Liabilities / Assets
49th percentile
Higher debt load relative to assets than 49% of similar nonprofits.
EIN 22-1281800 • 501(c)7 • Smyrna, TN
Profile
To promote fellowship through education, leadership, and civic involvement.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
49th percentile
Higher debt load relative to assets than 49% of similar nonprofits.
Liabilities / Revenue
42nd percentile
Higher debt load relative to revenue than 42% of similar nonprofits.
Net Margin
20th percentile
Higher net margin than 20% of similar nonprofits.
Top Officer Pay
Score unavailable
No filing with officer rows is available for this organization yet.
Asset Growth
80th percentile
Faster asset growth than 80% of similar nonprofits.
Revenue Growth
16th percentile
Faster revenue growth than 16% of similar nonprofits.
Assets
Up$3,071,231
Up $297,665 (+11%) from 2023
Liabilities
Up$450,986
Up $277,651 (+160%) from 2023
Net Assets
Up$2,620,245
Up $20,014 (+0.8%) from 2023
Revenue
Down$3,025,517
Down $222,021 (-6.8%) from 2023
Expenses
Down$3,204,280
Down $1,200,322 (-27%) from 2023
Net Income
Up-$178,763
Up $978,301 (+85%) from 2023
Most recent year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.
To promote fellowship through education, leadership, and civic involvement.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Prepaid Expenses and Deferred Charges | $189,218 | $2,362,655 | ▲ $2,173,437 |
| Savings and Temporary Cash Investments | $870,432 | - | - |
| Investments Other Securities | $293,137 | $226,879 | ▼ $66,258 |
| Cash and Non-Interest-Bearing Accounts | $1,028,152 | $146,826 | ▼ $881,326 |
| Accounts Receivable | $136,015 | $146,092 | ▲ $10,077 |
| Inventories for Sale or Use | $7,445 | $7,445 | → $0 |
| Land, Buildings, and Equipment, Net | $0 | $0 | → $0 |
| Total Assets | $2,773,566 | $3,071,231 | ▲ $297,665 |
| Other Assets Total | $249,167 | $181,334 | ▼ $67,833 |
| Liabilities | |||
| Other Liabilities | $166,810 | $264,128 | ▲ $97,318 |
| Deferred Revenue | $6,525 | $186,858 | ▲ $180,333 |
| Total Liabilities | $173,335 | $450,986 | ▲ $277,651 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $2,600,231 | $2,620,245 | ▲ $20,014 |
| Total Net Assets Fund Balance | $2,600,231 | $2,620,245 | ▲ $20,014 |
| Total Liabilities and Net Assets / Fund Balance | $2,773,566 | $3,071,231 | ▲ $297,665 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $0 | $112,695 | $112,695 |
| Other Assets Org | $153,914 | - | - |
| Other Securities | $226,879 | - | - |
| Name | Title |
|---|---|
| Jonathan M Frost | CEO |
| Brian Devot | G. 1st Cnslr/g. 3rd Cnslr |
| Peter Georgantopoulos | G. 1st Counselor (st 6/8/24) |
| Christian Miele | G. 2nd Counselor/g. Sage |
| Justin Todoroff | G. 3rd Cnslr/g. 2nd Cnslr |
| Brian-patrick Kurisky | G. 4th Counselor (end 6/8/24) |
| Jeff Cline | G. 4th Counselor (st 6/8/24) |
| Ryan Post | Grand Herald (end 6/8/24) |
| Bradly Ferguson | Grand Herald (st 6/8/24) |
| Wesley Varney | Grand Sage/past Grand Sage |
| Joseph Palazzolo | Past Grand Sage (end 6/8/24) |
| Contractor | Services | Location | Compensation |
|---|---|---|---|
| Association And Organization Services I | Management Services | 745 PINE GROVE RD, Smithville, TN 37166 | $2,116,727 |
| Line Item | Amount |
|---|---|
| Other Expenses | $3,204,280 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Fees for Services Management | - | - | - | $2,116,727 |
| Insurance | - | - | - | $886,907 |
| Fees for Services Legal | - | - | - | $85,561 |
| Other Expenses | - | - | - | $2,142 |
| Total Functional Expenses | $0 | $0 | $0 | $3,204,280 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $3,204,280 |
| Total Expenses per Audited Statements | $3,204,280 |
| Total Expenses per Form 990 | $3,204,280 |
| Expenses Not Reported on Financial Statements | $0 |
| Expenses Not Reported on Form 990 | $0 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Interested Party | Relationship | Description | Shared Revenue | Amount |
|---|---|---|---|---|
| Jonathan Frost | Ceo/officer of Both Organizations | Jonathan Frost Is the CEO of Both Sigma Pi Fraternity and Its Management Company, Association and Organization Solutions. | No | $151,400 |
| Liability | Amount |
|---|---|
| Reserve for Liability Insurance | $240,916 |
| Operating Lease Liability | $23,212 |
“Association and organization solutions (aos) is a separate legal entity with its own board of directors. In october 2022, the fraternity entered into a management services agreement with aos for management, advisory and consulting services related to most all of the affairs and operations of the fraternity. Aos works under the discretion of the grand council to meet the ongoing needs of the fraternity, but otherwise, has been empowered to perform and oversee the services for the fraternity on its own. A management fee arrangement is in place and will be evaluated on a periodic basis. The management represents all amounts due to the fraternity by charters and/or provisional chapters, alumni associations, other recognized and/or affiliated groups of the fraternity, as well as individual records of prospective, initiatives and alumnus members of the fraternity, less amounts paid for insurance. Expenses under the arrangement are reported as management fees in the statement of functional expenses and are allocated between program services and supporting services. Total management fee expense for the year ended june 30, 2024 totaled $2,120,552. Total prepaid management fees as of june 30, 2024 were $2,136,479.”
“Individuals are members, or brothers, of the fraternity.”
“The convocation of the grand chapter is held biennially. All amendments to the bylaws which may have been promulgated by the grand council subsequent to the last convocation are considered and ratified or rejected.”
“Sigma pi fraternity international, inc. Engages its cpa firm to complete form 990, 990-t and their supporting schedules. Sigma pi fraternity, international inc.'s management reviews the filings before submission to the irs or other agencies.”
“ANNUAL DISCLOSURES”
“Sigma pi fraternity, international inc. Has chosen not to make its governing documents, conflicts of interest policy and financial statements available to the public.”
“Management performs an evaluation of all income tax positions taken or expected to be taken in the course of preparing the fraternity's income tax returns to determine whether the income tax positions meet a "more likely than not" standard of being sustained under examination by the applicable taxing authorities. Management has performed its evaluation of all income tax positions taken on all open income tax returns and has determined that there were no positions taken that do not meet the "more likely than not" standard. Accordingly, there are no provisions for income taxes, penalties or interest receivable or payable relating to uncertain income tax positions in the accompanying financial statements.”
“GRANT TO ORGANIZATION”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | 0 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 136015 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 146092 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | TO PROMOTE FELLOWSHIP THROUGH EDUCATION, LEADERSHIP, AND CIVIC INVOLVEMENT. |
| IRS990/AddressChangeInd | 0 | X |
| IRS990/AllOtherContributionsAmt | 0 | 20000 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/AuditCommitteeInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | JENNIFER WYATT |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 6159212302 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 479 SAM RIDLEY PKWY STE 105 |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | SMYRNA |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | TN |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 37167 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | 0 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 1 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 1028152 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 146826 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 1 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 0 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/ContractorCompensationGrp/CompensationAmt | 0 | 2116727 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 0 | 745 PINE GROVE RD |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 0 | SMITHVILLE |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 0 | TN |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 0 | 37166 |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 0 | ASSOCIATION AND ORGANIZATION SERVICES I |
| IRS990/ContractorCompensationGrp/ServicesDesc | 0 | MANAGEMENT SERVICES |
| IRS990/CostOfGoodsSoldAmt | 0 | 0 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 30000 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 3260 |
| IRS990/CYOtherExpensesAmt | 0 | 3204280 |
| IRS990/CYOtherRevenueAmt | 0 | 92278 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 2899979 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -178763 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/CYTotalExpensesAmt | 0 | 3204280 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 3025517 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 1 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 6525 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 186858 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 1 |
| IRS990/Desc | 0 | THE FRATERNITY PROVIDES MAINTENANCE AND SUPPORT OF CHARTER PROGRAMS ESTABLISHING SCHOLARSHIPS, LEADERSHIP, FELLOWSHIP, AND CIVIC INVOLVEMENT OF MEMBERS. THE FRATERNITY OPERATES NUMEROUS PROGRAMS INCLUDING THE FOLLOWING: INSURANCE - THE FRATERNITY PROVIDES RISK AND CLAIMS MANAGEMENT SERVICES TO THE INDIVIDUAL CHAPTERS WHICH INCLUDE OBTAINING AND ADMINISTERING LIABILITY INSURANCE COVERAGE. IT ALSO ADMINISTERS CLAIMS RELATED LEGAL SERVICES AND CLAIMS PAYMENTS FOR THE DEDUCTIBLE PORTION OF ALL LIABILITY CLAIMS OF THE FRATERNITY CHAPTERS.CHAPTER SERVICES - THE FRATERNITY PROVIDES ORGANIZATIONAL SUPPORT AND LEADERSHIP TRAINING TO INDIVIDUAL CHAPTERS AND COLONIES LOCATED THROUGHOUT THE UNITED STATES AND CANADA. CHAPTERS AND COLONIES ARE SEPARATE LEGAL ENTITIES, AND ARE PRIMARILY ORGANIZED AS UNINCORPORATED ASSOCIATIONS. ACCORDINGLY, THE ACCOUNTS OF THE INDIVIDUAL CHAPTERS ARE NOT REPORTED IN THE ACCOMPANYING FINANCIAL STATEMENTS.HOUSING - THE FRATERNITY SOMETIMES PROVIDES SMALL LOANS TO CHAPTERS AND COLONIES TO BE USED IN OBTAINING HOUSING. IT ALSO PROVIDES AN ADVISORY COMMITTEE THAT REVIEWS CONTRACTS AND PROVIDES ADVICE TO THE CHAPTERS AND COLONIES SEEKING HOUSING.COMMUNICATION - THE FRATERNITY SPONSORS A QUARTERLY PUBLICATION AND WEBSITE WITH NEWS OF EVENTS AND ACTIVITIES OF INTEREST TO MEMBERS AND ALUMNI.EXPANSION - THE FRATERNITY CONDUCTS RECRUITMENT ACTIVITIES AND SUPPORTS THE FORMATION OF NEW CHAPTERS AND COLONIES IN PROMOTION OF ITS MEMBERSHIP.CONVOCATION - THE FRATERNITY CONDUCTS A BIENNIAL CONVOCATION HELD ON EVEN NUMBERED YEARS TO ASSEMBLE REPRESENTATIVES FROM ACROSS THE MEMBERSHIP AND CHAPTERS AND TO CONDUCT BUSINESS AFFAIRS OF THE FRATERNITY.MIDYEAR CONFERENCE AND TONY SIRESS LEADERSHIP SUMMIT - MIDYEAR IS A VOLUNTARY, ANNUAL PROGRAM HELD IN JANUARY AND PROVIDES TRAINING TO FRATERNITY OFFICERS AND RECRUITMENT CHAIRMEN. THE TONY SIRESS LEADERSHIP SUMMIT IS A COMPLIMENTARY ANNUAL LEADERSHIP PROGRAM DESIGNED FOR THE PRESIDENTS ACROSS THE FRATERNITY. |
| IRS990/DescribedInSection501c3Ind | 0 | 0 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 0 |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 2615174 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 85561 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 2116727 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 20.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 10 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 8 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 9 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 8 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 9 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | BRADLY FERGUSON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | JONATHAN M FROST |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | BRIAN DEVOT |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | BRIAN-PATRICK KURISKY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | CHRISTIAN MIELE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | JEFF CLINE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | JOSEPH PALAZZOLO |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | JUSTIN TODOROFF |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | PETER GEORGANTOPOULOS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | RYAN POST |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 10 | WESLEY VARNEY |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | GRAND HERALD (ST 6/8/24) |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | CEO |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | G. 1ST CNSLR/G. 3RD CNSLR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | G. 4TH COUNSELOR (END 6/8/24) |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | G. 2ND COUNSELOR/G. SAGE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | G. 4TH COUNSELOR (ST 6/8/24) |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | PAST GRAND SAGE (END 6/8/24) |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | G. 3RD CNSLR/G. 2ND CNSLR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | G. 1ST COUNSELOR (ST 6/8/24) |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | GRAND HERALD (END 6/8/24) |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | GRAND SAGE/PAST GRAND SAGE |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 0 |
| IRS990/Form990TFiledInd | 0 | 1 |
| IRS990/FormationYr | 0 | 1923 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GainOrLossGrp/SecuritiesAmt | 0 | -9923 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 7 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt | 0 | 85231 |
| IRS990/GrossReceiptsAmt | 0 | 3120671 |
| IRS990/GrossReceiptsForPublicUseAmt | 0 | 0 |
| IRS990/GrossRentsGrp/RealAmt | 0 | 8265 |
| IRS990/GrossSalesOfInventoryAmt | 0 | 2776 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 7 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIIInd | 0 | X |
| IRS990/InitiationFeesAndCapContriAmt | 0 | 0 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 886907 |
| IRS990/InventoriesForSaleOrUseGrp/BOYAmt | 0 | 7445 |
| IRS990/InventoriesForSaleOrUseGrp/EOYAmt | 0 | 7445 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 13183 |
| IRS990/InvestmentIncomeGrp/UnrelatedBusinessRevenueAmt | 0 | 13183 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt | 0 | 293137 |
| IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt | 0 | 226879 |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 112695 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 0 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 0 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 112695 |
| IRS990/LegalDomicileStateCd | 0 | IN |
| IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt | 0 | 95154 |
| IRS990/LessRentalExpensesGrp/RealAmt | 0 | 0 |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 1 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 1 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | TO PROMOTE FELLOWSHIP THROUGH EDUCATION, LEADERSHIP, AND CIVIC INVOLVEMENT. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 2600231 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 2620245 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | -9923 |
| IRS990/NetGainOrLossInvestmentsGrp/UnrelatedBusinessRevenueAmt | 0 | -9923 |
| IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt | 0 | 2776 |
| IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 2776 |
| IRS990/NetRentalIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt | 0 | 8265 |
| IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 8265 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | 17577 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 2600231 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 2620245 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 249167 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 181334 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/Desc | 0 | BAD DEBT EXPENSE |
| IRS990/OtherExpensesGrp/Desc | 1 | OTHER EXPENSES |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 112943 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 2142 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 166810 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 264128 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 900099 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 1 | 900099 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 2 | 611600 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | FINES AND PENALTIES |
| IRS990/OtherRevenueMiscGrp/Desc | 1 | FINANCE CHARGES |
| IRS990/OtherRevenueMiscGrp/Desc | 2 | MISCELLANEOUS |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 25501 |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 1 | 6836 |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 2 | 1921 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 25501 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 1 | 6836 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 2 | 1921 |
| IRS990/OtherRevenueTotalAmt | 0 | 34258 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PoliciesReferenceChaptersInd | 0 | 1 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 189218 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 2362655 |
| IRS990/PrincipalOfficerNm | 0 | JONATHAN FROST |
| IRS990/PriorPeriodAdjustmentsAmt | 0 | 181200 |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 611600 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | MEMBERSHIP DUES |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 2899979 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 2899979 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 42464 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 1035000 |
| IRS990/PYInvestmentIncomeAmt | 0 | 40846 |
| IRS990/PYOtherExpensesAmt | 0 | 3189815 |
| IRS990/PYOtherRevenueAmt | 0 | 64140 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 3100088 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -1157064 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 179787 |
| IRS990/PYTotalExpensesAmt | 0 | 4404602 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 3247538 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -178763 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/RelatedOrganizationsAmt | 0 | 10000 |
| IRS990/RentalIncomeOrLossGrp/RealAmt | 0 | 8265 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 1 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 1 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 1 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RevenueAmt | 0 | 2945278 |
| IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt | 0 | 46979 |
| IRS990/RoyaltiesRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 46979 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 870432 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | 1 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 0 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 112695 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 112695 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 3204280 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/NetUnrealizedGainsInvstAmt | 0 | 17577 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 0 | 22731 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 1 | 4689 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 2 | 153914 |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 0 | OPERATING LEASE, RIGHT-OF-USE ASSET |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 1 | OTHER ASSETS |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 2 | MEMBERSHIP IN FRMT, LTD. |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 240916 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 23212 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | RESERVE FOR LIABILITY INSURANCE |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | OPERATING LEASE LIABILITY |
| IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt | 0 | 226879 |
| IRS990ScheduleD/OtherSecuritiesGrp/Desc | 0 | INVESTMENTS, AT FAIR VALUE |
| IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd | 0 | F |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 17577 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 3025517 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | MANAGEMENT PERFORMS AN EVALUATION OF ALL INCOME TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN THE COURSE OF PREPARING THE FRATERNITY'S INCOME TAX RETURNS TO DETERMINE WHETHER THE INCOME TAX POSITIONS MEET A "MORE LIKELY THAN NOT" STANDARD OF BEING SUSTAINED UNDER EXAMINATION BY THE APPLICABLE TAXING AUTHORITIES. MANAGEMENT HAS PERFORMED ITS EVALUATION OF ALL INCOME TAX POSITIONS TAKEN ON ALL OPEN INCOME TAX RETURNS AND HAS DETERMINED THAT THERE WERE NO POSITIONS TAKEN THAT DO NOT MEET THE "MORE LIKELY THAN NOT" STANDARD. ACCORDINGLY, THERE ARE NO PROVISIONS FOR INCOME TAXES, PENALTIES OR INTEREST RECEIVABLE OR PAYABLE RELATING TO UNCERTAIN INCOME TAX POSITIONS IN THE ACCOMPANYING FINANCIAL STATEMENTS. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | GRANT TO ORGANIZATION |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART X, LINE 2: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | PART XII, LINE 4B - OTHER ADJUSTMENTS: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 0 |
| IRS990ScheduleD/TotalBookValueOtherAssetsAmt | 0 | 181334 |
| IRS990ScheduleD/TotalBookValueSecuritiesAmt | 0 | 226879 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 3204280 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 264128 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 3025517 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 3043094 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 3204280 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm | 0 | JONATHAN FROST |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt | 0 | CEO/OFFICER OF BOTH ORGANIZATIONS |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd | 0 | 0 |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt | 0 | 151400 |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc | 0 | JONATHAN FROST IS THE CEO OF BOTH SIGMA PI FRATERNITY AND ITS MANAGEMENT COMPANY, ASSOCIATION AND ORGANIZATION SOLUTIONS. |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | ASSOCIATION AND ORGANIZATION SOLUTIONS (AOS) IS A SEPARATE LEGAL ENTITY WITH ITS OWN BOARD OF DIRECTORS. IN OCTOBER 2022, THE FRATERNITY ENTERED INTO A MANAGEMENT SERVICES AGREEMENT WITH AOS FOR MANAGEMENT, ADVISORY AND CONSULTING SERVICES RELATED TO MOST ALL OF THE AFFAIRS AND OPERATIONS OF THE FRATERNITY. AOS WORKS UNDER THE DISCRETION OF THE GRAND COUNCIL TO MEET THE ONGOING NEEDS OF THE FRATERNITY, BUT OTHERWISE, HAS BEEN EMPOWERED TO PERFORM AND OVERSEE THE SERVICES FOR THE FRATERNITY ON ITS OWN. A MANAGEMENT FEE ARRANGEMENT IS IN PLACE AND WILL BE EVALUATED ON A PERIODIC BASIS. THE MANAGEMENT REPRESENTS ALL AMOUNTS DUE TO THE FRATERNITY BY CHARTERS AND/OR PROVISIONAL CHAPTERS, ALUMNI ASSOCIATIONS, OTHER RECOGNIZED AND/OR AFFILIATED GROUPS OF THE FRATERNITY, AS WELL AS INDIVIDUAL RECORDS OF PROSPECTIVE, INITIATIVES AND ALUMNUS MEMBERS OF THE FRATERNITY, LESS AMOUNTS PAID FOR INSURANCE. EXPENSES UNDER THE ARRANGEMENT ARE REPORTED AS MANAGEMENT FEES IN THE STATEMENT OF FUNCTIONAL EXPENSES AND ARE ALLOCATED BETWEEN PROGRAM SERVICES AND SUPPORTING SERVICES. TOTAL MANAGEMENT FEE EXPENSE FOR THE YEAR ENDED JUNE 30, 2024 TOTALED $2,120,552. TOTAL PREPAID MANAGEMENT FEES AS OF JUNE 30, 2024 WERE $2,136,479. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | INDIVIDUALS ARE MEMBERS, OR BROTHERS, OF THE FRATERNITY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE CONVOCATION OF THE GRAND CHAPTER IS HELD BIENNIALLY. ALL AMENDMENTS TO THE BYLAWS WHICH MAY HAVE BEEN PROMULGATED BY THE GRAND COUNCIL SUBSEQUENT TO THE LAST CONVOCATION ARE CONSIDERED AND RATIFIED OR REJECTED. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | SIGMA PI FRATERNITY INTERNATIONAL, INC. ENGAGES ITS CPA FIRM TO COMPLETE FORM 990, 990-T AND THEIR SUPPORTING SCHEDULES. SIGMA PI FRATERNITY, INTERNATIONAL INC.'S MANAGEMENT REVIEWS THE FILINGS BEFORE SUBMISSION TO THE IRS OR OTHER AGENCIES. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | ANNUAL DISCLOSURES |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | SIGMA PI FRATERNITY, INTERNATIONAL INC. HAS CHOSEN NOT TO MAKE ITS GOVERNING DOCUMENTS, CONFLICTS OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION A, LINE 3 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION A, LINE 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION A, LINE 7B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART VI, SECTION B, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990/SchoolOperatingInd | 0 | 0 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 0 | TN |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | 0 |
| IRS990/SubjectToProxyTaxInd | 0 | 0 |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
| IRS990/TotalAssetsBOYAmt | 0 | 2773566 |
| IRS990/TotalAssetsEOYAmt | 0 | 3071231 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 2773566 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 3071231 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
| IRS990/TotalContributionsAmt | 0 | 30000 |
| IRS990/TotalEmployeeCnt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 3204280 |
| IRS990/TotalGrossUBIAmt | 0 | 50239 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 173335 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 450986 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 173335 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 450986 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 2600231 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 2620245 |
| IRS990/TotalOtherCompensationAmt | 0 | 0 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 2615174 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 2899979 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 2945278 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 3025517 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 50239 |
| IRS990/TotalVolunteersCnt | 0 | 100 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 2773566 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 3071231 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | 1 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 479 SAM RIDLEY PKWY STE 105 |
| IRS990/USAddress/CityNm | 0 | SMYRNA |
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