Civic Intelligence

Sigma Alpha Epsilon Fraternity

990 • Fiscal year 2015 • EIN 23-7145725

Jul 01, 2014 to Jun 30, 2015 • Filed on Nov 13, 2015

38 N College StreetHanover, NH 03755

(908) 872-6039

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.

2015 filings • 501(c)7 • <$500k nonprofits • Source year 2015

Liabilities / Revenue

53rd percentile

0.00x

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

2015 filings • 501(c)7 • <$500k nonprofits • Source year 2015

Net Margin

38th percentile

-0.5%

Higher net margin than 38% of similar nonprofits.

2015 filings • 501(c)7 • <$500k nonprofits • Source year 2015

Top Officer Pay

92nd percentile

$0

Higher top officer pay than 92% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2015 filings • 501(c)7 • <$500k nonprofits • Source year 2015

Asset Growth

99th percentile

493%

Faster asset growth than 99% of similar nonprofits.

2015 filings • 501(c)7 • <$500k nonprofits • Annualized from 2014 to 2015

Revenue Growth

55th percentile

3.8%

Faster revenue growth than 55% of similar nonprofits.

2015 filings • 501(c)7 • <$500k nonprofits • Annualized from 2014 to 2015

Assets

Up

$8,792

Up $7,309 (+493%) from 2014

Net Assets

Up

$8,792

Up $7,309 (+493%) from 2014

Liabilities

Flat

$0

Flat from 2014

Revenue

Up

$285,454

Up $10,336 (+3.8%) from 2014

Expenses

Up

$286,981

Up $16,759 (+6.2%) from 2014

Net Income

Down

-$1,527

Down $6,423 (-131%) from 2014

Historical Trend

Balance Sheet Trend

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

$30K$20K$10K$0-$10KAssets 2013: $946Liabilities 2013: $4,359Net Assets 2013: -$3,4132013Assets 2014: $1,483Liabilities 2014: $0Net Assets 2014: $1,4832014Assets 2015: $8,792Liabilities 2015: $0Net Assets 2015: $8,7922015Assets 2016: $7,822Liabilities 2016: $0Net Assets 2016: $7,8222016Assets 2017: $26,306Net Assets 2017: $26,3062017

Highlighted filing

2015

Assets$8,792
Liabilities$0
Net Assets$8,792

Operations Trend

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

$300K$200K$100K$0-$100KExpenses 2013: $253,5952013Revenue 2014: $275,118Expenses 2014: $270,222Net Income 2014: $4,8962014Revenue 2015: $285,454Expenses 2015: $286,981Net Income 2015: -$1,5272015Revenue 2016: $257,184Expenses 2016: $258,154Net Income 2016: -$9702016Revenue 2017: $118,440Expenses 2017: $99,956Net Income 2017: $18,4842017

Highlighted filing

2015

Revenue$285,454
Expenses$286,981
Net Income-$1,527
Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
Nov 13, 2015
Return Version
2014v5.0
Gross Receipts
$285,454
Mission and Program Overview

Mission

Domestic fraternal society

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$1,483$8,792▲ $7,309
Cash and Non-Interest-Bearing Accounts$1,408$8,747▲ $7,339
Savings and Temporary Cash Investments$75$45▼ $30
Total Assets$1,483$8,792▲ $7,309
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,483$8,792▲ $7,309
Total Liabilities and Net Assets / Fund Balance$1,483$8,792▲ $7,309
Compensation and Service Providers

Board Members and Trustees

NameTitle
See AttachedStatement
Revenue and Support

Revenue Composition

Contributions and Grants
$285,454
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$2,150
Change in Net Assets
$-1,527
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$286,981
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
All Other Expenses$201,153--$201,153
Occupancy$83,070--$83,070
Fees for Services Legal-$2,174-$2,174
Fees for Services Other$334--$334
Insurance$250--$250
Total Functional Expenses$284,807$2,174$0$286,981
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
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
Yes
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Sigma Alpha Epsilon Fraternity
EIN
23-7145725
Phone
9088726039
Address
38 N College Street, Hanover, NH 03755

Signing Officer

Name
Larry Liao
Title
Treasurer
Phone
9088726039
Signed
2015-11-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Larry Liao
Formed
1928
Legal Domicile
Nh
Voting Board Members
5
Independent Board Members
5
Employees
0
Volunteers
0

Preparer

Firm
Hansen Accounting Services Inc
Address
23 Bank Street Suite 2, Lebanon, NH 03766-1770
Preparer
Mark S Hansen CPA
Phone
9144582721
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

The treasurer provided a copy of the 990 to all members

Pt VI, Line 11B

of the governing body and provided an opportunity at

Pt VI, Line 11B

a regular meeting for the members to ask questions.

Pt VI, Line 8A

The organization did not contemporaneously document meetings of the governing body.

Pt VI, Line 8B

The organization did not contemporaneously document meetings of such committees.

Pt VI, Line 19

The documents are available upon request; no

Pt VI, Line 19

requests were received during the year.

Form 990EZ, Part I, Line 8

PAYMENTS FROM AFFILIATES

Form 990EZ, Part I, Line 16

Club activities dues supplies charitable donations academic award misc.

Form 990, Part IX, Line 24F

6180 computer 1720. 1720. 6220 supplies 23779. 23779. 6230 equipment 189. 189. 6250 materials 11160. 11160. 6310 programming expense 33080. 33080. 6330 house functions 41592. 41592. 6340 sports & game equipment 591. 591. 6350 pet expenses 3762. 3762. 6399 other activities expense 18978. 18978. 6410 glc dues 793. 793. 6420 national dues & expenses 40379. 40379. 6430 rush activities 10049. 10049. 6440 alumni-ae expense 13220. 13220. 6499 other house expense:groceries 1596. 1596. 6499 other house e

Raw XML Appendix228 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/ActivityOrMissionDesc0DOMESTIC FRATERNAL SOCIETY
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IRS990/AllOtherExpensesGrp/TotalAmt0201153
IRS990/BackupWthldComplianceInd0true
IRS990/BooksInCareOfDetail/PersonNm0LARRY LIAO
IRS990/BooksInCareOfDetail/PhoneNum09088726039
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt038 N COLLEGE STREET
IRS990/BooksInCareOfDetail/USAddress/CityNm0HANOVER
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IRS990/Desc0COLLEGE FRATERNITY -- MAINTAINS FACILITY AND ORGANIZES ACTIVITIES FOR THE BENEFIT OF ITS MEMBERS.
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/PersonNm0SEE ATTACHED
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/TitleTxt0STATEMENT
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IRS990/GrossReceiptsAmt0285454
IRS990/GroupExemptionNum00228
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IRS990/IndependentVotingMemberCnt05
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/ProgramServicesAmt0250
IRS990/InsuranceGrp/TotalAmt0250
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0NH
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembershipDuesAmt0283304
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0false
IRS990/MinutesOfGoverningBodyInd0false
IRS990/MissionDesc0DOMESTIC FRATERNAL SOCIETY
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt01483
IRS990/NetAssetsOrFundBalancesEOYAmt08792
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ProgramServicesAmt083070
IRS990/OccupancyGrp/TotalAmt083070
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IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowSFAS117Ind0X
IRS990/PartialLiquidationInd0false
IRS990/PoliticalCampaignActyInd0false
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IRS990/PriorPeriodAdjustmentsAmt08836
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IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0275118
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IRS990/ReconcilationRevenueExpnssAmt0-1527
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IRS990/SavingsAndTempCashInvstGrp/BOYAmt075
IRS990/SavingsAndTempCashInvstGrp/EOYAmt045
IRS990/ScheduleBRequiredInd0false
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The treasurer provided a copy of the 990 to all members
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1of the governing body and provided an opportunity at
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2a regular meeting for the members to ask questions.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The organization did not contemporaneously document meetings of the governing body.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The organization did not contemporaneously document meetings of such committees.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5The documents are available upon request; no
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6requests were received during the year.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7PAYMENTS FROM AFFILIATES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8CLUB ACTIVITIES DUES SUPPLIES CHARITABLE DONATIONS ACADEMIC AWARD MISC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt96180 COMPUTER 1720. 1720. 6220 SUPPLIES 23779. 23779. 6230 EQUIPMENT 189. 189. 6250 MATERIALS 11160. 11160. 6310 PROGRAMMING EXPENSE 33080. 33080. 6330 HOUSE FUNCTIONS 41592. 41592. 6340 SPORTS & GAME EQUIPMENT 591. 591. 6350 PET EXPENSES 3762. 3762. 6399 OTHER ACTIVITIES EXPENSE 18978. 18978. 6410 GLC DUES 793. 793. 6420 NATIONAL DUES & EXPENSES 40379. 40379. 6430 RUSH ACTIVITIES 10049. 10049. 6440 ALUMNI-AE EXPENSE 13220. 13220. 6499 OTHER HOUSE EXPENSE:GROCERIES 1596. 1596. 6499 OTHER HOUSE E
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 8a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Pt VI, Line 8b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Pt VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Pt VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990EZ, Part I, Line 8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990, Part IX, Line 24f
IRS990/SchoolOperatingInd0false
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IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02016-02-25 16:41:14Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0LARRY LIAO
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum09088726039
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-11-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Sigma Alpha Epsilon Fraternity
ReturnHeader/Filer/BusinessNameControlTxt0SIGM
ReturnHeader/Filer/EIN0237145725
ReturnHeader/Filer/PhoneNum09088726039
ReturnHeader/Filer/USAddress/AddressLine1Txt038 N College Street
ReturnHeader/Filer/USAddress/CityNm0Hanover
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NH
ReturnHeader/Filer/USAddress/ZIPCd003755
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Hansen Accounting Services Inc
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt023 Bank Street Suite 2
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Lebanon
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0037661770
ReturnHeader/PreparerPersonGrp/PhoneNum09144582721
ReturnHeader/PreparerPersonGrp/PreparationDt02015-11-11
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MARK S HANSEN CPA
ReturnHeader/ReturnTs02015-11-13T07:11:37-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-07-01
ReturnHeader/TaxPeriodEndDt02015-06-30
ReturnHeader/TaxYr02014

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