Civic Intelligence

Sigma Pi Fraternity International Inc

990 • Fiscal year 2021 • EIN 15-0448140

Jul 01, 2020 to Jun 30, 2021 • Filed on Oct 12, 2021

Organization ProfileN/A
CO Sciarabba Walker 410 E UplandIthaca, NY 14850

(607) 272-5550

Siviq Scores

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

Liabilities / Assets

28th percentile

0.03x

Higher debt load relative to assets than 28% of similar nonprofits.

2021 filings • 501(c)7 • $1M-$5M nonprofits • Source year 2021

Liabilities / Revenue

28th percentile

0.06x

Higher debt load relative to revenue than 28% of similar nonprofits.

2021 filings • 501(c)7 • $1M-$5M nonprofits • Source year 2021

Net Margin

48th percentile

8.8%

Higher net margin than 48% of similar nonprofits.

2021 filings • 501(c)7 • $1M-$5M nonprofits • Source year 2021

Top Officer Pay

77th percentile

$0

Higher top officer pay than 77% of similar nonprofits.

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

2021 filings • 501(c)7 • $1M-$5M nonprofits • Source year 2021

Asset Growth

48th percentile

3.6%

Faster asset growth than 48% of similar nonprofits.

2021 filings • 501(c)7 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Revenue Growth

65th percentile

23%

Faster revenue growth than 65% of similar nonprofits.

2021 filings • 501(c)7 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Balance Sheet
Liabilities / Assets28th percentile

Assets

Up

$1,766,332

Up $61,826 (+3.6%) from 2020

Net Assets

Up

$1,711,949

Up $75,411 (+4.6%) from 2020

Liabilities

Down

$54,383

Down $13,585 (-20%) from 2020

Revenue And Expenses
Liabilities / Revenue28th percentileNet Margin48th percentile

Revenue

Up

$859,979

Up $159,646 (+23%) from 2020

Expenses

Up

$784,588

Up $78,481 (+11%) from 2020

Net Income

Up

$75,391

Up $81,165 (+1406%) from 2020

Historical Trend

Balance Sheet Trend

Asset Growth48th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$3.0M$2.0M$1.0M$0Assets 2011: $1,056,328Liabilities 2011: $387,257Net Assets 2011: $669,0712011Assets 2012: $990,913Liabilities 2012: $310,900Net Assets 2012: $680,0132012Assets 2013: $1,001,257Liabilities 2013: $248,630Net Assets 2013: $752,6272013Assets 2014: $1,053,393Liabilities 2014: $240,058Net Assets 2014: $813,3352014Assets 2015: $991,294Liabilities 2015: $46,358Net Assets 2015: $944,9362015Assets 2016: $1,013,004Liabilities 2016: $61,362Net Assets 2016: $951,6422016Assets 2017: $1,305,433Liabilities 2017: $75,901Net Assets 2017: $1,229,5322017Assets 2018: $1,641,489Liabilities 2018: $174,381Net Assets 2018: $1,467,1082018Assets 2019: $1,744,287Liabilities 2019: $101,975Net Assets 2019: $1,642,3122019Assets 2020: $1,704,506Liabilities 2020: $67,968Net Assets 2020: $1,636,5382020Assets 2021: $1,766,332Liabilities 2021: $54,383Net Assets 2021: $1,711,9492021Assets 2022: $1,758,643Liabilities 2022: $72,941Net Assets 2022: $1,685,7022022Assets 2023: $1,740,382Liabilities 2023: $98,255Net Assets 2023: $1,642,1272023Assets 2024: $1,765,931Liabilities 2024: $115,324Net Assets 2024: $1,650,6072024Assets 2025: $2,656,102Liabilities 2025: $342,426Net Assets 2025: $2,313,6762025

Highlighted filing

2021

Assets$1,766,332
Liabilities$54,383
Net Assets$1,711,949
Open 2021 Filing

Operations Trend

Revenue Growth65th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2011: $575,704Expenses 2011: $456,077Net Income 2011: $119,6272011Revenue 2012: $539,083Expenses 2012: $528,139Net Income 2012: $10,9442012Revenue 2013: $556,337Expenses 2013: $483,722Net Income 2013: $72,6152013Revenue 2014: $728,062Expenses 2014: $667,354Net Income 2014: $60,7082014Revenue 2015: $774,189Expenses 2015: $642,592Net Income 2015: $131,5972015Revenue 2016: $595,092Expenses 2016: $588,386Net Income 2016: $6,7062016Revenue 2017: $907,616Expenses 2017: $629,726Net Income 2017: $277,8902017Revenue 2018: $953,319Expenses 2018: $715,743Net Income 2018: $237,5762018Revenue 2019: $889,849Expenses 2019: $714,645Net Income 2019: $175,2042019Revenue 2020: $700,333Expenses 2020: $706,107Net Income 2020: -$5,7742020Revenue 2021: $859,979Expenses 2021: $784,588Net Income 2021: $75,3912021Revenue 2022: $749,851Expenses 2022: $776,098Net Income 2022: -$26,2472022Revenue 2023: $738,550Expenses 2023: $782,125Net Income 2023: -$43,5752023Revenue 2024: $932,108Expenses 2024: $923,628Net Income 2024: $8,4802024Revenue 2025: $1,712,911Expenses 2025: $1,049,842Net Income 2025: $663,0692025

Highlighted filing

2021

Revenue$859,979
Expenses$784,588
Net Income$75,391
Open 2021 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
Oct 12, 2021
Return Version
2020v4.1
Gross Receipts
$859,979
Mission and Program Overview

Mission

SEE LINE 4 BELOW.

SEE BELOW.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$1,636,538$1,711,949▲ $75,411
Land, Buildings, and Equipment, Net$1,078,851$1,331,909▲ $253,058
Savings and Temporary Cash Investments$232,354$181,312▼ $51,042
Cash and Non-Interest-Bearing Accounts$282,911$177,484▼ $105,427
Accounts Receivable$56,815$38,231▼ $18,584
Prepaid Expenses and Deferred Charges$35,901$20,074▼ $15,827
Intangible Assets$15,161$14,809▼ $352
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$1,704,506$1,766,332▲ $61,826
Other Assets Total$2,513$2,513→ $0
Liabilities
Other Liabilities$37,371$46,766▲ $9,395
Accounts Payable and Accrued Expenses$30,597$7,617▼ $22,980
Total Liabilities$67,968$54,383▼ $13,585
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,636,538$1,711,949▲ $75,411
Total Liabilities and Net Assets / Fund Balance$1,704,506$1,766,332▲ $61,826

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,116,200$912,287$2,028,487
Other Land Buildings$140,609$240,850$381,459
Land$75,100-$75,100
Compensation and Service Providers
Top Officer Pay77th percentile

Board Members and Trustees

NameTitle
Lev KatreczkoPresident
Ethan Wood-thomasVice President
John HaggertyAlumni Treasurer
Barron BrownSecretary
Cosmo GiganteTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$142,758
Program Service Revenue
$716,984
Investment Income
$237
Other Revenue
$0
All Other Contributions
$142,758
Change in Net Assets
$75,391
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$548,568
Salaries, Compensation, and Employee Benefits$236,020
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$180,327
Occupancy---$120,706
All Other Expenses---$97,859
Depreciation Depletion---$66,829
Other Employee Benefits---$55,693
Other Expenses---$34,776
Insurance---$26,383
Fees for Services Accounting---$24,662
Office Expenses---$22,515
Fees for Services Other---$2,131
Interest---$151
Total Functional Expenses$0$0$0$784,588
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
Security Deposit$26,400
Lt Security Deposits$18,400
Educational Set Aside Payable$1,013
Payroll Liabilities$953
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
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

“The organization is a fraternity house, which has members.”

Form 990, Part VI, Section A, Line 7A

“The members of the fraternity elect the governing body.”

Form 990, Part VI, Section A, Line 7B

“The members of the fraternity approve decisions of the governing body.”

Form 990, Part VI, Section B, Line 11B

“The signing officer reviews form 990 before it is signed.”

Form 990, Part VI, Section C, Line 19

“The organization will provide these documents upon request.”

Filing and Contact Details

Filer

Filer Name
Sigma Pi - Mu Chapter
EIN
15-0448140
Phone
6072725550
Address
CO SCIARABBA WALKER 410 E UPLAND, ITHACA, NY 14850

Signing Officer

Name
Cosmo Gigante
Title
Treasurer
Phone
6072725550
Signed
2021-10-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Cosmo Gigante
Formed
1914
Legal Domicile
Ny
Voting Board Members
5
Independent Board Members
5
Employees
3
Volunteers
5

Preparer

Firm
Sciarabba Walker & Co Llp
Address
410 EAST UPLAND ROAD, ITHACA, NY 14850
Preparer
Carolyn Austin
Phone
6072725550
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

“Social expense 27,564. Chapter expenses 19,934. Food costs 16,197. Kitchen expenses 13,412. Formal recruitment 6,061. Bursar and late fees 4,685. K&d project 3,620. Cornell greek community dues 2,764. House expenditures & misc 1,399. Natl new member fees 975. Brotherhood 646. Amortization 352. Nys corp. Taxes 250.”

Raw XML Appendix356 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.

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IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY
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IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS A FRATERNITY HOUSE, WHICH HAS MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE MEMBERS OF THE FRATERNITY ELECT THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE MEMBERS OF THE FRATERNITY APPROVE DECISIONS OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE SIGNING OFFICER REVIEWS FORM 990 BEFORE IT IS SIGNED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION WILL PROVIDE THESE DOCUMENTS UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5SOCIAL EXPENSE 27,564. CHAPTER EXPENSES 19,934. FOOD COSTS 16,197. KITCHEN EXPENSES 13,412. FORMAL RECRUITMENT 6,061. BURSAR AND LATE FEES 4,685. K&D PROJECT 3,620. CORNELL GREEK COMMUNITY DUES 2,764. HOUSE EXPENDITURES & MISC 1,399. NATL NEW MEMBER FEES 975. BROTHERHOOD 646. AMORTIZATION 352. NYS CORP. TAXES 250.
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 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART IX, LINE 24E
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0NY
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01704506
IRS990/TotalAssetsEOYAmt01766332
IRS990/TotalAssetsGrp/BOYAmt01704506
IRS990/TotalAssetsGrp/EOYAmt01766332
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0142758
IRS990/TotalEmployeeCnt03
IRS990/TotalFunctionalExpensesGrp/TotalAmt0784588
IRS990/TotalGrossUBIAmt0237
IRS990/TotalLiabilitiesBOYAmt067968
IRS990/TotalLiabilitiesEOYAmt054383
IRS990/TotalLiabilitiesGrp/BOYAmt067968
IRS990/TotalLiabilitiesGrp/EOYAmt054383
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01636538
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01711949
IRS990/TotalOtherCompensationAmt00
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt010191
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt010191
IRS990/TotalProgramServiceRevenueAmt0716984
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0716984
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0859979
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt0237
IRS990/TotalVolunteersCnt05
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01704506
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01766332
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0CO SCIARABBA WALKER 410 E UPLAND
IRS990/USAddress/CityNm0ITHACA
IRS990/USAddress/StateAbbreviationCd0NY
IRS990/USAddress/ZIPCd014850
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd03
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0COSMO GIGANTE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum06072725550
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-10-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SIGMA PI - MU CHAPTER
ReturnHeader/Filer/BusinessNameControlTxt0SIGM
ReturnHeader/Filer/EIN0150448140
ReturnHeader/Filer/PhoneNum06072725550
ReturnHeader/Filer/USAddress/AddressLine1Txt0CO SCIARABBA WALKER 410 E UPLAND
ReturnHeader/Filer/USAddress/CityNm0ITHACA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NY
ReturnHeader/Filer/USAddress/ZIPCd014850
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0161071694
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SCIARABBA WALKER & CO LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0410 EAST UPLAND ROAD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0ITHACA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd014850
ReturnHeader/PreparerPersonGrp/PhoneNum06072725550
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CAROLYN AUSTIN
ReturnHeader/ReturnTs02021-11-02T08:46:18-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0COSMO
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0GIGANTE
ReturnHeader/TaxPeriodBeginDt02020-07-01
ReturnHeader/TaxPeriodEndDt02021-06-30
ReturnHeader/TaxYr02020

Document Assets

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Filings

Displayed year

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

Open filing
Assets
$1,766,332
Liabilities
$54,383
Net assets
$1,711,949
Revenue
$859,979
Expenses
$784,588
Net income
$75,391
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.66$0.34$2.31$1.71$1.05$0.66
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.77$0.12$1.65$0.93$0.92$0.01
2023Summary only. Only limited summary data is available for this year.$1.74$0.10$1.64$0.74$0.78$0.04
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.76$0.07$1.69$0.75$0.78$0.03
2021Detailed filing. Detailed filing data is available for this year.$1.77$0.05$1.71$0.86$0.78$0.08
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.70$0.07$1.64$0.70$0.71$0.01
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.74$0.10$1.64$0.89$0.71$0.18
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.64$0.17$1.47$0.95$0.72$0.24
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.31$0.08$1.23$0.91$0.63$0.28
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.01$0.06$0.95$0.60$0.59$0.01
2015Summary only. Only limited summary data is available for this year.$0.99$0.05$0.94$0.77$0.64$0.13
2014Summary only. Only limited summary data is available for this year.$1.05$0.24$0.81$0.73$0.67$0.06
2013Summary only. Only limited summary data is available for this year.$1.00$0.25$0.75$0.56$0.48$0.07
2012Summary only. Only limited summary data is available for this year.$0.99$0.31$0.68$0.54$0.53$0.01
2011Summary only. Only limited summary data is available for this year.$1.06$0.39$0.67$0.58$0.46$0.12