Civic Intelligence

Sigma Phi Epsilon Inc Missouri Alpha Chapter

990 • Fiscal year 2017 • EIN 43-0519063

Jul 01, 2016 to Jun 30, 2017 • Filed on Aug 31, 2017

414 E Broadway Suite 200Columbia, MO 65201

(573) 875-8777

Siviq Scores

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

Liabilities / Assets

70th percentile

0.48x

Higher debt load relative to assets than 70% of similar nonprofits.

2017 filings • 501(c)7 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

86th percentile

2.01x

Higher debt load relative to revenue than 86% of similar nonprofits.

2017 filings • 501(c)7 • $1M-$5M nonprofits • Source year 2017

Net Margin

76th percentile

15%

Higher net margin than 76% of similar nonprofits.

2017 filings • 501(c)7 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

72nd percentile

$0

Higher top officer pay than 72% of similar nonprofits.

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

2017 filings • 501(c)7 • $1M-$5M nonprofits • Source year 2017

Asset Growth

87th percentile

13%

Faster asset growth than 87% of similar nonprofits.

2017 filings • 501(c)7 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

14th percentile

-9.9%

Faster revenue growth than 14% of similar nonprofits.

2017 filings • 501(c)7 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Assets

Up

$3,842,609

Up $441,136 (+13%) from 2016

Net Assets

Up

$1,996,600

Up $140,312 (+7.6%) from 2016

Liabilities

Up

$1,846,009

Up $300,824 (+19%) from 2016

Revenue

Down

$918,467

Down $101,219 (-9.9%) from 2016

Expenses

Down

$778,155

Down $193,008 (-20%) from 2016

Net Income

Up

$140,312

Up $91,789 (+189%) from 2016

Historical Trend

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MAssets 2011: $10,399Liabilities 2011: $13,081Net Assets 2011: -$2,6822011Assets 2013: $3,427,502Liabilities 2013: $1,894,147Net Assets 2013: $1,533,3552013Assets 2014: $3,455,692Liabilities 2014: $1,771,421Net Assets 2014: $1,684,2712014Assets 2015: $3,472,513Liabilities 2015: $1,664,748Net Assets 2015: $1,807,7652015Assets 2016: $3,401,473Liabilities 2016: $1,545,185Net Assets 2016: $1,856,2882016Assets 2017: $3,842,609Liabilities 2017: $1,846,009Net Assets 2017: $1,996,6002017Assets 2018: $3,414,855Liabilities 2018: $1,615,011Net Assets 2018: $1,799,8442018Assets 2020: $3,283,142Liabilities 2020: $1,507,791Net Assets 2020: $1,775,3512020Assets 2021: $3,273,066Liabilities 2021: $1,440,239Net Assets 2021: $1,832,8272021Assets 2022: $3,385,611Liabilities 2022: $1,698,637Net Assets 2022: $1,686,9742022Assets 2023: $3,233,145Liabilities 2023: $1,655,494Net Assets 2023: $1,577,6512023Assets 2024: $3,210,174Liabilities 2024: $1,587,620Net Assets 2024: $1,622,5542024Assets 2025: $3,167,375Liabilities 2025: $1,518,063Net Assets 2025: $1,649,3122025

Highlighted filing

2017

Assets$3,842,609
Liabilities$1,846,009
Net Assets$1,996,600

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2011: $712,106Expenses 2011: $702,579Net Income 2011: $9,5272011Revenue 2013: $917,859Expenses 2013: $785,263Net Income 2013: $132,5962013Revenue 2014: $1,012,431Expenses 2014: $861,515Net Income 2014: $150,9162014Revenue 2015: $1,030,548Expenses 2015: $907,054Net Income 2015: $123,4942015Revenue 2016: $1,019,686Expenses 2016: $971,163Net Income 2016: $48,5232016Revenue 2017: $918,467Expenses 2017: $778,155Net Income 2017: $140,3122017Revenue 2018: $295,336Expenses 2018: $496,925Net Income 2018: -$201,5892018Revenue 2020: $22,780Expenses 2020: $0Net Income 2020: $22,7802020Revenue 2021: $57,476Expenses 2021: $0Net Income 2021: $57,4762021Revenue 2022: $330,885Expenses 2022: $475,341Net Income 2022: -$144,4562022Revenue 2023: $416,848Expenses 2023: $524,985Net Income 2023: -$108,1372023Revenue 2024: $645,452Expenses 2024: $603,804Net Income 2024: $41,6482024Revenue 2025: $623,592Expenses 2025: $611,921Net Income 2025: $11,6712025

Highlighted filing

2017

Revenue$918,467
Expenses$778,155
Net Income$140,312
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
Aug 31, 2017
Return Version
2016v3.0
Gross Receipts
$918,467
Mission and Program Overview

Mission

Collegiate social fraternity at the university of missouri-columbia.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$3,249,445$3,365,983▲ $116,538
Rtn Earn Endowment Incm Other Fnds$1,856,288$1,996,600▲ $140,312
Cash and Non-Interest-Bearing Accounts$153,311$257,681▲ $104,370
Accounts Receivable$-15,409$200,293▲ $215,702
Investments Other Securities$12,516$15,752▲ $3,236
Prepaid Expenses and Deferred Charges$1,610$2,900▲ $1,290
Total Assets$3,401,473$3,842,609▲ $441,136
Liabilities
Mortgage Notes Payable Secured by Investment Property$1,534,449$1,667,438▲ $132,989
Other Liabilities$6,845$173,318▲ $166,473
Accounts Payable and Accrued Expenses$3,891$5,253▲ $1,362
Total Liabilities$1,545,185$1,846,009▲ $300,824
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,856,288$1,996,600▲ $140,312
Total Liabilities and Net Assets / Fund Balance$3,401,473$3,842,609▲ $441,136

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$3,216,538-$3,216,538
Equipment$149,445-$149,445
Compensation and Service Providers

Board Members and Trustees

NameTitle
Payton SandersPresident
Lenny ToccoTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$5,052
Program Service Revenue
$905,274
Investment Income
$628
Other Revenue
$7,513
All Other Contributions
$5,052
Change in Net Assets
$140,312
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$744,098
Salaries, Compensation, and Employee Benefits$34,057
Total Fundraising Expense$7,776
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$515,040--$515,040
Interest$66,214--$66,214
Other Salaries and Wages$29,200--$29,200
Information Technology$27,142--$27,142
Fees for Services Accounting$11,070--$11,070
Fees for Services Other--$7,776$7,776
Other Expenses$6,122--$6,122
Insurance$5,829--$5,829
All Other Expenses$5,808--$5,808
Payroll Taxes$2,733--$2,733
Other Employee Benefits$2,124--$2,124
Office Expenses$203--$203
Fees for Service Investment Mgmnt Fees$124--$124
Total Functional Expenses$770,379$0$7,776$778,155
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
Reserve for Ue House Bills$117,370
Reserve for Damage Deposits$33,800
Reserve for Ue Out of House Fees$12,585
Reserve for Philanthropy$6,034
Reserve for Registration Fee$2,072
Payroll Liabilities$1,457
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Backup withholding compliance
Yes
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, Page 6, Part VI, Line 6

The organization has members that are invited and elected by the full membership body.

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

The membership elects a slate of each officers each year. However, all members are entitled to vote on and approve the actions of the officers.

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

The 990 return is prepared by the cpa firm and approved by the chapter officers. The return is prepared from detailed financial statements that are provided to the officers each month.

Form 990, Page 6, Part VI, Line 19

AVAILABLE UPON REQUEST.

Filing and Contact Details

Filer

Filer Name
Sigma Phi Epsilon Inc
EIN
43-0519063
Phone
5738758777
Address
414 E BROADWAY SUITE 200, COLUMBIA, MO 65201

Signing Officer

Name
Lenny Tocco
Title
Treasurer
Phone
5738758777
Signed
2017-08-31

Organization Details

Principal Officer
Payton Sanders
Formed
1980
Voting Board Members
90
Independent Board Members
90
Employees
1

Preparer

Firm
Marberry & Eagle Pc Cpas
Address
414 E BROADWAY SUITE 200, COLUMBIA, MO 65201
Preparer
J Marberry
Phone
5738758777
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

Provide room & board and social activities for members of the fraternity.

Raw XML Appendix306 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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0PROVIDE ROOM & BOARD AND SOCIAL ACTIVITIES FOR MEMBERS OF THE FRATERNITY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION HAS MEMBERS THAT ARE INVITED AND ELECTED BY THE FULL MEMBERSHIP BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE MEMBERSHIP ELECTS A SLATE OF EACH OFFICERS EACH YEAR. HOWEVER, ALL MEMBERS ARE ENTITLED TO VOTE ON AND APPROVE THE ACTIONS OF THE OFFICERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE 990 RETURN IS PREPARED BY THE CPA FIRM AND APPROVED BY THE CHAPTER OFFICERS. THE RETURN IS PREPARED FROM DETAILED FINANCIAL STATEMENTS THAT ARE PROVIDED TO THE OFFICERS EACH MONTH.
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IRS990/USAddress/ZIPCd065201
IRS990/VotingMembersGoverningBodyCnt090
IRS990/VotingMembersIndependentCnt090
IRS990/WebsiteAddressTxt0HTTP://WWW.MOALPHASIGEP.COM/
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02018-06-14 16:35:46Z
ReturnHeader/BusinessOfficerGrp/PersonNm0LENNY TOCCO
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum05738758777
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-08-31
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SIGMA PHI EPSILON INC
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0MISSOURI ALPHA CHAPTER
ReturnHeader/Filer/BusinessNameControlTxt0SIGM
ReturnHeader/Filer/EIN0430519063
ReturnHeader/Filer/PhoneNum05738758777
ReturnHeader/Filer/USAddress/AddressLine1Txt0414 E BROADWAY SUITE 200
ReturnHeader/Filer/USAddress/CityNm0COLUMBIA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MO
ReturnHeader/Filer/USAddress/ZIPCd065201
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId03458C3A05B1B9F6703B587C9DF8E0A311770D904
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0AEF7AF457D052FE0B06B720F437E27A3C7B18EA3
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0263799709
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MARBERRY & EAGLE PC CPAS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0414 E BROADWAY SUITE 200
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0COLUMBIA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd065201
ReturnHeader/PreparerPersonGrp/PhoneNum05738758777
ReturnHeader/PreparerPersonGrp/PreparationDt02017-08-29
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0J MARBERRY
ReturnHeader/ReturnTs02018-05-02T16:10:08-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-07-01
ReturnHeader/TaxPeriodEndDt02017-06-30
ReturnHeader/TaxYr02016

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