Civic Intelligence

Sigma Pi Fraternity International Inc

990 • Fiscal year 2025 • EIN 15-0448140

Jul 01, 2024 to Jun 30, 2025 • Filed on Nov 17, 2025

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

53rd percentile

0.13x

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

2025 filings • 501(c)7 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

51st percentile

0.20x

Higher debt load relative to revenue than 51% of similar nonprofits.

2025 filings • 501(c)7 • $1M-$5M nonprofits • Source year 2025

Net Margin

92nd percentile

39%

Higher net margin than 92% of similar nonprofits.

2025 filings • 501(c)7 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

85th percentile

$0

Higher top officer pay than 85% of similar nonprofits.

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

2025 filings • 501(c)7 • $1M-$5M nonprofits • Source year 2025

Asset Growth

96th percentile

50%

Faster asset growth than 96% of similar nonprofits.

2025 filings • 501(c)7 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

96th percentile

84%

Faster revenue growth than 96% of similar nonprofits.

2025 filings • 501(c)7 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Assets

Up

$2,656,102

Up $890,171 (+50%) from 2024

Net Assets

Up

$2,313,676

Up $663,069 (+40%) from 2024

Liabilities

Up

$342,426

Up $227,102 (+197%) from 2024

Revenue

Up

$1,712,911

Up $780,803 (+84%) from 2024

Expenses

Up

$1,049,842

Up $126,214 (+14%) from 2024

Net Income

Up

$663,069

Up $654,589 (+7719%) from 2024

Historical Trend

Balance Sheet Trend

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

2025

Assets$2,656,102
Liabilities$342,426
Net Assets$2,313,676

Operations Trend

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

2025

Revenue$1,712,911
Expenses$1,049,842
Net Income$663,069
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Nov 17, 2025
Return Version
2024v5.2
Gross Receipts
$1,712,911
Mission and Program Overview

Mission

SEE LINE 4 BELOW.

SEE BELOW.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$1,650,607$2,313,676▲ $663,069
Land, Buildings, and Equipment, Net$1,276,761$2,153,285▲ $876,524
Cash and Non-Interest-Bearing Accounts$224,287$399,760▲ $175,473
Savings and Temporary Cash Investments$178,449$53,336▼ $125,113
Intangible Assets$13,753$17,401▲ $3,648
Prepaid Expenses and Deferred Charges$50,365$16,197▼ $34,168
Accounts Receivable$18,657$14,568▼ $4,089
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$1,765,931$2,656,102▲ $890,171
Other Assets Total$3,659$1,555▼ $2,104
Liabilities
Accounts Payable and Accrued Expenses$67,669$288,450▲ $220,781
Other Liabilities$47,655$53,976▲ $6,321
Total Liabilities$115,324$342,426▲ $227,102
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,650,607$2,313,676▲ $663,069
Total Liabilities and Net Assets / Fund Balance$1,765,931$2,656,102▲ $890,171

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,027,882$1,114,527$3,142,409
Other Land Buildings$50,303$326,956$377,259
Land$75,100-$75,100
Compensation and Service Providers

Board Members and Trustees

NameTitle
Luke DolanFire and Risk Chairman
Josh EvansPresident
Carter McclintockVice President
Kyle SwanAlumni Secretary
Clay MalottHerald
Matt KodsiHouse Manager
Toby YoungSteward
Alex RamirezTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$853,749
Program Service Revenue
$856,599
Investment Income
$223
Other Revenue
$2,340
All Other Contributions
$853,749
Change in Net Assets
$663,069
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$885,123
Salaries, Compensation, and Employee Benefits$164,719
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy---$222,337
Other Salaries and Wages---$162,211
All Other Expenses---$135,562
Depreciation Depletion---$71,404
Other Expenses---$66,758
Insurance---$58,851
Fees for Services Accounting---$41,873
Office Expenses---$28,742
Fees for Services Other---$28,676
Interest---$14,310
Other Employee Benefits---$2,508
Fees for Services Legal---$118
Total Functional Expenses$0$0$0$1,049,842
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$37,929
Lt Security Deposits$14,872
Payroll Liabilities$1,175
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
Alex Ramirez
Title
Treasurer
Phone
6072725550
Signed
2025-11-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Alex Ramirez
Formed
1914
Legal Domicile
Ny
Voting Board Members
7
Independent Board Members
7
Employees
1
Volunteers
7

Preparer

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

Additional Explanations

Form 990, Part IX, Line 24E

National expenses 45,465. Chapter stationary 21,096. House damage-to recover 12,695. Other expenses-progserv-990 11,216. Formal recruitment 11,138. National initiation fees 6,400. Prior year expense 5,329. Bad debt 4,893. Composite 2,990. House expenditures & misc 2,338. Food costs 2,191. Kitchen expenses 2,138. Philanthropy 2,061. Cornell greek community dues 2,000. Web hosting 1,800. New member education 922. Amortization 352. Nys corp. Taxes 250. Natl new member fees 225. Nys interest assessment surcharge 63.

Raw XML Appendix378 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/TitleTxt1VICE PRESIDENT
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IRS990/SavingsAndTempCashInvstGrp/BOYAmt0178449
IRS990/SavingsAndTempCashInvstGrp/EOYAmt053336
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt02027882
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01114527
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt03142409
IRS990ScheduleD/LandGrp/BookValueAmt075100
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt075100
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt050303
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0326956
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0377259
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01175
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt137929
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt214872
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL LIABILITIES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1SECURITY DEPOSIT
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2LT SECURITY DEPOSITS
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02153285
IRS990ScheduleD/TotalLiabilityAmt053976
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/ExplanationTxt5NATIONAL EXPENSES 45,465. CHAPTER STATIONARY 21,096. HOUSE DAMAGE-TO RECOVER 12,695. OTHER EXPENSES-PROGSERV-990 11,216. FORMAL RECRUITMENT 11,138. NATIONAL INITIATION FEES 6,400. PRIOR YEAR EXPENSE 5,329. BAD DEBT 4,893. COMPOSITE 2,990. HOUSE EXPENDITURES & MISC 2,338. FOOD COSTS 2,191. KITCHEN EXPENSES 2,138. PHILANTHROPY 2,061. CORNELL GREEK COMMUNITY DUES 2,000. WEB HOSTING 1,800. NEW MEMBER EDUCATION 922. AMORTIZATION 352. NYS CORP. TAXES 250. NATL NEW MEMBER FEES 225. NYS INTEREST ASSESSMENT SURCHARGE 63.
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/TotalAssetsBOYAmt01765931
IRS990/TotalAssetsEOYAmt02656102
IRS990/TotalAssetsGrp/BOYAmt01765931
IRS990/TotalAssetsGrp/EOYAmt02656102
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0853749
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/TotalAmt01049842
IRS990/TotalGrossUBIAmt0223
IRS990/TotalLiabilitiesBOYAmt0115324
IRS990/TotalLiabilitiesEOYAmt0342426
IRS990/TotalLiabilitiesGrp/BOYAmt0115324
IRS990/TotalLiabilitiesGrp/EOYAmt0342426
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01650607
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02313676
IRS990/TotalOtherCompensationAmt00
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt020141
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt020141
IRS990/TotalProgramServiceRevenueAmt0856599
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0858939
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01712911
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt0223
IRS990/TotalVolunteersCnt07
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01765931
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02656102
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/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0ALEX RAMIREZ
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum06072725550
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-17
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/IRSResponsiblePrtyInfoCurrInd01
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/PreparerPersonNm0KATHLEEN M TORELLO
ReturnHeader/ReturnTs02025-11-12T09:35:02-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-07-01
ReturnHeader/TaxPeriodEndDt02025-06-30
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$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
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$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
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2025 filings • 501(c)7 • $1M-$5M nonprofits