Civic Intelligence

Sigma Alpha Epsilon Fraternity Epsilon Fraternity

990 • Fiscal year 2025 • EIN 42-0524675

Aug 01, 2024 to Jul 31, 2025 • Filed on Dec 11, 2025

Organization ProfileN/A
11011 NW 123rd StGranger, IA 50109

(515) 971-8917

Siviq Scores

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

Liabilities / Assets

46th percentile

0.07x

Higher debt load relative to assets than 46% of similar nonprofits.

2025 filings • 501(c)7 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

65th percentile

0.50x

Higher debt load relative to revenue than 65% of similar nonprofits.

2025 filings • 501(c)7 • $1M-$5M nonprofits • Source year 2025

Net Margin

84th percentile

26%

Higher net margin than 84% of similar nonprofits.

2025 filings • 501(c)7 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

85th percentile

$0

Higher top officer pay than 85% of similar nonprofits.

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

2025 filings • 501(c)7 • $1M-$5M nonprofits • Source year 2025

Asset Growth

23rd percentile

-2.4%

Faster asset growth than 23% of similar nonprofits.

2025 filings • 501(c)7 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

44th percentile

4.3%

Faster revenue growth than 44% of similar nonprofits.

2025 filings • 501(c)7 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets46th percentile

Assets

Down

$1,084,741

Down $95,854 (-8.1%) from 2023

Net Assets

Up

$1,003,834

Up $16,848 (+1.7%) from 2023

Liabilities

Down

$80,907

Down $112,702 (-58%) from 2023

Revenue And Expenses
Liabilities / Revenue65th percentileNet Margin84th percentile

Revenue

Up

$163,114

Up $56,407 (+53%) from 2023

Expenses

Down

$120,242

Down $61,139 (-34%) from 2023

Net Income

Up

$42,872

Up $117,546 (+157%) from 2023

Historical Trend

Balance Sheet Trend

Asset Growth23rd percentile

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

$2.0M$1.5M$1.0M$500K$0Assets 2011: $1,923,872Liabilities 2011: $389,718Net Assets 2011: $1,534,1542011Assets 2012: $1,835,159Liabilities 2012: $369,750Net Assets 2012: $1,465,4092012Assets 2013: $1,752,838Liabilities 2013: $371,598Net Assets 2013: $1,381,2402013Assets 2014: $1,696,182Liabilities 2014: $329,988Net Assets 2014: $1,366,1942014Assets 2015: $1,639,794Liabilities 2015: $301,354Net Assets 2015: $1,338,4402015Assets 2016: $1,580,359Liabilities 2016: $271,367Net Assets 2016: $1,308,9922016Assets 2017: $1,505,697Liabilities 2017: $262,984Net Assets 2017: $1,242,7132017Assets 2018: $1,457,822Liabilities 2018: $231,147Net Assets 2018: $1,226,6752018Assets 2019: $1,377,627Liabilities 2019: $198,127Net Assets 2019: $1,179,5002019Assets 2020: $1,328,646Liabilities 2020: $164,824Net Assets 2020: $1,163,8222020Assets 2021: $1,301,885Liabilities 2021: $152,422Net Assets 2021: $1,149,4632021Assets 2022: $1,224,141Liabilities 2022: $163,707Net Assets 2022: $1,060,4342022Assets 2023: $1,180,595Liabilities 2023: $193,609Net Assets 2023: $986,9862023Assets 2025: $1,084,741Liabilities 2025: $80,907Net Assets 2025: $1,003,8342025

Highlighted filing

2025

Assets$1,084,741
Liabilities$80,907
Net Assets$1,003,834
Open 2025 Filing

Operations Trend

Revenue Growth44th percentile

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

$800K$600K$400K$200K$0-$200KExpenses 2011: $579,6412011Expenses 2012: $587,3572012Expenses 2013: $426,5512013Revenue 2014: $486,396Expenses 2014: $501,442Net Income 2014: -$15,0462014Revenue 2015: $593,324Expenses 2015: $621,078Net Income 2015: -$27,7542015Revenue 2016: $110,274Expenses 2016: $139,722Net Income 2016: -$29,4482016Revenue 2017: $49,692Expenses 2017: $115,971Net Income 2017: -$66,2792017Revenue 2018: $107,322Expenses 2018: $123,360Net Income 2018: -$16,0382018Revenue 2019: $97,200Expenses 2019: $144,375Net Income 2019: -$47,1752019Revenue 2020: $122,606Expenses 2020: $138,284Net Income 2020: -$15,6782020Revenue 2021: $103,742Expenses 2021: $118,101Net Income 2021: -$14,3592021Revenue 2022: $80,778Expenses 2022: $169,807Net Income 2022: -$89,0292022Revenue 2023: $106,707Expenses 2023: $181,381Net Income 2023: -$74,6742023Revenue 2025: $163,114Expenses 2025: $120,242Net Income 2025: $42,8722025

Highlighted filing

2025

Revenue$163,114
Expenses$120,242
Net Income$42,872
Open 2025 Filing
Jump To
Filing Snapshot
Filing Period
Aug 1, 2024 to Jul 31, 2025
Signed
Dec 11, 2025
Return Version
2024v5.2
Gross Receipts
$163,114
Mission and Program Overview

Mission

To promote the highest standards of friendship, scholarship and service for our members by striving to give young men the leadership, scholarship, service and social experiences they need to excel.

Provide leadership scholarship service and social experience for members to excel

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,100,007$1,042,441▼ $57,566
Rtn Earn Endowment Incm Other Fnds$970,948$1,003,834▲ $32,886
Cash and Non-Interest-Bearing Accounts$11,031$30,467▲ $19,436
Pledges and Grants Receivable-$11,833-
Total Assets$1,111,038$1,084,741▼ $26,297
Liabilities
Mortgage Notes Payable Secured by Investment Property$140,090$80,907▼ $59,183
Total Liabilities$140,090$80,907▼ $59,183
Net Assets / Fund Balance
Total Net Assets Fund Balance$970,948$1,003,834▲ $32,886
Total Liabilities and Net Assets / Fund Balance$1,111,038$1,084,741▼ $26,297

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$588,837$1,306,306$1,895,143
Land$409,195-$409,195
Other Land Buildings$44,409$85,006$129,415
Compensation and Service Providers
Top Officer Pay85th percentile

Board Members and Trustees

NameTitle
Derek FlowersPresident
Shawn ScottVice President
Anthony CicchiSecretary
Scott KundelTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$10,833
Program Service Revenue
$152,188
Investment Income
$93
Other Revenue
$0
Change in Net Assets
$42,872
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$120,242
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$60,164--$60,164
Depreciation Depletion$57,511--$57,511
Office Expenses-$1,469-$1,469
Fees for Services Legal---$600
Other Expenses---$116
Total Functional Expenses$117,675$1,469$0$120,242
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
Backup withholding compliance
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

Part VI Line 11B

“The treasurer reviews form 990 and reports to the board”

Part VI Line 11B

“Prior to filing the return.”

Part VI Line 19

“The organization's forms 990 and documents are available upon”

Part VI Line 19

“Request at the organization's office.”

Part VI, Line 11B

“Organization's process to review form 990”

Part VI, Line 11B

“The treasurer reviews form 990 and reports to the board prior to”

Part VI, Line 11B

“FILING THE RETURN.”

Part VI, Line 19

“Governing documents disclosure explanation”

Part VI, Line 19

“The organization's forms 990 and documents are available upon request”

Part VI, Line 19

“At the organization's office.”

Filing and Contact Details

Filer

Filer Name
Sigma Alpha Epsilon Fraternity
EIN
42-0524675
In Care Of
% Scott Kundel
Phone
5159718917
Address
11011 NW 123rd St, Granger, IA 50109
Doing Business As
Iowa Gamma Association

Signing Officer

Name
Scott Kundel
Title
Treasurer
Phone
5159718917
Signed
2025-12-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Scott Kundel
Formed
1977
Legal Domicile
Ia
Voting Board Members
10
Independent Board Members
10
Employees
0

Preparer

Firm
Simpson Accounting LLC
Address
103 11TH AVE NW, ALTOONA, IA 50009
Preparer
Rachael M Simpson
Phone
5157834494
Supplemental Narrative

Additional Explanations

Part III, Line 4D

“All other accomplishments - n/a”

Raw XML Appendix304 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.

Path#Value
IRS990/AccountantCompileOrReviewInd0false
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0PROVIDE LEADERSHIP SCHOLARSHIP SERVICE AND SOCIAL EXPERIENCE FOR MEMBERS TO EXCEL
IRS990/BackupWthldComplianceInd0false
IRS990/BooksInCareOfDetail/PersonNm0SCOTT KUNDEL
IRS990/BooksInCareOfDetail/PhoneNum05159718917
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt011011 NW 123rd Street
IRS990/BooksInCareOfDetail/USAddress/CityNm0Granger
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0IA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd050109
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt011031
IRS990/CashNonInterestBearingGrp/EOYAmt030467
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt010833
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt093
IRS990/CYOtherExpensesAmt0120242
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt0152188
IRS990/CYRevenuesLessExpensesAmt042872
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt0120242
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0163114
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ProgramServicesAmt057511
IRS990/DepreciationDepletionGrp/TotalAmt057511
IRS990/Desc0PROVIDE ROOM AND BOARD TO COLLEGE STUDENTS AND EXPOSE THEM TO LEADERSHIP, SCHOLARSHIP, SERVICE, AND SOCIAL EXPERIENCES THEY NEED TO EXCEL.
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DoingBusinessAsName/BusinessNameLine1Txt0Iowa Gamma Association
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt00
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FederatedCampaignsAmt010833
IRS990/FeesForServicesLegalGrp/TotalAmt0600
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt00.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt10.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt20.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt30.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt00.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt10.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt20.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt30.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/PersonNm0ANTHONY CICCHI
IRS990/Form990PartVIISectionAGrp/PersonNm1DEREK FLOWERS
IRS990/Form990PartVIISectionAGrp/PersonNm2SCOTT KUNDEL
IRS990/Form990PartVIISectionAGrp/PersonNm3SHAWN SCOTT
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/TitleTxt0SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt1PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt3VICE PRESIDENT
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr01977
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt010
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0163114
IRS990/GrossReceiptsForPublicUseAmt00
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt010
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InitiationFeesAndCapContriAmt00
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt093
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt093
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt01391312
IRS990/LandBldgEquipBasisNetGrp/BOYAmt01100007
IRS990/LandBldgEquipBasisNetGrp/EOYAmt01042441
IRS990/LandBldgEquipCostOrOtherBssAmt02433753
IRS990/LegalDomicileStateCd0IA
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0TO PROMOTE THE HIGHEST STANDARDS OF FRIENDSHIP, SCHOLARSHIP AND SERVICE FOR OUR MEMBERS BY STRIVING TO GIVE YOUNG MEN THE LEADERSHIP, SCHOLARSHIP, SERVICE AND SOCIAL EXPERIENCES THEY NEED TO EXCEL
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt0140090
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt080907
IRS990/NetAssetsOrFundBalancesBOYAmt0970948
IRS990/NetAssetsOrFundBalancesEOYAmt01003834
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ProgramServicesAmt060164
IRS990/OccupancyGrp/TotalAmt060164
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt01469
IRS990/OfficeExpensesGrp/TotalAmt01469
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0UTILITIES
IRS990/OtherExpensesGrp/Desc1BANK FEES
IRS990/OtherExpensesGrp/Desc2DUES
IRS990/OtherExpensesGrp/Desc3LAWN CARE
IRS990/OtherExpensesGrp/TotalAmt0160
IRS990/OtherExpensesGrp/TotalAmt1120
IRS990/OtherExpensesGrp/TotalAmt2102
IRS990/OtherExpensesGrp/TotalAmt3116
IRS990/PartialLiquidationInd0false
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt011833
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0SCOTT KUNDEL
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0721310
IRS990/ProgramServiceRevenueGrp/Desc0ROOM AND BOARD
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0152188
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0152188
IRS990/ProgSrvcAccomActy2Grp/Desc0N/A
IRS990/ProgSrvcAccomActy3Grp/Desc0N/A
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0529
IRS990/PYOtherExpensesAmt0172499
IRS990/PYProgramServiceRevenueAmt0155932
IRS990/PYRevenuesLessExpensesAmt0-16038
IRS990/PYTotalExpensesAmt0172499
IRS990/PYTotalRevenueAmt0156461
IRS990/ReconcilationRevenueExpnssAmt042872
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0970948
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt01003834
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0588837
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01306306
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01895143
IRS990ScheduleD/LandGrp/BookValueAmt0409195
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0409195
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt044409
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt085006
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0129415
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01042441
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE TREASURER REVIEWS FORM 990 AND REPORTS TO THE BOARD
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1PRIOR TO FILING THE RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION'S FORMS 990 AND DOCUMENTS ARE AVAILABLE UPON
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3REQUEST AT THE ORGANIZATION'S OFFICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ALL OTHER ACCOMPLISHMENTS - N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ORGANIZATION'S PROCESS TO REVIEW FORM 990
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE TREASURER REVIEWS FORM 990 AND REPORTS TO THE BOARD PRIOR TO
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7FILING THE RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8GOVERNING DOCUMENTS DISCLOSURE EXPLANATION
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9THE ORGANIZATION'S FORMS 990 AND DOCUMENTS ARE AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10AT THE ORGANIZATION'S OFFICE.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Part VI Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Part VI Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Part VI Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Part VI Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0IA
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01111038
IRS990/TotalAssetsEOYAmt01084741
IRS990/TotalAssetsGrp/BOYAmt01111038
IRS990/TotalAssetsGrp/EOYAmt01084741
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt010833
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt01469
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0117675
IRS990/TotalFunctionalExpensesGrp/TotalAmt0120242
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0140090
IRS990/TotalLiabilitiesEOYAmt080907
IRS990/TotalLiabilitiesGrp/BOYAmt0140090
IRS990/TotalLiabilitiesGrp/EOYAmt080907
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0970948
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01003834
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt0152188
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0152281
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0163114
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01111038
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01084741
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt011011 NW 123RD STREET
IRS990/USAddress/CityNm0GRANGER
IRS990/USAddress/StateAbbreviationCd0IA
IRS990/USAddress/ZIPCd050109
IRS990/VotingMembersGoverningBodyCnt010
IRS990/VotingMembersIndependentCnt010
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0SCOTT KUNDEL
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/PhoneNum05159718917
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-12-11
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Sigma Alpha Epsilon Fraternity
ReturnHeader/Filer/BusinessNameControlTxt0SIGM
ReturnHeader/Filer/EIN0420524675
ReturnHeader/Filer/InCareOfNm0% Scott Kundel
ReturnHeader/Filer/PhoneNum05159718917
ReturnHeader/Filer/USAddress/AddressLine1Txt011011 NW 123rd St
ReturnHeader/Filer/USAddress/CityNm0Granger
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IA
ReturnHeader/Filer/USAddress/ZIPCd050109
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0854335272
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Simpson Accounting LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0103 11TH AVE NW
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0ALTOONA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd050009
ReturnHeader/PreparerPersonGrp/PhoneNum05157834494
ReturnHeader/PreparerPersonGrp/PreparationDt02025-12-11
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0RACHAEL M SIMPSON
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-12-11T06:19:55-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-08-01
ReturnHeader/TaxPeriodEndDt02025-07-31
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,084,741
Liabilities
$80,907
Net assets
$1,003,834
Revenue
$163,114
Expenses
$120,242
Net income
$42,872
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.08$0.08$1.00$0.16$0.12$0.04
2023Summary only. Only limited summary data is available for this year.$1.18$0.19$0.99$0.11$0.18$0.07
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.22$0.16$1.06$0.08$0.17$0.09
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.30$0.15$1.15$0.10$0.12$0.01
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.33$0.16$1.16$0.12$0.14$0.02
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.38$0.20$1.18$0.10$0.14$0.05
2018Summary only. Only limited summary data is available for this year.$1.46$0.23$1.23$0.11$0.12$0.02
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.51$0.26$1.24$0.05$0.12$0.07
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.58$0.27$1.31$0.11$0.14$0.03
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.64$0.30$1.34$0.59$0.62$0.03
2014Summary only. Only limited summary data is available for this year.$1.70$0.33$1.37$0.49$0.50$0.02
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.75$0.37$1.38$0.43
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.84$0.37$1.47$0.59
2011XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.92$0.39$1.53$0.58