Civic Intelligence

Sigma Chi Fraternity Delta Tau Chapter

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

414 E Broadway Suite 200Columbia, MO 65201
Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

100th percentile

10.79x

Higher debt load relative to assets than 100% of similar nonprofits.

501(c)7 • <$500k nonprofits • Source year 2016

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2016

Net Margin

Score unavailable

No value available

Net margin requires both revenue and expenses on the latest valid filing.

Source year 2016

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

21st percentile

-17%

Faster asset growth than 21% of similar nonprofits.

501(c)7 • <$500k nonprofits • Annualized from 2015 to 2016

Revenue Growth

1st percentile

-100%

Faster revenue growth than 1% of similar nonprofits.

501(c)7 • <$500k nonprofits • Annualized from 2015 to 2016

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

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$200K$100K$0-$100K-$200KAssets 2011: $54,659Liabilities 2011: $130,8082011Assets 2012: $56,037Liabilities 2012: $126,109Net Assets 2012: -$70,0722012Assets 2013: $57,155Liabilities 2013: $157,508Net Assets 2013: -$100,3532013Assets 2014: $43,992Liabilities 2014: $127,494Net Assets 2014: -$83,5022014Assets 2015: $15,726Liabilities 2015: $122,451Net Assets 2015: -$106,7252015Assets 2016: $13,117Liabilities 2016: $141,500Net Assets 2016: -$128,3832016

Highlighted filing

2016

Assets$13,117
Liabilities$141,500
Net Assets-$128,383

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$300K$200K$100K$0-$100KRevenue 2011: $192,200Expenses 2011: $200,239Net Income 2011: -$8,0392011Revenue 2012: $225,458Expenses 2012: $219,381Net Income 2012: $6,0772012Revenue 2013: $221,169Expenses 2013: $204,356Net Income 2013: $16,8132013Revenue 2014: $214,272Expenses 2014: $197,421Net Income 2014: $16,8512014Revenue 2015: $123,628Expenses 2015: $146,851Net Income 2015: -$23,2232015Revenue 2016: $0Expenses 2016: $21,658Net Income 2016: -$21,6582016

Highlighted filing

2016

Revenue$0
Expenses$21,658
Net Income-$21,658

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
Oct 24, 2016
Return Version
2015v2.1
Gross Receipts
$0
Mission and Program Overview

Mission

To provide, equip, maintain and manage a fraternity house on/near the campus of the westminster college, fulton, mo

Balance Sheet Detail
LineBeginningEndChange
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
Compensation and Service Providers

Board Members and Trustees

NameTitle
Chad MillardAlumni Board
David GanttAlumni Presi
Mike SmolaAlumni Treas
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-21,658
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$21,658
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$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
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
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
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

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.

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

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.

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

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

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

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.

Form 990, Page 6, Part VI, Line 19

990 and governing documents are made available upon request.

Filing and Contact Details

Filer

Filer Name
Sigma Chi Fraternity
EIN
43-0660671
Phone
5738758777
Address
414 E BROADWAY SUITE 200, COLUMBIA, MO 65201

Signing Officer

Name
Mike Smola
Title
Alumni Treas/sec
Phone
5738758777
Signed
2016-10-24
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Mike Smola
Formed
1855
Legal Domicile
Mo
Voting Board Members
0
Independent Board Members
0
Employees
0

Preparer

Firm
Marberry & Eagle Pc Cpas
Address
414 E BROADWAY SUITE 200, COLUMBIA, MO 65201
Preparer
J Marberry
Phone
5738758777
Raw XML Appendix227 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/AccountsPayableAccrExpnssGrp/BOYAmt098773
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0117822
IRS990/AccountsReceivableGrp/BOYAmt012700
IRS990/AccountsReceivableGrp/EOYAmt012700
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0TO PROVIDE, EQUIP, MAINTAIN AND MANAGE A FRATERNITY HOUSE ON/NEAR THE CAMPUS OF THE WESTMINSTER COLLEGE, FULTON, MO
IRS990/BackupWthldComplianceInd0false
IRS990/BooksInCareOfDetail/PersonNm0MARBERRY EAGLE CPAS PC
IRS990/BooksInCareOfDetail/PhoneNum05738758777
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0414 E BROADWAY STE 200
IRS990/BooksInCareOfDetail/USAddress/CityNm0COLUMBIA
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MO
IRS990/BooksInCareOfDetail/USAddress/ZIPCd065201
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOfficerEntInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt03026
IRS990/CashNonInterestBearingGrp/EOYAmt0417
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt00
IRS990/CYOtherExpensesAmt021658
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt0-21658
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt021658
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt00
IRS990/DecisionsSubjectToApprovaInd0true
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/Desc0TO PROVIDE ROOM, BOARD AND SOCIAL ACTIVITIES TO MEMBERS OF A FRATERNITY LOCATED ON THE CAMPUS OF THE UNIVERSITY OF MISSOURI, COLUMBIA, MO.
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/ElectionOfBoardMembersInd0true
IRS990/EmployeeCnt00
IRS990/ExpenseAmt016274
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt05285
IRS990/FeesForServicesAccountingGrp/TotalAmt05285
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/PersonNm0CHAD MILLARD
IRS990/Form990PartVIISectionAGrp/PersonNm1DAVID GANTT
IRS990/Form990PartVIISectionAGrp/PersonNm2MIKE SMOLA
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/TitleTxt0ALUMNI BOARD
IRS990/Form990PartVIISectionAGrp/TitleTxt1ALUMNI PRESI
IRS990/Form990PartVIISectionAGrp/TitleTxt2ALUMNI TREAS
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormationYr01855
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt00
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt00
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt02
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0MO
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0TO PROVIDE, EQUIP, MAINTAIN AND MANAGE A FRATERNITY HOUSE ON/NEAR THE CAMPUS OF THE WESTMINSTER COLLEGE, FULTON, MO
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt023678
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt023678
IRS990/NetAssetsOrFundBalancesBOYAmt0-106725
IRS990/NetAssetsOrFundBalancesEOYAmt0-128383
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ProgramServicesAmt016147
IRS990/OccupancyGrp/TotalAmt016147
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt099
IRS990/OfficeExpensesGrp/ProgramServicesAmt021
IRS990/OfficeExpensesGrp/TotalAmt0120
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherExpensesGrp/Desc0CHAPTER EXPENSES
IRS990/OtherExpensesGrp/ProgramServicesAmt0106
IRS990/OtherExpensesGrp/TotalAmt0106
IRS990/PartialLiquidationInd0false
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0MIKE SMOLA
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYOtherExpensesAmt0146851
IRS990/PYProgramServiceRevenueAmt0123628
IRS990/PYRevenuesLessExpensesAmt0-23223
IRS990/PYTotalExpensesAmt0146851
IRS990/PYTotalRevenueAmt0123628
IRS990/ReconcilationRevenueExpnssAmt0-21658
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/ScheduleBRequiredInd0false
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE 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/ExplanationTxt1THE 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/ExplanationTxt2THE MEMBERSHIP ELECTS A SLATE OF OFFICERS EACH YEAR, HOWEVER ALL MEMBERS ARE ENTITLED TO VOTE AND APPROVE ACTIONS OF THE OFFICERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE 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/ExplanationTxt4990 AND GOVERNING DOCUMENTS ARE MADE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 7A
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt015726
IRS990/TotalAssetsEOYAmt013117
IRS990/TotalAssetsGrp/BOYAmt015726
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IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt05384
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt016274
IRS990/TotalFunctionalExpensesGrp/TotalAmt021658
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0122451
IRS990/TotalLiabilitiesEOYAmt0141500
IRS990/TotalLiabilitiesGrp/BOYAmt0122451
IRS990/TotalLiabilitiesGrp/EOYAmt0141500
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-106725
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-128383
IRS990/TotalProgramServiceExpensesAmt016274
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt00
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IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt013117
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0-106725
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0-128383
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0350 KENILWORTH
IRS990/USAddress/CityNm0BALLWIN
IRS990/USAddress/StateAbbreviationCd0MO
IRS990/USAddress/ZIPCd063011
IRS990/VotingMembersGoverningBodyCnt00
IRS990/VotingMembersIndependentCnt00
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MIKE SMOLA
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0ALUMNI TREAS/SEC
ReturnHeader/BusinessOfficerGrp/PhoneNum05738758777
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-10-24
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SIGMA CHI FRATERNITY
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0DELTA TAU CHAPTER
ReturnHeader/Filer/BusinessNameControlTxt0SIGM
ReturnHeader/Filer/EIN0430660671
ReturnHeader/Filer/PhoneNum05738758777
ReturnHeader/Filer/USAddress/AddressLine1Txt0414 E BROADWAY SUITE 200
ReturnHeader/Filer/USAddress/CityNm0COLUMBIA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MO
ReturnHeader/Filer/USAddress/ZIPCd065201
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/PreparationDt02016-12-12
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0J MARBERRY
ReturnHeader/ReturnTs02016-12-12T12:58:57-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02015-07-01
ReturnHeader/TaxPeriodEndDt02016-06-30
ReturnHeader/TaxYr02015

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