Civic Intelligence

Sigma Phi Epsilon Foundation

990 • Fiscal year 2023 • EIN 47-6036836

Jul 01, 2022 to Jun 30, 2023 • Filed on May 13, 2024

Organization ProfileN/A
PO Box 6246Lincoln, NE 68508

(402) 304-3075

Siviq Scores

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

Liabilities / Assets

67th percentile

0.40x

Higher debt load relative to assets than 67% of similar nonprofits.

2023 filings • 501(c)2 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

56th percentile

1.22x

Higher debt load relative to revenue than 56% of similar nonprofits.

2023 filings • 501(c)2 • $1M-$5M nonprofits • Source year 2023

Net Margin

45th percentile

5.0%

Higher net margin than 45% of similar nonprofits.

2023 filings • 501(c)2 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

54th percentile

$0

Higher top officer pay than 54% of similar nonprofits.

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

2023 filings • 501(c)2 • $1M-$5M nonprofits • Source year 2023

Asset Growth

61st percentile

0.2%

Faster asset growth than 61% of similar nonprofits.

2023 filings • 501(c)2 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

77th percentile

30%

Faster revenue growth than 77% of similar nonprofits.

2023 filings • 501(c)2 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets67th percentile

Assets

Up

$4,312,247

Up $9,031 (+0.2%) from 2022

Net Assets

Up

$2,608,489

Up $69,640 (+2.7%) from 2022

Liabilities

Down

$1,703,758

Down $60,609 (-3.4%) from 2022

Revenue And Expenses
Liabilities / Revenue56th percentileNet Margin45th percentile

Revenue

Up

$1,398,616

Up $324,947 (+30%) from 2022

Expenses

Up

$1,328,976

Up $34,864 (+2.7%) from 2022

Net Income

Up

$69,640

Up $290,083 (+132%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth61st percentile

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

$6.0M$4.0M$2.0M$0Assets 2011: $427,569Liabilities 2011: $214,000Net Assets 2011: $213,5692011Assets 2012: $413,229Liabilities 2012: $202,000Net Assets 2012: $211,2292012Assets 2013: $414,552Liabilities 2013: $190,000Net Assets 2013: $224,5522013Assets 2014: $969,331Liabilities 2014: $0Net Assets 2014: $969,3312014Assets 2015: $972,051Liabilities 2015: $0Net Assets 2015: $972,0512015Assets 2016: $971,000Liabilities 2016: $0Net Assets 2016: $971,0002016Assets 2017: $1,246,349Liabilities 2017: $193,677Net Assets 2017: $1,052,6722017Assets 2018: $1,971,334Liabilities 2018: $10,500Net Assets 2018: $1,960,8342018Assets 2019: $4,653,125Liabilities 2019: $1,805,037Net Assets 2019: $2,848,0882019Assets 2020: $4,669,589Liabilities 2020: $1,794,507Net Assets 2020: $2,875,0822020Assets 2021: $4,553,934Liabilities 2021: $1,794,642Net Assets 2021: $2,759,2922021Assets 2022: $4,303,216Liabilities 2022: $1,764,367Net Assets 2022: $2,538,8492022Assets 2023: $4,312,247Liabilities 2023: $1,703,758Net Assets 2023: $2,608,4892023Assets 2024: $4,308,337Liabilities 2024: $1,638,735Net Assets 2024: $2,669,6022024Assets 2025: $4,170,149Liabilities 2025: $1,571,717Net Assets 2025: $2,598,4322025

Highlighted filing

2023

Assets$4,312,247
Liabilities$1,703,758
Net Assets$2,608,489
Open 2023 Filing

Operations Trend

Revenue Growth77th percentile

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

$2.0M$1.0M$0-$1.0MRevenue 2011: $36,071Expenses 2011: $53,520Net Income 2011: -$17,4492011Expenses 2012: $27,3402012Expenses 2013: $11,6772013Revenue 2014: $752,445Expenses 2014: $7,666Net Income 2014: $744,7792014Revenue 2015: $2,720Expenses 2015: $0Net Income 2015: $2,7202015Revenue 2016: $4,450Expenses 2016: $5,501Net Income 2016: -$1,0512016Revenue 2017: $85,388Expenses 2017: $3,716Net Income 2017: $81,6722017Revenue 2018: $909,305Expenses 2018: $1,143Net Income 2018: $908,1622018Revenue 2019: $1,837,720Expenses 2019: $962,388Net Income 2019: $875,3322019Revenue 2020: $1,010,042Expenses 2020: $983,048Net Income 2020: $26,9942020Revenue 2021: $970,576Expenses 2021: $1,086,366Net Income 2021: -$115,7902021Revenue 2022: $1,073,669Expenses 2022: $1,294,112Net Income 2022: -$220,4432022Revenue 2023: $1,398,616Expenses 2023: $1,328,976Net Income 2023: $69,6402023Revenue 2024: $1,406,965Expenses 2024: $1,345,852Net Income 2024: $61,1132024Revenue 2025: $1,364,847Expenses 2025: $1,436,017Net Income 2025: -$71,1702025

Highlighted filing

2023

Revenue$1,398,616
Expenses$1,328,976
Net Income$69,640
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
May 13, 2024
Return Version
2022v5.0
Gross Receipts
$1,398,616
Mission and Program Overview

Mission

NONE

Provide housing for chapter members.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$3,965,211$3,852,448▼ $112,763
Rtn Earn Endowment Incm Other Fnds$2,538,849$2,608,489▲ $69,640
Savings and Temporary Cash Investments-$315,000-
Cash and Non-Interest-Bearing Accounts$338,005$144,799▼ $193,206
Total Assets$4,303,216$4,312,247▲ $9,031
Liabilities
Tax Exempt Bond Liabilities$1,763,825$1,703,180▼ $60,645
Other Liabilities$542$578▲ $36
Total Liabilities$1,764,367$1,703,758▼ $60,609
Net Assets / Fund Balance
Total Net Assets Fund Balance$2,538,849$2,608,489▲ $69,640
Total Liabilities and Net Assets / Fund Balance$4,303,216$4,312,247▲ $9,031

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$3,409,503$358,260$3,767,763
Land$402,563-$402,563
Other Land Buildings$40,382$88,895$129,277
Compensation and Service Providers
Top Officer Pay54th percentile

Board Members and Trustees

NameTitle
Kyle AganbrightPresident
Matt NybergMember
Max RodenburgSecretary
Drew JensenTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,397,272
Investment Income
$1,344
Other Revenue
$0
Change in Net Assets
$69,640
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,315,934
Salaries, Compensation, and Employee Benefits$13,042
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses---$206,171
Depreciation Depletion---$112,763
Other Expenses---$69,977
Interest---$68,296
Fees for Services Legal---$33,933
Insurance---$17,601
Other Salaries and Wages---$12,000
Office Expenses---$3,665
Payroll Taxes---$1,042
Fees for Services Other---$83
Total Functional Expenses$0$0$0$1,328,976
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
Payroll Tax Liabilities$578
Governance and Compliance

Governance Checklist

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

Governance Explanations

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

“No review was or will be conducted.”

Form 990, Page 6, Part VI, Line 19

“The organization makes these documents available upon request to the public.”

Filing and Contact Details

Filer

Filer Name
Sigma Phi Epsilon Foundation
EIN
47-6036836
Phone
4023043075
Address
PO BOX 6246, LINCOLN, NE 68508

Signing Officer

Name
Matt Nyberg
Title
Member
Phone
4023043075
Signed
2024-05-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kyle Aganbright
Formed
1985
Legal Domicile
Ne
Voting Board Members
0
Independent Board Members
0
Employees
2

Preparer

Firm
Florell & Barnhard Pc
Address
5831 S 58TH ST STE D, LINCOLN, NE 68516-3649
Preparer
David J Florell
Phone
4024239500
Supplemental Narrative

Additional Explanations

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

“The foundation's primary purpose is to provide housing for the undergraduate chapter of sigma phi epsilon fraternity - nebraska alpha chapter (federal i.d. 47-0298365).”

Form 990, Part IX, Line 24E

“Rlc / faculty fellow 52,307 0 0 utilities 48,433 0 0 property taxes 37,107 0 0 sigep & unl membership fe 27,147 0 0 damage deposit refunds 23,765 0 0 parents club dues 11,000 0 0 capital campaign 2,889 0 0 alumni communications 2,868 0 0 miscellaneous 655 0 0 total 206,171 0 0”

Raw XML Appendix341 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/ExplanationTxt1NO REVIEW WAS OR WILL BE CONDUCTED.
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ReturnHeader/TaxYr02022

Document Assets

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Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$4,312,247
Liabilities
$1,703,758
Net assets
$2,608,489
Revenue
$1,398,616
Expenses
$1,328,976
Net income
$69,640
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$4.17$1.57$2.60$1.36$1.44$0.07
2024Detailed filing. Detailed filing data is available for this year.$4.31$1.64$2.67$1.41$1.35$0.06
2023Detailed filing. Detailed filing data is available for this year.$4.31$1.70$2.61$1.40$1.33$0.07
2022Detailed filing. Detailed filing data is available for this year.$4.30$1.76$2.54$1.07$1.29$0.22
2021Detailed filing. Detailed filing data is available for this year.$4.55$1.79$2.76$0.97$1.09$0.12
2020Detailed filing. Detailed filing data is available for this year.$4.67$1.79$2.88$1.01$0.98$0.03
2019Detailed filing. Detailed filing data is available for this year.$4.65$1.81$2.85$1.84$0.96$0.88
2018Detailed filing. Detailed filing data is available for this year.$1.97$0.01$1.96$0.91$0.00$0.91
2017Detailed filing. Detailed filing data is available for this year.$1.25$0.19$1.05$0.09$0.00$0.08
2016Detailed filing. Detailed filing data is available for this year.$0.97$0.00$0.97$0.00$0.01$0.00
2015Detailed filing. Detailed filing data is available for this year.$0.97$0.00$0.97$0.00$0.00$0.00
2014Detailed filing. Detailed filing data is available for this year.$0.97$0.00$0.97$0.75$0.01$0.74
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.41$0.19$0.22$0.01
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.41$0.20$0.21$0.03
2011Summary only. Only limited summary data is available for this year.$0.43$0.21$0.21$0.04$0.05$0.02