Civic Intelligence

Sigma Phi Epsilon Fraternity Inc Massachusetts Delta Chapter

990 • Fiscal year 2022 • EIN 04-2123081

Sep 01, 2021 to Aug 31, 2022 • Filed on Jan 19, 2023

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

60th percentile

0.01x

Higher debt load relative to assets than 60% of similar nonprofits.

2022 filings • 501(c)7 • <$500k nonprofits • Source year 2022

Liabilities / Revenue

58th percentile

0.00x

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

2022 filings • 501(c)7 • <$500k nonprofits • Source year 2022

Net Margin

17th percentile

-16%

Higher net margin than 17% of similar nonprofits.

2022 filings • 501(c)7 • <$500k nonprofits • Source year 2022

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.

2022 filings • 501(c)7 • <$500k nonprofits • Source year 2022

Asset Growth

21st percentile

-13%

Faster asset growth than 21% of similar nonprofits.

2022 filings • 501(c)7 • <$500k nonprofits • Annualized from 2021 to 2022

Revenue Growth

99th percentile

1662%

Faster revenue growth than 99% of similar nonprofits.

2022 filings • 501(c)7 • <$500k nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets60th percentile

Assets

Down

$99,124

Down $14,975 (-13%) from 2021

Net Assets

Down

$98,609

Down $15,445 (-14%) from 2021

Liabilities

Up

$515

Up $470 (+1044%) from 2021

Revenue And Expenses
Liabilities / Revenue58th percentileNet Margin17th percentile

Revenue

Up

$113,019

Up $106,606 (+1662%) from 2021

Expenses

Up

$130,648

Up $124,835 (+2148%) from 2021

Net Income

Down

-$17,629

Down $18,229 (-3038%) from 2021

Historical Trend

Balance Sheet Trend

Asset Growth21st 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

2022

Assets$99,124
Liabilities$515
Net Assets$98,609
Open 2022 Filing

Operations Trend

Revenue Growth99th 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

2022

Revenue$113,019
Expenses$130,648
Net Income-$17,629
Open 2022 Filing
Jump To
Filing Snapshot
Filing Period
Sep 1, 2021 to Aug 31, 2022
Signed
Jan 19, 2023
Return Version
2021v4.2
Gross Receipts
$145,319
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
Cash and Non-Interest-Bearing Accounts$24,720$73,698▲ $48,978
Investments Other Securities$61,876--
Land, Buildings, and Equipment, Net$17,117$15,037▼ $2,080
Savings and Temporary Cash Investments$10,386$10,389▲ $3
Total Assets$114,099$99,124▼ $14,975
Liabilities
Other Liabilities$45$515▲ $470
Total Liabilities$45$515▲ $470
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$114,054$98,609▼ $15,445
Total Net Assets Fund Balance$114,054$98,609▼ $15,445
Total Liabilities and Net Assets / Fund Balance$114,099$99,124▼ $14,975

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$10,810$13,198$24,008
Buildings$3,610$525$4,135
Equipment$617$2,261$2,878
Compensation and Service Providers
Top Officer Pay93rd percentile

Board Members and Trustees

NameTitle
Scott ChiltonPresident
Stephen StuntzVice President
Andrew ClareBoard Member
Hiroyuki YamadaBoard Member
Josh ScherrerBoard Member
Joshua SchulerBoard Member
Trevor StrickerClerk
Eddie ChinTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$93,161
Investment Income
$3
Other Revenue
$19,855
Change in Net Assets
$-17,629
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$66,408
Grants and Similar Amounts Paid$64,240
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs---$64,240
Occupancy---$48,750
All Other Expenses---$3,986
Depreciation Depletion---$2,237
Other Expenses---$1,305
Interest---$4
Total Functional Expenses$0$0$0$130,648
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Sigma Phi Epsilon Educational Foundation IncRichmond, VA501(c)(3)Consolidate Mgmt of Chapter Investment Funds for Assistance to Local Chapters$64,240
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$515
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
Eddie Chin
Title
Treasurer
Phone
2125375176
Signed
2023-01-19
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Eddie Chin
Formed
1952
Legal Domicile
Ma
Voting Board Members
8
Independent Board Members
8
Employees
0
Volunteers
20

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

“Travel 1,257. Repairs & maintenance 959. Fraternity socials 677. Pest control 551. Security 536. Bank fees 6.”

FORM 990, PART XI, LINE 9:

“Federal tax penalty -180.”

Raw XML AppendixShowing 400 of 418 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/TotalAmt03986
IRS990/BooksInCareOfDetail/PersonNm0EDDIE CHIN - TREASURER
IRS990/BooksInCareOfDetail/PhoneNum02125375176
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt067-38 108TH ST UNIT D43
IRS990/BooksInCareOfDetail/USAddress/CityNm0FOREST HILLS
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0NY
IRS990/BooksInCareOfDetail/USAddress/ZIPCd0113752363
IRS990/BusinessRlnWith35CtrlEntInd00
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt024720
IRS990/CashNonInterestBearingGrp/EOYAmt073698
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
IRS990/ConflictOfInterestPolicyInd00
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt064240
IRS990/CYInvestmentIncomeAmt03
IRS990/CYOtherExpensesAmt066408
IRS990/CYOtherRevenueAmt019855
IRS990/CYProgramServiceRevenueAmt093161
IRS990/CYRevenuesLessExpensesAmt0-17629
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt0130648
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0113019
IRS990/DecisionsSubjectToApprovaInd01
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/TotalAmt02237
IRS990/Desc0HOUSING, MEALS AND ACTIVITIES FOR SIGMA PHI EPSILON CHAPTER MEMBERS THAT ARE STUDENTS OF THE MASSACHUSETTS INSTITUTE OF TECHNOLOGY.
IRS990/DescribedInSection501c3Ind00
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd00
IRS990/DonorAdvisedFundInd00
IRS990/DonorRstrOrQuasiEndowmentsInd00
IRS990/ElectionOfBoardMembersInd01
IRS990/EmployeeCnt00
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt05.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt25.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt61.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt71.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/PersonNm0SCOTT CHILTON
IRS990/Form990PartVIISectionAGrp/PersonNm1STEPHEN STUNTZ
IRS990/Form990PartVIISectionAGrp/PersonNm2EDDIE CHIN
IRS990/Form990PartVIISectionAGrp/PersonNm3TREVOR STRICKER
IRS990/Form990PartVIISectionAGrp/PersonNm4JOSHUA SCHULER
IRS990/Form990PartVIISectionAGrp/PersonNm5ANDREW CLARE
IRS990/Form990PartVIISectionAGrp/PersonNm6HIROYUKI YAMADA
IRS990/Form990PartVIISectionAGrp/PersonNm7JOSH SCHERRER
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt3CLERK
IRS990/Form990PartVIISectionAGrp/TitleTxt4BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt5BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt6BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt7BOARD MEMBER
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/Form990TFiledInd01
IRS990/FormationYr01952
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedInd00
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt08
IRS990/GrantsToDomesticOrgsGrp/TotalAmt064240
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd01
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt0145319
IRS990/GrossReceiptsForPublicUseAmt00
IRS990/GrossRentsGrp/RealAmt052155
IRS990/GroupExemptionNum00309
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd00
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt08
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InitiationFeesAndCapContriAmt00
IRS990/InterestGrp/TotalAmt04
IRS990/InvestmentIncomeGrp/ExclusionAmt03
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt03
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt061876
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt015984
IRS990/LandBldgEquipBasisNetGrp/BOYAmt017117
IRS990/LandBldgEquipBasisNetGrp/EOYAmt015037
IRS990/LandBldgEquipCostOrOtherBssAmt031021
IRS990/LegalDomicileStateCd0MA
IRS990/LessRentalExpensesGrp/RealAmt032300
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/NetAssetsOrFundBalancesBOYAmt0114054
IRS990/NetAssetsOrFundBalancesEOYAmt098609
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt019855
IRS990/NetRentalIncomeOrLossGrp/UnrelatedBusinessRevenueAmt019855
IRS990/NetUnrelatedBusTxblIncmAmt012370
IRS990/NetUnrlzdGainsLossesInvstAmt02364
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0114054
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt098609
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/TotalAmt048750
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt0-180
IRS990/OtherExpensesGrp/Desc0SUPPLIES
IRS990/OtherExpensesGrp/Desc1FOOD
IRS990/OtherExpensesGrp/Desc2UTILITIES
IRS990/OtherExpensesGrp/Desc3DUES
IRS990/OtherExpensesGrp/TotalAmt04327
IRS990/OtherExpensesGrp/TotalAmt13468
IRS990/OtherExpensesGrp/TotalAmt22331
IRS990/OtherExpensesGrp/TotalAmt31305
IRS990/OtherLiabilitiesGrp/BOYAmt045
IRS990/OtherLiabilitiesGrp/EOYAmt0515
IRS990/OtherWebsiteInd0X
IRS990/PartialLiquidationInd00
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0EDDIE CHIN
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0721310
IRS990/ProgramServiceRevenueGrp/Desc0MEMBER HOUSEBILLS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt093161
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt093161
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt01100
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt03
IRS990/PYOtherExpensesAmt05813
IRS990/PYOtherRevenueAmt0360
IRS990/PYProgramServiceRevenueAmt04950
IRS990/PYRevenuesLessExpensesAmt0600
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt05813
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt06413
IRS990/ReconcilationRevenueExpnssAmt0-17629
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt019855
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt010386
IRS990/SavingsAndTempCashInvstGrp/EOYAmt010389
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt03610
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0525
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt04135
IRS990ScheduleD/EquipmentGrp/BookValueAmt0617
IRS990ScheduleD/EquipmentGrp/DepreciationAmt02261
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt02878
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt010810
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt013198
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt024008
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0515
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DUE TO FSILG COOPERATIVE
IRS990ScheduleD/TotalBookValueLandBuildingsAmt015037
IRS990ScheduleD/TotalLiabilityAmt0515
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/RecipientTable/CashGrantAmt064240
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501(C)(3)
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt00
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0CONSOLIDATE MGMT OF CHAPTER INVESTMENT FUNDS FOR ASSISTANCE TO LOCAL CHAPTERS
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0SIGMA PHI EPSILON EDUCATIONAL FOUNDATION INC
IRS990ScheduleI/RecipientTable/RecipientEIN0546053821
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt0310 S ARTHUR ASHE BOULEVARD
IRS990ScheduleI/RecipientTable/USAddress/CityNm0RICHMOND
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0VA
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd023220
IRS990ScheduleI/RecipientTable/ValuationMethodUsedDesc0FMV
IRS990ScheduleI/Total501c3OrgCnt01
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/ExplanationTxt6TRAVEL 1,257. REPAIRS & MAINTENANCE 959. FRATERNITY SOCIALS 677. PEST CONTROL 551. SECURITY 536. BANK FEES 6.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7FEDERAL TAX PENALTY -180.
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/GiftGrntOrCapContriToOthOrgInd01
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd10
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd20
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd30
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0SIGMA PHI EPISLON FRATERNITY INC (NATIONAL)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1MASS DELTA ALUMNI CORP OF SIGMA PHI EPSILON FRATERNITY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt2MASSACHUSETTS INSTITUTE OF TECHNOLOGY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt3SIGMA PHI EPSILON EDUCATIONAL FOUNDATION INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0540379370
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN1237314924
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN2042103594
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN3546053821
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(7)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt1501(C)(7)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt2501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt3501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0VA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd1MA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd2MA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd3VA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0NATIONAL FRATERNITY CHAPTER
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt1PROVIDE BUILDING FOR HOUSING OF FRAT MEMBERS & PROMOTE ONGOING RELATIONSHIPS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt2UNIVERSITY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt3FRATERNITY EDUCATIONAL FOUNDATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0LINE 2
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt1LINE 7
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0310 S ARTHUR ASHE BOULEVARD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt1331 SUMMER STREET 2
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt277 MASS AVE NE49-3131
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt3310 S ARTHUR ASHE BOULEVARD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0RICHMOND
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm1SOMERVILLE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm2CAMBRIDGE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm3RICHMOND
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0VA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd1MA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd2MA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd3VA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd023220
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd102144
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd202139
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd323220
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd01
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt075000
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt164240
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0CHAPTER RENT PAID
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt1FMV OF CHAPTER INVEST FUNDS
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0MASS DELTA ALUMNI CORP OF SIGMA PHI EPSILON FRATERNITY
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt1SIGMA PHI EPSILON EDUCATIONAL FOUNDATION INC
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0K
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt1B
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/TotalAssetsBOYAmt0114099
IRS990/TotalAssetsEOYAmt099124
IRS990/TotalAssetsGrp/BOYAmt0114099
IRS990/TotalAssetsGrp/EOYAmt099124
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0130648
IRS990/TotalGrossUBIAmt019855
IRS990/TotalLiabilitiesBOYAmt045
IRS990/TotalLiabilitiesEOYAmt0515
IRS990/TotalLiabilitiesGrp/BOYAmt045
IRS990/TotalLiabilitiesGrp/EOYAmt0515
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0114054
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt098609
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt093161
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt03
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt093161
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0113019
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt019855
IRS990/TotalVolunteersCnt020
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0114099
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt099124
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd01
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt067-38 108TH ST UNIT D43
IRS990/USAddress/CityNm0FOREST HILLS
IRS990/USAddress/StateAbbreviationCd0NY
IRS990/USAddress/ZIPCd0113752363
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0HTTP://SPE.MIT.EDU/
IRS990/WhistleblowerPolicyInd00
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd03
ReturnHeader/BuildTS02023-03-07 01:45:13Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0EDDIE CHIN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum02125375176
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-01-19
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

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2022 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$99,124
Liabilities
$515
Net assets
$98,609
Revenue
$113,019
Expenses
$130,648
Net income
-$17,629
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