Civic Intelligence

Sigma Delta Epsilon Graduate Womens Scientific Frat

EIN 24-0825560 • 501(c)3 • Mullica Hill, NJ

Pub. 78 Eligible990-N Coverage

Profile

To advance the participation and recognition of women in science and to foster research through grants, awards, and fellowships.

PO Box 7Mullica Hill, NJ 08062

www.gwis.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

19th percentile

0.00x

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

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

20th percentile

0.00x

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

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

46th percentile

2.6%

Higher net margin than 46% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

40th percentile

$0

Higher top officer pay than 40% of similar nonprofits.

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

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

67th percentile

11%

Faster asset growth than 67% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

36th percentile

-0.4%

Faster revenue growth than 36% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$2,176,761

Up $209,249 (+11%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Up

$2,176,761

Up $209,249 (+11%) from 2023

Revenue

Down

$119,310

Down $495 (-0.4%) from 2023

Expenses

Down

$116,231

Down $3,363 (-2.8%) from 2023

Net Income

Up

$3,079

Up $2,868 (+1359%) from 2023

Trend Graphs

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2010: $1,261,386Liabilities 2010: $47,271Net Assets 2010: $1,214,1152010Assets 2011: $1,406,950Liabilities 2011: $75,945Net Assets 2011: $1,331,0052011Assets 2012: $1,375,516Liabilities 2012: $73,447Net Assets 2012: $1,302,0692012Assets 2013: $1,375,973Liabilities 2013: $77,360Net Assets 2013: $1,298,6132013Assets 2014: $1,427,046Liabilities 2014: $78,163Net Assets 2014: $1,348,8832014Assets 2015: $1,353,505Liabilities 2015: $76,858Net Assets 2015: $1,276,6472015Assets 2017: $1,400,654Liabilities 2017: $51,824Net Assets 2017: $1,348,8302017Assets 2018: $1,477,584Liabilities 2018: $79,096Net Assets 2018: $1,398,4882018Assets 2019: $1,517,406Liabilities 2019: $67,988Net Assets 2019: $1,449,4182019Assets 2020: $1,728,327Liabilities 2020: $17,486Net Assets 2020: $1,710,8412020Assets 2021: $2,175,611Liabilities 2021: $17,731Net Assets 2021: $2,157,8802021Assets 2022: $1,804,029Liabilities 2022: $17,731Net Assets 2022: $1,786,2982022Assets 2023: $1,967,512Liabilities 2023: $0Net Assets 2023: $1,967,5122023Assets 2024: $2,176,761Liabilities 2024: $0Net Assets 2024: $2,176,7612024

Highlighted filing

2024

Assets$2,176,761
Liabilities$0
Net Assets$2,176,761

Operations Trend

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

$300K$200K$100K$0-$100KExpenses 2010: $99,4472010Expenses 2011: $130,8172011Expenses 2012: $154,7532012Expenses 2013: $145,4522013Revenue 2014: $135,920Expenses 2014: $200,214Net Income 2014: -$64,2942014Revenue 2015: $164,974Expenses 2015: $178,280Net Income 2015: -$13,3062015Revenue 2017: $103,625Expenses 2017: $100,708Net Income 2017: $2,9172017Revenue 2018: $91,857Expenses 2018: $98,488Net Income 2018: -$6,6312018Revenue 2019: $264,101Expenses 2019: $107,084Net Income 2019: $157,0172019Revenue 2020: $184,329Expenses 2020: $57,174Net Income 2020: $127,1552020Revenue 2021: $268,604Expenses 2021: $105,075Net Income 2021: $163,5292021Revenue 2022: $256,075Expenses 2022: $110,121Net Income 2022: $145,9542022Revenue 2023: $119,805Expenses 2023: $119,594Net Income 2023: $2112023Revenue 2024: $119,310Expenses 2024: $116,231Net Income 2024: $3,0792024

Highlighted filing

2024

Revenue$119,310
Expenses$116,231
Net Income$3,079

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.18$0.00$2.18$0.12$0.12$0.00
2023Detailed filing. Detailed filing data is available for this year.$1.97$0.00$1.97$0.12$0.12$0.00
2022Detailed filing. Detailed filing data is available for this year.$1.80$0.02$1.79$0.26$0.11$0.15
2021Detailed filing. Detailed filing data is available for this year.$2.18$0.02$2.16$0.27$0.11$0.16
2020Detailed filing. Detailed filing data is available for this year.$1.73$0.02$1.71$0.18$0.06$0.13
2019Detailed filing. Detailed filing data is available for this year.$1.52$0.07$1.45$0.26$0.11$0.16
2018Detailed filing. Detailed filing data is available for this year.$1.48$0.08$1.40$0.09$0.10$0.01
2017Detailed filing. Detailed filing data is available for this year.$1.40$0.05$1.35$0.10$0.10$0.00
2015Detailed filing. Detailed filing data is available for this year.$1.35$0.08$1.28$0.16$0.18$0.01
2014Detailed filing. Detailed filing data is available for this year.$1.43$0.08$1.35$0.14$0.20$0.06
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.38$0.08$1.30$0.15
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.38$0.07$1.30$0.15
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.41$0.08$1.33$0.13
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.26$0.05$1.21$0.10
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Feb 19, 2025
Return Version
2023v6.0
Gross Receipts
$158,564
Mission and Program Overview

Mission

To advance the participation and recognition of women in science and to foster research through grants, awards, and fellowships.

Advance participation and recognition of women in science and to foster research.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,722,744$1,932,441▲ $209,697
Savings and Temporary Cash Investments$176,888$162,995▼ $13,893
Cash and Non-Interest-Bearing Accounts$55,403$73,282▲ $17,879
Prepaid Expenses and Deferred Charges$12,477$8,043▼ $4,434
Total Assets$1,967,512$2,176,761▲ $209,249
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets With Donor Restrictions$1,935,297$1,935,297→ $0
Net Assets Without Donor Restrictions$32,215$241,464▲ $209,249
Total Net Assets Fund Balance$1,967,512$2,176,761▲ $209,249
Total Liabilities and Net Assets / Fund Balance$1,967,512$2,176,761▲ $209,249

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2023$1,912,110-▲ $241,369-$2,103,479
2022$1,532,591-▲ $429,519-$1,912,110
2021$1,784,918-▼ $252,327-$1,532,591
2020$1,444,051-▲ $378,822-$1,784,918
2019$1,211,179$69,205▲ $163,667-$1,444,051
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$27,755
Program Service Revenue
$34,542
Investment Income
$57,013
Other Revenue
$0
All Other Contributions
$27,755
Change in Net Assets
$3,079
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$66,231
Grants and Similar Amounts Paid$50,000
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$50,000--$50,000
Fees for Service Investment Mgmnt Fees-$19,309-$19,309
Information Technology$18,894--$18,894
Office Expenses-$8,622-$8,622
Fees for Services Other-$7,800-$7,800
Conferences and Meetings$3,700--$3,700
Other Expenses$500--$500
Total Functional Expenses$80,500$35,731$0$116,231
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
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI

The organization's executive committee consists of the national officers including the president, president-elect, vice-president, treasurer, recording and corresponding secretary, membership secretary, and past president, as well as the board of directors. The executive committee has the authority and is empowered to make decisions and to take action when necessary on behalf of the national council and grand chapter subject to the orders of the organization. None of its acts shall conflict with actions taken by the organization.

Form 990, Page 6, Part VI, Line 6

Any individual who holds a baccalaureate or higher degree from an accredited institution of higher learning, or equivalent degree from a foreign institution, who is or has been engaged in, or is registered for research in one of the mathematical, physical or biological sciences, or any discipline in which the scientific method is employed, and who supports the objectives of the organization, is eligible for membership. The organization's members include regular, graduate student, emeritus, national life, affiliate, honorary, transitional members.

Form 990, Page 6, Part VI, Line 7A

All members vote on leadership at the grand chapter level.

Form 990, Page 6, Part VI, Line 7B

The grand chapter has the final say in gwis governance. The national council makes major decisions, such as bylaws and membership requirements, before the decisions go to the grand chapter for a vote.

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

The form 990 is prepared by an independent public accounting firm using information provided by the organization and reviewed by the president, treasurer, and chair of the finance committee before filing with the irs.

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

The organization's conflict of interest policy covers directors, officers, key employees or members of a committee with board delegated powers. In connection with any actual or possible conflicts of interest, an interested person must disclose the existence of his or her financial interest and be given the opportunity to disclose all material facts relating to his or her financial interest to the executive committee considering the proposed transaction or arrangement. After disclosure of the financial interest and all material facts, and after any discussion with the interested person, the interested person must leave the executive committee meeting while the financial interest is discussed and voted upon. The remaining executive committee members shall decide if a conflict of interest exists. All proceedings related to conflicts of interest disclosures, determinations and decisions are documented in the meeting minutes.

Form 990, Page 6, Part VI, Line 19

The organization makes their governing documents and conflict of interest policy available on their website. The organization makes their financial statements available upon request.

Filing and Contact Details

Filer

Filer Name
Sigma Delta Epsilon Graduate Women
EIN
24-0825560
Phone
8167292573
Address
PO BOX 7, MULLICA HILL, NJ 08062

Signing Officer

Name
Dr Anna Kowalkowski
Title
Treasurer
Signed
2025-02-19
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dr Amanda Koenig
Formed
1921
Legal Domicile
Ny
Voting Board Members
15
Independent Board Members
15
Employees
0
Volunteers
922

Preparer

Firm
Baratz & Associates Pa
Address
4B EVES DR STE 100, MARLTON, NJ 08053
Preparer
Sean Balliet CPA
Phone
8569855688
Supplemental Narrative

Financial Statement Notes

Schedule D, Page 4, Part XIII

Part v, line 4: to provide fellowship awards to women scientists.

Raw XML AppendixShowing 400 of 486 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/MissionDesc0TO ADVANCE THE PARTICIPATION AND RECOGNITION OF WOMEN IN SCIENCE AND TO FOSTER RESEARCH THROUGH GRANTS, AWARDS, AND FELLOWSHIPS.
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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0OTHER INCOME 3,155
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART II, LINE 10
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0PART V, LINE 4: TO PROVIDE FELLOWSHIP AWARDS TO WOMEN SCIENTISTS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 4, PART XIII
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IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0ALL APPLICATIONS FOR THE FELLOWSHIP AWARDS ARE REVIEWED BY A GROUP OF QUALIFIED SCIENTISTS WHO FOLLOW A PROCESS SIMILAR TO THE FEDERAL GRANTS REVIEW PROCESS. ONLY HYPOTHESIS-DRIVEN RESEARCH THAT USES THE SCIENTIFIC METHOD IS ELIGIBLE FOR THE FELLOWSHIP AWARDS. FELLOWSHIP FUNDS MAY BE USED FOR SUCH THINGS AS EXPENDABLE SUPPLIES, SMALL EQUIPMENT TO BE USED BY THE RECIPIENT (NOT FOR GENERAL USE), PUBLICATION OF RESEARCH FINDINGS, TRAVEL AND SUBSISTENCE WHILE PERFORMING FIELD STUDIES OR TRAVEL TO ANOTHER LABORATORY FOR COLLABORATIVE RESEARCH. THESE COSTS MUST BE CLEARLY JUSTIFIED IN THE PROPOSAL AND INTEGRAL TO THE RESEARCH DESIGN. THE PERIOD OF THE AWARD IS THE ACADEMIC YEAR (JULY 1 - JUNE 30TH). THE RECIPIENT OF AN AWARD NEEDS TO SUBMIT AN ABSTRACT OF 100 WORDS OR LESS WITH A RECENT WALLET-SIZED BLACK AND WHITE PHOTO OF THEMSELVES OR A DIGITAL JPG FILE TO THE SDE/GWIS BULLETIN EDITOR AS SOON AS THE AWARD IS ANNOUNCED. THE ABSTRACT AND PHOTO WILL BE USED IN THE NATIONAL SDE/GWIS ANNUAL BULLETIN AND ON THE ORGANIZATION'S WEBSITE. IF FOR ANY REASON THE RECIPIENT IS UNABLE TO INITIATE OR COMPLETE THE PROJECT, UNEXPENDED FUNDS SHALL BE RETURNED TO SDE/GWIS. ACKNOWLEDGEMENT OF SUPPORT FROM AN AWARD IS REQUESTED IN PERTINENT PUBLICATIONS, ORAL PRESENTATIONS, AND ON THE AWARDEES' CURRICULUM VITAE. THE RECIPIENT OF AN AWARD WILL BE EXPECTED TO FOLLOW THE MAIN OUTLINE OF THE ORIGINAL PROPOSAL. IF A MAJOR DEVIATION FROM THE ORIGINAL PROPOSAL IS ESSENTIAL, APPROVAL MUST BE OBTAINED FROM THE FELLOWSHIPS COMMITTEE. IF THE RESEARCH EXTENDS BEYOND ONE YEAR, SUBMISSION OF AN ANNUAL PROGRESS REPORT ACCEPTABLE TO THE FELLOWSHIPS COMMITTEE IS REQUIRED AT THE END OF THE FELLOWSHIP, A ONE-PAGE PROGRESS REPORT MUST BE SENT TO SDE/GWIS EXECUTIVE DIRECTOR. THIS PROGRESS REPORT MUST BE SIGNED BY THE FELLOWSHIP WINNER'S SUPERVISOR, AND SENT TO THE EXECUTIVE DIRECTOR BY MAY 15. ANY ABSTRACTS OR REPRINTS RESULTING FROM THE PROPOSED WORK MUST ACCOMPANY THE PROGRESS REPORT. IN ADDITION, GWIS HAS INITIATED A PROCESS THIS YEAR OF ACCOUNTABILITY OF EXPENSES. THE FELLOWSHIP WINNER'S CHECK IS MADE OUT TO THE INSTITUTION IN THE AWARDEE'S NAME AND DEPARTMENT. THE DEPARTMENT ADMINISTRATORS HAVE AGREED TO TRACK THE USE OF THE FELLOWSHIPS WITH AN ANNUAL EXPENSE REPORT TO THE EXECUTIVE DIRECTOR WITH THE RESEARCH SUMMARY.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE I, PAGE 1, PART I, LINE 2
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION'S EXECUTIVE COMMITTEE CONSISTS OF THE NATIONAL OFFICERS INCLUDING THE PRESIDENT, PRESIDENT-ELECT, VICE-PRESIDENT, TREASURER, RECORDING AND CORRESPONDING SECRETARY, MEMBERSHIP SECRETARY, AND PAST PRESIDENT, AS WELL AS THE BOARD OF DIRECTORS. THE EXECUTIVE COMMITTEE HAS THE AUTHORITY AND IS EMPOWERED TO MAKE DECISIONS AND TO TAKE ACTION WHEN NECESSARY ON BEHALF OF THE NATIONAL COUNCIL AND GRAND CHAPTER SUBJECT TO THE ORDERS OF THE ORGANIZATION. NONE OF ITS ACTS SHALL CONFLICT WITH ACTIONS TAKEN BY THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ANY INDIVIDUAL WHO HOLDS A BACCALAUREATE OR HIGHER DEGREE FROM AN ACCREDITED INSTITUTION OF HIGHER LEARNING, OR EQUIVALENT DEGREE FROM A FOREIGN INSTITUTION, WHO IS OR HAS BEEN ENGAGED IN, OR IS REGISTERED FOR RESEARCH IN ONE OF THE MATHEMATICAL, PHYSICAL OR BIOLOGICAL SCIENCES, OR ANY DISCIPLINE IN WHICH THE SCIENTIFIC METHOD IS EMPLOYED, AND WHO SUPPORTS THE OBJECTIVES OF THE ORGANIZATION, IS ELIGIBLE FOR MEMBERSHIP. THE ORGANIZATION'S MEMBERS INCLUDE REGULAR, GRADUATE STUDENT, EMERITUS, NATIONAL LIFE, AFFILIATE, HONORARY, TRANSITIONAL MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL MEMBERS VOTE ON LEADERSHIP AT THE GRAND CHAPTER LEVEL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE GRAND CHAPTER HAS THE FINAL SAY IN GWIS GOVERNANCE. THE NATIONAL COUNCIL MAKES MAJOR DECISIONS, SUCH AS BYLAWS AND MEMBERSHIP REQUIREMENTS, BEFORE THE DECISIONS GO TO THE GRAND CHAPTER FOR A VOTE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE FORM 990 IS PREPARED BY AN INDEPENDENT PUBLIC ACCOUNTING FIRM USING INFORMATION PROVIDED BY THE ORGANIZATION AND REVIEWED BY THE PRESIDENT, TREASURER, AND CHAIR OF THE FINANCE COMMITTEE BEFORE FILING WITH THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION'S CONFLICT OF INTEREST POLICY COVERS DIRECTORS, OFFICERS, KEY EMPLOYEES OR MEMBERS OF A COMMITTEE WITH BOARD DELEGATED POWERS. IN CONNECTION WITH ANY ACTUAL OR POSSIBLE CONFLICTS OF INTEREST, AN INTERESTED PERSON MUST DISCLOSE THE EXISTENCE OF HIS OR HER FINANCIAL INTEREST AND BE GIVEN THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS RELATING TO HIS OR HER FINANCIAL INTEREST TO THE EXECUTIVE COMMITTEE CONSIDERING THE PROPOSED TRANSACTION OR ARRANGEMENT. AFTER DISCLOSURE OF THE FINANCIAL INTEREST AND ALL MATERIAL FACTS, AND AFTER ANY DISCUSSION WITH THE INTERESTED PERSON, THE INTERESTED PERSON MUST LEAVE THE EXECUTIVE COMMITTEE MEETING WHILE THE FINANCIAL INTEREST IS DISCUSSED AND VOTED UPON. THE REMAINING EXECUTIVE COMMITTEE MEMBERS SHALL DECIDE IF A CONFLICT OF INTEREST EXISTS. ALL PROCEEDINGS RELATED TO CONFLICTS OF INTEREST DISCLOSURES, DETERMINATIONS AND DECISIONS ARE DOCUMENTED IN THE MEETING MINUTES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE ORGANIZATION MAKES THEIR GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY AVAILABLE ON THEIR WEBSITE. THE ORGANIZATION MAKES THEIR FINANCIAL STATEMENTS AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 19
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