Civic Intelligence

Sigma Alpha Mu Fraternity

990EZ • Fiscal year 2017 • EIN 22-2406693

Jun 01, 2016 to May 31, 2017 • Filed on Apr 10, 2018

550 Fraternity RowCollege Station, TX 77845

(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.

2017 filings • 501(c)7 • <$500k nonprofits • Source year 2017

Liabilities / Revenue

53rd percentile

0.00x

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

2017 filings • 501(c)7 • <$500k nonprofits • Source year 2017

Net Margin

36th percentile

-1.0%

Higher net margin than 36% of similar nonprofits.

2017 filings • 501(c)7 • <$500k nonprofits • Source year 2017

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.

2017 filings • 501(c)7 • <$500k nonprofits • Source year 2017

Asset Growth

25th percentile

-7.1%

Faster asset growth than 25% of similar nonprofits.

2017 filings • 501(c)7 • <$500k nonprofits • Annualized from 2016 to 2017

Revenue Growth

69th percentile

9.3%

Faster revenue growth than 69% of similar nonprofits.

2017 filings • 501(c)7 • <$500k nonprofits • Annualized from 2016 to 2017

Assets

Down

$11,024

Down $843 (-7.1%) from 2016

Net Assets

Down

$11,024

Down $843 (-7.1%) from 2016

Liabilities

Flat

$0

Flat from 2016

Revenue

Up

$87,746

Up $7,436 (+9.3%) from 2016

Expenses

Up

$88,589

Up $16,472 (+23%) from 2016

Net Income

Down

-$843

Down $9,036 (-110%) from 2016

Historical Trend

Balance Sheet Trend

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

2017

Assets$11,024
Liabilities$0
Net Assets$11,024

Operations Trend

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

2017

Revenue$87,746
Expenses$88,589
Net Income-$843
Jump To
Filing Snapshot
Filing Period
Jun 1, 2016 to May 31, 2017
Signed
Apr 10, 2018
Return Version
2016v3.0
Gross Receipts
$87,746
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.

The organization is a local chapter of national collegiate social fraternity whose purpose is to provide meals, housing and social programs for the local social fraternity members.

Program Services

DescriptionGrantsExpenses
PROVIDED MEALS, HOUSING AND SOCIAL PROGRAMS TO THE LOCAL SOCIAL FRATERNITY MEMBERS - A TOTAL OF 53 MEMBERS FOR THE YEAR$0$0
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
COBY MOSCOWITZExchequer-$0--
NATHAN LORTZExchequer-$0--
EDAN COBENPrior-$0--
JOHN DEANRecorder-$0--
ADAM SINGERRisk Management-$0--
GABRIEL NOBLEVice Prior-$0--
Filing and Contact Details

Filer

Filer Name
Sigma Alpha Mu - Texas A&m University
EIN
22-2406693
Phone
2484160921
Address
550 FRATERNITY ROW, COLLEGE STATION, TX 77845

Signing Officer

Name
Coby Moscowitz
Title
Exchequer
Phone
2484160921
Signed
2018-04-10
Discuss with paid preparer
Yes

Preparer

Firm
Omega Financial Inc
Address
1242 6TH AVENUE, COLUMBUS, GA 31901
Preparer
Melanie Powell CPA
Phone
7065710083
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16 - Other Expenses

Description: social. Amount: 13,897. Description: conferences & conventions. Amount: 2,340. Description: formal event. Amount: 18,136. Description: national fees. Amount: 13,201. Description: recruitment. Amount: 9,874. Description: banking fees. Amount: 191. Description: candidate education. Amount: 1,100. Description: candidate fees. Amount: 1,800. Description: initiation fees. Amount: 9,631. Description: insurance premiums. Amount: 7,049. Description: philanthropy expense. Amount: 1,500. Description: tailgate expense. Amount: 2,200. Description: trash service. Amount: 381. Description: tv subscriptions. Amount: 1,797. Description: house maintenance. Amount: 1,493. Total to form 990-ez, line 16: 84,590.

Raw XML Appendix131 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.

Path#Value
IRS990EZ/ActivitiesNotPreviouslyRptInd00
IRS990EZ/AddressChangeInd0X
IRS990EZ/BooksInCareOfDetail/PersonNm0COBY MOSCOWITZ
IRS990EZ/BooksInCareOfDetail/PhoneNum02484160921
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt01761 TAUNTON ROAD
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0BIRMINGHAM
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MI
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd048009
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt011867
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt011024
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd00
IRS990EZ/DirectIndirectPltclExpendAmt00
IRS990EZ/DonorAdvisedFndsInd00
IRS990EZ/ExcessOrDeficitForYearAmt0-843
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt03999
IRS990EZ/ForeignFinancialAccountInd00
IRS990EZ/ForeignOfficeInd00
IRS990EZ/Form990TotalAssetsGrp/BOYAmt011867
IRS990EZ/Form990TotalAssetsGrp/EOYAmt011024
IRS990EZ/GrossReceiptsAmt087746
IRS990EZ/GrossReceiptsForPublicUseAmt00
IRS990EZ/GroupExemptionNum00387
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InfoInScheduleOPartVInd0X
IRS990EZ/InitiationFeesAndCapContriAmt09874
IRS990EZ/MadeLoansToFromOfficersInd00
IRS990EZ/MembershipDuesAmt087746
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt011867
IRS990EZ/NetAssetsOrFundBalancesEOYAmt011024
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt011867
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt011024
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt01.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt11.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt21.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt31.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt41.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt51.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0COBY MOSCOWITZ
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1NATHAN LORTZ
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2EDAN COBEN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3JOHN DEAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4ADAM SINGER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5GABRIEL NOBLE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0EXCHEQUER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1EXCHEQUER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2PRIOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3RECORDER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4RISK MANAGEMENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5VICE PRIOR
IRS990EZ/OperateHospitalInd00
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd00
IRS990EZ/OrganizationHadUBIInd00
IRS990EZ/OtherChangesInNetAssetsAmt00
IRS990EZ/OtherExpensesTotalAmt084590
IRS990EZ/PoliticalCampaignActyInd00
IRS990EZ/PrimaryExemptPurposeTxt0THE ORGANIZATION IS A LOCAL CHAPTER OF NATIONAL COLLEGIATE SOCIAL FRATERNITY WHOSE PURPOSE IS TO PROVIDE MEALS, HOUSING AND SOCIAL PROGRAMS FOR THE LOCAL SOCIAL FRATERNITY MEMBERS.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0PROVIDED MEALS, HOUSING AND SOCIAL PROGRAMS TO THE LOCAL SOCIAL FRATERNITY MEMBERS - A TOTAL OF 53 MEMBERS FOR THE YEAR
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt00
IRS990EZ/ProhibitedTaxShelterTransInd00
IRS990EZ/RelatedOrganizationCtrlEntInd00
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SubjectToProxyTaxInd00
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt00
IRS990EZ/TanningServicesProvidedInd00
IRS990EZ/TotalExpensesAmt088589
IRS990EZ/TotalRevenueAmt087746
IRS990EZ/TypeOfOrganizationOtherDesc0FRATERNITY
IRS990EZ/TypeOfOrganizationOtherInd0X
IRS990EZ/WebsiteAddressTxt0WWW.AGGIESAMMY.COM
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DESCRIPTION: SOCIAL. AMOUNT: 13,897. DESCRIPTION: CONFERENCES & CONVENTIONS. AMOUNT: 2,340. DESCRIPTION: FORMAL EVENT. AMOUNT: 18,136. DESCRIPTION: NATIONAL FEES. AMOUNT: 13,201. DESCRIPTION: RECRUITMENT. AMOUNT: 9,874. DESCRIPTION: BANKING FEES. AMOUNT: 191. DESCRIPTION: CANDIDATE EDUCATION. AMOUNT: 1,100. DESCRIPTION: CANDIDATE FEES. AMOUNT: 1,800. DESCRIPTION: INITIATION FEES. AMOUNT: 9,631. DESCRIPTION: INSURANCE PREMIUMS. AMOUNT: 7,049. DESCRIPTION: PHILANTHROPY EXPENSE. AMOUNT: 1,500. DESCRIPTION: TAILGATE EXPENSE. AMOUNT: 2,200. DESCRIPTION: TRASH SERVICE. AMOUNT: 381. DESCRIPTION: TV SUBSCRIPTIONS. AMOUNT: 1,797. DESCRIPTION: HOUSE MAINTENANCE. AMOUNT: 1,493. TOTAL TO FORM 990-EZ, LINE 16: 84,590.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES
ReasonableCauseExplanation/ExplanationTxt0THE ORGANIZATION'S OFFICERS ARE COMPRISED OF COLLEGE STUDENTS WHO SERVE IN THEIR CAPACITY AS OFFICERS ON A VOLUNTEER BASIS AND RECEIVE NO COMPENSATION FOR THEIR POSITION AS OFFICER. THE ORGANIZATION HAS HAD TURNOVER AMONG THE VARIOUS OFFICER POSITIONS IN THE CURRENT YEAR AND THE 990 FILING RESPONSIBILITIES WERE NOT WELL COMMUNICATED TO THE NEW OFFICERS. THE CURRENT OFFICERS REALIZED THAT THE 990 DUE DATE WAS ON 10/15/2017 AND IMMEDIATELY TOOK ACTION AND GATHERED THE INFORMATION NEEDED TO FILE A COMPLETE AND ACCURATE RETURN.THE ORGANIZATION HAS A HISTORY OF FILING THE 990 ON A TIMELY BASIS WITH THE EXCEPTION OF THE 990 FOR THE YEAR-ENDING 5/31/2017.BASED ON THE REASONS STATED ABOVE, WE ASK THAT YOU PLEASE WAIVE THE LATE FILING PENALTY. YOUR CONSIDERATION IN THE MATTER WILL BE GREATLY APPRECIATED.
TransferPrsnlBnftContractsDecl/DeclarationDesc0THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.
ReturnHeader/BuildTS02018-03-14 21:41:22Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0COBY MOSCOWITZ
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXCHEQUER
ReturnHeader/BusinessOfficerGrp/PhoneNum02484160921
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-04-10
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SIGMA ALPHA MU - TEXAS A&M UNIVERSITY
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0GAMMA KAPPA CHAPTER
ReturnHeader/Filer/BusinessNameControlTxt0SIGM
ReturnHeader/Filer/EIN0222406693
ReturnHeader/Filer/PhoneNum02484160921
ReturnHeader/Filer/USAddress/AddressLine1Txt0550 FRATERNITY ROW
ReturnHeader/Filer/USAddress/CityNm0COLLEGE STATION
ReturnHeader/Filer/USAddress/StateAbbreviationCd0TX
ReturnHeader/Filer/USAddress/ZIPCd077845
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId098E1BCF2646F9B7A3783EFE7E29D9676FD8635E3
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId098E1BCF2646F9B7A3783EFE7E29D9676FD8635E3
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt012.16.129.11
ReturnHeader/FilingSecurityInformation/IPDt02018-04-10
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0ED
ReturnHeader/FilingSecurityInformation/IPTm008:58:47
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0582096979
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0OMEGA FINANCIAL INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01242 6TH AVENUE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0COLUMBUS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0GA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd031901
ReturnHeader/PreparerPersonGrp/PhoneNum07065710083
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MELANIE POWELL CPA
ReturnHeader/ReturnTs02018-04-10T08:53:15-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02016-06-01
ReturnHeader/TaxPeriodEndDt02017-05-31
ReturnHeader/TaxYr02016

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Filings