Civic Intelligence

Sigma Phi Society

EIN 13-5392442 • 501(c)7 • Tucson, AZ

Profile

Coordinates the national activities of the sigma phi fraternity.

PO Box 57417Tucson, AZ 85732-4717

www.sigmaphi.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

61st percentile

0.00x

Higher debt load relative to assets than 61% of similar nonprofits.

501(c)7 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

65th percentile

0.01x

Higher debt load relative to revenue than 65% of similar nonprofits.

501(c)7 • <$500k nonprofits • Source year 2024

Net Margin

34th percentile

-3.5%

Higher net margin than 34% of similar nonprofits.

501(c)7 • <$500k nonprofits • Source year 2024

Top Officer Pay

95th percentile

$0

Higher top officer pay than 95% of similar nonprofits.

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

501(c)7 • <$500k nonprofits • Source year 2024

Asset Growth

52nd percentile

1.2%

Faster asset growth than 52% of similar nonprofits.

501(c)7 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

14th percentile

-26%

Faster revenue growth than 14% of similar nonprofits.

501(c)7 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets61st percentile

Assets

Up

$246,630

Up $2,912 (+1.2%) from 2023

Liabilities

Flat

$1,000

Flat from 2023

Net Assets

Up

$245,630

Up $2,912 (+1.2%) from 2023

Operations
Liabilities / Revenue65th percentileNet Margin34th percentile

Revenue

Down

$83,106

Down $29,671 (-26%) from 2023

Expenses

Down

$86,052

Down $24,867 (-22%) from 2023

Net Income

Down

-$2,946

Down $4,804 (-259%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth52nd percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$600K$400K$200K$0Assets 2010: $295,030Liabilities 2010: $6,001Net Assets 2010: $289,0292010Assets 2011: $314,665Liabilities 2011: $3,534Net Assets 2011: $311,1312011Assets 2012: $301,520Liabilities 2012: $9,629Net Assets 2012: $291,8912012Assets 2013: $415,929Liabilities 2013: $11,242Net Assets 2013: $404,6872013Assets 2014: $443,538Liabilities 2014: $8,930Net Assets 2014: $434,6082014Assets 2015: $341,619Liabilities 2015: $8,930Net Assets 2015: $332,6892015Assets 2016: $332,878Liabilities 2016: $4,308Net Assets 2016: $328,5702016Assets 2017: $256,463Liabilities 2017: $24,023Net Assets 2017: $232,4402017Assets 2018: $224,095Liabilities 2018: $4,410Net Assets 2018: $219,6852018Assets 2019: $272,359Liabilities 2019: $5,666Net Assets 2019: $266,6932019Assets 2020: $220,630Liabilities 2020: $5,189Net Assets 2020: $215,4412020Assets 2021: $257,845Liabilities 2021: $2,291Net Assets 2021: $255,5542021Assets 2022: $223,217Liabilities 2022: $1,000Net Assets 2022: $222,2172022Assets 2023: $243,718Liabilities 2023: $1,000Net Assets 2023: $242,7182023Assets 2024: $246,630Liabilities 2024: $1,000Net Assets 2024: $245,6302024

Highlighted filing

2024

Assets$246,630
Liabilities$1,000
Net Assets$245,630
Open 2024 Filing

Operations Trend

Revenue Growth14th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$200K$100K$0-$100KExpenses 2010: $92,9172010Expenses 2011: $79,2392011Revenue 2012: $62,292Expenses 2012: $89,751Net Income 2012: -$27,4592012Revenue 2013: $94,261Expenses 2013: $85,257Net Income 2013: $9,0042013Revenue 2014: $74,029Expenses 2014: $77,735Net Income 2014: -$3,7062014Revenue 2015: $148,823Expenses 2015: $156,824Net Income 2015: -$8,0012015Revenue 2016: $159,412Expenses 2016: $193,858Net Income 2016: -$34,4462016Revenue 2017: $172,775Expenses 2017: $186,057Net Income 2017: -$13,2822017Revenue 2018: $135,541Expenses 2018: $128,486Net Income 2018: $7,0552018Revenue 2019: $130,680Expenses 2019: $97,570Net Income 2019: $33,1102019Revenue 2020: $43,136Expenses 2020: $105,933Net Income 2020: -$62,7972020Revenue 2021: $79,892Expenses 2021: $64,475Net Income 2021: $15,4172021Revenue 2022: $104,388Expenses 2022: $122,167Net Income 2022: -$17,7792022Revenue 2023: $112,777Expenses 2023: $110,919Net Income 2023: $1,8582023Revenue 2024: $83,106Expenses 2024: $86,052Net Income 2024: -$2,9462024

Highlighted filing

2024

Revenue$83,106
Expenses$86,052
Net Income-$2,946
Open 2024 Filing

Filings

Most recent year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$246,630
Liabilities
$1,000
Net assets
$245,630
Revenue
$83,106
Expenses
$86,052
Net income
-$2,946
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.47$0.01$2.46$0.83$0.86$0.03
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.44$0.01$2.43$1.13$1.11$0.02
2022Detailed filing. Detailed filing data is available for this year.$2.23$0.01$2.22$1.04$1.22$0.18
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.58$0.02$2.56$0.80$0.64$0.15
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.21$0.05$2.15$0.43$1.06$0.63
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.72$0.06$2.67$1.31$0.98$0.33
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.24$0.04$2.20$1.36$1.28$0.07
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.56$0.24$2.32$1.73$1.86$0.13
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.33$0.04$3.29$1.59$1.94$0.34
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.42$0.09$3.33$1.49$1.57$0.08
2014Detailed filing. Detailed filing data is available for this year.$4.44$0.09$4.35$0.74$0.78$0.04
2013Detailed filing. Detailed filing data is available for this year.$4.16$0.11$4.05$0.94$0.85$0.09
2012XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.02$0.10$2.92$0.62$0.90$0.27
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.15$0.04$3.11$0.79
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.95$0.06$2.89$0.93
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 11, 2025
Return Version
2024v5.2
Gross Receipts
$93,297
Mission and Program Overview

Mission

Education

Program Services

DescriptionGrantsExpenses
EDUCATION$0$44,392
Compensation and Service Providers
Top Officer Pay95th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
RONALD LACKEYGeneral Counsel-$0--
MARSHALL SOLEMSecretary-$0--
JAMES HANSENVice Chairman-$0--
BRENDAN MCCURDYChairman-$0--
ROBERT GUTHRIETreasurer-$0--
Filing and Contact Details

Filer

Filer Name
Sigma Phi Society
EIN
13-5392442
Phone
5207773055
Address
PO BOX 57417, TUCSON, AZ 85732-4717

Signing Officer

Name
Brendan Mccurdy
Title
Chairman
Phone
5207773055
Signed
2025-11-11
Discuss with paid preparer
Yes

Preparer

Firm
Prager Metis Cpas LLC
Address
1951 KIDWELL DRIVE SUITE 200, TYSONS CORNER, VA 22182
Preparer
Hin Chiu Lo
Phone
7038210702
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 4 - Other Investment Income

“Description: interest. Amount: 46. Description: schwab- dividend. Amount: 4,032. Total included on form 990-ez, line 4: 4,078.”

Form 990-ez, Part I, Line 8 - Other Revenue

“Description: management income received from sigma phi foundation. Amount: 12,000. Description: founders day. Amount: 4,059. Total to form 990-ez, line 8: 16,059.”

Form 990-ez, Part I, Line 16 - Other Expenses

“Description: bank charge and credit card processing fees. Amount: 3,169. Description: convention expenses. Amount: 8,605. Description: foreign tax. Amount: 9. Description: march meeting expenses. Amount: 3,660. Description: trademark fees. Amount: 2,150. Description: travel. Amount: 18,664. Description: website fee. Amount: 2,055. Total to form 990-ez, line 16: 38,312.”

Form 990-ez, Part I, Line 20 - Other Changes in Net Assets

“Description: unrealized gain on investment. Amount: 7,811. Description: fed and state tax and penalties. Amount: -1,953. Total to form 990-ez, line 20: 5,858.”

Form 990-ez, Part II, Line 24 - Other Assets

“Description: delta of new york loan. Beg. Of year amount: 10,359. End of year amount: 10,359.”

Form 990-ez, Part II, Line 26 - Other Liabilities

“Description: vermont educational foundation. Beg. Of year amount: 1,000. End of year amount: 1,000.”

Raw XML Appendix137 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
IRS990EZ/ActivitiesNotPreviouslyRptInd00
IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0ROBERT GUTHRIE
IRS990EZ/BooksInCareOfDetail/PhoneNum02033531517
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0170 FRANKLIN LAKE CIRCLE
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0OXFORD
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MI
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd048371
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0233359
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0236271
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt010191
IRS990EZ/DirectIndirectPltclExpendAmt00
IRS990EZ/DonorAdvisedFndsInd00
IRS990EZ/ExcessOrDeficitForYearAmt0-2946
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt025777
IRS990EZ/ForeignFinancialAccountInd00
IRS990EZ/ForeignOfficeInd00
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0243718
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0246630
IRS990EZ/GainOrLossFromSaleOfAssetsAmt012574
IRS990EZ/GrossReceiptsAmt093297
IRS990EZ/GrossReceiptsForPublicUseAmt00
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InfoInScheduleOPartVInd0X
IRS990EZ/InitiationFeesAndCapContriAmt00
IRS990EZ/InvestmentIncomeAmt04078
IRS990EZ/MadeLoansToFromOfficersInd00
IRS990EZ/MembershipDuesAmt041231
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0242718
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0245630
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0242718
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0245630
IRS990EZ/OccupancyRentUtltsAndMaintAmt0232
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt01.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt11.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt21.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt31.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt41.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0RONALD LACKEY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1MARSHALL SOLEM
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2JAMES HANSEN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3BRENDAN MCCURDY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4ROBERT GUTHRIE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0GENERAL COUNSEL
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2VICE CHAIRMAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3CHAIRMAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4TREASURER
IRS990EZ/OperateHospitalInd00
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd00
IRS990EZ/OrganizationFiled990TInd01
IRS990EZ/OrganizationHadUBIInd01
IRS990EZ/OtherAssetsTotalDetail/BOYAmt010359
IRS990EZ/OtherAssetsTotalDetail/EOYAmt010359
IRS990EZ/OtherChangesInNetAssetsAmt05858
IRS990EZ/OtherExpensesTotalAmt038312
IRS990EZ/OtherRevenueTotalAmt016059
IRS990EZ/PoliticalCampaignActyInd00
IRS990EZ/PrimaryExemptPurposeTxt0EDUCATION
IRS990EZ/PrintingPublicationsPostageAmt021731
IRS990EZ/ProgramServiceRevenueAmt09164
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0EDUCATION
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt044392
IRS990EZ/ProhibitedTaxShelterTransInd00
IRS990EZ/RelatedOrganizationCtrlEntInd00
IRS990EZ/SaleOfAssetsGrossAmt022765
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SubjectToProxyTaxInd00
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt01000
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt01000
IRS990EZ/TanningServicesProvidedInd00
IRS990EZ/TotalExpensesAmt086052
IRS990EZ/TotalProgramServiceExpensesAmt044392
IRS990EZ/TotalRevenueAmt083106
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0WWW.SIGMAPHI.ORG
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DESCRIPTION: INTEREST. AMOUNT: 46. DESCRIPTION: SCHWAB- DIVIDEND. AMOUNT: 4,032. TOTAL INCLUDED ON FORM 990-EZ, LINE 4: 4,078.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DESCRIPTION: MANAGEMENT INCOME RECEIVED FROM SIGMA PHI FOUNDATION. AMOUNT: 12,000. DESCRIPTION: FOUNDERS DAY. AMOUNT: 4,059. TOTAL TO FORM 990-EZ, LINE 8: 16,059.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DESCRIPTION: BANK CHARGE AND CREDIT CARD PROCESSING FEES. AMOUNT: 3,169. DESCRIPTION: CONVENTION EXPENSES. AMOUNT: 8,605. DESCRIPTION: FOREIGN TAX. AMOUNT: 9. DESCRIPTION: MARCH MEETING EXPENSES. AMOUNT: 3,660. DESCRIPTION: TRADEMARK FEES. AMOUNT: 2,150. DESCRIPTION: TRAVEL. AMOUNT: 18,664. DESCRIPTION: WEBSITE FEE. AMOUNT: 2,055. TOTAL TO FORM 990-EZ, LINE 16: 38,312.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DESCRIPTION: UNREALIZED GAIN ON INVESTMENT. AMOUNT: 7,811. DESCRIPTION: FED AND STATE TAX AND PENALTIES. AMOUNT: -1,953. TOTAL TO FORM 990-EZ, LINE 20: 5,858.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4DESCRIPTION: DELTA OF NEW YORK LOAN. BEG. OF YEAR AMOUNT: 10,359. END OF YEAR AMOUNT: 10,359.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5DESCRIPTION: VERMONT EDUCATIONAL FOUNDATION. BEG. OF YEAR AMOUNT: 1,000. END OF YEAR AMOUNT: 1,000.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 4 - OTHER INVESTMENT INCOME
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART I, LINE 8 - OTHER REVENUE
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990-EZ, PART I, LINE 20 - OTHER CHANGES IN NET ASSETS
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990-EZ, PART II, LINE 24 - OTHER ASSETS
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990-EZ, PART II, LINE 26 - OTHER LIABILITIES
TransferPrsnlBnftContractsDecl/DeclarationDesc0THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0BRENDAN MCCURDY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CHAIRMAN
ReturnHeader/BusinessOfficerGrp/PhoneNum05207773055
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-11
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SIGMA PHI SOCIETY
ReturnHeader/Filer/BusinessNameControlTxt0SIGM
ReturnHeader/Filer/EIN0135392442
ReturnHeader/Filer/PhoneNum05207773055
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 57417
ReturnHeader/Filer/USAddress/CityNm0TUCSON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0AZ
ReturnHeader/Filer/USAddress/ZIPCd0857324717
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0061667465
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0PRAGER METIS CPAS LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01951 KIDWELL DRIVE SUITE 200
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0TYSONS CORNER
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0VA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd022182
ReturnHeader/PreparerPersonGrp/PhoneNum07038210702
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-11
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0HIN CHIU LO
ReturnHeader/ReturnTs02025-11-17T14:03:34-06:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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