Civic Intelligence

Sigma Beta Delta Inc.

990 • Fiscal year 2018 • EIN 43-1765869

Jul 01, 2017 to Jun 30, 2018 • Filed on May 14, 2019

1 University Blvd Prov Hse No P11St Louis, MO 63121

(314) 516-4723

Siviq Scores

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

Liabilities / Assets

23rd percentile

0.00x

Higher debt load relative to assets than 23% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

25th percentile

0.02x

Higher debt load relative to revenue than 25% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Net Margin

46th percentile

1.8%

Higher net margin than 46% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

35th percentile

$0

Higher top officer pay than 35% of similar nonprofits.

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

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Asset Growth

65th percentile

6.0%

Faster asset growth than 65% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

66th percentile

12%

Faster revenue growth than 66% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Assets

Up

$1,521,981

Up $86,740 (+6.0%) from 2017

Net Assets

Up

$1,514,377

Up $81,700 (+5.7%) from 2017

Liabilities

Up

$7,604

Up $5,040 (+197%) from 2017

Revenue

Up

$462,129

Up $50,637 (+12%) from 2017

Expenses

Up

$453,792

Up $100,308 (+28%) from 2017

Net Income

Down

$8,337

Down $49,671 (-86%) from 2017

Historical Trend

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2011: $889,304Liabilities 2011: $0Net Assets 2011: $889,3042011Assets 2012: $980,556Liabilities 2012: $0Net Assets 2012: $980,5562012Assets 2013: $1,188,876Liabilities 2013: $0Net Assets 2013: $1,188,8762013Assets 2014: $1,361,903Liabilities 2014: $69,251Net Assets 2014: $1,292,6522014Assets 2015: $1,383,116Liabilities 2015: $75,073Net Assets 2015: $1,308,0432015Assets 2016: $1,336,077Liabilities 2016: $7,441Net Assets 2016: $1,328,6362016Assets 2017: $1,435,241Liabilities 2017: $2,564Net Assets 2017: $1,432,6772017Assets 2018: $1,521,981Liabilities 2018: $7,604Net Assets 2018: $1,514,3772018Assets 2019: $1,621,670Liabilities 2019: $12,142Net Assets 2019: $1,609,5282019Assets 2020: $1,355,624Liabilities 2020: $0Net Assets 2020: $1,355,6242020Assets 2021: $1,668,235Liabilities 2021: $0Net Assets 2021: $1,668,2352021Assets 2024: $1,591,177Liabilities 2024: $4,461Net Assets 2024: $1,586,7162024Assets 2025: $1,753,674Liabilities 2025: $10,359Net Assets 2025: $1,743,3152025

Highlighted filing

2018

Assets$1,521,981
Liabilities$7,604
Net Assets$1,514,377

Operations Trend

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

$600K$400K$200K$0-$200K-$400KExpenses 2011: $267,3262011Expenses 2012: $285,3102012Expenses 2013: $247,6872013Revenue 2014: $375,150Expenses 2014: $352,668Net Income 2014: $22,4822014Revenue 2015: $401,493Expenses 2015: $378,143Net Income 2015: $23,3502015Revenue 2016: $440,148Expenses 2016: $391,510Net Income 2016: $48,6382016Revenue 2017: $411,492Expenses 2017: $353,484Net Income 2017: $58,0082017Revenue 2018: $462,129Expenses 2018: $453,792Net Income 2018: $8,3372018Revenue 2019: $458,322Expenses 2019: $350,779Net Income 2019: $107,5432019Revenue 2020: $179,106Expenses 2020: $405,830Net Income 2020: -$226,7242020Revenue 2021: $497,177Expenses 2021: $356,076Net Income 2021: $141,1012021Revenue 2024: $207,699Expenses 2024: $369,463Net Income 2024: -$161,7642024Revenue 2025: $341,307Expenses 2025: $260,814Net Income 2025: $80,4932025

Highlighted filing

2018

Revenue$462,129
Expenses$453,792
Net Income$8,337
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
May 14, 2019
Return Version
2017v2.3
Gross Receipts
$553,282
Mission and Program Overview

Mission

The purposes of this society shall be to encourage and recognize scholarship and accomplishment among students of business, management, and administration, and to encourage and promote aspirations toward personal and professional improvement and a life distinguished by honorable service to humankind.

Provides recognition for honoring scholastic excellence in business.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Other Securities$1,048,231$1,114,864▲ $66,633
Cash and Non-Interest-Bearing Accounts$354,680$344,469▼ $10,211
Accounts Receivable$13,020$42,357▲ $29,337
Inventories for Sale or Use$18,409$17,332▼ $1,077
Prepaid Expenses and Deferred Charges$901$2,959▲ $2,058
Land, Buildings, and Equipment, Net$0$0→ $0
Total Assets$1,435,241$1,521,981▲ $86,740
Liabilities
Accounts Payable and Accrued Expenses$2,564$7,604▲ $5,040
Total Liabilities$2,564$7,604▲ $5,040
Net Assets / Fund Balance
Unrestricted Net Assets$1,432,677$1,514,377▲ $81,700
Total Net Assets Fund Balance$1,432,677$1,514,377▲ $81,700
Total Liabilities and Net Assets / Fund Balance$1,435,241$1,521,981▲ $86,740

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$0$37,561$37,561
Other Securities$200,425--
Closely Held Equity Interests$882,939--
Compensation and Service Providers

Board Members and Trustees

NameTitle
James H BeardenFounding President
Sandra Hile HartImmediate Past President
Randy M McleodPresident
J Preston JonesVice President
Dell Ann JanneyDirector
James MaxwellDirector
Janet EwingDirector
Lee KenyonDirector
William KehoeDirector
Donald DriemeierSecretary
Gloria ClarkTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$12,685
Program Service Revenue
$365,352
Investment Income
$3,892
Other Revenue
$80,200
All Other Contributions
$12,685
Change in Net Assets
$8,337

Audited Revenue Reconciliation

Revenue per Audited Statements
$447,407
Revenue Not Reported on Financial Statements
$14,722
Revenue Not Reported on Form 990
$73,363
Other Revenue Adjustments
$13,031
Total Revenue per Audited Statements
$520,770
Total Revenue per Form 990
$462,129
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$276,083
Salaries, Compensation, and Employee Benefits$164,678
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$112,523$12,503-$125,026
Fees for Services Accounting$14,490$49,469-$63,959
Other Employee Benefits$28,122$3,125-$31,247
Office Expenses$6,182$24,728-$30,910
Other Expenses$30,500$41,239-$30,500
Benefits to Members$13,031--$13,031
All Other Expenses$10,463$1,320-$11,783
Payroll Taxes$7,564$841-$8,405
Occupancy-$4,817-$4,817
Insurance-$2,775-$2,775
Fees for Service Investment Mgmnt Fees$1,691--$1,691
Total Functional Expenses$312,975$140,817$0$453,792

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$453,792
Expenses per Audited Statements$439,070
Total Expenses per Audited Statements$439,070
Expenses Not Reported on Financial Statements$14,722
Other Expense Adjustments$13,031
Expenses Not Reported on Form 990$0
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
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, Part VI, Section B, Line 11B

The board does not currently review the 990 before filing due to meetings not being held monthly. The board president reviews prior to filing.

Form 990, Part VI, Section C, Line 19

The governing documents and financial statements can be obtained upon request.

Filing and Contact Details

Filer

Filer Name
Sigma Beta Delta Inc
EIN
43-1765869
Phone
3145164723
Address
1 UNIVERSITY BLVD PROV HSE NO P11, ST LOUIS, MO 63121

Signing Officer

Name
Randy Mcleod
Title
President
Phone
3145164723
Signed
2019-05-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Randy Mcleod
Formed
1999
Legal Domicile
Mo
Voting Board Members
11
Independent Board Members
11
Employees
0
Volunteers
0

Preparer

Firm
Hochschild Bloom & Co Llp Cpas
Address
15450 SOUTH OUTER 40 RD 135, CHESTERFIELD, MO 63017
Preparer
Angela Dorn CPA
Phone
6365329525
Supplemental Narrative

Financial Statement Notes

PART XI, LINE 4B - OTHER ADJUSTMENTS:

Cost of direct benefits to members

PART XII, LINE 4B - OTHER ADJUSTMENTS:

Cost of direct benefits to members

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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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IRS990/PayrollTaxesGrp/ProgramServicesAmt07564
IRS990/PayrollTaxesGrp/TotalAmt08405
IRS990/PoliciesReferenceChaptersInd01
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0901
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt02959
IRS990/PrincipalOfficerNm0RANDY MCLEOD
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611710
IRS990/ProgramServiceRevenueGrp/Desc0FEE INCOME
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0365352
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0365352
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt019079
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt066040
IRS990/PYOtherExpensesAmt0226747
IRS990/PYOtherRevenueAmt023542
IRS990/PYProgramServiceRevenueAmt0302831
IRS990/PYRevenuesLessExpensesAmt058008
IRS990/PYSalariesCompEmpBnftPaidAmt0126737
IRS990/PYTotalExpensesAmt0353484
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0411492
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt08337
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd01
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0445552
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0319824
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0321910
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0319569
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0303158
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0298296
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt01562757
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt026185
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt066040
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt033584
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt023233
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt019492
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0168534
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0116323
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0117298
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0124373
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0108313
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt084501
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0550808
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt026185
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt066040
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt033584
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt023233
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt019492
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0168534
IRS990ScheduleA/InvestmentIncomeCYPct00.06730
IRS990ScheduleA/InvestmentIncomePYPct00.06220
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt031795
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt034969
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt065858
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt067209
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt023115
IRS990ScheduleA/OtherIncome509Grp/TotalAmt0222946
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.84370
IRS990ScheduleA/PublicSupportPY509Pct00.85390
IRS990ScheduleA/PublicSupportTotal509Amt02113565
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0436147
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0439208
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0443942
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0411471
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0382797
IRS990ScheduleA/Total509Grp/TotalAmt02113565
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0494127
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0540217
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0543384
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0501913
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0425404
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt02505045
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/CloselyHeldEquityInterestsGrp/BookValueAmt0882939
IRS990ScheduleD/CloselyHeldEquityInterestsGrp/MethodValuationCd0F
IRS990ScheduleD/EquipmentGrp/BookValueAmt00
IRS990ScheduleD/EquipmentGrp/DepreciationAmt037561
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt037561
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt014722
IRS990ScheduleD/ExpensesSubtotalAmt0439070
IRS990ScheduleD/InvestmentExpensesNotIncld2Amt01691
IRS990ScheduleD/InvestmentExpensesNotIncldAmt01691
IRS990ScheduleD/NetUnrealizedGainsInvstAmt073363
IRS990ScheduleD/OtherExpensesNotIncludedAmt013031
IRS990ScheduleD/OtherRevenuesNotIncludedAmt013031
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt031500
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt1200425
IRS990ScheduleD/OtherSecuritiesGrp/Desc0CERTIFICATES OF DEPOSITS
IRS990ScheduleD/OtherSecuritiesGrp/Desc1SYNTAL-INVESTMENTS
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0C
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd1C
IRS990ScheduleD/RevenueNotReportedAmt073363
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt014722
IRS990ScheduleD/RevenueSubtotalAmt0447407
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0COST OF DIRECT BENEFITS TO MEMBERS
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1COST OF DIRECT BENEFITS TO MEMBERS
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART XI, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XII, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalBookValueSecuritiesAmt01114864
IRS990ScheduleD/TotalExpensesPerForm990Amt0453792
IRS990ScheduleD/TotalRevenuePerForm990Amt0462129
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0520770
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0439070
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE BOARD DOES NOT CURRENTLY REVIEW THE 990 BEFORE FILING DUE TO MEETINGS NOT BEING HELD MONTHLY. THE BOARD PRESIDENT REVIEWS PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS CAN BE OBTAINED UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01435241
IRS990/TotalAssetsEOYAmt01521981
IRS990/TotalAssetsGrp/BOYAmt01435241
IRS990/TotalAssetsGrp/EOYAmt01521981
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt012685
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0140817
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0312975
IRS990/TotalFunctionalExpensesGrp/TotalAmt0453792

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.75$0.01$1.74$0.34$0.26$0.08
2024Detailed filing. Detailed filing data is available for this year.$1.59$0.00$1.59$0.21$0.37$0.16
2021Summary only. Only limited summary data is available for this year.$1.67$0.00$1.67$0.50$0.36$0.14
2020Summary only. Only limited summary data is available for this year.$1.36$0.00$1.36$0.18$0.41$0.23
2019Detailed filing. Detailed filing data is available for this year.$1.62$0.01$1.61$0.46$0.35$0.11
2018Detailed filing. Detailed filing data is available for this year.$1.52$0.01$1.51$0.46$0.45$0.01
2017Detailed filing. Detailed filing data is available for this year.$1.44$0.00$1.43$0.41$0.35$0.06
2016Detailed filing. Detailed filing data is available for this year.$1.34$0.01$1.33$0.44$0.39$0.05
2015Detailed filing. Detailed filing data is available for this year.$1.38$0.08$1.31$0.40$0.38$0.02
2014Detailed filing. Detailed filing data is available for this year.$1.36$0.07$1.29$0.38$0.35$0.02
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.19$0.00$1.19$0.25
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.98$0.00$0.98$0.29
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.89$0.00$0.89$0.27