Civic Intelligence

Sigma Phi Epsilon Fraternity Inc

EIN 23-7413370 • Little Rock, AR

Revoked

Profile

The organization provides for and manages housing for the sigma phi epsilon chapter at the university of arkansas,provides oversight to the chapter and coordinates activities among alumni.

Revocation date: May 15, 2024

P O BoxLittle Rock, AR 72762

n/A

Siviq Scores

Scores are not available for this record yet.

Balance Sheet

Assets

$4,918,961

No earlier filing loaded for comparison.

Liabilities

$4,226,417

No earlier filing loaded for comparison.

Net Assets

$692,544

No earlier filing loaded for comparison.

Operations

Revenue

$517,574

No earlier filing loaded for comparison.

Expenses

$494,372

No earlier filing loaded for comparison.

Net Income

$23,202

No earlier filing loaded for comparison.

Trend Graphs

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2025: $4,918,961Liabilities 2025: $4,226,417Net Assets 2025: $692,5442025

Highlighted filing

2025

Assets$4,918,961
Liabilities$4,226,417
Net Assets$692,544
Open 2025 Filing

Operations Trend

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

$600K$400K$200K$0Revenue 2025: $517,574Expenses 2025: $494,372Net Income 2025: $23,2022025

Highlighted filing

2025

Revenue$517,574
Expenses$494,372
Net Income$23,202
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$4,918,961
Liabilities
$4,226,417
Net assets
$692,544
Revenue
$517,574
Expenses
$494,372
Net income
$23,202
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$4.92$4.23$0.69$0.52$0.49$0.02
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Dec 31, 2025
Signed
Jun 15, 2026
Return Version
2025v4.1
Gross Receipts
$517,574
Mission and Program Overview

Mission

The organization provides for and manages housing for the sigma phi epsilon chapter at the university of arkansas,provides oversight to the chapter and coordinates activities among alumni.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$5,000,000$4,850,253▼ $149,747
Cash and Non-Interest-Bearing Accounts$32,260$53,070▲ $20,810
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$5,032,260$4,918,961▼ $113,299
Other Assets Total-$15,638-
Liabilities
Mortgage Notes Payable Secured by Investment Property$4,362,918$4,226,417▼ $136,501
Total Liabilities$4,362,918$4,226,417▼ $136,501
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$669,342$692,544▲ $23,202
Total Net Assets Fund Balance$669,342$692,544▲ $23,202
Total Liabilities and Net Assets / Fund Balance$5,032,260$4,918,961▼ $113,299

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$4,343,175$156,825$4,500,000
Land$500,000-$500,000
Other Land Buildings$7,078$1,180$8,258
Compensation and Service Providers

Board Members and Trustees

NameTitle
Jay EslickPresident
Morgan ButlerVice President
Wayne LarueVice President
Andy KellyDirector
CHRIS McCROSKEYDirector
Jason HeddenDirector
Jonathon LeonardDirector
Mark OrlicekDirector
Matt QuickDirector
Phillip McknightDirector
Will RyanDirector
Ben EvansSecretary
Daniel ZimmerebnerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$24,802
Program Service Revenue
$492,772
Investment Income
$0
Other Revenue
$0
All Other Contributions
$24,802
Change in Net Assets
$23,202
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$494,372
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
Interest---$237,776
Depreciation Depletion---$158,005
Occupancy---$64,792
Insurance---$15,068
Office Expenses---$4,777
Other Expenses---$889
Total Functional Expenses$0$0$0$494,372
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

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
No
Business relationship with 35% controlled entity
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

“Alumni of the arkansas alpha chapter of sigma phi epsilon are non-voting members. The members of the board are voting members of the organization.”

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

“The organization's directors are familiar with its activities due to its relatively small size and the limited scope of those activities. The organization's board identifies a member who is familiar with the filing requirements for organizations under 501(c)(7) filing form 990 and requests that member to prepare or review the form 990 prior to filing. That member would ideally be a member of the board, but may be a non-voting member, if no board members had the necessary expertise.”

Form 990, Part VI, Section C, Line 19

“Due to the organization's small size and the nature of its membership, there is little interest in its activities beyond members or the organization. The organization maintains a facebook page and communicates regularly with alumni through emails or mailings. Thus interested parties could easily request a copy of the organization's form 990.”

Filing and Contact Details

Filer

Filer Name
Sigma Phi Epsilon Fraternity Inc
EIN
23-7413370
Phone
5016803141
Address
P O BOX, LITTLE ROCK, AR 72762

Signing Officer

Name
Jay Eslick
Title
President
Signed
2026-06-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jay Eslick
Formed
1977
Legal Domicile
Ar
Voting Board Members
13
Independent Board Members
11
Employees
0
Volunteers
20

Preparer

Firm
BRC Advisors LLC
Address
1701 Centerview Drive Ste 314, Little Rock, AR 72211
Preparer
Mark A Bennett CPA
Phone
5012253641
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IRS990/PYTotalRevenueAmt0478708
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt023202
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IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0492772
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt04343175
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0156825
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt04500000
IRS990ScheduleD/LandGrp/BookValueAmt0500000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0500000
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt07078
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt01180
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt08258
IRS990ScheduleD/TotalBookValueLandBuildingsAmt04850253
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ALUMNI OF THE ARKANSAS ALPHA CHAPTER OF SIGMA PHI EPSILON ARE NON-VOTING MEMBERS. THE MEMBERS OF THE BOARD ARE VOTING MEMBERS OF THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION'S DIRECTORS ARE FAMILIAR WITH ITS ACTIVITIES DUE TO ITS RELATIVELY SMALL SIZE AND THE LIMITED SCOPE OF THOSE ACTIVITIES. THE ORGANIZATION'S BOARD IDENTIFIES A MEMBER WHO IS FAMILIAR WITH THE FILING REQUIREMENTS FOR ORGANIZATIONS UNDER 501(C)(7) FILING FORM 990 AND REQUESTS THAT MEMBER TO PREPARE OR REVIEW THE FORM 990 PRIOR TO FILING. THAT MEMBER WOULD IDEALLY BE A MEMBER OF THE BOARD, BUT MAY BE A NON-VOTING MEMBER, IF NO BOARD MEMBERS HAD THE NECESSARY EXPERTISE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DUE TO THE ORGANIZATION'S SMALL SIZE AND THE NATURE OF ITS MEMBERSHIP, THERE IS LITTLE INTEREST IN ITS ACTIVITIES BEYOND MEMBERS OR THE ORGANIZATION. THE ORGANIZATION MAINTAINS A FACEBOOK PAGE AND COMMUNICATES REGULARLY WITH ALUMNI THROUGH EMAILS OR MAILINGS. THUS INTERESTED PARTIES COULD EASILY REQUEST A COPY OF THE ORGANIZATION'S FORM 990.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section C, Line 19
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IRS990/SubjectToProxyTaxInd0false
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IRS990/TotalAssetsGrp/EOYAmt04918961
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IRS990/TotalContributionsAmt024802
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IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0494372
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt04362918
IRS990/TotalLiabilitiesEOYAmt04226417
IRS990/TotalLiabilitiesGrp/BOYAmt04362918
IRS990/TotalLiabilitiesGrp/EOYAmt04226417
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0669342
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0692544
IRS990/TotalProgramServiceExpensesAmt0494372
IRS990/TotalProgramServiceRevenueAmt0492772
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0492772
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0517574
IRS990/TotalVolunteersCnt020
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt05032260
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt04918961
IRS990/TravelGrp/TotalAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt03505 HAMM LANE
IRS990/USAddress/CityNm0SPRINGDALE
IRS990/USAddress/StateAbbreviationCd0AR
IRS990/USAddress/ZIPCd072762
IRS990/VotingMembersGoverningBodyCnt013
IRS990/VotingMembersIndependentCnt011
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JAY ESLICK
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-06-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SIGMA PHI EPSILON FRATERNITY INC
ReturnHeader/Filer/BusinessNameControlTxt0SIGM
ReturnHeader/Filer/EIN0237413370
ReturnHeader/Filer/PhoneNum05016803141
ReturnHeader/Filer/USAddress/AddressLine1Txt0P O BOX
ReturnHeader/Filer/USAddress/CityNm0LITTLE ROCK
ReturnHeader/Filer/USAddress/StateAbbreviationCd0AR
ReturnHeader/Filer/USAddress/ZIPCd072762
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0332656193
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0BRC Advisors LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01701 Centerview Drive Ste 314
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Little Rock
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0AR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd072211
ReturnHeader/PreparerPersonGrp/PhoneNum05012253641
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Mark A Bennett CPA
ReturnHeader/ReturnTs02026-06-15T13:41:30-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02025-01-01
ReturnHeader/TaxPeriodEndDt02025-12-31
ReturnHeader/TaxYr02025

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