Liabilities / Assets
52nd percentile
Higher debt load relative to assets than 52% of similar nonprofits.
990 • Fiscal year 2014 • EIN 22-1281800
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
52nd percentile
Higher debt load relative to assets than 52% of similar nonprofits.
Liabilities / Revenue
47th percentile
Higher debt load relative to revenue than 47% of similar nonprofits.
Net Margin
6th percentile
Higher net margin than 6% of similar nonprofits.
Top Officer Pay
91st percentile
Higher top officer pay than 91% of similar nonprofits.
Top officer pay equals 6.4% of source-year revenue.
Asset Growth
5th percentile
Faster asset growth than 5% of similar nonprofits.
Revenue Growth
7th percentile
Faster revenue growth than 7% of similar nonprofits.
Assets
Down$2,858,685
Down $354,431 (-11%) from 2013
Net Assets
Down$2,042,733
Down $353,303 (-15%) from 2013
Liabilities
Down$815,952
Down $1,128 (-0.1%) from 2013
Revenue
Down$1,880,043
Down $444,157 (-19%) from 2013
Expenses
Up$2,233,937
Up $140,547 (+6.7%) from 2013
Net Income
Down-$353,894
Down $584,704 (-253%) from 2013
To promote fellowship through education, leadership, and civic involvement.
To promote fellowship through education, leadership, and civic involvement
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $1,241,356 | $1,083,729 | ▼ $157,627 |
| Cash and Non-Interest-Bearing Accounts | $880,712 | $1,022,917 | ▲ $142,205 |
| Prepaid Expenses and Deferred Charges | $201,255 | $230,322 | ▲ $29,067 |
| Investments Other Securities | $98,040 | $175,939 | ▲ $77,899 |
| Accounts Receivable | $135,201 | $76,778 | ▼ $58,423 |
| Inventories for Sale or Use | $36,223 | $51,654 | ▲ $15,431 |
| Savings and Temporary Cash Investments | $464,677 | $45,044 | ▼ $419,633 |
| Other Notes and Loans Receivable, Net | $1,538 | $10,908 | ▲ $9,370 |
| Intangible Assets | - | $7,380 | - |
| Total Assets | $3,213,116 | $2,858,685 | ▼ $354,431 |
| Other Assets Total | $154,114 | $154,014 | ▼ $100 |
| Liabilities | |||
| Mortgage Notes Payable Secured by Investment Property | $431,721 | $392,570 | ▼ $39,151 |
| Deferred Revenue | $108,512 | $238,183 | ▲ $129,671 |
| Accounts Payable and Accrued Expenses | $174,319 | $116,751 | ▼ $57,568 |
| Other Liabilities | $102,528 | $68,448 | ▼ $34,080 |
| Total Liabilities | $817,080 | $815,952 | ▼ $1,128 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $2,396,036 | $2,042,733 | ▼ $353,303 |
| Total Net Assets Fund Balance | $2,396,036 | $2,042,733 | ▼ $353,303 |
| Total Liabilities and Net Assets / Fund Balance | $3,213,116 | $2,858,685 | ▼ $354,431 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $845,532 | $14,705 | $860,237 |
| Equipment | $114,074 | $132,491 | $246,565 |
| Land | $124,123 | - | $124,123 |
| Other Assets Org | $100 | - | - |
| Other Securities | $175,939 | - | - |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Michael R Ayalon | Executive Director | FT | $119,900 | $119,900 |
| Name | Title |
|---|---|
| Edward R Levesque | Grand First Counselor |
| Rob Pankau | Grand Fourth Counselor |
| James M Wisherd | Grand Herald |
| Craig E Donnelly | Grand Sage |
| Brian M Devot | Grand Second Counselor |
| E Andrew Morris | Grand Third Counselor |
| Christopher R Brown | Past Grand Sage |
| Line Item | Amount |
|---|---|
| Other Expenses | $1,315,226 |
| Salaries, Compensation, and Employee Benefits | $918,711 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | - | - | - | $661,046 |
| All Other Expenses | - | - | - | $263,037 |
| Travel | - | - | - | $223,545 |
| Current Officers, Directors, Trustees, and Key Employees | - | - | - | $119,900 |
| Occupancy | - | - | - | $80,182 |
| Other Employee Benefits | - | - | - | $69,676 |
| Payroll Taxes | - | - | - | $68,089 |
| Other Expenses | - | - | - | $53,685 |
| Depreciation Depletion | - | - | - | $52,530 |
| Fees for Services Accounting | - | - | - | $17,661 |
| Interest | - | - | - | $16,123 |
| Conferences and Meetings | - | - | - | $12,902 |
| Office Expenses | - | - | - | $3,115 |
| Fees for Services Legal | - | - | - | $874 |
| Advertising | - | - | - | $396 |
| Total Functional Expenses | $0 | $0 | $0 | $2,233,937 |
| Line Item | Amount |
|---|---|
| Total Expenses per Audited Statements | $2,473,830 |
| Expenses per Audited Statements | $2,233,937 |
| Total Expenses per Form 990 | $2,233,937 |
| Expenses Not Reported on Form 990 | $239,893 |
| Expenses Not Reported on Financial Statements | $0 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Reserve for Liability Insurance | $68,448 |
“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, conflict of interest policy and financial statements available to the public.”
“Miscellaneous 51,061. Supplies 47,272. Telephone & internet 38,052. Repairs and maintenance 20,858. Dues 18,912. Bank charges 18,114. Postage & shipping 17,632. Event expense 17,373. Bad debts 16,793. Chartering expense 10,173. Equipment rental 5,792. Committees 533. Amortization 472.”
“Sigma pi fraternity international inc. Has not changed its process for supervising the annual audit of its financial statements.”
“Cost of goods sold 23,830. Loss on sale of property 216,063.”
“Cost of goods sold 23,830. Loss on sale of property 216,063.”
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/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 174319 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 116751 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 135201 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 76778 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | TO PROMOTE FELLOWSHIP THROUGH EDUCATION, LEADERSHIP, AND CIVIC INVOLVEMENT |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 396 |
| IRS990/AllOtherContributionsAmt | 0 | 7500 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 263037 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/AuditCommitteeInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1 | 0 | DON ANDERSON |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 8003321897 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1 | 0 | 106 NORTH CASTLE HEIGHTS AVENUE |
| IRS990/BooksInCareOfDetail/USAddress/City | 0 | LEBANON |
| IRS990/BooksInCareOfDetail/USAddress/State | 0 | TN |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCode | 0 | 370872762 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOfficerEntInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 880712 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 1022917 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 119900 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 0 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 12902 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/CostOfGoodsSoldAmt | 0 | 23829 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 7500 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | -206521 |
| IRS990/CYOtherExpensesAmt | 0 | 1315226 |
| IRS990/CYOtherRevenueAmt | 0 | 75394 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 2003670 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -353894 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 918711 |
| IRS990/CYTotalExpensesAmt | 0 | 2233937 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 1880043 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 1 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 108512 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 238183 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 52530 |
| IRS990/Desc | 0 | MAINTENANCE AND SUPPORT OF CHARTER PROGRAMS ESTABLISHING SCHOLARSHIPS, LEADERSHIP, FELLOWSHIP, AND CIVIC INVOLVEMENT OF MEMBERS |
| IRS990/DescribedInSection501c3Ind | 0 | 0 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 0 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 0 |
| IRS990/EmployeeCnt | 0 | 24 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
| IRS990/ExpenseAmt | 0 | 1358652 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 17661 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 874 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.00 |
| 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 | 40.00 |
| 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/OfficerInd | 0 | 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/PersonNm | 0 | ROB PANKAU |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | CHRISTOPHER R BROWN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | EDWARD R LEVESQUE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | BRIAN M DEVOT |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | E ANDREW MORRIS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | CRAIG E DONNELLY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | JAMES M WISHERD |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | MICHAEL R AYALON |
| 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 | 119900 |
| 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/TitleTxt | 0 | GRAND FOURTH COUNSELOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | PAST GRAND SAGE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | GRAND FIRST COUNSELOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | GRAND SECOND COUNSELOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | GRAND THIRD COUNSELOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | GRAND SAGE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | GRAND HERALD |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | EXECUTIVE DIRECTOR |
| 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/OtherAmt | 0 | -216063 |
| IRS990/GainOrLossGrp/SecuritiesAmt | 0 | -785 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 7 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossAmountSalesAssetsGrp/OtherAmt | 0 | 1000000 |
| IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt | 0 | 56074 |
| IRS990/GrossReceiptsAmt | 0 | 3176794 |
| IRS990/GrossReceiptsForPublicUseAmt | 0 | 0 |
| IRS990/GrossSalesOfInventoryAmt | 0 | 11334 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 0 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 7 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 1 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartIXInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIIInd | 0 | X |
| IRS990/InitiationFeesAndCapContriAmt | 0 | 0 |
| IRS990/IntangibleAssetsGrp/EOYAmt | 0 | 7380 |
| IRS990/InterestGrp/TotalAmt | 0 | 16123 |
| IRS990/InventoriesForSaleOrUseGrp/BOYAmt | 0 | 36223 |
| IRS990/InventoriesForSaleOrUseGrp/EOYAmt | 0 | 51654 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 10327 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 10327 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt | 0 | 98040 |
| IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt | 0 | 175939 |
| IRS990/IRPDocumentCnt | 0 | 2 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 147196 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 1241356 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 1083729 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 1230925 |
| IRS990/LegalDomicileStateCd | 0 | IN |
| IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt | 0 | 1216063 |
| IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt | 0 | 56859 |
| 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/MortgNotesPyblScrdInvstPropGrp/BOYAmt | 0 | 431721 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 392570 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 2396036 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 2042733 |
| IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt | 0 | -785 |
| IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt | 0 | -216063 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | -216848 |
| IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt | 0 | -12495 |
| IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | -12495 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | 591 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 80182 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 3115 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsSFAS117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 154114 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 154014 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 69676 |
| IRS990/OtherExpensesGrp/Desc | 0 | INSURANCE PREMIUMS |
| IRS990/OtherExpensesGrp/Desc | 1 | SPONSORED PROGRAMS & EV |
| IRS990/OtherExpensesGrp/Desc | 2 | INVESTIGATIONS & SETTLE |
| IRS990/OtherExpensesGrp/Desc | 3 | PRINTING & PUBLICATIONS |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 342462 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 184977 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 63737 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 53685 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 102528 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 68448 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 900099 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | MISC. REVENUE-RELATED-990 |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 47322 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 47322 |
| IRS990/OtherRevenueTotalAmt | 0 | 47322 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 661046 |
| IRS990/OthNotesLoansReceivableNetGrp/BOYAmt | 0 | 1538 |
| IRS990/OthNotesLoansReceivableNetGrp/EOYAmt | 0 | 10908 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 68089 |
| IRS990/PoliciesReferenceChaptersInd | 0 | 1 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 201255 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 230322 |
| IRS990/PrincipalOfficerNm | 0 | MICHAEL R AYALON |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 611600 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | MEMBER DUES |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 2003670 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 2003670 |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | PUBLICATION OF JOURNALS |
| IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt | 0 | 47771 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 6000 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 7354 |
| IRS990/PYOtherExpensesAmt | 0 | 1307691 |
| IRS990/PYOtherRevenueAmt | 0 | 105044 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 2205802 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 230810 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 785699 |
| IRS990/PYTotalExpensesAmt | 0 | 2093390 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 2324200 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -353894 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 1 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 1 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 1 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RevenueAmt | 0 | 1822434 |
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| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 45044 |
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| 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 |
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| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | RESERVE FOR LIABILITY INSURANCE |
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| IRS990ScheduleD/OtherSecuritiesGrp/Desc | 0 | INVESTMENTS - OTHER SECURITIES |
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| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | COST OF GOODS SOLD 23,830. LOSS ON SALE OF PROPERTY 216,063. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | COST OF GOODS SOLD 23,830. LOSS ON SALE OF PROPERTY 216,063. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART XI, LINE 2D - OTHER ADJUSTMENTS: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | PART XII, LINE 2D - OTHER ADJUSTMENTS: |
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| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | INDIVIDUALS ARE MEMBERS, OR BROTHERS, OF THE FRATERNITY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | 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 | 2 | 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 | 3 | ANNUAL DISCLOSURES |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | SIGMA PI FRATERNITY, INTERNATIONAL INC. HAS CHOSEN NOT TO MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | MISCELLANEOUS 51,061. SUPPLIES 47,272. TELEPHONE & INTERNET 38,052. REPAIRS AND MAINTENANCE 20,858. DUES 18,912. BANK CHARGES 18,114. POSTAGE & SHIPPING 17,632. EVENT EXPENSE 17,373. BAD DEBTS 16,793. CHARTERING EXPENSE 10,173. EQUIPMENT RENTAL 5,792. COMMITTEES 533. AMORTIZATION 472. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | SIGMA PI FRATERNITY INTERNATIONAL INC. HAS NOT CHANGED ITS PROCESS FOR SUPERVISING THE ANNUAL AUDIT OF ITS FINANCIAL STATEMENTS. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION A, LINE 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION A, LINE 7B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION B, LINE 11 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION B, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART IX, LINE 24E |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PART XII, LINE 2C: |
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| IRS990/SignificantChangeInd | 0 | 0 |
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| IRS990/UponRequestInd | 0 | X |
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| IRS990/USAddress/City | 0 | LEBANON |
| IRS990/USAddress/State | 0 | TN |
| IRS990/USAddress/ZIPCode | 0 | 370872762 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 7 |
| IRS990/VotingMembersIndependentCnt | 0 | 7 |
| IRS990/WebsiteAddressTxt | 0 | WWW.SIGMAPI.ORG |
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| ReturnHeader/BuildTS | 0 | 2015-11-30 17:44:51Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | MICHAEL R AYALON |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | EXECUTIVE DIRECTOR |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 6153735728 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2014-11-11 |
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| ReturnHeader/Filer/PhoneNum | 0 | 6153735728 |
| ReturnHeader/Filer/USAddress/AddressLine1 | 0 | 106 NORTH CASTLE HEIGHTS AVENUE |
| ReturnHeader/Filer/USAddress/City | 0 | LEBANON |
| ReturnHeader/Filer/USAddress/State | 0 | TN |
| ReturnHeader/Filer/USAddress/ZIPCode | 0 | 370872762 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 620852719 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1 | 0 | JOSEPH DECOSIMO AND COMPANY PLLC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1 | 0 | 1600 DIVISION STREET SUITE 225 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City | 0 | NASHVILLE |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State | 0 | TN |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode | 0 | 37203 |
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Displayed year
2014 • Form 990Detailed filing. Detailed filing data is available for this year.