Civic Intelligence

Sigma Alpha Mu Fraternity

990 • Fiscal year 2018 • EIN 22-2406693

Jun 01, 2017 to May 31, 2018 • Filed on Sep 20, 2018

Organization ProfileWWW.AGGIESAMMY.COM
PO Box 1880Tuscaloosa, AL 35403-1880

(248) 416-0921

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.

2018 filings • 501(c)7 • <$500k nonprofits • Source year 2018

Liabilities / Revenue

54th percentile

0.00x

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

2018 filings • 501(c)7 • <$500k nonprofits • Source year 2018

Net Margin

53rd percentile

3.4%

Higher net margin than 53% of similar nonprofits.

2018 filings • 501(c)7 • <$500k nonprofits • Source year 2018

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.

2018 filings • 501(c)7 • <$500k nonprofits • Source year 2018

Asset Growth

96th percentile

110%

Faster asset growth than 96% of similar nonprofits.

2018 filings • 501(c)7 • <$500k nonprofits • Annualized from 2017 to 2018

Revenue Growth

99th percentile

305%

Faster revenue growth than 99% of similar nonprofits.

2018 filings • 501(c)7 • <$500k nonprofits • Annualized from 2017 to 2018

Balance Sheet
Liabilities / Assets53rd percentile

Assets

Up

$23,170

Up $12,146 (+110%) from 2017

Net Assets

Up

$23,170

Up $12,146 (+110%) from 2017

Liabilities

Flat

$0

Flat from 2017

Revenue And Expenses
Liabilities / Revenue54th percentileNet Margin53rd percentile

Revenue

Up

$355,703

Up $267,957 (+305%) from 2017

Expenses

Up

$343,556

Up $254,967 (+288%) from 2017

Net Income

Up

$12,147

Up $12,990 (+1541%) from 2017

Historical Trend

Balance Sheet Trend

Asset Growth96th percentile

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

$30K$20K$10K$0Assets 2013: $1Liabilities 2013: $0Net Assets 2013: $02013Assets 2015: $3,674Liabilities 2015: $0Net Assets 2015: $3,6742015Assets 2016: $11,867Liabilities 2016: $0Net Assets 2016: $11,8672016Assets 2017: $11,024Liabilities 2017: $0Net Assets 2017: $11,0242017Assets 2018: $23,170Liabilities 2018: $0Net Assets 2018: $23,1702018Assets 2019: $1,089Liabilities 2019: $0Net Assets 2019: $1,0892019

Highlighted filing

2018

Assets$23,170
Liabilities$0
Net Assets$23,170
Open 2018 Filing

Operations Trend

Revenue Growth99th percentile

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

$600K$400K$200K$0-$200KRevenue 2013: $71,369Expenses 2013: $71,369Net Income 2013: $02013Revenue 2015: $56,710Expenses 2015: $57,838Net Income 2015: -$1,1282015Revenue 2016: $80,310Expenses 2016: $72,117Net Income 2016: $8,1932016Revenue 2017: $87,746Expenses 2017: $88,589Net Income 2017: -$8432017Revenue 2018: $355,703Expenses 2018: $343,556Net Income 2018: $12,1472018Revenue 2019: $516,098Expenses 2019: $538,179Net Income 2019: -$22,0812019

Highlighted filing

2018

Revenue$355,703
Expenses$343,556
Net Income$12,147
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Jun 1, 2017 to May 31, 2018
Signed
Sep 20, 2018
Return Version
2017v2.3
Gross Receipts
$355,703
Mission and Program Overview

Mission

To foster the development of collegiate men and our alumni by instilling strong fraternal values, offering social and service opportunities, encouraging academic excellence and teaching leadership skills. We will continue to attract members of all beliefs who appreciate our great heritage as a fraternity of jewish men.

Undergraduate chapter of a national collegiate social fraternity.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$11,023$23,170▲ $12,147
Total Assets$11,023$23,170▲ $12,147
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Unrestricted Net Assets$11,023$23,170▲ $12,147
Total Net Assets Fund Balance$11,023$23,170▲ $12,147
Total Liabilities and Net Assets / Fund Balance$11,023$23,170▲ $12,147
Compensation and Service Providers
Top Officer Pay93rd percentile

Board Members and Trustees

NameTitle
Coby MoscowitzExchequer
Gabriel NoblePrior
Ryan SukenikRecorder
Matthew BakerRisk Managem
Jacob BirenbaumVice Prior
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$355,703
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$12,147
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$343,556
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
Occupancy---$239,592
All Other Expenses---$17,703
Insurance---$10,776
Other Expenses---$9,821
Conferences and Meetings---$6,603
Fees for Services Accounting---$3,638
Total Functional Expenses$0$0$0$343,556
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
No
Business relationship with family members
No
Business relationship with organization members
No
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
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

“A cursory review will be performed by the executive council to make sure no material errors or omissions are made prior to filing. Once approved the return is filed electronically.”

Form 990, Page 6, Part VI, Line 12C

“The organization monitors any identified conflict of interest annually.”

Form 990, Page 6, Part VI, Line 19

“Documents are made available within one week of receiving written request.”

Filing and Contact Details

Filer

Filer Name
Sigma Alpha Mu Fraternity
EIN
22-2406693
Phone
2484160921
Address
PO BOX 1880, TUSCALOOSA, AL 35403-1880

Signing Officer

Name
Coby Moscowitz
Title
Exchequer
Phone
2484160921
Signed
2018-09-20
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Coby Moscowitz
Formed
1982
Legal Domicile
TX
Voting Board Members
48
Independent Board Members
0
Employees
0
Volunteers
11

Preparer

Firm
Greek Resource Services Inc
Address
PO BOX 1880, TUSCALOOSA, AL 35403-1880
Preparer
John T Murdock
Phone
2057587754
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

“To foster the development of collegiate men and our alumni by instilling strong fraternal values, offering social and service opportunities, encouraging academic excellence and teaching leadership skills. We will continue to attract members of all beliefs who appreciate our great heritage as a fraternity of jewish men.”

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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/ReportableCompFromRltdOrgAmt40
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IRS990/Form990PartVIISectionAGrp/TitleTxt2RECORDER
IRS990/Form990PartVIISectionAGrp/TitleTxt3RISK MANAGEM
IRS990/Form990PartVIISectionAGrp/TitleTxt4VICE PRIOR
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TO FOSTER THE DEVELOPMENT OF COLLEGIATE MEN AND OUR ALUMNI BY INSTILLING STRONG FRATERNAL VALUES, OFFERING SOCIAL AND SERVICE OPPORTUNITIES, ENCOURAGING ACADEMIC EXCELLENCE AND TEACHING LEADERSHIP SKILLS. WE WILL CONTINUE TO ATTRACT MEMBERS OF ALL BELIEFS WHO APPRECIATE OUR GREAT HERITAGE AS A FRATERNITY OF JEWISH MEN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A CURSORY REVIEW WILL BE PERFORMED BY THE EXECUTIVE COUNCIL TO MAKE SURE NO MATERIAL ERRORS OR OMISSIONS ARE MADE PRIOR TO FILING. ONCE APPROVED THE RETURN IS FILED ELECTRONICALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION MONITORS ANY IDENTIFIED CONFLICT OF INTEREST ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DOCUMENTS ARE MADE AVAILABLE WITHIN ONE WEEK OF RECEIVING WRITTEN REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
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ReturnHeader/FilingSecurityInformation/IPTm010:06:15
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0631044933
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0GREEK RESOURCE SERVICES INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 1880
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0TUSCALOOSA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0AL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0354031880
ReturnHeader/PreparerPersonGrp/PhoneNum02057587754
ReturnHeader/PreparerPersonGrp/PreparationDt02018-09-20
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JOHN T MURDOCK
ReturnHeader/ReturnTs02018-09-24T10:06:15-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-06-01
ReturnHeader/TaxPeriodEndDt02018-05-31
ReturnHeader/TaxYr02017

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2018 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$23,170
Liabilities
$0
Net assets
$23,170
Revenue
$355,703
Expenses
$343,556
Net income
$12,147
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2019Detailed filing. Detailed filing data is available for this year.$0.01$0.00$0.01$5.16$5.38$0.22
2018Detailed filing. Detailed filing data is available for this year.$0.23$0.00$0.23$3.56$3.44$0.12
2017Detailed filing. Detailed filing data is available for this year.$0.11$0.00$0.11$0.88$0.89$0.01
2016Detailed filing. Detailed filing data is available for this year.$0.12$0.00$0.12$0.80$0.72$0.08
2015Detailed filing. Detailed filing data is available for this year.$0.04$0.00$0.04$0.57$0.58$0.01
2013Summary only. Only limited summary data is available for this year.$0.00$0.00$0.00$0.71$0.71$0.00