Liabilities / Assets
100th percentile
Higher debt load relative to assets than 100% of similar nonprofits.
EIN 43-0660671 • 501(c)7 • Columbia, MO
Profile
To provide, equip, maintain and manage a fraternity house on/near the campus of the westminster college, fulton, mo
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
100th percentile
Higher debt load relative to assets than 100% of similar nonprofits.
Liabilities / Revenue
Score unavailable
Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.
Net Margin
Score unavailable
Net margin requires both revenue and expenses on the latest valid filing.
Top Officer Pay
Score unavailable
No filing with officer rows is available for this organization yet.
Asset Growth
21st percentile
Faster asset growth than 21% of similar nonprofits.
Revenue Growth
1st percentile
Faster revenue growth than 1% of similar nonprofits.
Assets
Down$13,117
Down $2,609 (-17%) from 2015
Liabilities
Up$141,500
Up $19,049 (+16%) from 2015
Net Assets
Down-$128,383
Down $21,658 (-20%) from 2015
Revenue
Down$0
Down $123,628 (-100%) from 2015
Expenses
Down$21,658
Down $125,193 (-85%) from 2015
Net Income
Up-$21,658
Up $1,565 (+6.7%) from 2015
Most recent year
2016 • Form 990Detailed filing. Detailed filing data is available for this year.
To provide, equip, maintain and manage a fraternity house on/near the campus of the westminster college, fulton, mo
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Accounts Receivable | $12,700 | $12,700 | → $0 |
| Cash and Non-Interest-Bearing Accounts | $3,026 | $417 | ▼ $2,609 |
| Total Assets | $15,726 | $13,117 | ▼ $2,609 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $98,773 | $117,822 | ▲ $19,049 |
| Mortgage Notes Payable Secured by Investment Property | $23,678 | $23,678 | → $0 |
| Total Liabilities | $122,451 | $141,500 | ▲ $19,049 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $-106,725 | $-128,383 | ▼ $21,658 |
| Total Net Assets Fund Balance | $-106,725 | $-128,383 | ▼ $21,658 |
| Total Liabilities and Net Assets / Fund Balance | $15,726 | $13,117 | ▼ $2,609 |
| Name | Title |
|---|---|
| Chad Millard | Alumni Board |
| David Gantt | Alumni Presi |
| Mike Smola | Alumni Treas |
| Line Item | Amount |
|---|---|
| Other Expenses | $21,658 |
| 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 | $16,147 | - | - | $16,147 |
| Fees for Services Accounting | - | $5,285 | - | $5,285 |
| Office Expenses | $21 | $99 | - | $120 |
| Other Expenses | $106 | - | - | $106 |
| Total Functional Expenses | $16,274 | $5,384 | $0 | $21,658 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“The fraternity has members that are invited and elected by the full membership body. Effective march 2015, membership has been temporarily suspended by the national organization.”
“The fraternity has member that are invited and elected by the full membership body. Effective march 2015, membership has been temporarily suspended by the national organization.”
“The membership elects a slate of officers each year, however all members are entitled to vote and approve actions of the officers.”
“The 990 return is prepapred by the management office and reviewed and approved by the chapter/alumni officers. The return is prepared from the detail financial statements that are provided to the officers each month.”
“990 and governing documents are made available upon request.”
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 | false |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 98773 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 117822 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 12700 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 12700 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | TO PROVIDE, EQUIP, MAINTAIN AND MANAGE A FRATERNITY HOUSE ON/NEAR THE CAMPUS OF THE WESTMINSTER COLLEGE, FULTON, MO |
| IRS990/BackupWthldComplianceInd | 0 | false |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | MARBERRY EAGLE CPAS PC |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 5738758777 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 414 E BROADWAY STE 200 |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | COLUMBIA |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | MO |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 65201 |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOfficerEntInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 3026 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 417 |
| 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 | 0 |
| IRS990/CYOtherExpensesAmt | 0 | 21658 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -21658 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/CYTotalExpensesAmt | 0 | 21658 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 0 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | true |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/Desc | 0 | TO PROVIDE ROOM, BOARD AND SOCIAL ACTIVITIES TO MEMBERS OF A FRATERNITY LOCATED ON THE CAMPUS OF THE UNIVERSITY OF MISSOURI, COLUMBIA, MO. |
| IRS990/DescribedInSection501c3Ind | 0 | false |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | false |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | true |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 16274 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 5285 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 5285 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | CHAD MILLARD |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | DAVID GANTT |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | MIKE SMOLA |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | ALUMNI BOARD |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | ALUMNI PRESI |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | ALUMNI TREAS |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | false |
| IRS990/FormationYr | 0 | 1855 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | false |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 0 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 0 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 2 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LegalDomicileStateCd | 0 | MO |
| 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 | TO PROVIDE, EQUIP, MAINTAIN AND MANAGE A FRATERNITY HOUSE ON/NEAR THE CAMPUS OF THE WESTMINSTER COLLEGE, FULTON, MO |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt | 0 | 23678 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 23678 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | -106725 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | -128383 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 16147 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 16147 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 99 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 21 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 120 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsSFAS117Ind | 0 | X |
| IRS990/OtherExpensesGrp/Desc | 0 | CHAPTER EXPENSES |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 106 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 106 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrincipalOfficerNm | 0 | MIKE SMOLA |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYOtherExpensesAmt | 0 | 146851 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 123628 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -23223 |
| IRS990/PYTotalExpensesAmt | 0 | 146851 |
| IRS990/PYTotalRevenueAmt | 0 | 123628 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -21658 |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | false |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | false |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THE FRATERNITY HAS MEMBERS THAT ARE INVITED AND ELECTED BY THE FULL MEMBERSHIP BODY. EFFECTIVE MARCH 2015, MEMBERSHIP HAS BEEN TEMPORARILY SUSPENDED BY THE NATIONAL ORGANIZATION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE FRATERNITY HAS MEMBER THAT ARE INVITED AND ELECTED BY THE FULL MEMBERSHIP BODY. EFFECTIVE MARCH 2015, MEMBERSHIP HAS BEEN TEMPORARILY SUSPENDED BY THE NATIONAL ORGANIZATION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE MEMBERSHIP ELECTS A SLATE OF OFFICERS EACH YEAR, HOWEVER ALL MEMBERS ARE ENTITLED TO VOTE AND APPROVE ACTIONS OF THE OFFICERS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE 990 RETURN IS PREPAPRED BY THE MANAGEMENT OFFICE AND REVIEWED AND APPROVED BY THE CHAPTER/ALUMNI OFFICERS. THE RETURN IS PREPARED FROM THE DETAIL FINANCIAL STATEMENTS THAT ARE PROVIDED TO THE OFFICERS EACH MONTH. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | 990 AND GOVERNING DOCUMENTS ARE MADE AVAILABLE UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PAGE 6, PART VI, LINE 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 6, PART VI, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 7B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PAGE 6, PART VI, LINE 19 |
| 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/TempOrPermanentEndowmentsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
| IRS990/TotalAssetsBOYAmt | 0 | 15726 |
| IRS990/TotalAssetsEOYAmt | 0 | 13117 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 15726 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 13117 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalEmployeeCnt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 5384 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 16274 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 21658 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 122451 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 141500 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 122451 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 141500 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | -106725 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | -128383 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 16274 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 15726 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 13117 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | false |
| IRS990/UnrestrictedNetAssetsGrp/BOYAmt | 0 | -106725 |
| IRS990/UnrestrictedNetAssetsGrp/EOYAmt | 0 | -128383 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 350 KENILWORTH |
| IRS990/USAddress/CityNm | 0 | BALLWIN |
| IRS990/USAddress/StateAbbreviationCd | 0 | MO |
| IRS990/USAddress/ZIPCd | 0 | 63011 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 0 |
| IRS990/VotingMembersIndependentCnt | 0 | 0 |
| IRS990/WhistleblowerPolicyInd | 0 | false |
| ReturnHeader/BuildTS | 0 | 2017-02-10 21:41:12Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | MIKE SMOLA |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | ALUMNI TREAS/SEC |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 5738758777 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2016-10-24 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | SIGMA CHI FRATERNITY |
| ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt | 0 | DELTA TAU CHAPTER |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | SIGM |
| ReturnHeader/Filer/EIN | 0 | 430660671 |
| ReturnHeader/Filer/PhoneNum | 0 | 5738758777 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 414 E BROADWAY SUITE 200 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | COLUMBIA |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | MO |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 65201 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 263799709 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | MARBERRY & EAGLE PC CPAS |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 414 E BROADWAY SUITE 200 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | COLUMBIA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | MO |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 65201 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 5738758777 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2016-12-12 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | J MARBERRY |
| ReturnHeader/ReturnTs | 0 | 2016-12-12T12:58:57-06:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2015-07-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2016-06-30 |
| ReturnHeader/TaxYr | 0 | 2015 |
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