Civic Intelligence

Sigma Phi Epsilon Fraternity Inc Massachusetts Delta Chapter

990 • Fiscal year 2021 • EIN 04-2123081

Sep 01, 2020 to Aug 31, 2021 • Filed on Dec 21, 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

53rd percentile

0.00x

Higher debt load relative to assets than 53% of similar nonprofits.

2021 filings • 501(c)7 • <$500k nonprofits • Source year 2021

Liabilities / Revenue

58th percentile

0.01x

Higher debt load relative to revenue than 58% of similar nonprofits.

2021 filings • 501(c)7 • <$500k nonprofits • Source year 2021

Net Margin

57th percentile

9.4%

Higher net margin than 57% of similar nonprofits.

2021 filings • 501(c)7 • <$500k nonprofits • Source year 2021

Top Officer Pay

93rd percentile

$0

Higher top officer pay than 93% of similar nonprofits.

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

2021 filings • 501(c)7 • <$500k nonprofits • Source year 2021

Asset Growth

62nd percentile

9.0%

Faster asset growth than 62% of similar nonprofits.

2021 filings • 501(c)7 • <$500k nonprofits • Annualized from 2020 to 2021

Revenue Growth

3rd percentile

-91%

Faster revenue growth than 3% of similar nonprofits.

2021 filings • 501(c)7 • <$500k nonprofits • Annualized from 2020 to 2021

Balance Sheet
Liabilities / Assets53rd percentile

Assets

Up

$114,099

Up $9,446 (+9.0%) from 2020

Net Assets

Up

$114,054

Up $11,984 (+12%) from 2020

Liabilities

Down

$45

Down $2,538 (-98%) from 2020

Revenue And Expenses
Liabilities / Revenue58th percentileNet Margin57th percentile

Revenue

Down

$6,413

Down $65,307 (-91%) from 2020

Expenses

Down

$5,813

Down $95,643 (-94%) from 2020

Net Income

Up

$600

Up $30,336 (+102%) from 2020

Historical Trend

Balance Sheet Trend

Asset Growth62nd 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

2021

Assets$114,099
Liabilities$45
Net Assets$114,054
Open 2021 Filing

Operations Trend

Revenue Growth3rd 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

2021

Revenue$6,413
Expenses$5,813
Net Income$600
Open 2021 Filing
Jump To
Filing Snapshot
Filing Period
Sep 1, 2020 to Aug 31, 2021
Signed
Dec 21, 2021
Return Version
2020v4.1
Gross Receipts
$8,628
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$50,440$61,876▲ $11,436
Cash and Non-Interest-Bearing Accounts$23,249$24,720▲ $1,471
Land, Buildings, and Equipment, Net$20,581$17,117▼ $3,464
Savings and Temporary Cash Investments$10,383$10,386▲ $3
Total Assets$104,653$114,099▲ $9,446
Liabilities
Other Liabilities$2,583$45▼ $2,538
Total Liabilities$2,583$45▼ $2,538
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$102,070$114,054▲ $11,984
Total Net Assets Fund Balance$102,070$114,054▲ $11,984
Total Liabilities and Net Assets / Fund Balance$104,653$114,099▲ $9,446

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$12,329$10,317$22,646
Buildings$3,760$375$4,135
Equipment$1,028$1,850$2,878
Other Securities$61,876--
Compensation and Service Providers
Top Officer Pay93rd percentile

Board Members and Trustees

NameTitle
Nadine EichenlaubPresident
Megan CooperVP Development
Ari GrayzelVP Facilities
Juliana DrozdVP Finance
Dan SchaferVP Prograsming
Aniekan UmorenVP Recruitment
Revenue and Support

Revenue Composition

Contributions and Grants
$1,100
Program Service Revenue
$4,950
Investment Income
$3
Other Revenue
$360
Change in Net Assets
$600
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$5,813
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
Depreciation Depletion---$2,459
Fees for Services Accounting---$510
Other Expenses---$492
All Other Expenses---$149
Office Expenses---$22
Interest---$8
Total Functional Expenses$0$0$0$5,813
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$45
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 male & female members 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
2021-12-21
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

“Pest control 386. Bank fees 7. Cleaning -244.”

FORM 990, PART XI, LINE 9:

“State tax penalty -52. Chapter invest fd unrealized gains 11,436.”

Raw XML Appendix385 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/TotalAmt0149
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/CollectionsOfArtInd00
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
IRS990/ConflictOfInterestPolicyInd00
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt01100
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt03
IRS990/CYOtherExpensesAmt05813
IRS990/CYOtherRevenueAmt0360
IRS990/CYProgramServiceRevenueAmt04950
IRS990/CYRevenuesLessExpensesAmt0600
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt05813
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IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt06413
IRS990/DecisionsSubjectToApprovaInd01
IRS990/DeductibleArtContributionInd00
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IRS990/Desc0HOUSING, MEALS AND ACTIVITIES FOR SIGMA PHI EPSILON CHAPTER MEMBERS THAT ARE STUDENTS OF THE MASSACHUSETTS INSTITUTE OF TECHNOLOGY.
IRS990/DescribedInSection501c3Ind00
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IRS990/DocumentRetentionPolicyInd00
IRS990/DonorAdvisedFundInd00
IRS990/DonorRstrOrQuasiEndowmentsInd00
IRS990/ElectionOfBoardMembersInd01
IRS990/EmployeeCnt00
IRS990/FamilyOrBusinessRlnInd00
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IRS990/FeesForServicesAccountingGrp/TotalAmt0510
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IRS990/ForeignFinancialAccountInd00
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IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt05.00
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IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
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IRS990/Form990PartVIISectionAGrp/OfficerInd0X
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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/PersonNm2JULIANA DROZD
IRS990/Form990PartVIISectionAGrp/PersonNm3MEGAN COOPER
IRS990/Form990PartVIISectionAGrp/PersonNm4ANIEKAN UMOREN
IRS990/Form990PartVIISectionAGrp/PersonNm5DAN SCHAFER
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
IRS990/Form990PartVIISectionAGrp/TitleTxt1VP FACILITIES
IRS990/Form990PartVIISectionAGrp/TitleTxt2VP FINANCE
IRS990/Form990PartVIISectionAGrp/TitleTxt3VP DEVELOPMENT
IRS990/Form990PartVIISectionAGrp/TitleTxt4VP RECRUITMENT
IRS990/Form990PartVIISectionAGrp/TitleTxt5VP PROGRASMING
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/Form990TFiledInd01
IRS990/FormationYr01952
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedInd00
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt06
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt08628
IRS990/GrossReceiptsForPublicUseAmt00
IRS990/GrossRentsGrp/RealAmt02575
IRS990/GroupExemptionNum00309
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd00
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt00
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InitiationFeesAndCapContriAmt00
IRS990/InterestGrp/TotalAmt08
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt03
IRS990/InvestmentIncomeGrp/UnrelatedBusinessRevenueAmt03
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt050440
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt061876
IRS990/IRPDocumentCnt01
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt012542
IRS990/LandBldgEquipBasisNetGrp/BOYAmt020581
IRS990/LandBldgEquipBasisNetGrp/EOYAmt017117
IRS990/LandBldgEquipCostOrOtherBssAmt029659
IRS990/LegalDomicileStateCd0MA
IRS990/LessRentalExpensesGrp/RealAmt02215
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/NetAssetsOrFundBalancesBOYAmt0102070
IRS990/NetAssetsOrFundBalancesEOYAmt0114054
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt0360
IRS990/NetRentalIncomeOrLossGrp/UnrelatedBusinessRevenueAmt0360
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0102070
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0114054
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd00
IRS990/OfficeExpensesGrp/TotalAmt022
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt011384
IRS990/OtherExpensesGrp/Desc0ENTERTAINMENT
IRS990/OtherExpensesGrp/Desc1SUPPLIES
IRS990/OtherExpensesGrp/Desc2UTILITIES
IRS990/OtherExpensesGrp/Desc3REPAIRS & MAINTENANCE
IRS990/OtherExpensesGrp/TotalAmt0954
IRS990/OtherExpensesGrp/TotalAmt1659
IRS990/OtherExpensesGrp/TotalAmt2560
IRS990/OtherExpensesGrp/TotalAmt3492
IRS990/OtherLiabilitiesGrp/BOYAmt02583
IRS990/OtherLiabilitiesGrp/EOYAmt045
IRS990/OtherWebsiteInd0X
IRS990/PartialLiquidationInd00
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0NADINE EICHENLAUB
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0721310
IRS990/ProgramServiceRevenueGrp/Desc0MEMBER HOUSEBILLS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt04950
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt04950
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt00
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IRS990/PYOtherExpensesAmt0101456
IRS990/PYOtherRevenueAmt0-5278
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IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RelatedOrganizationsAmt01100
IRS990/RentalIncomeOrLossGrp/RealAmt0360
IRS990/ReportInvestmentsOtherSecInd01
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt010383
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IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt03760
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0375
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt04135
IRS990ScheduleD/EquipmentGrp/BookValueAmt01028
IRS990ScheduleD/EquipmentGrp/DepreciationAmt01850
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt02878
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt012329
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt045
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DUE TO FSILG COOPERATIVE
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt061876
IRS990ScheduleD/OtherSecuritiesGrp/Desc0FRATERNITY CHAPTER INVESTMENT FUND
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0F
IRS990ScheduleD/TotalBookValueLandBuildingsAmt017117
IRS990ScheduleD/TotalBookValueSecuritiesAmt061876
IRS990ScheduleD/TotalLiabilityAmt045
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FRATERNITY MALE & FEMALE MEMBERS 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/ExplanationTxt6PEST CONTROL 386. BANK FEES 7. CLEANING -244.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7STATE TAX PENALTY -52. CHAPTER INVEST FD UNREALIZED GAINS 11,436.
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/GiftGrntCapContriFromOthOrgInd01
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/InvolvedAmt01100
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0GRANT RECEIVED
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0MASS DELTA ALUMNI CORP OF SIGMA PHI EPSILON FRATERNITY
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0C
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/TotalAssetsBOYAmt0104653
IRS990/TotalAssetsEOYAmt0114099
IRS990/TotalAssetsGrp/BOYAmt0104653
IRS990/TotalAssetsGrp/EOYAmt0114099
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt01100
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt05813
IRS990/TotalGrossUBIAmt0363
IRS990/TotalLiabilitiesBOYAmt02583
IRS990/TotalLiabilitiesEOYAmt045
IRS990/TotalLiabilitiesGrp/BOYAmt02583
IRS990/TotalLiabilitiesGrp/EOYAmt045
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0102070
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0114054
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt04950
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt04950
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt06413
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt0363
IRS990/TotalVolunteersCnt040
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0104653
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0114099
IRS990/TotReportableCompRltdOrgAmt00
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/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0NADINE EICHENLAUB
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum06175361300
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-12-21
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/PreparationDt02021-12-21
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0RONALD M FINER CPA
ReturnHeader/ReturnTs02021-12-24T14:51:33-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0NADINE
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0EICHENLAUB
ReturnHeader/TaxPeriodBeginDt02020-09-01
ReturnHeader/TaxPeriodEndDt02021-08-31
ReturnHeader/TaxYr02020

Document Assets

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Filings

Displayed year

2021 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$114,099
Liabilities
$45
Net assets
$114,054
Revenue
$6,413
Expenses
$5,813
Net income
$600
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