Civic Intelligence

International Fraternity Of

EIN 31-0589457 • 501(c)7 • Oxford, OH

View Organization Page

Profile

To foster the study of business in universities, to encourage scholarship, social activity and the association of students for their mutual advacement by research and practice. The fraternity also promotes a closer affliation between the commercial world and students of commerce, and to further a higher standard of commercial ethics and culture and the civic and commercial welfare of the community.

330 South Campus AveOxford, OH 45056

www.deltasigmapi.org

Siviq Scores

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

Liabilities / Assets

11th percentile

0.04x

Higher debt load relative to assets than 11% of similar nonprofits.

501(c)7 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

14th percentile

0.11x

Higher debt load relative to revenue than 14% of similar nonprofits.

501(c)7 • $5M-$10M nonprofits • Source year 2024

Net Margin

11th percentile

-8.9%

Higher net margin than 11% of similar nonprofits.

501(c)7 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

85th percentile

$218,501

Higher top officer pay than 85% of similar nonprofits.

Top officer pay equals 6.0% of source-year revenue.

501(c)7 • $5M-$10M nonprofits • Source year 2024

Asset Growth

34th percentile

-0.9%

Faster asset growth than 34% of similar nonprofits.

501(c)7 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

37th percentile

2.9%

Faster revenue growth than 37% of similar nonprofits.

501(c)7 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets11th percentile

Assets

Down

$8,945,798

Down $78,493 (-0.9%) from 2023

Liabilities

Down

$400,127

Down $219,421 (-35%) from 2023

Net Assets

Up

$8,545,671

Up $140,928 (+1.7%) from 2023

Operations
Liabilities / Revenue14th percentileNet Margin11th percentile

Revenue

Up

$3,665,339

Up $102,827 (+2.9%) from 2023

Expenses

Up

$3,991,236

Up $203,252 (+5.4%) from 2023

Net Income

Down

-$325,897

Down $100,425 (-45%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth34th percentile

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

$10M$5.0M$0Assets 2011: $3,876,006Liabilities 2011: $574,395Net Assets 2011: $3,301,6112011Assets 2012: $4,082,489Liabilities 2012: $453,146Net Assets 2012: $3,629,3432012Assets 2013: $4,758,407Liabilities 2013: $686,243Net Assets 2013: $4,072,1642013Assets 2014: $5,122,194Liabilities 2014: $452,565Net Assets 2014: $4,669,6292014Assets 2016: $6,035,206Liabilities 2016: $461,939Net Assets 2016: $5,573,2672016Assets 2017: $7,258,363Liabilities 2017: $921,711Net Assets 2017: $6,336,6522017Assets 2018: $7,428,931Liabilities 2018: $553,766Net Assets 2018: $6,875,1652018Assets 2019: $8,267,720Liabilities 2019: $745,935Net Assets 2019: $7,521,7852019Assets 2020: $7,817,072Liabilities 2020: $288,401Net Assets 2020: $7,528,6712020Assets 2021: $9,150,881Liabilities 2021: $292,441Net Assets 2021: $8,858,4402021Assets 2022: $8,711,203Liabilities 2022: $516,057Net Assets 2022: $8,195,1462022Assets 2023: $9,024,291Liabilities 2023: $619,548Net Assets 2023: $8,404,7432023Assets 2024: $8,945,798Liabilities 2024: $400,127Net Assets 2024: $8,545,6712024

Highlighted filing

2024

Assets$8,945,798
Liabilities$400,127
Net Assets$8,545,671
Open 2024 Filing

Operations Trend

Revenue Growth37th percentile

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

$4.0M$2.0M$0-$2.0MExpenses 2011: $1,852,5782011Expenses 2012: $2,077,1692012Expenses 2013: $1,963,3892013Revenue 2014: $2,591,775Expenses 2014: $2,192,823Net Income 2014: $398,9522014Revenue 2016: $2,924,593Expenses 2016: $2,433,663Net Income 2016: $490,9302016Revenue 2017: $2,886,831Expenses 2017: $2,261,527Net Income 2017: $625,3042017Revenue 2018: $3,358,100Expenses 2018: $2,907,401Net Income 2018: $450,6992018Revenue 2019: $3,183,047Expenses 2019: $2,752,935Net Income 2019: $430,1122019Revenue 2020: $3,129,733Expenses 2020: $3,178,367Net Income 2020: -$48,6342020Revenue 2021: $2,744,674Expenses 2021: $2,367,385Net Income 2021: $377,2892021Revenue 2022: $3,495,534Expenses 2022: $2,882,664Net Income 2022: $612,8702022Revenue 2023: $3,562,512Expenses 2023: $3,787,984Net Income 2023: -$225,4722023Revenue 2024: $3,665,339Expenses 2024: $3,991,236Net Income 2024: -$325,8972024

Highlighted filing

2024

Revenue$3,665,339
Expenses$3,991,236
Net Income-$325,897
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$8,945,798
Liabilities
$400,127
Net assets
$8,545,671
Revenue
$3,665,339
Expenses
$3,991,236
Net income
-$325,897
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$8.95$0.40$8.55$3.67$3.99$0.33
2023Detailed filing. Detailed filing data is available for this year.$9.02$0.62$8.40$3.56$3.79$0.23
2022Detailed filing. Detailed filing data is available for this year.$8.71$0.52$8.20$3.50$2.88$0.61
2021Detailed filing. Detailed filing data is available for this year.$9.15$0.29$8.86$2.74$2.37$0.38
2020Detailed filing. Detailed filing data is available for this year.$7.82$0.29$7.53$3.13$3.18$0.05
2019Detailed filing. Detailed filing data is available for this year.$8.27$0.75$7.52$3.18$2.75$0.43
2018Detailed filing. Detailed filing data is available for this year.$7.43$0.55$6.88$3.36$2.91$0.45
2017Detailed filing. Detailed filing data is available for this year.$7.26$0.92$6.34$2.89$2.26$0.63
2016Detailed filing. Detailed filing data is available for this year.$6.04$0.46$5.57$2.92$2.43$0.49
2014Detailed filing. Detailed filing data is available for this year.$5.12$0.45$4.67$2.59$2.19$0.40
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.76$0.69$4.07$1.96
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.08$0.45$3.63$2.08
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.88$0.57$3.30$1.85
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 7, 2025
Return Version
2023v6.0
Gross Receipts
$3,703,051
Mission and Program Overview

Mission

To foster the study of business in universities, to encourage scholarship, social activity and the association of students for their mutual advacement by research and practice. The organization also promotes a closer affliation between the commercial world and students of commerce, and to further a higher standard of commercial ethics and culture and the civic and commercial welfare of the community.

To foster the study of business in universities, to encourage scholarship, social activity and the association of students for their mutual advacement by research and practice. The fraternity also promotes a closer affliation between the commercial world and students of commerce, and to further a higher standard of commercial ethics and culture and the civic and commercial welfare of the community.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$6,188,971$6,736,589▲ $547,618
Accounts Receivable$271,270$517,849▲ $246,579
Savings and Temporary Cash Investments$1,294,825$502,353▼ $792,472
Land, Buildings, and Equipment, Net$424,742$372,457▼ $52,285
Cash and Non-Interest-Bearing Accounts$163,378$120,304▼ $43,074
Inventories for Sale or Use$34,699$36,040▲ $1,341
Prepaid Expenses and Deferred Charges$68,429$13,090▼ $55,339
Total Assets$9,024,291$8,945,798▼ $78,493
Other Assets Total$577,977$647,116▲ $69,139
Liabilities
Accounts Payable and Accrued Expenses$239,987$343,322▲ $103,335
Other Liabilities$41,158$32,557▼ $8,601
Deferred Revenue$264,491$17,099▼ $247,392
Escrow Account Liability$73,912$7,149▼ $66,763
Total Liabilities$619,548$400,127▼ $219,421
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$8,404,743$8,545,671▲ $140,928
Total Net Assets Fund Balance$8,404,743$8,545,671▲ $140,928
Total Liabilities and Net Assets / Fund Balance$9,024,291$8,945,798▼ $78,493

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$321,561$1,000,792$1,322,353
Equipment$43,204$401,195$444,399
Other Land Buildings-$160,760$160,760
Land$7,692-$7,692
Other Assets Org$32,557--
Compensation and Service Providers
Top Officer Pay85th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jeremy LevineExecutive DiFT$182,754$35,747$218,501
Jeremy LevineExecutive Director-$166,554$51,947$218,501
Shanda GrayCOO L FndFT$130,771$37,341$168,112
Dale ClarkSr. DirectorFT$136,827$33,873$165,450
Jeannine TriplettExecutive VPFT$124,058$26,294$150,352
Jeannine TriplettExecutive VP Lp-$118,808$26,294$150,352
William SchillingRetired Ex.--$4,651$4,651
William SchillingRetired Ex. Director--$4,651$4,651

Board Members and Trustees

NameTitle
Sydney Nichole Sampson-webb2023 COY
Andrew Amazeen2024 COY
Uri OrmsbyInt. Fin. Co
Cory StopkaPast Grand P
Paul CarpinellaPast Grand P
Erica KolsrudProvincial V
Meghan HillProvincial V
Nicole OrlandoProvincial V
Sara CaseyProvincial V
Stacy JordanProvincial V
Gerald HotwagnerVP Finance
Revenue and Support

Revenue Composition

Contributions and Grants
$242,000
Program Service Revenue
$2,025,330
Investment Income
$380,895
Other Revenue
$1,017,114
All Other Contributions
$242,000
Change in Net Assets
$-325,897

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,483,732
Revenue Not Reported on Financial Statements
$181,607
Revenue Not Reported on Form 990
$466,825
Other Revenue Adjustments
$146,852
Total Revenue per Audited Statements
$3,950,557
Total Revenue per Form 990
$3,665,339
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,190,845
Other Expenses$1,800,391
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$1,443,074
Conferences and Meetings---$750,842
Other Employee Benefits---$278,567
Current Officers, Directors, Trustees, and Key Employees---$232,386
Travel---$155,728
Insurance---$146,852
Information Technology---$127,888
Payroll Taxes---$124,430
Pension Plan Contributions---$112,388
Office Expenses---$85,453
Occupancy---$63,092
Depreciation Depletion---$59,148
Other Expenses---$55,019
Fees for Services Other---$51,118
Fees for Service Investment Mgmnt Fees---$34,755
All Other Expenses---$22,642
Fees for Services Accounting---$19,282
Fees for Services Legal---$1,624
Total Functional Expenses$0$0$0$3,991,236

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$3,991,236
Expenses per Audited Statements$3,809,629
Total Expenses per Audited Statements$3,809,629
Expenses Not Reported on Financial Statements$181,607
Other Expense Adjustments$146,852
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Operating Lease Liabilities$32,557
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
Yes
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, Page 6, Part VI, Line 6

“Geographically based chapters select members from those who express interest. Once initiated into organization, individuals are lifetime members.”

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

“Collegiate and alumni chapters select a representaive to the grand chapter, the supreme governing body, which selects members of the 10 person board of directors.”

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

“The elected board of directors must act within the parameters of bylaws and must have certain acts ratified by the grand chapter.”

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

“The elected national vice president-finance, chair of the finance committee, reviews the form 990 prior to filing.”

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

“Annual disclosure form must be submitted and signed. Those noting conflicts are counseled on approach to take with conflicting areas by the grand president.”

Form 990, Page 6, Part VI, Line 15A

“The board of directors establishes and reviews compensation by referencing industry-specific and general association comparative information.”

Form 990, Page 6, Part VI, Line 19

“The governing documents and conflict of interest policy are available to the public on the organization's website. Financials statements are available on request from the national headquarters.”

Filing and Contact Details

Filer

Filer Name
International Fraternity of
EIN
31-0589457
Phone
5135231907
Address
330 SOUTH CAMPUS AVE, OXFORD, OH 45056

Signing Officer

Name
Jeremy Levine
Title
Executive Director
Phone
5135231907
Signed
2025-05-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jeremy Levine
Formed
1907
Legal Domicile
Oh
Voting Board Members
10
Independent Board Members
10
Employees
28
Volunteers
900

Preparer

Firm
Stephenson and Warner Inc Cpas
Address
1502 UNIVERSITY BLVD STE E, HAMILTON, OH 45011-3300
Preparer
Larry F Warner Ii CPA
Phone
5138688600
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

“To foster the study of business in universities, to encourage scholarship, social activity and the association of students for their mutual advacement by research and practice. The fraternity also promotes a closer affliation between the commercial world and students of commerce, and to further a higher standard of commercial ethics and culture and the civic and commercial welfare of the community.”

Form 990, Page 1, Part I, Line 6

“Volunteers provide advice and support to collegiate chapters, alumni support, continuing education and hold seminars and conferences.”

Form 990, Part XI, Line 9

“Premium exp. Netted with rev. On financials -146,852 ins. Premium exp. Netted with rev. On financials 146,852”

Financial Statement Notes

Schedule D, Page 2, Part IV, Line 2B

“The fraternity holds funds in their checking acount for the alpha upsilon chapter and five chapters that have closed (eta xi chapter, nku chapter, kappa upsilon chapater, omega sigma chapter, and xi pi chapter).”

Schedule D, Page 4, Part XI, Line 4B

“Premium exp. Netted with rev. On financials 146,852”

Schedule D, Page 4, Part XII, Line 4B

“Ins. Premium exp. Netted with rev. On financials 146,852”

Raw XML AppendixShowing 400 of 518 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/TitleTxt0EXECUTIVE DI
IRS990/Form990PartVIISectionAGrp/TitleTxt1COO L FND
IRS990/Form990PartVIISectionAGrp/TitleTxt2SR. DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3EXECUTIVE VP
IRS990/Form990PartVIISectionAGrp/TitleTxt4RETIRED EX.
IRS990/Form990PartVIISectionAGrp/TitleTxt52024 COY
IRS990/Form990PartVIISectionAGrp/TitleTxt6PAST GRAND P
IRS990/Form990PartVIISectionAGrp/TitleTxt7PROVINCIAL V
IRS990/Form990PartVIISectionAGrp/TitleTxt8PROVINCIAL V
IRS990/Form990PartVIISectionAGrp/TitleTxt9VP FINANCE
IRS990/Form990PartVIISectionAGrp/TitleTxt10PROVINCIAL V
IRS990/Form990PartVIISectionAGrp/TitleTxt11PROVINCIAL V
IRS990/Form990PartVIISectionAGrp/TitleTxt12PROVINCIAL V
IRS990/Form990PartVIISectionAGrp/TitleTxt132023 COY
IRS990/Form990PartVIISectionAGrp/TitleTxt14PAST GRAND P
IRS990/Form990PartVIISectionAGrp/TitleTxt15INT. FIN. CO
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IRS990/MissionDesc0TO FOSTER THE STUDY OF BUSINESS IN UNIVERSITIES, TO ENCOURAGE SCHOLARSHIP, SOCIAL ACTIVITY AND THE ASSOCIATION OF STUDENTS FOR THEIR MUTUAL ADVACEMENT BY RESEARCH AND PRACTICE. THE FRATERNITY ALSO PROMOTES A CLOSER AFFLIATION BETWEEN THE COMMERCIAL WORLD AND STUDENTS OF COMMERCE, AND TO FURTHER A HIGHER STANDARD OF COMMERCIAL ETHICS AND CULTURE AND THE CIVIC AND COMMERCIAL WELFARE OF THE COMMUNITY.
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IRS990/OtherRevenueMiscGrp/Desc1CHAPTER INSURANCE PREMIUMS
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE FRATERNITY HOLDS FUNDS IN THEIR CHECKING ACOUNT FOR THE ALPHA UPSILON CHAPTER AND FIVE CHAPTERS THAT HAVE CLOSED (ETA XI CHAPTER, NKU CHAPTER, KAPPA UPSILON CHAPATER, OMEGA SIGMA CHAPTER, AND XI PI CHAPTER).
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1PREMIUM EXP. NETTED WITH REV. ON FINANCIALS 146,852
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2INS. PREMIUM EXP. NETTED WITH REV. ON FINANCIALS 146,852
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 2, PART IV, LINE 2B
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 4, PART XI, LINE 4B
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2SCHEDULE D, PAGE 4, PART XII, LINE 4B
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0JEREMY LEVINE
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1SHANDA GRAY

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