Civic Intelligence

University of Arizona Sec Chapter of Sigma Phi Epsilon Fraternity

990 • Fiscal year 2024 • EIN 46-1275278

Jul 01, 2023 to Jun 30, 2024 • Filed on Feb 21, 2025

1614 E 1st StreetTucson, AZ 85719

(804) 353-1901

Siviq Scores

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

Liabilities / Assets

54th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2024 filings • 501(c)7 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

54th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2024 filings • 501(c)7 • <$500k nonprofits • Source year 2024

Net Margin

63rd percentile

7.7%

Higher net margin than 63% of similar nonprofits.

2024 filings • 501(c)7 • <$500k nonprofits • Source year 2024

Top Officer Pay

94th percentile

$0

Higher top officer pay than 94% of similar nonprofits.

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

2024 filings • 501(c)7 • <$500k nonprofits • Source year 2024

Asset Growth

95th percentile

97%

Faster asset growth than 95% of similar nonprofits.

2024 filings • 501(c)7 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

85th percentile

32%

Faster revenue growth than 85% of similar nonprofits.

2024 filings • 501(c)7 • <$500k nonprofits • Annualized from 2023 to 2024

Assets

Up

$72,626

Up $35,782 (+97%) from 2023

Net Assets

Up

$72,626

Up $35,782 (+97%) from 2023

Liabilities

Flat

$0

Flat from 2023

Revenue

Up

$462,511

Up $111,973 (+32%) from 2023

Expenses

Up

$426,729

Up $102,319 (+32%) from 2023

Net Income

Up

$35,782

Up $9,654 (+37%) from 2023

Historical Trend

Balance Sheet Trend

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

$80K$60K$40K$20K$0Assets 2016: $42,986Liabilities 2016: $02016Assets 2017: $70,132Liabilities 2017: $02017Assets 2018: $38,650Liabilities 2018: $02018Assets 2019: $46,020Liabilities 2019: $0Net Assets 2019: $46,0202019Assets 2020: $52,933Liabilities 2020: $0Net Assets 2020: $52,9332020Assets 2022: $10,716Liabilities 2022: $0Net Assets 2022: $10,7162022Assets 2023: $36,844Liabilities 2023: $0Net Assets 2023: $36,8442023Assets 2024: $72,626Liabilities 2024: $0Net Assets 2024: $72,6262024Assets 2025: $78,697Liabilities 2025: $0Net Assets 2025: $78,6972025

Highlighted filing

2024

Assets$72,626
Liabilities$0
Net Assets$72,626

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2016: $126,629Expenses 2016: $128,635Net Income 2016: -$2,0062016Revenue 2017: $156,036Expenses 2017: $128,890Net Income 2017: $27,1462017Revenue 2018: $177,030Expenses 2018: $208,512Net Income 2018: -$31,4822018Revenue 2019: $291,959Expenses 2019: $284,589Net Income 2019: $7,3702019Revenue 2020: $179,665Expenses 2020: $150,246Net Income 2020: $29,4192020Revenue 2022: $307,825Expenses 2022: $350,042Net Income 2022: -$42,2172022Revenue 2023: $350,538Expenses 2023: $324,410Net Income 2023: $26,1282023Revenue 2024: $462,511Expenses 2024: $426,729Net Income 2024: $35,7822024Revenue 2025: $535,957Expenses 2025: $529,886Net Income 2025: $6,0712025

Highlighted filing

2024

Revenue$462,511
Expenses$426,729
Net Income$35,782
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Feb 21, 2025
Return Version
2023v6.0
Gross Receipts
$463,511
Mission and Program Overview

Mission

To promote the social, intellectual, and moral development of University men of the University of Arizona Beta Chapter of Sigma Phi Epsilon Fraternity.

Social Club - Fraternity: 154 Members.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$36,844$72,626▲ $35,782
Rtn Earn Endowment Incm Other Fnds$36,844$72,626▲ $35,782
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$36,844$72,626▲ $35,782
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$36,844$72,626▲ $35,782
Total Liabilities and Net Assets / Fund Balance$36,844$72,626▲ $35,782
Compensation and Service Providers

Board Members and Trustees

NameTitle
Jack MarkoPresident (end Nov 23)
Alec BauerPresident (start Nov 23)
Jack McAnanyVice President (end Nov 23)
Mateo RooneyVice President (start Nov 23)
Ross JorgenssenChaplain (end Nov 23)
Logan SolomonChaplain (start Nov 23)
Aiden DavidRisk Manager (end Nov 23)
Pierce BaldwinRisk Manager (start Nov 23)
Luke MarshallVP of Communications (end Nov 23)
Oscar SchwalbVP of Communications (start Nov 23)
Sergio AguileraVP of Finance (end Nov 23)
Ryan FreidmanVP of Finance (start Nov 23)
Lucas WarnerVP of Member Development (end Nov 23)
Jack GearyVP of Member Development (start Nov 23)
Cooper NewmanVP of Programming (end Nov 23)
Jack WilsonVP of Programming (start Nov 23)
Jackson ByrneVP of Recruitment (end Nov 23)
AJ AttaranVP of Recruitment (start Nov 23)
Revenue and Support

Revenue Composition

Contributions and Grants
$10,200
Program Service Revenue
$453,311
Investment Income
$0
Other Revenue
$-1,000
All Other Contributions
$0
Change in Net Assets
$35,782
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$416,529
Grants and Similar Amounts Paid$10,200
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Payments to Affiliates---$87,000
Occupancy---$56,500
Grants to Domestic Orgs---$10,200
Fees for Services Accounting---$9,066
Other Expenses---$5,000
Travel---$1,400
Conferences and Meetings---$1,000
Advertising---$700
Total Functional Expenses$0$0$0$426,729
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Big Brothers Big Sisters of Southern Arizona IncTuscon, AZ501c3To support the Big Brothers Big Sisters of Southern Arizona's mission: To create and support one-to-one relationships that ignite the power of promise and youth.$10,200
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$1,000
Fundraising Gross Income$0
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
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
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 7A

Other Persons: Arizona Beta Chapter members have the ability to elect members to the governing body.

Form 990, Part VI, Section A, Line 7B

Certain governance decisions may be subject to a chapter membership vote.

Form 990, Part VI, Section A, Line 8A

The Arizona Beta governing body meets on a regular basis; however, minutes are not taken.

Form 990, Part VI, Section A, Line 8B

Any committees utilized by Arizona Beta act in accordance with governing body directives. Minutes are not taken at committee meetings.

Form 990, Part VI, Section B, Line 11B

The tax Form 990 is being prepared by a Certified Public Accountant (CPA) in conjunction with the VP of Finance of the Chapter. Once completed, the VP of Finance will review with selected members of the governing body.

Form 990, Part VI, Section C, Line 19

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
University of Arizona SEC Chapter of Sigma Phi Epsilon Fraternity
EIN
46-1275278
Phone
8043531901
Address
1614 E 1st Street, Tucson, AZ 85719

Signing Officer

Name
Ryan Freidman
Title
VP of Finance
Phone
8043531901
Signed
2025-02-21
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Alec Bauer
Formed
1954
Legal Domicile
Az
Voting Board Members
9
Independent Board Members
9
Employees
0
Volunteers
154

Preparer

Preparer
Norman Klonowski CPA
Phone
5869426583
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IRS990/Form990PartVIISectionAGrp/PersonNm0Alec Bauer
IRS990/Form990PartVIISectionAGrp/PersonNm1Jack Marko
IRS990/Form990PartVIISectionAGrp/PersonNm2Mateo Rooney
IRS990/Form990PartVIISectionAGrp/PersonNm3Jack McAnany
IRS990/Form990PartVIISectionAGrp/PersonNm4Ryan Freidman
IRS990/Form990PartVIISectionAGrp/PersonNm5Sergio Aguilera
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IRS990/Form990PartVIISectionAGrp/PersonNm9Aiden David
IRS990/Form990PartVIISectionAGrp/PersonNm10AJ Attaran
IRS990/Form990PartVIISectionAGrp/PersonNm11Jackson Byrne
IRS990/Form990PartVIISectionAGrp/PersonNm12Jack Geary
IRS990/Form990PartVIISectionAGrp/PersonNm13Lucas Warner
IRS990/Form990PartVIISectionAGrp/PersonNm14Logan Solomon
IRS990/Form990PartVIISectionAGrp/PersonNm15Ross Jorgenssen
IRS990/Form990PartVIISectionAGrp/PersonNm16Jack Wilson
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IRS990/Form990PartVIISectionAGrp/TitleTxt0President (start Nov 23)
IRS990/Form990PartVIISectionAGrp/TitleTxt1President (end Nov 23)
IRS990/Form990PartVIISectionAGrp/TitleTxt2Vice President (start Nov 23)
IRS990/Form990PartVIISectionAGrp/TitleTxt3Vice President (end Nov 23)
IRS990/Form990PartVIISectionAGrp/TitleTxt4VP of Finance (start Nov 23)
IRS990/Form990PartVIISectionAGrp/TitleTxt5VP of Finance (end Nov 23)
IRS990/Form990PartVIISectionAGrp/TitleTxt6VP of Communications (start Nov 23)
IRS990/Form990PartVIISectionAGrp/TitleTxt7VP of Communications (end Nov 23)
IRS990/Form990PartVIISectionAGrp/TitleTxt8Risk Manager (start Nov 23)
IRS990/Form990PartVIISectionAGrp/TitleTxt9Risk Manager (end Nov 23)
IRS990/Form990PartVIISectionAGrp/TitleTxt10VP of Recruitment (start Nov 23)
IRS990/Form990PartVIISectionAGrp/TitleTxt11VP of Recruitment (end Nov 23)
IRS990/Form990PartVIISectionAGrp/TitleTxt12VP of Member Development (start Nov 23)
IRS990/Form990PartVIISectionAGrp/TitleTxt13VP of Member Development (end Nov 23)
IRS990/Form990PartVIISectionAGrp/TitleTxt14Chaplain (start Nov 23)
IRS990/Form990PartVIISectionAGrp/TitleTxt15Chaplain (end Nov 23)
IRS990/Form990PartVIISectionAGrp/TitleTxt16VP of Programming (start Nov 23)
IRS990/Form990PartVIISectionAGrp/TitleTxt17VP of Programming (end Nov 23)
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IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0AZ
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembershipDuesAmt00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd00
IRS990/MinutesOfGoverningBodyInd00
IRS990/MissionDesc0To promote the social, intellectual, and moral development of University men of the University of Arizona Beta Chapter of Sigma Phi Epsilon Fraternity.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt036844
IRS990/NetAssetsOrFundBalancesEOYAmt072626
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt0-1000
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt0-1000
IRS990/NetIncmFromFundraisingEvtGrp/UnrelatedBusinessRevenueAmt00
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt00
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NoncashContributionsAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/TotalAmt056500
IRS990/OfficeExpensesGrp/TotalAmt00
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0Chapter Meal Plan
IRS990/OtherExpensesGrp/Desc1Chapter Operations
IRS990/OtherExpensesGrp/Desc2Inter-Fraternity Council Dues
IRS990/OtherExpensesGrp/Desc3Fraternity Apparel
IRS990/OtherExpensesGrp/TotalAmt0150000
IRS990/OtherExpensesGrp/TotalAmt189863
IRS990/OtherExpensesGrp/TotalAmt216000
IRS990/OtherExpensesGrp/TotalAmt35000
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/TotalAmt00
IRS990/PartialLiquidationInd00
IRS990/PaymentsToAffiliatesGrp/TotalAmt087000
IRS990/PayrollTaxesGrp/TotalAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0Alec Bauer
IRS990/PriorPeriodAdjustmentsAmt00
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0813410
IRS990/ProgramServiceRevenueGrp/Desc0Membership Dues and Assessments
IRS990/ProgramServiceRevenueGrp/ExclusionAmt00
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0453311
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0453311
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt010300
IRS990/PYGrantsAndSimilarPaidAmt013300
IRS990/PYInvestmentIncomeAmt00
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0311110
IRS990/PYOtherRevenueAmt0-5000
IRS990/PYProgramServiceRevenueAmt0345238
IRS990/PYRevenuesLessExpensesAmt026128
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt0324410
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0350538
IRS990/ReconcilationRevenueExpnssAmt035782
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RelatedOrganizationsAmt00
IRS990/RentalIncomeOrLossGrp/PersonalAmt00
IRS990/RentalIncomeOrLossGrp/RealAmt00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0453311
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt036844
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt072626
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/RecipientTable/CashGrantAmt010200
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501c3
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt00
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0To support the Big Brothers Big Sisters of Southern Arizona's mission: To create and support one-to-one relationships that ignite the power of promise and youth.
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0Big Brothers Big Sisters of Southern Arizona Inc
IRS990ScheduleI/RecipientTable/RecipientEIN0860188050
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt02552 N Alvernon Suite 110
IRS990ScheduleI/RecipientTable/USAddress/CityNm0Tuscon
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0AZ
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd085712
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0Arizona Beta donated to the Big Brothers Big Sisters of Southern Arizona, a 501c3 public charity. Once donated, Arizona Beta does not track the use of the funds.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule I, Part I, Line 2
IRS990ScheduleI/Total501c3OrgCnt01
IRS990ScheduleI/TotalOtherOrgCnt00
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Other Persons: Arizona Beta Chapter members have the ability to elect members to the governing body.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Certain governance decisions may be subject to a chapter membership vote.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The Arizona Beta governing body meets on a regular basis; however, minutes are not taken.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Any committees utilized by Arizona Beta act in accordance with governing body directives. Minutes are not taken at committee meetings.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The tax Form 990 is being prepared by a Certified Public Accountant (CPA) in conjunction with the VP of Finance of the Chapter. Once completed, the VP of Finance will review with selected members of the governing body.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, Line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, Line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section A, Line 8a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section A, Line 8b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Section C, Line 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00

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