Civic Intelligence

Sigma Chi Fraternity Alpha Rho Chapter

990 • Fiscal year 2015 • EIN 24-0795222

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

102 Lower Sayre Park RdBethlehem, PA 18015

(610) 974-2417

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

47th percentile

2.1%

Higher net margin than 47% 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

1110%

Faster asset growth than 99% of similar nonprofits.

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

Revenue Growth

99th percentile

581%

Faster revenue growth than 99% of similar nonprofits.

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

Assets

Up

$5,930

Up $5,440 (+1110%) from 2014

Net Assets

Up

$5,930

Up $5,440 (+1110%) from 2014

Liabilities

Flat

$0

Flat from 2014

Revenue

Up

$254,548

Up $217,155 (+581%) from 2014

Expenses

Up

$249,108

Up $211,905 (+570%) from 2014

Net Income

Up

$5,440

Up $5,250 (+2763%) from 2014

Historical Trend

Balance Sheet Trend

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

$60K$40K$20K$0Assets 2014: $490Liabilities 2014: $0Net Assets 2014: $4902014Assets 2015: $5,930Liabilities 2015: $0Net Assets 2015: $5,9302015Assets 2016: $30,380Liabilities 2016: $0Net Assets 2016: $30,3802016Assets 2017: $50,636Liabilities 2017: $0Net Assets 2017: $50,6362017Assets 2018: $0Liabilities 2018: $0Net Assets 2018: $02018

Highlighted filing

2015

Assets$5,930
Liabilities$0
Net Assets$5,930

Operations Trend

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

$400K$200K$0-$200KRevenue 2014: $37,393Expenses 2014: $37,203Net Income 2014: $1902014Revenue 2015: $254,548Expenses 2015: $249,108Net Income 2015: $5,4402015Revenue 2016: $366,438Expenses 2016: $341,988Net Income 2016: $24,4502016Revenue 2017: $352,658Expenses 2017: $332,402Net Income 2017: $20,2562017Revenue 2018: $156,045Expenses 2018: $206,681Net Income 2018: -$50,6362018

Highlighted filing

2015

Revenue$254,548
Expenses$249,108
Net Income$5,440
Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
Nov 13, 2015
Return Version
2014v5.0
Gross Receipts
$254,548
Mission and Program Overview

Mission

Sigma Chi's mission is to

Sigm Chi's mission is to support and foster the development of young men with excellent potentials, morals, and abilities into extraordinary men by following the virtues of Sigma Chi Fraternity.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$490$5,930▲ $5,440
Cash and Non-Interest-Bearing Accounts$190$4,730▲ $4,540
Savings and Temporary Cash Investments$300$1,200▲ $900
Total Assets$490$5,930▲ $5,440
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$490$5,930▲ $5,440
Total Liabilities and Net Assets / Fund Balance$490$5,930▲ $5,440
Compensation and Service Providers

Board Members and Trustees

NameTitle
John MiritelloChapter President
Anthony LoneroChapter Vice President
Russell FreedChapter Treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$254,548
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$5,440
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$203,793
Salaries, Compensation, and Employee Benefits$45,315
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$29,156
Other Expenses---$26,765
All Other Expenses---$17,764
Insurance---$13,623
Payments to Affiliates---$11,985
Payroll Taxes---$11,046
Other Employee Benefits---$5,113
Office Expenses---$634
Total Functional Expenses$0$0$0$249,108
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
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
Yes
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Sigma Chi Fraternity Alpha Rho Chapter
EIN
24-0795222
Phone
6109742417
Address
102 Lower Sayre Park Rd, Bethlehem, PA 18015

Signing Officer

Name
Russell Freed
Title
Treasurer
Phone
6109742417
Signed
2015-11-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Russell Freed
Formed
1887
Legal Domicile
Pa
Voting Board Members
0
Independent Board Members
0
Employees
1
Volunteers
2

Preparer

Firm
Amos G Kunkle CPA
Address
1414 Millard Street, Bethlehem, PA 18018
Preparer
Amos G Kunkle CPA
Phone
6108610844
Supplemental Narrative

Additional Explanations

Pt VI, Line 6

The organization is comprised of members not stockholders.

Pt VI, Line 7A

The officers are elected from within the membership of the fraternity. Elections are held once a year and the officers normally serve for one term.

Pt VI, Line 7B

All decisions are voted on by the membership at their weekly chapter meetings. The decisions are passed by a majority vote of the entire chapter.

Pt VI, Line 10B

Policies and procedures are normally handed down from the fraternity's national headquarters. These policies and procedures are then voted on by the membership of the chapter and included in the fraternity's by-laws.

Pt VI, Line 11B

The treasurer of the chapter is presented with the 990 tax return. He then shares this return with the president and the executive board of the chapter. The evecutive board can choose to share the return with its membership. A copy is also sent to the Alumnus President, the National Fraternity and the original is sent to the Internal Revenue Service.

Pt VI, Line 19

Upon Request

Pt XII, Line 1

Use modified accrual method of accounting;

Form 990, Part IX, Line 24F

Storage 6827. Charitable gifts 10937.

Raw XML Appendix241 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/Form990PartVIISectionAGrp/PersonNm0RUSSELL FREED
IRS990/Form990PartVIISectionAGrp/PersonNm1JOHN MIRITELLO
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/TitleTxt0Chapter Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt1Chapter President
IRS990/Form990PartVIISectionAGrp/TitleTxt2Chapter Vice President
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IRS990/FormationYr01887
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IRS990/GoverningBodyVotingMembersCnt00
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0254548
IRS990/GroupReturnForAffiliatesInd0false
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IRS990/IndoorTanningServicesInd0false
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IRS990/InitiationFeesAndCapContriAmt03800
IRS990/InsuranceGrp/TotalAmt013623
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0PA
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
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IRS990/MembershipDuesAmt0254548
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IRS990/OtherEmployeeBenefitsGrp/TotalAmt05113
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IRS990/SavingsAndTempCashInvstGrp/EOYAmt01200
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The organization is comprised of members not stockholders.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The officers are elected from within the membership of the fraternity. Elections are held once a year and the officers normally serve for one term.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2All decisions are voted on by the membership at their weekly chapter meetings. The decisions are passed by a majority vote of the entire chapter.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Policies and procedures are normally handed down from the fraternity's national headquarters. These policies and procedures are then voted on by the membership of the chapter and included in the fraternity's by-laws.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The treasurer of the chapter is presented with the 990 tax return. He then shares this return with the president and the executive board of the chapter. The evecutive board can choose to share the return with its membership. A copy is also sent to the Alumnus President, the National Fraternity and the original is sent to the Internal Revenue Service.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Upon Request
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Use modified accrual method of accounting;
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7STORAGE 6827. CHARITABLE GIFTS 10937.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 10b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Pt VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Pt XII, Line 1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part IX, Line 24f
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ReturnHeader/BuildTS02016-03-07 17:11:31Z
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ReturnHeader/Filer/EIN0240795222
ReturnHeader/Filer/PhoneNum06109742417
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01414 Millard Street
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Bethlehem
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0PA
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ReturnHeader/ReturnTs02015-11-17T05:56:30-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-07-01
ReturnHeader/TaxPeriodEndDt02015-06-30
ReturnHeader/TaxYr02014

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