Liabilities / Assets
89th percentile
Higher debt load relative to assets than 89% of similar nonprofits.
EIN 41-1348966 • 501(c)7 • Minneapolis, MN
Profile
Sigma phi epsilon is a local collegiate social fraternity focused on the development of leadership skills of its membership. The organization conducts, but is not limited to, leadership training, athletics, social events and academic skill building. Membership includes the option of lodging and meals.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
89th percentile
Higher debt load relative to assets than 89% of similar nonprofits.
Liabilities / Revenue
92nd percentile
Higher debt load relative to revenue than 92% of similar nonprofits.
Net Margin
39th percentile
Higher net margin than 39% of similar nonprofits.
Top Officer Pay
Score unavailable
No filing with officer rows is available for this organization yet.
Asset Growth
19th percentile
Faster asset growth than 19% of similar nonprofits.
Revenue Growth
6th percentile
Faster revenue growth than 6% of similar nonprofits.
Assets
Down$1,247,457
Down $76,206 (-5.8%) from 2024
Liabilities
Down$907,596
Down $76,573 (-7.8%) from 2024
Net Assets
Up$339,861
Up $367 (+0.1%) from 2024
Revenue
Down$311,222
Down $258,079 (-45%) from 2024
Expenses
Down$305,701
Down $259,844 (-46%) from 2024
Net Income
Up$5,521
Up $1,765 (+47%) from 2024
Most recent year
2025 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.
Sigma phi epsilon is a local collegiate social fraternity focused on the development of leadership skills of its membership. The organization conducts, but is not limited to, leadership training, athletics, social events and academic skill building. Membership includes the option of lodging and meals.
Sigma phi epsilon is a local collegiate social fraternity at the university of minnesota focused on the development of leadership skills of its membership. The organization conducts, but is not limited to, leadership training, social events and academic skill building.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $1,108,262 | $1,057,906 | ▼ $50,356 |
| Rtn Earn Endowment Incm Other Fnds | $339,494 | $339,861 | ▲ $367 |
| Savings and Temporary Cash Investments | $123,618 | $125,754 | ▲ $2,136 |
| Accounts Receivable | $39,830 | $30,799 | ▼ $9,031 |
| Cash and Non-Interest-Bearing Accounts | $37,973 | $19,016 | ▼ $18,957 |
| Intangible Assets | $13,980 | $11,282 | ▼ $2,698 |
| Prepaid Expenses and Deferred Charges | - | $2,700 | - |
| Total Assets | $1,323,663 | $1,247,457 | ▼ $76,206 |
| Liabilities | |||
| Mortgage Notes Payable Secured by Investment Property | $928,487 | $858,437 | ▼ $70,050 |
| Accounts Payable and Accrued Expenses | $33,707 | $36,799 | ▲ $3,092 |
| Other Liabilities | $21,975 | $12,360 | ▼ $9,615 |
| Total Liabilities | $984,169 | $907,596 | ▼ $76,573 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $339,494 | $339,861 | ▲ $367 |
| Total Liabilities and Net Assets / Fund Balance | $1,323,663 | $1,247,457 | ▼ $76,206 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $943,991 | $1,007,940 | - |
| Land | $100,000 | - | - |
| Equipment | $13,915 | $65,806 | - |
| Name | Title |
|---|---|
| Jeff Somrock | President/secretary |
| Danny Czaja | Treasurer |
| Chris Vokracka | VP Alumni Relations |
| Jason Somrock | VP Facilities |
| Line Item | Amount |
|---|---|
| Other Expenses | $305,701 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Occupancy | $137,755 | $0 | $0 | $137,755 |
| Depreciation Depletion | $65,382 | $0 | $0 | $65,382 |
| Interest | $32,410 | $0 | $0 | $32,410 |
| Fees for Services Management | $15,617 | $0 | $0 | $15,617 |
| Office Expenses | $10,339 | $0 | $0 | $10,339 |
| Insurance | $8,579 | $0 | $0 | $8,579 |
| Other Expenses | $8,280 | $0 | $0 | $8,280 |
| Fees for Services Accounting | $7,839 | $0 | $0 | $7,839 |
| Total Functional Expenses | $305,701 | $0 | $0 | $305,701 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Escrow Balance Due | $12,360 |
| Tshirt Fund | $0 |
| Member Security Deposits | $0 |
“Jeff somrock and jason somrock have a family relationship. They are brothers.”
“Organization does have members. Member is defined as any person who has been initiated in the mn alpha chapter of sigma phi epsilon fraternity and which person is not an undergraduate at any college or university; or any person who is a member of the national fraternity; or any person who by 75% vote of the trustees is elected to honorary membership of the organization.”
“The governing body of the organization is elected once each year by vote of a majority of the members present at the organizations annual meeting.”
“The form 990 was reviewed by the entire board of directors before it is filed with the irs.”
“The organization makes it governing documents, conflict of interest policy, and financial statements available to public only upon request.”
“There was a separation of assets and duties of the undergraduate fraternity chapter and the house corporation.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | true |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 33707 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 36799 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 39830 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 30799 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | SIGMA PHI EPSILON IS A LOCAL COLLEGIATE SOCIAL FRATERNITY AT THE UNIVERSITY OF MINNESOTA FOCUSED ON THE DEVELOPMENT OF LEADERSHIP SKILLS OF ITS MEMBERSHIP. THE ORGANIZATION CONDUCTS, BUT IS NOT LIMITED TO, LEADERSHIP TRAINING, SOCIAL EVENTS AND ACADEMIC SKILL BUILDING. |
| IRS990/AuditCommitteeInd | 0 | false |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | FRATERNITY PURCHASING ASSOCIATION |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 6126245015 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 2221 UNIVERSITY AVE SE STE 111 |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | MINNEAPOLIS |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | MN |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 55414 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 37973 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 19016 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | false |
| IRS990/CompensationProcessOtherInd | 0 | false |
| IRS990/ConflictOfInterestPolicyInd | 0 | false |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 2269 |
| IRS990/CYOtherExpensesAmt | 0 | 305701 |
| IRS990/CYOtherRevenueAmt | 0 | 626 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 308327 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 5521 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/CYTotalExpensesAmt | 0 | 305701 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 311222 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/FundraisingAmt | 0 | 0 |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 65382 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 65382 |
| IRS990/Desc | 0 | PROVIDES FACILITY MANAGEMENT OF FRATERNITY HOUSE AND GUIDANCE AND COACHING TO UNDERGRADUATE CHAPTER MEMBERS. HOUSING IS PROVIDED FOR UP TO 38 OF THE UNDERGRADUATE MEMBERS. MEMBERS MAY CHOOSE THE OPTION OF LODGING AND FOOD. |
| IRS990/DescribedInSection501c3Ind | 0 | false |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | false |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | true |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/FamilyOrBusinessRlnInd | 0 | true |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/FundraisingAmt | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt | 0 | 7839 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 7839 |
| IRS990/FeesForServicesManagementGrp/FundraisingAmt | 0 | 0 |
| IRS990/FeesForServicesManagementGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/FeesForServicesManagementGrp/ProgramServicesAmt | 0 | 15617 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 15617 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 7.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | JEFF SOMROCK |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | JASON SOMROCK |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | CHRIS VOKRACKA |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | DANNY CZAJA |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | PRESIDENT/SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | VP FACILITIES |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | VP ALUMNI RELATIONS |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | TREASURER |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/Form990TFiledInd | 0 | true |
| IRS990/FormationYr | 0 | 1949 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | false |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 4 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 311222 |
| IRS990/GrossReceiptsForPublicUseAmt | 0 | 0 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 4 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIInd | 0 | X |
| IRS990/InitiationFeesAndCapContriAmt | 0 | 0 |
| IRS990/InsuranceGrp/FundraisingAmt | 0 | 0 |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 8579 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 8579 |
| IRS990/IntangibleAssetsGrp/BOYAmt | 0 | 13980 |
| IRS990/IntangibleAssetsGrp/EOYAmt | 0 | 11282 |
| IRS990/InterestGrp/FundraisingAmt | 0 | 0 |
| IRS990/InterestGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/InterestGrp/ProgramServicesAmt | 0 | 32410 |
| IRS990/InterestGrp/TotalAmt | 0 | 32410 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 0 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 2269 |
| IRS990/InvestmentIncomeGrp/UnrelatedBusinessRevenueAmt | 0 | 2269 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 1073746 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 1108262 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 1057906 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 2131652 |
| IRS990/LegalDomicileStateCd | 0 | MN |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | true |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | SIGMA PHI EPSILON IS A LOCAL COLLEGIATE SOCIAL FRATERNITY AT THE UNIVERSITY OF MINNESOTA FOCUSED ON THE DEVELOPMENT OF LEADERSHIP SKILLS OF ITS MEMBERSHIP. THE ORGANIZATION CONDUCTS, BUT IS NOT LIMITED TO, LEADERSHIP TRAINING, SOCIAL EVENTS AND ACADEMIC SKILL BUILDING. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt | 0 | 928487 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 858437 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 339494 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 339861 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/FundraisingAmt | 0 | 0 |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 137755 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 137755 |
| IRS990/OfficeExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 10339 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 10339 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrgDoesNotFollowFASB117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | -5154 |
| IRS990/OtherExpensesGrp/Desc | 0 | DISBURSEMENTS FOR MEMBERS |
| IRS990/OtherExpensesGrp/Desc | 1 | BAD DEBT WRITE OFF |
| IRS990/OtherExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/FundraisingAmt | 1 | 0 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 0 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 19500 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 8280 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 19500 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 8280 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 21975 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 12360 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 900099 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | MISCELLANEOUS |
| IRS990/OtherRevenueMiscGrp/ExclusionAmt | 0 | 0 |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 0 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 626 |
| IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt | 0 | 626 |
| IRS990/OtherRevenueTotalAmt | 0 | 626 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 2700 |
| IRS990/PrincipalOfficerNm | 0 | JEFF SOMROCK |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 721310 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 721310 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 2 | 813410 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | BUILDING FUND |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | RENT,FACILITY FEES,DAMAGES |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | MEMBERSHIP DUES |
| IRS990/ProgramServiceRevenueGrp/ExclusionAmt | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/ExclusionAmt | 1 | 0 |
| IRS990/ProgramServiceRevenueGrp/ExclusionAmt | 2 | 0 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 13100 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 288025 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 7202 |
| IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt | 1 | 0 |
| IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt | 2 | 0 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYInvestmentIncomeAmt | 0 | 342 |
| IRS990/PYOtherExpensesAmt | 0 | 565545 |
| IRS990/PYOtherRevenueAmt | 0 | 6807 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 562152 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 3756 |
| IRS990/PYTotalExpensesAmt | 0 | 565545 |
| IRS990/PYTotalRevenueAmt | 0 | 569301 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 5521 |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | true |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt | 0 | 339494 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt | 0 | 339861 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 123618 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 125754 |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 943991 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 1007940 |
| IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt | 0 | 1951931 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 13915 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 65806 |
| IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt | 0 | 79721 |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 100000 |
| IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt | 0 | 100000 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 0 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 12360 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 2 | 0 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | TSHIRT FUND |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | ESCROW BALANCE DUE |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 2 | MEMBER SECURITY DEPOSITS |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 1057906 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 12360 |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | JEFF SOMROCK AND JASON SOMROCK HAVE A FAMILY RELATIONSHIP. THEY ARE BROTHERS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | ORGANIZATION DOES HAVE MEMBERS. MEMBER IS DEFINED AS ANY PERSON WHO HAS BEEN INITIATED IN THE MN ALPHA CHAPTER OF SIGMA PHI EPSILON FRATERNITY AND WHICH PERSON IS NOT AN UNDERGRADUATE AT ANY COLLEGE OR UNIVERSITY; OR ANY PERSON WHO IS A MEMBER OF THE NATIONAL FRATERNITY; OR ANY PERSON WHO BY 75% VOTE OF THE TRUSTEES IS ELECTED TO HONORARY MEMBERSHIP OF THE ORGANIZATION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE GOVERNING BODY OF THE ORGANIZATION IS ELECTED ONCE EACH YEAR BY VOTE OF A MAJORITY OF THE MEMBERS PRESENT AT THE ORGANIZATIONS ANNUAL MEETING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE FORM 990 WAS REVIEWED BY THE ENTIRE BOARD OF DIRECTORS BEFORE IT IS FILED WITH THE IRS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE ORGANIZATION MAKES IT GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO PUBLIC ONLY UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | THERE WAS A SEPARATION OF ASSETS AND DUTIES OF THE UNDERGRADUATE FRATERNITY CHAPTER AND THE HOUSE CORPORATION. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Pt VI, Line 2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Pt VI, Line 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Pt VI, Line 7a |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Pt VI, Line 11b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Pt VI, Line 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Pt XI |
| IRS990/SchoolOperatingInd | 0 | false |
| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/SubjectToProxyTaxInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
| IRS990/TotalAssetsBOYAmt | 0 | 1323663 |
| IRS990/TotalAssetsEOYAmt | 0 | 1247457 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 1323663 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 1247457 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalEmployeeCnt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 305701 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 305701 |
| IRS990/TotalGrossUBIAmt | 0 | 2895 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 984169 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 907596 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 984169 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 907596 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 339494 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 339861 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 308327 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 308327 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 311222 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 2895 |
| IRS990/TotalVolunteersCnt | 0 | 4 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 1323663 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 1247457 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | true |
| IRS990/USAddress/AddressLine1Txt | 0 | 1807 RED OAK RIDGE |
| IRS990/USAddress/CityNm | 0 | CARVER |
| IRS990/USAddress/StateAbbreviationCd | 0 | MN |
| IRS990/USAddress/ZIPCd | 0 | 55315 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 4 |
| IRS990/VotingMembersIndependentCnt | 0 | 4 |
| IRS990/WebsiteAddressTxt | 0 | N/A |
| IRS990/WhistleblowerPolicyInd | 0 | false |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | DANNY J CZAJA JR |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | TREASURER |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 6126245015 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-11-13 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | SIGMA PHI EPSILON FRATERNITY ALUMNI INC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | SIGM |
| ReturnHeader/Filer/EIN | 0 | 411348966 |
| ReturnHeader/Filer/PhoneNum | 0 | 6126245015 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 2221 UNIVERSITY AVE SE STE 111 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | MINNEAPOLIS |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | MN |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 55414 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 410265424 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | Fraternity Purchasing Association |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 2221 University Ave SE Ste 11 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | Minneapolis |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | MN |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 55414 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 6126245015 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-11-13 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | MICHELLE BALLENSKY |
| ReturnHeader/ReturnTs | 0 | 2025-11-13T09:04:04-08:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-07-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2025-06-30 |
| ReturnHeader/TaxYr | 0 | 2024 |
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