNDRY CARDS 16.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7FEDERAL INCOME TAXES -2,827. STATE TAX PENALTY -30.
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:
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd10
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd20
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
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0540379370
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN1237314924
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN2042103594
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(7)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt1501(C)(7)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt2501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0VA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd1MA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd2MA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0NATIONAL CHAPTER OF FRATERNITY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt1PROVIDE BUILDING FOR HOUSING OF FRAT MEMBERS & PROMOTE ONGOING RELATIONSHIPS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt2UNIVERSITY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0LINE 2
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0310 S BOULEVARD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt1331 SUMMER STREET 2
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt277 MASS AVE NE49-3131
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0RICHMOND
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm1SOMERVILLE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm2CAMBRIDGE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0VA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd1MA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd2MA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd023220
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd102144
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd202139
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd01
IRS990ScheduleR/SharingOfFacilitiesInd01
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt067450
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt127550
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt29300
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0CHAPTER RENT PAID-MEMBERS
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt1CHAPTER RENT PAID-NONMEMBERS
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt2NATIONAL CHAPTER DUES
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0MASS DELTA ALUMNI CORP OF SIGMA PHI EPSILON FRATERNITY
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt1MASS DELTA ALUMNI CORP OF SIGMA PHI EPSILON FRATERNITY
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt2SIGMA PHI EPSILON NATIONAL CHAPTER
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0K
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt1K
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt2N
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0MA
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0136167
IRS990/TotalAssetsEOYAmt0104653
IRS990/TotalAssetsGrp/BOYAmt0136167
IRS990/TotalAssetsGrp/EOYAmt0104653
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0101456
IRS990/TotalGrossUBIAmt0-7244
IRS990/TotalLiabilitiesBOYAmt01504
IRS990/TotalLiabilitiesEOYAmt02583
IRS990/TotalLiabilitiesGrp/BOYAmt01504
IRS990/TotalLiabilitiesGrp/EOYAmt02583
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0134663
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0102070
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt076993
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt01971
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt076993
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt071720
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt0-7244
IRS990/TotalVolunteersCnt040
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0136167
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0104653
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/TotalAmt02681
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd01
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0518 BEACON STREET
IRS990/USAddress/CityNm0BOSTON
IRS990/USAddress/StateAbbreviationCd0MA
IRS990/USAddress/ZIPCd002215
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0HTTP://SPE.MIT.EDU/
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0NADINE EICHENLAUB
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum06175361300
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-02-10
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/PreparationDt02021-02-10
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0RONALD M FINER CPA
ReturnHeader/ReturnTs02021-02-10T08:06:43-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02019-09-01
ReturnHeader/TaxPeriodEndDt02020-08-31
ReturnHeader/TaxYr02019

Document Assets

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Filings

Displayed year

2020 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$104,653
Liabilities
$2,583
Net assets
$102,070
Revenue
$71,720
Expenses
$101,456
Net income
-$29,736
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