Civic Intelligence

Sigma Pi Fraternity International Inc

EIN 22-1281800 • 501(c)7 • Smyrna, TN

Profile

To promote fellowship through education, leadership, and civic involvement.

479 Sam Ridley Pkwy Ste 105Smyrna, TN 37167

www.sigmapi.org

Siviq Scores

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

Liabilities / Assets

49th percentile

0.15x

Higher debt load relative to assets than 49% of similar nonprofits.

501(c)7 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

42nd percentile

0.15x

Higher debt load relative to revenue than 42% of similar nonprofits.

501(c)7 • $1M-$5M nonprofits • Source year 2024

Net Margin

20th percentile

-5.9%

Higher net margin than 20% of similar nonprofits.

501(c)7 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

80th percentile

11%

Faster asset growth than 80% of similar nonprofits.

501(c)7 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

16th percentile

-6.8%

Faster revenue growth than 16% of similar nonprofits.

501(c)7 • $1M-$5M nonprofits • Annualized from 2023 to 2024

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

Trend Graphs

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2011: $2,975,749Liabilities 2011: $937,865Net Assets 2011: $2,037,8842011Assets 2012: $3,137,699Liabilities 2012: $970,071Net Assets 2012: $2,167,6282012Assets 2013: $3,213,116Liabilities 2013: $817,080Net Assets 2013: $2,396,0362013Assets 2014: $2,858,685Liabilities 2014: $815,952Net Assets 2014: $2,042,7332014Assets 2015: $2,468,795Liabilities 2015: $605,543Net Assets 2015: $1,863,2522015Assets 2016: $2,550,776Liabilities 2016: $704,207Net Assets 2016: $1,846,5692016Assets 2017: $2,979,334Liabilities 2017: $555,699Net Assets 2017: $2,423,6352017Assets 2018: $3,269,312Liabilities 2018: $717,708Net Assets 2018: $2,551,6042018Assets 2019: $2,962,623Liabilities 2019: $359,141Net Assets 2019: $2,603,4822019Assets 2020: $3,141,090Liabilities 2020: $295,964Net Assets 2020: $2,845,1262020Assets 2021: $3,588,432Liabilities 2021: $324,520Net Assets 2021: $3,263,9122021Assets 2022: $4,010,997Liabilities 2022: $350,957Net Assets 2022: $3,660,0402022Assets 2023: $2,773,566Liabilities 2023: $173,335Net Assets 2023: $2,600,2312023Assets 2024: $3,071,231Liabilities 2024: $450,986Net Assets 2024: $2,620,2452024

Highlighted filing

2024

Assets$3,071,231
Liabilities$450,986
Net Assets$2,620,245

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2011: $1,956,0202011Expenses 2012: $1,716,6652012Revenue 2013: $2,324,200Expenses 2013: $2,093,390Net Income 2013: $230,8102013Revenue 2014: $1,880,043Expenses 2014: $2,233,937Net Income 2014: -$353,8942014Revenue 2015: $2,555,301Expenses 2015: $2,732,601Net Income 2015: -$177,3002015Revenue 2016: $2,311,734Expenses 2016: $2,326,408Net Income 2016: -$14,6742016Revenue 2017: $2,806,586Expenses 2017: $2,237,322Net Income 2017: $569,2642017Revenue 2018: $2,321,881Expenses 2018: $2,185,753Net Income 2018: $136,1282018Revenue 2019: $2,911,547Expenses 2019: $2,864,435Net Income 2019: $47,1122019Revenue 2020: $2,468,605Expenses 2020: $2,227,677Net Income 2020: $240,9282020Revenue 2021: $2,792,860Expenses 2021: $2,381,011Net Income 2021: $411,8492021Revenue 2022: $3,002,787Expenses 2022: $2,561,576Net Income 2022: $441,2112022Revenue 2023: $3,247,538Expenses 2023: $4,404,602Net Income 2023: -$1,157,0642023Revenue 2024: $3,025,517Expenses 2024: $3,204,280Net Income 2024: -$178,7632024

Highlighted filing

2024

Revenue$3,025,517
Expenses$3,204,280
Net Income-$178,763

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.07$0.45$2.62$3.03$3.20$0.18
2023Detailed filing. Detailed filing data is available for this year.$2.77$0.17$2.60$3.25$4.40$1.16
2022Detailed filing. Detailed filing data is available for this year.$4.01$0.35$3.66$3.00$2.56$0.44
2021Detailed filing. Detailed filing data is available for this year.$3.59$0.32$3.26$2.79$2.38$0.41
2020Detailed filing. Detailed filing data is available for this year.$3.14$0.30$2.85$2.47$2.23$0.24
2019Detailed filing. Detailed filing data is available for this year.$2.96$0.36$2.60$2.91$2.86$0.05
2018Detailed filing. Detailed filing data is available for this year.$3.27$0.72$2.55$2.32$2.19$0.14
2017Detailed filing. Detailed filing data is available for this year.$2.98$0.56$2.42$2.81$2.24$0.57
2016Detailed filing. Detailed filing data is available for this year.$2.55$0.70$1.85$2.31$2.33$0.01
2015Detailed filing. Detailed filing data is available for this year.$2.47$0.61$1.86$2.56$2.73$0.18
2014Detailed filing. Detailed filing data is available for this year.$2.86$0.82$2.04$1.88$2.23$0.35
2013Summary only. Only limited summary data is available for this year.$3.21$0.82$2.40$2.32$2.09$0.23
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.14$0.97$2.17$1.72
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.98$0.94$2.04$1.96
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 14, 2025
Return Version
2023v6.0
Gross Receipts
$3,120,671
Mission and Program Overview

Mission

To promote fellowship through education, leadership, and civic involvement.

Balance Sheet Detail
LineBeginningEndChange
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 Categories

AssetBook ValueDepreciationBasis
Equipment$0$112,695$112,695
Other Assets Org$153,914--
Other Securities$226,879--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Jonathan M FrostCEO
Brian DevotG. 1st Cnslr/g. 3rd Cnslr
Peter GeorgantopoulosG. 1st Counselor (st 6/8/24)
Christian MieleG. 2nd Counselor/g. Sage
Justin TodoroffG. 3rd Cnslr/g. 2nd Cnslr
Brian-patrick KuriskyG. 4th Counselor (end 6/8/24)
Jeff ClineG. 4th Counselor (st 6/8/24)
Ryan PostGrand Herald (end 6/8/24)
Bradly FergusonGrand Herald (st 6/8/24)
Wesley VarneyGrand Sage/past Grand Sage
Joseph PalazzoloPast Grand Sage (end 6/8/24)

Highest Paid Contractors

ContractorServicesLocationCompensation
Association And Organization Services IManagement Services745 PINE GROVE RD, Smithville, TN 37166$2,116,727
Revenue and Support

Revenue Composition

Contributions and Grants
$30,000
Program Service Revenue
$2,899,979
Investment Income
$3,260
Other Revenue
$92,278
All Other Contributions
$20,000
Change in Net Assets
$-178,763

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,025,517
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$17,577
Total Revenue per Audited Statements
$3,043,094
Total Revenue per Form 990
$3,025,517
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
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

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
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

Audited Expense Reconciliation

Line ItemAmount
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
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
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Jonathan FrostCeo/officer of Both OrganizationsJonathan Frost Is the CEO of Both Sigma Pi Fraternity and Its Management Company, Association and Organization Solutions.No$151,400
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Reserve for Liability Insurance$240,916
Operating Lease Liability$23,212
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
Yes
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
Yes

Governance Explanations

Form 990, Part VI, Section A, Line 3

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.

Form 990, Part VI, Section A, Line 6

Individuals are members, or brothers, of the fraternity.

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

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.

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

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.

Form 990, Part VI, Section B, Line 12C

ANNUAL DISCLOSURES

Form 990, Part VI, Section C, Line 19

Sigma pi fraternity, international inc. Has chosen not to make its governing documents, conflicts of interest policy and financial statements available to the public.

Filing and Contact Details

Filer

Filer Name
Sigma Pi Fraternity International Inc
EIN
22-1281800
Phone
6159212300
Address
479 SAM RIDLEY PKWY STE 105, SMYRNA, TN 37167

Signing Officer

Name
Jonathan Frost
Title
CEO
Phone
6159212300
Signed
2025-05-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jonathan Frost
Formed
1923
Legal Domicile
In
Voting Board Members
7
Independent Board Members
7
Employees
0
Volunteers
100

Preparer

Firm
Kraftcpas Pllc
Address
555 GREAT CIRCLE ROAD, NASHVILLE, TN 37228
Preparer
Ken Youngstead
Phone
6152427351
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

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.

PART XII, LINE 4B - OTHER ADJUSTMENTS:

GRANT TO ORGANIZATION

Raw XML AppendixShowing 400 of 435 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/TitleTxt0GRAND HERALD (ST 6/8/24)
IRS990/Form990PartVIISectionAGrp/TitleTxt1CEO
IRS990/Form990PartVIISectionAGrp/TitleTxt2G. 1ST CNSLR/G. 3RD CNSLR
IRS990/Form990PartVIISectionAGrp/TitleTxt3G. 4TH COUNSELOR (END 6/8/24)
IRS990/Form990PartVIISectionAGrp/TitleTxt4G. 2ND COUNSELOR/G. SAGE
IRS990/Form990PartVIISectionAGrp/TitleTxt5G. 4TH COUNSELOR (ST 6/8/24)
IRS990/Form990PartVIISectionAGrp/TitleTxt6PAST GRAND SAGE (END 6/8/24)
IRS990/Form990PartVIISectionAGrp/TitleTxt7G. 3RD CNSLR/G. 2ND CNSLR
IRS990/Form990PartVIISectionAGrp/TitleTxt8G. 1ST COUNSELOR (ST 6/8/24)
IRS990/Form990PartVIISectionAGrp/TitleTxt9GRAND HERALD (END 6/8/24)
IRS990/Form990PartVIISectionAGrp/TitleTxt10GRAND SAGE/PAST GRAND SAGE
IRS990/Form990ProvidedToGvrnBodyInd00
IRS990/Form990TFiledInd01
IRS990/FormationYr01923
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GainOrLossGrp/SecuritiesAmt0-9923
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt07
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt085231
IRS990/GrossReceiptsAmt03120671
IRS990/GrossReceiptsForPublicUseAmt00
IRS990/GrossRentsGrp/RealAmt08265
IRS990/GrossSalesOfInventoryAmt02776
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt07
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InitiationFeesAndCapContriAmt00
IRS990/InsuranceGrp/TotalAmt0886907
IRS990/InventoriesForSaleOrUseGrp/BOYAmt07445
IRS990/InventoriesForSaleOrUseGrp/EOYAmt07445
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt013183
IRS990/InvestmentIncomeGrp/UnrelatedBusinessRevenueAmt013183
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt0293137
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt0226879
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0112695
IRS990/LandBldgEquipBasisNetGrp/BOYAmt00
IRS990/LandBldgEquipBasisNetGrp/EOYAmt00
IRS990/LandBldgEquipCostOrOtherBssAmt0112695
IRS990/LegalDomicileStateCd0IN
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt095154
IRS990/LessRentalExpensesGrp/RealAmt00
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd01
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0TO PROMOTE FELLOWSHIP THROUGH EDUCATION, LEADERSHIP, AND CIVIC INVOLVEMENT.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt02600231
IRS990/NetAssetsOrFundBalancesEOYAmt02620245
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0-9923
IRS990/NetGainOrLossInvestmentsGrp/UnrelatedBusinessRevenueAmt0-9923
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt02776
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt02776
IRS990/NetRentalIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt08265
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt08265
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt017577
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt02600231
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt02620245
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd00
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0249167
IRS990/OtherAssetsTotalGrp/EOYAmt0181334
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0BAD DEBT EXPENSE
IRS990/OtherExpensesGrp/Desc1OTHER EXPENSES
IRS990/OtherExpensesGrp/TotalAmt0112943
IRS990/OtherExpensesGrp/TotalAmt12142
IRS990/OtherLiabilitiesGrp/BOYAmt0166810
IRS990/OtherLiabilitiesGrp/EOYAmt0264128
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/BusinessCd1900099
IRS990/OtherRevenueMiscGrp/BusinessCd2611600
IRS990/OtherRevenueMiscGrp/Desc0FINES AND PENALTIES
IRS990/OtherRevenueMiscGrp/Desc1FINANCE CHARGES
IRS990/OtherRevenueMiscGrp/Desc2MISCELLANEOUS
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt025501
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt16836
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt21921
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt025501
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt16836
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt21921
IRS990/OtherRevenueTotalAmt034258
IRS990/PartialLiquidationInd00
IRS990/PoliciesReferenceChaptersInd01
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0189218
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt02362655
IRS990/PrincipalOfficerNm0JONATHAN FROST
IRS990/PriorPeriodAdjustmentsAmt0181200
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611600
IRS990/ProgramServiceRevenueGrp/Desc0MEMBERSHIP DUES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt02899979
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt02899979
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt042464
IRS990/PYGrantsAndSimilarPaidAmt01035000
IRS990/PYInvestmentIncomeAmt040846
IRS990/PYOtherExpensesAmt03189815
IRS990/PYOtherRevenueAmt064140
IRS990/PYProgramServiceRevenueAmt03100088
IRS990/PYRevenuesLessExpensesAmt0-1157064
IRS990/PYSalariesCompEmpBnftPaidAmt0179787
IRS990/PYTotalExpensesAmt04404602
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt03247538
IRS990/ReconcilationRevenueExpnssAmt0-178763
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RelatedOrganizationsAmt010000
IRS990/RentalIncomeOrLossGrp/RealAmt08265
IRS990/ReportInvestmentsOtherSecInd01
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt02945278
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt046979
IRS990/RoyaltiesRevenueGrp/UnrelatedBusinessRevenueAmt046979
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0870432
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/EquipmentGrp/BookValueAmt00
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0112695
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0112695
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt03204280
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/NetUnrealizedGainsInvstAmt017577
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt022731
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt14689
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt2153914
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0OPERATING LEASE, RIGHT-OF-USE ASSET
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1OTHER ASSETS
IRS990ScheduleD/OtherAssetsOrgGrp/Desc2MEMBERSHIP IN FRMT, LTD.
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0240916
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt123212
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0RESERVE FOR LIABILITY INSURANCE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1OPERATING LEASE LIABILITY
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt0226879
IRS990ScheduleD/OtherSecuritiesGrp/Desc0INVESTMENTS, AT FAIR VALUE
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0F
IRS990ScheduleD/RevenueNotReportedAmt017577
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt03025517
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0MANAGEMENT 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/ExplanationTxt1GRANT TO ORGANIZATION
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XII, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0181334
IRS990ScheduleD/TotalBookValueSecuritiesAmt0226879
IRS990ScheduleD/TotalExpensesPerForm990Amt03204280
IRS990ScheduleD/TotalLiabilityAmt0264128
IRS990ScheduleD/TotalRevenuePerForm990Amt03025517
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt03043094
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt03204280
IRS990/ScheduleJRequiredInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0JONATHAN FROST
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0CEO/OFFICER OF BOTH ORGANIZATIONS
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt0151400
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0JONATHAN FROST IS THE CEO OF BOTH SIGMA PI FRATERNITY AND ITS MANAGEMENT COMPANY, ASSOCIATION AND ORGANIZATION SOLUTIONS.
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ASSOCIATION 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/ExplanationTxt1INDIVIDUALS ARE MEMBERS, OR BROTHERS, OF THE FRATERNITY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE 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/ExplanationTxt3SIGMA 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/ExplanationTxt4ANNUAL DISCLOSURES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5SIGMA 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/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 6
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 B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0TN
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt02773566
IRS990/TotalAssetsEOYAmt03071231
IRS990/TotalAssetsGrp/BOYAmt02773566
IRS990/TotalAssetsGrp/EOYAmt03071231
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt030000
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt03204280
IRS990/TotalGrossUBIAmt050239
IRS990/TotalLiabilitiesBOYAmt0173335
IRS990/TotalLiabilitiesEOYAmt0450986
IRS990/TotalLiabilitiesGrp/BOYAmt0173335
IRS990/TotalLiabilitiesGrp/EOYAmt0450986
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02600231
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02620245
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt02615174
IRS990/TotalProgramServiceRevenueAmt02899979
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt02945278
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt03025517
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt050239
IRS990/TotalVolunteersCnt0100
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02773566
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt03071231
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd01
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0479 SAM RIDLEY PKWY STE 105
IRS990/USAddress/CityNm0SMYRNA

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