Liabilities / Assets
39th percentile
Higher debt load relative to assets than 39% of similar nonprofits.
Refreshing map…
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
39th percentile
Higher debt load relative to assets than 39% of similar nonprofits.
Liabilities / Revenue
74th percentile
Higher debt load relative to revenue than 74% of similar nonprofits.
Net Margin
58th percentile
Higher net margin than 58% of similar nonprofits.
Top Officer Pay
48th percentile
Higher top officer pay than 48% of similar nonprofits.
Top officer pay equals 6.8% of source-year revenue.
Asset Growth
81st percentile
Faster asset growth than 81% of similar nonprofits.
Revenue Growth
10th percentile
Faster revenue growth than 10% of similar nonprofits.
Assets
Up$7,441,951
Up $523,437 (+7.6%) from 2013
Net Assets
Up$5,160,434
Up $268,956 (+5.5%) from 2013
Liabilities
Up$2,281,517
Up $254,481 (+13%) from 2013
Revenue
Down$1,935,020
Down $178,386 (-8.4%) from 2013
Expenses
Up$1,889,731
Up $360,076 (+24%) from 2013
Net Income
Down$45,289
Down $538,462 (-92%) from 2013
The organization was formed to foster the development of collegiate men and our alumni by instilling strong fraternal values, offering social and service opportunities, and teaching leadership skills. We will continue to attract members of all beliefs who appreciate our great heritage as a fraternity of Jewish men.
The organization was formed to foster the development of collegiate men and our alumni by instilling strong fraternal values, offering social and service opportunities, and teaching leadership skills.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Investments in Publicly Traded Securities | $3,921,647 | $4,228,234 | ▲ $306,587 |
| Other Notes and Loans Receivable, Net | $1,659,278 | $1,836,537 | ▲ $177,259 |
| Cash and Non-Interest-Bearing Accounts | $425,063 | $569,455 | ▲ $144,392 |
| Investments Other Securities | $299,839 | $334,427 | ▲ $34,588 |
| Savings and Temporary Cash Investments | $407,405 | $310,365 | ▼ $97,040 |
| Accounts Receivable | $0 | $23,425 | ▲ $23,425 |
| Prepaid Expenses and Deferred Charges | $55,130 | $17,104 | ▼ $38,026 |
| Inventories for Sale or Use | $18,400 | $15,529 | ▼ $2,871 |
| Land, Buildings, and Equipment, Net | $13,197 | $6,599 | ▼ $6,598 |
| Total Assets | $6,918,514 | $7,441,951 | ▲ $523,437 |
| Other Assets Total | $118,555 | $100,276 | ▼ $18,279 |
| Liabilities | |||
| Other Liabilities | $1,605,571 | $1,810,253 | ▲ $204,682 |
| Accounts Payable and Accrued Expenses | $364,309 | $389,090 | ▲ $24,781 |
| Deferred Revenue | $57,156 | $82,174 | ▲ $25,018 |
| Total Liabilities | $2,027,036 | $2,281,517 | ▲ $254,481 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $4,891,478 | $5,160,434 | ▲ $268,956 |
| Total Net Assets Fund Balance | $4,891,478 | $5,160,434 | ▲ $268,956 |
| Total Liabilities and Net Assets / Fund Balance | $6,918,514 | $7,441,951 | ▲ $523,437 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Land Buildings | $6,599 | $48,135 | $54,734 |
| Period | Beginning | Contrib. | Gain/Loss | Other Uses | End |
|---|---|---|---|---|---|
| 2013 | $2,204,688 | $0 | ▲ $549,778 | - | $2,410,532 |
| 2012 | $1,757,908 | $0 | ▲ $623,291 | - | $2,204,688 |
| 2011 | $1,732,069 | $0 | ▲ $165,362 | $33,997 | $1,757,908 |
| 2010 | $1,572,585 | $0 | ▲ $305,772 | $16,798 | $1,732,069 |
| 2009 | $1,784,752 | $0 | ▲ $299,190 | $348,568 | $1,572,585 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Leland Manders | Executive Director | FT | $102,628 | $28,484 | $131,112 |
| Name | Title |
|---|---|
| Andrew M Ahitow | President |
| David K Sergi | Vice President |
| Bruce E Bernstien | Consul |
| Kristopher Khalil | Consul |
| Marc E Perlstein | Consul |
| Martin R Shapan | Consul |
| Ryan D Crossley | Secretary |
| Daniel a Grossberg | Treasurer |
| Line Item | Amount |
|---|---|
| Other Expenses | $1,167,306 |
| Salaries, Compensation, and Employee Benefits | $537,779 |
| Grants and Similar Amounts Paid | $184,646 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Insurance | - | - | - | $421,748 |
| Other Salaries and Wages | - | - | - | $320,665 |
| Grants to Domestic Orgs | - | - | - | $184,646 |
| Interest | - | - | - | $145,661 |
| Current Officers, Directors, Trustees, and Key Employees | - | - | - | $133,484 |
| Conferences and Meetings | - | - | - | $133,160 |
| Office Expenses | - | - | - | $83,862 |
| Occupancy | - | - | - | $76,102 |
| Information Technology | - | - | - | $55,560 |
| Travel | - | - | - | $53,469 |
| Other Employee Benefits | - | - | - | $39,933 |
| Payroll Taxes | - | - | - | $38,081 |
| Fees for Services Accounting | - | - | - | $31,572 |
| Fees for Service Investment Mgmnt Fees | - | - | - | $24,629 |
| All Other Expenses | - | - | - | $12,877 |
| Other Expenses | - | - | - | $11,977 |
| Depreciation Depletion | - | - | - | $6,598 |
| Pension Plan Contributions | - | - | - | $5,616 |
| Total Functional Expenses | $0 | $0 | $0 | $1,889,731 |
| Line Item | Amount |
|---|---|
| Total Expenses per Form 990 | $1,889,731 |
| Total Expenses per Audited Statements | $1,880,578 |
| Expenses per Audited Statements | $1,865,102 |
| Expenses Not Reported on Financial Statements | $24,629 |
| Expenses Not Reported on Form 990 | $15,476 |
| Recipient | Location | Category | Purpose | Amount |
|---|---|---|---|---|
| 13-6093817 | - | 501(c)(3) | Educational | $174,460 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Assets Held for Other Chapters | $1,745,956 |
| Accounts Payable to Sigma Alpha Mu Foundation, Inc | $64,297 |
“To be eligible for membership, a person has to be a male student who attends any university, college or professional school which has a local chapter of the fraternity, or any member of the teaching staff at such institution, provided further that such a student of member of the teaching staff is of good moral character, and respects the ideals and tradition of the fraternity. In addition, alumni of such institutions of learning are eligible for membership as provided per the organization's constitution. No member of any other social collegiate fraternity shall be eligible for membership in this fraternity, provided, however that this provision shall not be construed to limit the organization's constitution. There are three levels of membership: undergraduate fratres, alumni fratres, and faculty fratres. An undergraduate fratres shall consist of those fratres attending a college or university where there is located a chapter of the fraternity, and of graduate members attending a college or university where there is located a chapter of the fraternity, who have declared to the octagon their intention of continuing or of becoming members of the chapter there located. All undergraduate fratres attending an institution where there is a chapter of the fraternity are members of that chapter. Sufficient and proper grounds being presented to the octagon any undergraduate member not otherwise entitled to alumni status may, at the discretion of the octagon and with the consent of the chapter and chapter advisor, be transferred to alumni status. Inactive status is not recognized. The second level of membership is alumni fratres. Upon graduation or upon leaving college before graduation, an undergraduate frater shall automatically be transferred to alumni status. Upon returning to college where there is an established chapter, he becomes and remains an undergraduates frater until he obtains a degree. The third level of membership is faculty fratres. A faculty fratres shall consist of such duly elected members of the teaching staff at the institution at which a chapter is located as may possess the requisite qualifications for membership in the fraternity. A chapter may propose to the octagon candidates for admission into the fraternity as faculty fratres and that chapter, upon receiving permission from the octagon, may initiate such candidates on behalf of the octagon. Upon initiation, faculty fratres assume the status of alumni fratres.”
“At the annual convention, members elect eight consuls which consist of seven alumni members and one from the undergraduates. Each alumnus consul shall serve two year terms. The alumni consuls are chosen by four candidates one year and three the next. The undergraduate consul only has a one year term. Effective august, 2013, the board of directors will be comprised of 8 alumni, with 4 directors being elected in alternating years.”
“The organization has individual chapters nationwide. The organization's role is to guide these chapters with resources and best practices and not to independently and individually supervise these chapters. While the fraternity does not control or supervise the daily activities of its chapters and their members, the fraternity's bylaws grant disciplinary authority to the board of directors to use at its discretion in the event of a violation of the fraternity's policies and procedures.”
“After receipt of the return, it will be forwarded electronically to board members and officers for their comments within ten days.”
“All officers and board members are required to sign an annual declaration of any conflicts of interest.”
“The salary of the executive director is a decision made by the executive committee based on the organizations situation and salary comparability data. Other officers and other employees' salaries are approved by the executive committee based on recommendations of the executive director.”
“Consistent with the requirements of section 6104(d) of the internal revenue code and regulations thereunder, copies of the irs form 990 and application for exemption, other governing documents, conflict of interest policy, and financial statements shall be made available, upon request, in a timely manner, and subject to the charges permitted by law to any individuals who request it. The form 990 is also available on the guidestar website.”
“The oversight or selection process did not change during the tax year.”
“The endowment fund is maintained and administered to (a) extend assistance to chapters, enabling them to own property upon conditions laid down by and under the supervision of the board of trustees of the endowment fund; (b) provide for financing national fraternity activities and aid in the fraternity's expansion; and (c) establish scholarships and to provide other financial assistance to fraters and to chapters.”
“The fraternity is exempt from taxation under section 501(c)(7) of the internal revenue code. Accordingly, no provision is made for federal taxes on the fraternitys exempt activities. It is also exempt from indiana income taxes. The fraternity has income from certain investment activities not directly related to its tax-exempt purpose. In compliance with internal revenue code regulations, this income has been set aside for charitable, educational, religious, scientific, or literary purposes and is not subject to income tax if used for these purposes within a reasonable amount of time. Should the fraternity have non-investment income from activities not directly related to its tax-exempt purpose, that income may be subject to taxation as unrelated business income. The fraternity files annual returns in the u. S. Federal and indiana jurisdictions. Currently the three prior tax years are open and subject to examination by the internal revenue service and the indiana department of revenue. However, the fraternity is not currently under audit nor has it been contacted by these jurisdictions. Based on the evaluation of the fraternitys tax positions, management believes all significant positions taken would be upheld under an examination.”
“Cost of jewelry sales -15,476.”
“Cost of jewelry sales 15,476.”
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/AccountantCompileOrReviewInd | 0 | 0 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 364309 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 389090 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 0 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 23425 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | THE ORGANIZATION WAS FORMED TO FOSTER THE DEVELOPMENT OF COLLEGIATE MEN AND OUR ALUMNI BY INSTILLING STRONG FRATERNAL VALUES, OFFERING SOCIAL AND SERVICE OPPORTUNITIES, AND TEACHING LEADERSHIP SKILLS. |
| IRS990/AllAffiliatesIncludedInd | 0 | 1 |
| IRS990/AllOtherContributionsAmt | 0 | 76198 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 12877 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/AuditCommitteeInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1 | 0 | JEAN RICHARDSON |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 3177898338 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1 | 0 | 8701 FOUNDERS RD |
| IRS990/BooksInCareOfDetail/USAddress/City | 0 | INDIANAPOLIS |
| IRS990/BooksInCareOfDetail/USAddress/State | 0 | IN |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCode | 0 | 46268 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOfficerEntInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 425063 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 569455 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 133484 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 1 |
| IRS990/CompensationProcessOtherInd | 0 | 1 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 133160 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 1 |
| IRS990/CostOfGoodsSoldAmt | 0 | 15476 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 76198 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 184646 |
| IRS990/CYInvestmentIncomeAmt | 0 | 499979 |
| IRS990/CYOtherExpensesAmt | 0 | 1167306 |
| IRS990/CYOtherRevenueAmt | 0 | 28759 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 1330084 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 45289 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 537779 |
| IRS990/CYTotalExpensesAmt | 0 | 1889731 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 1935020 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 57156 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 82174 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 6598 |
| IRS990/Desc | 0 | ORGANIZATION PROVIDES THE LEADERSHIP AND EDUCATIONAL PROGRAMS FOR THE CHAPTERS OF THIS NATIONAL FRATERNITY. IT ALSO ASSISTS WITH STUDENT HOUSING AND SCHOLARSHIPS. |
| IRS990/DescribedInSection501c3Ind | 0 | 0 |
| IRS990/DisregardedEntityInd | 0 | 1 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 1 |
| IRS990/EmployeeCnt | 0 | 12 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 31572 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt | 0 | 24629 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 0 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 1 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 2 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 3 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 4 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 5 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 6 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 7 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 8 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 28484 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | ANDREW M AHITOW |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | DAVID K SERGI |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | RYAN D CROSSLEY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | DANIEL A GROSSBERG |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | BRUCE E BERNSTIEN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | MARTIN R SHAPAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | MARC E PERLSTEIN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | KRISTOPHER KHALIL |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | LELAND MANDERS |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 102628 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | VICE PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | CONSUL |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | CONSUL |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | CONSUL |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | CONSUL |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | EXECUTIVE DIRECTOR |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/Form990TFiledInd | 0 | 1 |
| IRS990/FormationYr | 0 | 1915 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/ConsolAndSepBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GainOrLossGrp/SecuritiesAmt | 0 | 359600 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 8 |
| IRS990/GrantsToDomesticOrgsGrp/TotalAmt | 0 | 184646 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 1 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt | 0 | 5101404 |
| IRS990/GrossReceiptsAmt | 0 | 6692300 |
| IRS990/GrossReceiptsForPublicUseAmt | 0 | 0 |
| IRS990/GrossSalesOfInventoryAmt | 0 | 18877 |
| IRS990/GroupExemptionNum | 0 | 0387 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 8 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 1 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIIInd | 0 | X |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 55560 |
| IRS990/InitiationFeesAndCapContriAmt | 0 | 280570 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 421748 |
| IRS990/InterestGrp/TotalAmt | 0 | 145661 |
| IRS990/InventoriesForSaleOrUseGrp/BOYAmt | 0 | 18400 |
| IRS990/InventoriesForSaleOrUseGrp/EOYAmt | 0 | 15529 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 140379 |
| IRS990/InvestmentIncomeGrp/UnrelatedBusinessRevenueAmt | 0 | 140379 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt | 0 | 299839 |
| IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt | 0 | 334427 |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 3921647 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 4228234 |
| IRS990/IRPDocumentCnt | 0 | 9 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 48135 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 13197 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 6599 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 54734 |
| IRS990/LegalDomicileStateCd | 0 | NY |
| IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt | 0 | 4741804 |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 1 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 1 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | THE ORGANIZATION WAS FORMED TO FOSTER THE DEVELOPMENT OF COLLEGIATE MEN AND OUR ALUMNI BY INSTILLING STRONG FRATERNAL VALUES, OFFERING SOCIAL AND SERVICE OPPORTUNITIES, AND TEACHING LEADERSHIP SKILLS. WE WILL CONTINUE TO ATTRACT MEMBERS OF ALL BELIEFS WHO APPRECIATE OUR GREAT HERITAGE AS A FRATERNITY OF JEWISH MEN. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 4891478 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 5160434 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 359600 |
| IRS990/NetGainOrLossInvestmentsGrp/UnrelatedBusinessRevenueAmt | 0 | 359600 |
| IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt | 0 | 3401 |
| IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 3401 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | 223667 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 76102 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 83862 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsSFAS117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 118555 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 100276 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 39933 |
| IRS990/OtherExpensesGrp/Desc | 0 | MEMBER SERVICES |
| IRS990/OtherExpensesGrp/Desc | 1 | EXPANSION |
| IRS990/OtherExpensesGrp/Desc | 2 | MISCELLANEOUS |
| IRS990/OtherExpensesGrp/Desc | 3 | EDUCATIONAL FUNDING |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 51904 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 42645 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 15542 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 11977 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 1605571 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 1810253 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 611710 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 1 | 541900 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | MISCELLANEOUS |
| IRS990/OtherRevenueMiscGrp/Desc | 1 | ADMINISTRATIVE FEES |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 2392 |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 1 | 1914 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 2392 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 1 | 1914 |
| IRS990/OtherRevenueTotalAmt | 0 | 4306 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 320665 |
| IRS990/OthNotesLoansReceivableNetGrp/BOYAmt | 0 | 1659278 |
| IRS990/OthNotesLoansReceivableNetGrp/EOYAmt | 0 | 1836537 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 38081 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 5616 |
| IRS990/PoliciesReferenceChaptersInd | 0 | 0 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 55130 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 17104 |
| IRS990/PrincipalOfficerNm | 0 | LELAND MANDERS |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 611710 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 525990 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 2 | 611710 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 3 | 611710 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | MEMBERSHIP DUES |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | CHAPTER LOAN INTEREST |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | CONVENTION INCOME |
| IRS990/ProgramServiceRevenueGrp/Desc | 3 | LEADERSHIP CONFERENCE |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 1103042 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 111890 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 81770 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 3 | 33382 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 1103042 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 111890 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 81770 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 3 | 33382 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 129749 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 53288 |
| IRS990/PYInvestmentIncomeAmt | 0 | 621741 |
| IRS990/PYOtherExpensesAmt | 0 | 982941 |
| IRS990/PYOtherRevenueAmt | 0 | 29148 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 1332768 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 583748 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 493429 |
| IRS990/PYTotalExpensesAmt | 0 | 1529658 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 2113406 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 45289 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 1 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt | 0 | 21052 |
| IRS990/RoyaltiesRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 21052 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 407405 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 310365 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | 1 |
| IRS990ScheduleD/BoardDesignatedBalanceEOYPct | 0 | 1.00000 |
| IRS990ScheduleD/CYEndwmtFundGrp/AdministrativeExpensesAmt | 0 | 159288 |
| IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 2204688 |
| IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt | 0 | 0 |
| IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt | 0 | 2410532 |
| IRS990ScheduleD/CYEndwmtFundGrp/GrantsOrScholarshipsAmt | 0 | 184646 |
| IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 549778 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/AdministrativeExpensesAmt | 0 | 123223 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 1757908 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt | 0 | 0 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 2204688 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/GrantsOrScholarshipsAmt | 0 | 53288 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 623291 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/AdministrativeExpensesAmt | 0 | 98945 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 1732069 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt | 0 | 0 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 1757908 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/GrantsOrScholarshipsAmt | 0 | 6581 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 165362 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/OtherExpendituresAmt | 0 | 33997 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/AdministrativeExpensesAmt | 0 | 21283 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 1572585 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt | 0 | 0 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 1732069 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/GrantsOrScholarshipsAmt | 0 | 108207 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 305772 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/OtherExpendituresAmt | 0 | 16798 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/AdministrativeExpensesAmt | 0 | 52549 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 1784752 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt | 0 | 0 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 1572585 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/GrantsOrScholarshipsAmt | 0 | 110240 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 299190 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/OtherExpendituresAmt | 0 | 348568 |
| IRS990ScheduleD/EndowmentsHeldRelatedOrgInd | 0 | 0 |
| IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd | 0 | 0 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 15476 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 24629 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 1865102 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/InvestmentExpensesNotIncld2Amt | 0 | 24629 |
| IRS990ScheduleD/InvestmentExpensesNotIncldAmt | 0 | 24629 |
| IRS990ScheduleD/NetUnrealizedGainsInvstAmt | 0 | 223667 |
| IRS990ScheduleD/OtherExpensesIncludedAmt | 0 | 15476 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 6599 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 48135 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 54734 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 1745956 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 64297 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | ASSETS HELD FOR OTHER CHAPTERS |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | ACCOUNTS PAYABLE TO SIGMA ALPHA MU FOUNDATION, INC |
| IRS990ScheduleD/OtherRevenuesNotIncludedAmt | 0 | -15476 |
| IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct | 0 | 0.00000 |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 223667 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 9153 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 1925867 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | THE ENDOWMENT FUND IS MAINTAINED AND ADMINISTERED TO (A) EXTEND ASSISTANCE TO CHAPTERS, ENABLING THEM TO OWN PROPERTY UPON CONDITIONS LAID DOWN BY AND UNDER THE SUPERVISION OF THE BOARD OF TRUSTEES OF THE ENDOWMENT FUND; (B) PROVIDE FOR FINANCING NATIONAL FRATERNITY ACTIVITIES AND AID IN THE FRATERNITY'S EXPANSION; AND (C) ESTABLISH SCHOLARSHIPS AND TO PROVIDE OTHER FINANCIAL ASSISTANCE TO FRATERS AND TO CHAPTERS. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | THE FRATERNITY IS EXEMPT FROM TAXATION UNDER SECTION 501(C)(7) OF THE INTERNAL REVENUE CODE. ACCORDINGLY, NO PROVISION IS MADE FOR FEDERAL TAXES ON THE FRATERNITYS EXEMPT ACTIVITIES. IT IS ALSO EXEMPT FROM INDIANA INCOME TAXES. THE FRATERNITY HAS INCOME FROM CERTAIN INVESTMENT ACTIVITIES NOT DIRECTLY RELATED TO ITS TAX-EXEMPT PURPOSE. IN COMPLIANCE WITH INTERNAL REVENUE CODE REGULATIONS, THIS INCOME HAS BEEN SET ASIDE FOR CHARITABLE, EDUCATIONAL, RELIGIOUS, SCIENTIFIC, OR LITERARY PURPOSES AND IS NOT SUBJECT TO INCOME TAX IF USED FOR THESE PURPOSES WITHIN A REASONABLE AMOUNT OF TIME. SHOULD THE FRATERNITY HAVE NON-INVESTMENT INCOME FROM ACTIVITIES NOT DIRECTLY RELATED TO ITS TAX-EXEMPT PURPOSE, THAT INCOME MAY BE SUBJECT TO TAXATION AS UNRELATED BUSINESS INCOME. THE FRATERNITY FILES ANNUAL RETURNS IN THE U. S. FEDERAL AND INDIANA JURISDICTIONS. CURRENTLY THE THREE PRIOR TAX YEARS ARE OPEN AND SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE AND THE INDIANA DEPARTMENT OF REVENUE. HOWEVER, THE FRATERNITY IS NOT CURRENTLY UNDER AUDIT NOR HAS IT BEEN CONTACTED BY THESE JURISDICTIONS. BASED ON THE EVALUATION OF THE FRATERNITYS TAX POSITIONS, MANAGEMENT BELIEVES ALL SIGNIFICANT POSITIONS TAKEN WOULD BE UPHELD UNDER AN EXAMINATION. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 2 | COST OF JEWELRY SALES -15,476. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 3 | COST OF JEWELRY SALES 15,476. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART V, LINE 4: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | PART X, LINE 2: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | PART XI, LINE 4B - OTHER ADJUSTMENTS: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | PART XII, LINE 2D - OTHER ADJUSTMENTS: |
| IRS990ScheduleD/TermEndowmentBalanceEOYPct | 0 | 0.00000 |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 6599 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 1889731 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 1810253 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 1935020 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 2149534 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 1880578 |
| IRS990ScheduleI/GrantRecordsMaintainedInd | 0 | 1 |
| IRS990ScheduleI/RecipientTable/CashGrantAmt | 0 | 174460 |
| IRS990ScheduleI/RecipientTable/IRCSectionDesc | 0 | 501(C)(3) |
| IRS990ScheduleI/RecipientTable/NonCashAssistanceDesc | 0 | N/A |
| IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt | 0 | EDUCATIONAL |
| IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1 | 0 | THE SIGMA ALPHA MU FOUNDATION |
| IRS990ScheduleI/RecipientTable/RecipientEIN | 0 | 136093817 |
| IRS990ScheduleI/RecipientTable/USAddress/AddressLine1 | 0 | 8701 FOUNDERS ROAD |
| IRS990ScheduleI/RecipientTable/USAddress/City | 0 | INDIANAPOLIS |
| IRS990ScheduleI/RecipientTable/USAddress/State | 0 | IN |
| IRS990ScheduleI/RecipientTable/USAddress/ZIPCode | 0 | 46268 |
| IRS990ScheduleI/RecipientTable/ValuationMethodUsedDesc | 0 | N/A |
| IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt | 0 | UPON REQUEST, THE SIGMA ALPHA MU FOUNDATION PROVIDES A REPORT OF WHERE THE FUNDS HAVE BEEN SPENT IN GENERAL OPERATIONS. |
| IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART I, LINE 2: |
| IRS990ScheduleI/Total501c3OrgCnt | 0 | 1 |
| IRS990ScheduleI/TotalOtherOrgCnt | 0 | 0 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | TO BE ELIGIBLE FOR MEMBERSHIP, A PERSON HAS TO BE A MALE STUDENT WHO ATTENDS ANY UNIVERSITY, COLLEGE OR PROFESSIONAL SCHOOL WHICH HAS A LOCAL CHAPTER OF THE FRATERNITY, OR ANY MEMBER OF THE TEACHING STAFF AT SUCH INSTITUTION, PROVIDED FURTHER THAT SUCH A STUDENT OF MEMBER OF THE TEACHING STAFF IS OF GOOD MORAL CHARACTER, AND RESPECTS THE IDEALS AND TRADITION OF THE FRATERNITY. IN ADDITION, ALUMNI OF SUCH INSTITUTIONS OF LEARNING ARE ELIGIBLE FOR MEMBERSHIP AS PROVIDED PER THE ORGANIZATION'S CONSTITUTION. NO MEMBER OF ANY OTHER SOCIAL COLLEGIATE FRATERNITY SHALL BE ELIGIBLE FOR MEMBERSHIP IN THIS FRATERNITY, PROVIDED, HOWEVER THAT THIS PROVISION SHALL NOT BE CONSTRUED TO LIMIT THE ORGANIZATION'S CONSTITUTION. THERE ARE THREE LEVELS OF MEMBERSHIP: UNDERGRADUATE FRATRES, ALUMNI FRATRES, AND FACULTY FRATRES. AN UNDERGRADUATE FRATRES SHALL CONSIST OF THOSE FRATRES ATTENDING A COLLEGE OR UNIVERSITY WHERE THERE IS LOCATED A CHAPTER OF THE FRATERNITY, AND OF GRADUATE MEMBERS ATTENDING A COLLEGE OR UNIVERSITY WHERE THERE IS LOCATED A CHAPTER OF THE FRATERNITY, WHO HAVE DECLARED TO THE OCTAGON THEIR INTENTION OF CONTINUING OR OF BECOMING MEMBERS OF THE CHAPTER THERE LOCATED. ALL UNDERGRADUATE FRATRES ATTENDING AN INSTITUTION WHERE THERE IS A CHAPTER OF THE FRATERNITY ARE MEMBERS OF THAT CHAPTER. SUFFICIENT AND PROPER GROUNDS BEING PRESENTED TO THE OCTAGON ANY UNDERGRADUATE MEMBER NOT OTHERWISE ENTITLED TO ALUMNI STATUS MAY, AT THE DISCRETION OF THE OCTAGON AND WITH THE CONSENT OF THE CHAPTER AND CHAPTER ADVISOR, BE TRANSFERRED TO ALUMNI STATUS. INACTIVE STATUS IS NOT RECOGNIZED. THE SECOND LEVEL OF MEMBERSHIP IS ALUMNI FRATRES. UPON GRADUATION OR UPON LEAVING COLLEGE BEFORE GRADUATION, AN UNDERGRADUATE FRATER SHALL AUTOMATICALLY BE TRANSFERRED TO ALUMNI STATUS. UPON RETURNING TO COLLEGE WHERE THERE IS AN ESTABLISHED CHAPTER, HE BECOMES AND REMAINS AN UNDERGRADUATES FRATER UNTIL HE OBTAINS A DEGREE. THE THIRD LEVEL OF MEMBERSHIP IS FACULTY FRATRES. A FACULTY FRATRES SHALL CONSIST OF SUCH DULY ELECTED MEMBERS OF THE TEACHING STAFF AT THE INSTITUTION AT WHICH A CHAPTER IS LOCATED AS MAY POSSESS THE REQUISITE QUALIFICATIONS FOR MEMBERSHIP IN THE FRATERNITY. A CHAPTER MAY PROPOSE TO THE OCTAGON CANDIDATES FOR ADMISSION INTO THE FRATERNITY AS FACULTY FRATRES AND THAT CHAPTER, UPON RECEIVING PERMISSION FROM THE OCTAGON, MAY INITIATE SUCH CANDIDATES ON BEHALF OF THE OCTAGON. UPON INITIATION, FACULTY FRATRES ASSUME THE STATUS OF ALUMNI FRATRES. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | AT THE ANNUAL CONVENTION, MEMBERS ELECT EIGHT CONSULS WHICH CONSIST OF SEVEN ALUMNI MEMBERS AND ONE FROM THE UNDERGRADUATES. EACH ALUMNUS CONSUL SHALL SERVE TWO YEAR TERMS. THE ALUMNI CONSULS ARE CHOSEN BY FOUR CANDIDATES ONE YEAR AND THREE THE NEXT. THE UNDERGRADUATE CONSUL ONLY HAS A ONE YEAR TERM. EFFECTIVE AUGUST, 2013, THE BOARD OF DIRECTORS WILL BE COMPRISED OF 8 ALUMNI, WITH 4 DIRECTORS BEING ELECTED IN ALTERNATING YEARS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE ORGANIZATION HAS INDIVIDUAL CHAPTERS NATIONWIDE. THE ORGANIZATION'S ROLE IS TO GUIDE THESE CHAPTERS WITH RESOURCES AND BEST PRACTICES AND NOT TO INDEPENDENTLY AND INDIVIDUALLY SUPERVISE THESE CHAPTERS. WHILE THE FRATERNITY DOES NOT CONTROL OR SUPERVISE THE DAILY ACTIVITIES OF ITS CHAPTERS AND THEIR MEMBERS, THE FRATERNITY'S BYLAWS GRANT DISCIPLINARY AUTHORITY TO THE BOARD OF DIRECTORS TO USE AT ITS DISCRETION IN THE EVENT OF A VIOLATION OF THE FRATERNITY'S POLICIES AND PROCEDURES. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | AFTER RECEIPT OF THE RETURN, IT WILL BE FORWARDED ELECTRONICALLY TO BOARD MEMBERS AND OFFICERS FOR THEIR COMMENTS WITHIN TEN DAYS. |
No mirrored PDF or thumbnail assets are attached yet.
Displayed year
2014 • Form 990Detailed filing. Detailed filing data is available for this year.