Civic Intelligence

Sigma Phi Epsilon Fraternity North Carolina Mu

990EZ • Fiscal year 2022 • EIN 20-3825601

Jul 01, 2021 to Jun 30, 2022 • Filed on Mar 23, 2023

Organization Profileelon.sigep.org
2971 Campus BoxElon, NC 27244

(804) 353-1901

Siviq Scores

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

Liabilities / Assets

53rd percentile

0.00x

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

2022 filings • 501(c)7 • <$500k nonprofits • Source year 2022

Liabilities / Revenue

53rd percentile

0.00x

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

2022 filings • 501(c)7 • <$500k nonprofits • Source year 2022

Net Margin

54th percentile

4.3%

Higher net margin than 54% of similar nonprofits.

2022 filings • 501(c)7 • <$500k nonprofits • Source year 2022

Top Officer Pay

93rd percentile

$0

Higher top officer pay than 93% of similar nonprofits.

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

2022 filings • 501(c)7 • <$500k nonprofits • Source year 2022

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2022

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2022

Balance Sheet
Liabilities / Assets53rd percentile

Assets

Down

$13,668

Down $8,753 (-39%) from 2014

Net Assets

$13,668

No earlier filing loaded for comparison.

Liabilities

Flat

$0

Flat from 2014

Revenue And Expenses
Liabilities / Revenue53rd percentileNet Margin54th percentile

Revenue

Up

$82,553

Up $14,334 (+21%) from 2014

Expenses

Up

$78,986

Up $13,603 (+21%) from 2014

Net Income

Up

$3,567

Up $731 (+26%) from 2014

Historical Trend

Balance Sheet Trend

Asset GrowthScore unavailable

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

$30K$20K$10K$0Assets 2011: $13,967Liabilities 2011: $02011Assets 2012: $25,743Liabilities 2012: $02012Assets 2013: $11,121Liabilities 2013: $02013Assets 2014: $22,421Liabilities 2014: $02014Assets 2022: $13,668Liabilities 2022: $0Net Assets 2022: $13,6682022Assets 2023: $25,451Liabilities 2023: $0Net Assets 2023: $25,4512023Assets 2024: $17,652Liabilities 2024: $0Net Assets 2024: $17,6522024Assets 2025: $19,700Liabilities 2025: $0Net Assets 2025: $19,7002025

Highlighted filing

2022

Assets$13,668
Liabilities$0
Net Assets$13,668
Open 2022 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$150K$100K$50K$0-$50KRevenue 2011: $70,556Expenses 2011: $60,793Net Income 2011: $9,7632011Revenue 2012: $74,036Expenses 2012: $62,260Net Income 2012: $11,7762012Revenue 2013: $75,309Expenses 2013: $86,930Net Income 2013: -$11,6212013Revenue 2014: $68,219Expenses 2014: $65,383Net Income 2014: $2,8362014Revenue 2022: $82,553Expenses 2022: $78,986Net Income 2022: $3,5672022Revenue 2023: $101,954Expenses 2023: $90,171Net Income 2023: $11,7832023Revenue 2024: $104,525Expenses 2024: $112,324Net Income 2024: -$7,7992024Revenue 2025: $109,616Expenses 2025: $107,568Net Income 2025: $2,0482025

Highlighted filing

2022

Revenue$82,553
Expenses$78,986
Net Income$3,567
Open 2022 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
Mar 23, 2023
Return Version
2021v4.0
Gross Receipts
$82,553
Mission and Program Overview

Mission

Social Club - Fraternity: 91 Members.

Social Club: Fraternity. 96 Members.

Program Services

DescriptionGrantsExpenses
Social Events/Gatherings--
Member Education and Enrichment--
Community Service and Philanthropy--
Compensation and Service Providers
Top Officer Pay93rd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Cole BrownPresidentPT$0--
Thomas CharetteVP Of ProgrammingPT$0--
Karsen WilliamsVP Of Sigep Learning CommunityPT$0--
Michael GunVP Of FinancePT$0--
Aiden ConnollyVP Of Member DevelopmentPT$0--
Jack MckennaVP Of RecruitmentPT$0--
Connor SmithVP Of CommunicationPT$0--
Peter DesantisChaplainPT$0--
Filing and Contact Details

Filer

Filer Name
Sigma Phi Epsilon Fraternity North Carolina Mu Chapter
EIN
20-3825601
Phone
8043531901
Address
2971 Campus Box, Elon, NC 27244

Signing Officer

Name
Dylan Berger
Title
Vice President of Finance
Phone
9084778736
Signed
2023-03-23
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. EIN: 54-0379370. 310 S Arthur Ashe Blvd, Richmond, VA. 23220. Amount: $29,328. Relationship: Central Organization. Classification: Payment to Affiliate: Dues, Insurance, and Brotherhood Activities.”

Form 990-EZ, Part I, Line 16

“Chapter Operations: $44,873, Inter-Fraternity Dues: $2,430, Fraternity Apparel: $704.”

Raw XML Appendix158 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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IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0Cole Brown
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1Thomas Charette
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3Michael Gun
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1VP of Programming
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2VP of SigEp Learning Community
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3VP of Finance
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5VP of Recruitment
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6VP of Communication
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt7Chaplain
IRS990EZ/OperateHospitalInd00
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd00
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IRS990EZ/OtherAssetsTotalDetail/BOYAmt00
IRS990EZ/OtherAssetsTotalDetail/EOYAmt00
IRS990EZ/OtherChangesInNetAssetsAmt00
IRS990EZ/OtherExpensesTotalAmt048007
IRS990EZ/OtherRevenueTotalAmt00
IRS990EZ/PoliticalCampaignActyInd00
IRS990EZ/PrimaryExemptPurposeTxt0Social Club: Fraternity. 96 Members.
IRS990EZ/PrintingPublicationsPostageAmt00
IRS990EZ/ProgramServiceRevenueAmt00
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Grantee: Sigma Phi Epsilon Fraternity, Inc. EIN: 54-0379370. 310 S Arthur Ashe Blvd, Richmond, VA. 23220. Amount: $29,328. Relationship: Central Organization. Classification: Payment to Affiliate: Dues, Insurance, and Brotherhood Activities.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Chapter Operations: $44,873, Inter-Fraternity Dues: $2,430, Fraternity Apparel: $704.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990-EZ, Part I, Line 10
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990-EZ, Part I, Line 16
ReasonableCauseExplanation/ExplanationTxt0Dear Sir/Madam: I am writing to request an abatement of any penalties or any late filing fees that may be assessed for the late filing of the Fiscal 2022, tax Form 990, due on November 15, 2022. I acknowledge and sincerely apologize for the late filing of our Chapter's tax Form 990. The North Carolina Mu Chapter of Sigma Phi Epsilon Fraternity is a tax-exempt organization operating under Internal Revenue Code Section 501c7. North Carolina Mu is a college fraternity supported by dues paying members to provide an opportunity for members to commingle, engage in personal contact, and pursue common goals and aspirations. Personally, I am the Treasurer for the fraternity, and I am responsible for the ultimate filing of the tax Form 990. I was recently elected to the Treasurer governance position and only then I became aware that a Form 990 was annually required to be filed. The governance responsibilities of a college fraternity are extremely fluid due to officers being in transition annually due to graduation from school. This coupled with the school and fraternity challenges resulting from the Covid pandemic, I believe primarily lead to the inadvertent late filing oversight on North Carolina Mu'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 North Carolina Mu 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 908-477-8739 Sincerely, Dylan Berger Treasurer, North Carolina Mu Chapter
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ReturnHeader/PreparerPersonGrp/PhoneNum05869426583
ReturnHeader/PreparerPersonGrp/PreparationDt02023-03-23
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Norman Klonowski CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02023-03-24T09:08:35-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02021-07-01
ReturnHeader/TaxPeriodEndDt02022-06-30
ReturnHeader/TaxYr02021

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2022 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$13,668
Liabilities
$0
Net assets
$13,668
Revenue
$82,553
Expenses
$78,986
Net income
$3,567
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.20$0.00$0.20$1.10$1.08$0.02
2024Detailed filing. Detailed filing data is available for this year.$0.18$0.00$0.18$1.05$1.12$0.08
2023Detailed filing. Detailed filing data is available for this year.$0.25$0.00$0.25$1.02$0.90$0.12
2022Detailed filing. Detailed filing data is available for this year.$0.14$0.00$0.14$0.83$0.79$0.04
2014Summary only. Only limited summary data is available for this year.$0.22$0.00$0.68$0.65$0.03
2013Summary only. Only limited summary data is available for this year.$0.11$0.00$0.75$0.87$0.12
2012Summary only. Only limited summary data is available for this year.$0.26$0.00$0.74$0.62$0.12
2011Summary only. Only limited summary data is available for this year.$0.14$0.00$0.71$0.61$0.10