Civic Intelligence

Delaware Sec Chapter of the Sigma Phi Epsilon Fraternity

EIN 20-0874442 • 501(c)7 • Newark, DE

NTEE B83

Profile

Social Club - Fraternity: 80 members.

218 Trabant UniversityNewark, DE 19716

sigep.org

Siviq Scores

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

Liabilities / Assets

71st percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

NTEE B • <$500k nonprofits • Source year 2023

Liabilities / Revenue

72nd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

NTEE B • <$500k nonprofits • Source year 2023

Net Margin

46th percentile

4.2%

Higher net margin than 46% of similar nonprofits.

NTEE B • <$500k nonprofits • Source year 2023

Top Officer Pay

99th percentile

$0

Higher top officer pay than 99% of similar nonprofits.

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

NTEE B83 • <$500k nonprofits • Source year 2023

Asset Growth

98th percentile

551%

Faster asset growth than 98% of similar nonprofits.

NTEE B • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

33rd percentile

-16%

Faster revenue growth than 33% of similar nonprofits.

NTEE B • <$500k nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets71st percentile

Assets

Up

$3,858

Up $3,265 (+551%) from 2022

Liabilities

Flat

$0

Flat from 2022

Net Assets

Up

$3,858

Up $3,265 (+551%) from 2022

Operations
Liabilities / Revenue72nd percentileNet Margin46th percentile

Revenue

Down

$78,091

Down $14,541 (-16%) from 2022

Expenses

Down

$74,826

Down $26,280 (-26%) from 2022

Net Income

Up

$3,265

Up $11,739 (+139%) from 2022

Trend Graphs

Balance Sheet Trend

Asset Growth98th percentile

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

$80K$60K$40K$20K$0Assets 2021: $62,794Liabilities 2021: $0Net Assets 2021: $62,7942021Assets 2022: $593Liabilities 2022: $0Net Assets 2022: $5932022Assets 2023: $3,858Liabilities 2023: $0Net Assets 2023: $3,8582023

Highlighted filing

2023

Assets$3,858
Liabilities$0
Net Assets$3,858
Open 2023 Filing

Operations Trend

Revenue Growth33rd percentile

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

$150K$100K$50K$0-$50KRevenue 2021: $57,373Expenses 2021: $49,781Net Income 2021: $7,5922021Revenue 2022: $92,632Expenses 2022: $101,106Net Income 2022: -$8,4742022Revenue 2023: $78,091Expenses 2023: $74,826Net Income 2023: $3,2652023

Highlighted filing

2023

Revenue$78,091
Expenses$74,826
Net Income$3,265
Open 2023 Filing

Filings

Most recent year

2023 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$3,858
Liabilities
$0
Net assets
$3,858
Revenue
$78,091
Expenses
$74,826
Net income
$3,265
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Detailed filing. Detailed filing data is available for this year.$0.04$0.00$0.04$0.78$0.75$0.03
2022Detailed filing. Detailed filing data is available for this year.$0.01$0.00$0.01$0.93$1.01$0.08
2021Detailed filing. Detailed filing data is available for this year.$0.63$0.00$0.63$0.57$0.50$0.08
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
Aug 12, 2024
Return Version
2022v5.0
Gross Receipts
$78,091
Mission and Program Overview

Mission

Social Club - Fraternity: 80 members.

Program Services

DescriptionGrantsExpenses
Social Events/Gatherings--
Member Education and Enrichment--
Community Service and Philanthropy--
Compensation and Service Providers
Top Officer Pay99th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Harrison WilliamsPresidentPT$0--
Billy ManchesterVP Of ProgrammingPT$0--
Joe SmerinaVP Of FinancePT$0--
Ryan CraigVP Of Member DevelopmentPT$0--
Casey GilroyVP Of RecruitmentPT$0--
Tim MelhmanChaplainPT$0--
Luke MansuettoVP Of PhilanthropyPT$0--
Douglas HeidVP Of CommunicationPT$0--
Filing and Contact Details

Filer

Filer Name
Delaware SEC Chapter of the Sigma Phi Epsilon Fraternity
EIN
20-0874442
Phone
8043531901
Address
218 Trabant University, Newark, DE 19716

Signing Officer

Name
Carter Ruby
Title
VP of Finance
Phone
8043531901
Signed
2024-08-12
Discuss with paid preparer
Yes

Preparer

Preparer
Norman Klonowski CPA
Phone
5869426583
Supplemental Narrative

Additional Explanations

Form 990-EZ, Part I, Line 10

“Grantee: Sigma Phi Epsilon Fraternity, Inc. 301 Arthur Ashe Blvd, Richmond, VA. 23220. Amount: $38,000. Relationship: Central Organization. Classification: Payment to Affiliate: Dues, Insurance, and Brotherhood Activities.”

Form 990-EZ, Part I, Line 16

“Chapter Operations: $33,983, Inter-Fraternity Council Dues: $500.”

Raw XML Appendix154 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
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IRS990EZ/BooksInCareOfDetail/PersonNm0Carter Ruby
IRS990EZ/BooksInCareOfDetail/PhoneNum08043531901
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IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Newark
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0DE
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd019716
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IRS990EZ/GrossProfitLossSlsOfInvntryAmt00
IRS990EZ/GrossReceiptsAmt078091
IRS990EZ/GrossReceiptsForPublicUseAmt00
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IRS990EZ/MembershipDuesAmt078091
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IRS990EZ/NetAssetsOrFundBalancesBOYAmt0593
IRS990EZ/NetAssetsOrFundBalancesEOYAmt03858
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IRS990EZ/OccupancyRentUtltsAndMaintAmt00
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt70
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt50
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt70
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt40
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt70
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0Harrison Williams
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1Billy Manchester
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2Joe Smerina
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3Ryan Craig
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4Casey Gilroy
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5Tim Melhman
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6Luke Mansuetto
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm7Douglas Heid
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1VP of Programming
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2VP of Finance
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3VP of Member Development
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4VP of Recruitment
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5Chaplain
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6VP of Philanthropy
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt7VP of Communication
IRS990EZ/OperateHospitalInd00
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd00
IRS990EZ/OrganizationHadUBIInd00
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IRS990EZ/OtherAssetsTotalDetail/EOYAmt00
IRS990EZ/OtherChangesInNetAssetsAmt00
IRS990EZ/OtherExpensesTotalAmt034483
IRS990EZ/OtherRevenueTotalAmt00
IRS990EZ/PoliticalCampaignActyInd00
IRS990EZ/PrimaryExemptPurposeTxt0Social Club - Fraternity: 80 members.
IRS990EZ/PrintingPublicationsPostageAmt00
IRS990EZ/ProgramServiceRevenueAmt00
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IRS990EZ/TotalProgramServiceExpensesAmt00
IRS990EZ/TotalRevenueAmt078091
IRS990EZ/TransactionWithControlEntInd00
IRS990EZ/TypeOfOrganizationAssocInd0X
IRS990EZ/WebsiteAddressTxt0http://sigep.org
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Grantee: Sigma Phi Epsilon Fraternity, Inc. 301 Arthur Ashe Blvd, Richmond, VA. 23220. Amount: $38,000. Relationship: Central Organization. Classification: Payment to Affiliate: Dues, Insurance, and Brotherhood Activities.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Chapter Operations: $33,983, Inter-Fraternity Council Dues: $500.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990-EZ, Part I, Line 10
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990-EZ, Part I, Line 16
ReasonableCauseExplanation/ExplanationTxt0I am writing to request an abatement of any penalties or any late filing fees that may be assessed for the late filing of the TY 22 tax (6/30/23) Form 990-EZ, due to "reasonable cause". I acknowledge and sincerely apologize for the late filing of our Chapter's tax Form 990-EZ. The Delaware SEC Chapter of the Sigma Phi Epsilon Fraternity, is a tax-exempt organization operating under Internal Revenue Code Section 501c7. Delaware SEC is a college fraternity supported by dues paying members to provide an opportunity for members to commingle, engage in personal contact, pursue common goals, and aspirations. Personally, I am currently the VP of Finance for the fraternity, and I am responsible for the ultimate filing of the tax Form 990-EZ. The governance responsibilities of a college fraternity are extremely fluid due to officers being in transition annually due to graduation from school. I believe this primarily lead to the inadvertent late filing oversight on our Chapter's part. I took corrective action (completion/filing the tax return) as soon as I became aware of the 990 filing requirements. Unfortunately, such corrective action was also protracted since our Chapter had to familiarize itself with the detailed Form 990 informational filing requirements, aligning our historic financial information with the 990 requirements, along with an associated search for Certified Professional Accountant (CPA) for tax return preparation/assistance. Going forward, Delaware SEC intends to comply with all Form 990 filing requirements. In addition, I have designed procedures to ensure that future officer transition will include the Form 990 filing requirements and associated completion procedures. Again, I sincerely apologize and hope that you will consider the abatement of penalties or any late filing fees owed for "reasonable cause". I am willing to provide any clarifications that you may require. Please free to contact me at 717-693-5142. Sincerely, Carter Ruby, VP of Finance, Delaware SEC Chapter, Sigma Phi Epsilon Fraternity.
ReturnHeader/BuildTS02024-08-08 14:25:15Z
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ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0VP of Finance
ReturnHeader/BusinessOfficerGrp/PhoneNum08043531901
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-08-12
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ReturnHeader/Filer/PhoneNum08043531901
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ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerPersonGrp/PhoneNum05869426583
ReturnHeader/PreparerPersonGrp/PreparationDt02024-08-12
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Norman Klonowski CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02024-08-14T08:00:09-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02022-07-01
ReturnHeader/TaxPeriodEndDt02023-06-30
ReturnHeader/TaxYr02022

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