Civic Intelligence

Sigma Alpha Mu Fraternity Mu Psi Chapter

990 • Fiscal year 2021 • EIN 31-0624813

Jun 01, 2020 to May 31, 2021 • Filed on Sep 13, 2022

Organization Profilesam.org
206 South Campus AveOxford, OH 45056

(317) 789-8338

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

52nd percentile

0.00x

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

2021 filings • 501(c)7 • <$500k nonprofits • Source year 2021

Liabilities / Revenue

52nd percentile

0.00x

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

2021 filings • 501(c)7 • <$500k nonprofits • Source year 2021

Net Margin

40th percentile

0.7%

Higher net margin than 40% of similar nonprofits.

2021 filings • 501(c)7 • <$500k nonprofits • Source year 2021

Top Officer Pay

93rd percentile

$0

Higher top officer pay than 93% of similar nonprofits.

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

2021 filings • 501(c)7 • <$500k nonprofits • Source year 2021

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2021

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2021

Balance Sheet
Liabilities / Assets52nd percentile

Assets

$91,634

No earlier filing loaded for comparison.

Net Assets

$91,634

No earlier filing loaded for comparison.

Liabilities

$0

No earlier filing loaded for comparison.

Revenue And Expenses
Liabilities / Revenue52nd percentileNet Margin40th percentile

Revenue

$430,496

No earlier filing loaded for comparison.

Expenses

$427,592

No earlier filing loaded for comparison.

Net Income

$2,904

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset GrowthScore unavailable

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

$100K$50K$0Assets 2021: $91,634Liabilities 2021: $0Net Assets 2021: $91,6342021Assets 2022: $44,130Liabilities 2022: $0Net Assets 2022: $44,1302022Assets 2023: $28,295Liabilities 2023: $0Net Assets 2023: $28,2952023Assets 2024: $29,616Liabilities 2024: $0Net Assets 2024: $29,6162024

Highlighted filing

2021

Assets$91,634
Liabilities$0
Net Assets$91,634
Open 2021 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$600K$400K$200K$0-$200KRevenue 2021: $430,496Expenses 2021: $427,592Net Income 2021: $2,9042021Revenue 2022: $498,499Expenses 2022: $521,594Net Income 2022: -$23,0952022Revenue 2023: $577,820Expenses 2023: $593,655Net Income 2023: -$15,8352023Revenue 2024: $474,801Expenses 2024: $473,480Net Income 2024: $1,3212024

Highlighted filing

2021

Revenue$430,496
Expenses$427,592
Net Income$2,904
Open 2021 Filing
Jump To
Filing Snapshot
Filing Period
Jun 1, 2020 to May 31, 2021
Signed
Sep 13, 2022
Return Version
2020v4.0
Gross Receipts
$430,496
Mission and Program Overview

Mission

Sigma Alpha Mu's mission is to foster the development of collegiate men and our alumni by instilling strong fraternal values, offering social and service opportunities, encouraging academic excellence, and teaching leadership skills. Sigma Alpha Mu's creed is "To foster and maintain among its sons a spirit of fraternity, a spirit of mutual moral aid and support, to instill and maintain in the hearts of its sons love for and loyalty to Alma Mater and its ideals, to inculcate among its sons such ideals as will result in actions worthy of the highest precepts of true manhood, democracy, and humanity."

Social Club - Fraternity. 80 Members.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$0$91,634▲ $91,634
Rtn Earn Endowment Incm Other Fnds$0$91,634▲ $91,634
Savings and Temporary Cash Investments$0$0→ $0
Accounts Receivable$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Investments in Publicly Traded Securities$0$0→ $0
Land, Buildings, and Equipment, Net$0--
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Prepaid Expenses and Deferred Charges$0$0→ $0
Total Assets$0$91,634▲ $91,634
Other Assets Total$0$0→ $0
Liabilities
Accounts Payable and Accrued Expenses$0$0→ $0
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Other Liabilities$0--
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$0$91,634▲ $91,634
Total Liabilities and Net Assets / Fund Balance$0$91,634▲ $91,634
Compensation and Service Providers
Top Officer Pay93rd percentile

Board Members and Trustees

NameTitle
Carson NicholsPresident (end Dec 20)
Lyle YaggyPresident (start Jan 21)
Conrad CrowleySecretary (end Dec 20)
Andrew MahassekSecretary (start Jan 21)
Jacob RaseyTreasurer (end Dec 20)
Jacob GoodmanTreasurer (start Jan 21)
Andrew GrantVP of Development (end Dec 20))
Griffin MooreVP of Development (start Jan 21)
Jared GarsonVP of Risk Management
Revenue and Support

Revenue Composition

Contributions and Grants
$2,620
Program Service Revenue
$427,876
Investment Income
$0
Other Revenue
$0
All Other Contributions
$2,620
Change in Net Assets
$2,904
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$424,572
Grants and Similar Amounts Paid$3,020
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy---$220,885
Fees for Services Accounting---$20,151
Payments to Affiliates---$17,596
Grants to Domestic Orgs---$3,020
Other Expenses---$600
Total Functional Expenses$0$0$0$427,592
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
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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 7A

“Mu Psi fraternity members have the ability to elect the members of the governing body.”

Form 990, Part VI, Section A, Line 8B

“The committees that act on behalf of the governance structure is in coordination with the governance's structure approval.”

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

“The tax Form 990 is being prepared by a Certified Public Accountant (CPA) in conjunction with the Treasurer of the Chapter. The CPA specializes in the non-profit sector and has a wealth of experience in completing the tax Form 990. Once completed, the Treasurer will review the tax return with the President of the Chapter for the ultimate filing.”

Form 990, Part VI, Section C, Line 19

“Mu Psi will provide any documents open to public inspection upon request.”

Filing and Contact Details

Filer

Filer Name
Sigma Alpha Mu Mu Psi Chapter
EIN
31-0624813
Phone
3177898338
Address
206 South Campus Ave, Oxford, OH 45056

Signing Officer

Name
Ryan Arnold
Title
Treasurer
Phone
2163372926
Signed
2022-09-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Bailey Hawk
Formed
2011
Legal Domicile
Oh
Voting Board Members
5
Independent Board Members
5
Employees
0
Volunteers
80

Preparer

Preparer
Norman Klonowski CPA
Phone
5869426583
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

“The $88,730 represents the Chapter's cash balance at the start (6/01/2020) of the FY 21 tax period. Such cash balance was prior to the Chapter being granted tax-exempt status effective 8/21/2020.”

Raw XML AppendixShowing 400 of 413 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/TitleTxt5Secretary (end Dec 20)
IRS990/Form990PartVIISectionAGrp/TitleTxt6VP of Risk Management
IRS990/Form990PartVIISectionAGrp/TitleTxt7VP of Development (start Jan 21)
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IRS990/MissionDesc0Sigma Alpha Mu's mission is to foster the development of collegiate men and our alumni by instilling strong fraternal values, offering social and service opportunities, encouraging academic excellence, and teaching leadership skills. Sigma Alpha Mu's creed is "To foster and maintain among its sons a spirit of fraternity, a spirit of mutual moral aid and support, to instill and maintain in the hearts of its sons love for and loyalty to Alma Mater and its ideals, to inculcate among its sons such ideals as will result in actions worthy of the highest precepts of true manhood, democracy, and humanity."
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Mu Psi fraternity members have the ability to elect the members of the governing body.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The committees that act on behalf of the governance structure is in coordination with the governance's structure approval.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The tax Form 990 is being prepared by a Certified Public Accountant (CPA) in conjunction with the Treasurer of the Chapter. The CPA specializes in the non-profit sector and has a wealth of experience in completing the tax Form 990. Once completed, the Treasurer will review the tax return with the President of the Chapter for the ultimate filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Mu Psi will provide any documents open to public inspection upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The $88,730 represents the Chapter's cash balance at the start (6/01/2020) of the FY 21 tax period. Such cash balance was prior to the Chapter being granted tax-exempt status effective 8/21/2020.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, Line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, Line 8b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part XI, Line 9
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ReasonableCauseExplanation/ExplanationTxt0Dear Sir/Madam: I am writing to request an abatement of any penalties or any late filing fees that may be assessed for the late filing of the Fiscal 2021, tax Form 990, due on October 15, 2021. I acknowledge and sincerely apologize for the late filing of our Chapter's tax Form 990. The Mu Psi Chapter of Sigma Alpha Mu Fraternity is a tax-exempt organization operating under Internal Revenue Code Section 501c7. Mu Psi is a college fraternity supported by dues paying members in order to provide an opportunity for members to commingle, engage in personal contact, and pursue common goals and aspirations. Personally, I am the Treasurer for the fraternity and I am responsible for the ultimate filing of the tax Form 990. That being said, our Chapter was reinstated (08/21/2020) by the IRS and the FY 21 tax filing is our first filing since reinstatement. The governance responsibilities of a college fraternity are extremely fluid due to officers being in transition annually due to graduation from school. This coupled with the school and fraternity challenges resulting from the Covid pandemic, I believe primarily lead to the inadvertent late filing oversight on Mu Psi's part. I took corrective action (completion/filing the tax return) as soon as I became aware of the 990 filing requirements. Unfortunately, such corrective action was also protracted due to the fact that our Chapter has to familiarize itself with the detailed Form 990 informational filing requirements, aligning our historic financial information with the 990 requirements, along with an associated search for Certified Professional Accountant (CPA) for tax return preparation/assistance. Going forward Mu Psi intends to comply with all Form 990 filing requirements. To that end, Mu Psi has already begun the process for completion of the Fiscal 2022 tax return with the goal of filing in the near future. In addition, I have designed procedures to ensure that future officer transition will include the Form 990 filing requirements and associated completion procedures. Again, I sincerely apologize and hope that you will consider the abatement of penalties or any late filing fees owed for "reasonable cause". I am willing to provide any clarifications that you may require. Please free to contact me at 216-337-2926. Sincerely, Ryan Arnold, Treasurer, Mu Psi Chapter
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Document Assets

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Filings

Displayed year

2021 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$91,634
Liabilities
$0
Net assets
$91,634
Revenue
$430,496
Expenses
$427,592
Net income
$2,904
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.30$0.00$0.30$4.75$4.73$0.01
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.28$0.00$0.28$5.78$5.94$0.16
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.44$0.00$0.44$4.98$5.22$0.23
2021Detailed filing. Detailed filing data is available for this year.$0.92$0.00$0.92$4.30$4.28$0.03