Liabilities / Assets
91st percentile
Higher debt load relative to assets than 91% of similar nonprofits.
990 • Fiscal year 2014 • EIN 48-0618891
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
91st percentile
Higher debt load relative to assets than 91% of similar nonprofits.
Liabilities / Revenue
92nd percentile
Higher debt load relative to revenue than 92% of similar nonprofits.
Net Margin
16th percentile
Higher net margin than 16% of similar nonprofits.
Top Officer Pay
91st percentile
Higher top officer pay than 91% of similar nonprofits.
Top officer pay equals 21.1% of source-year revenue.
Asset Growth
81st percentile
Faster asset growth than 81% of similar nonprofits.
Revenue Growth
75th percentile
Faster revenue growth than 75% of similar nonprofits.
Assets
Up$157,055
Up $44,415 (+39%) from 2013
Net Assets
Down$53,724
Down $49,186 (-48%) from 2013
Liabilities
Up$103,331
Up $93,601 (+962%) from 2013
Revenue
Up$220,701
Up $43,621 (+25%) from 2013
Expenses
Up$264,073
Up $114,795 (+77%) from 2013
Net Income
Down-$43,372
Down $71,174 (-256%) from 2013
To advance music in the community, nation, and world through the promotion of musicianship, scholarship, therapy, and education, with emphasis on service through music and to enhance loyalty to the alma mater and develop true bonds.
The advancement of music in the community, in the nation, and in the world
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cash and Non-Interest-Bearing Accounts | $21,836 | $105,090 | ▲ $83,254 |
| Savings and Temporary Cash Investments | $89,297 | $44,000 | ▼ $45,297 |
| Accounts Receivable | - | $6,574 | - |
| Prepaid Expenses and Deferred Charges | $1,449 | $1,361 | ▼ $88 |
| Land, Buildings, and Equipment, Net | $56 | $30 | ▼ $26 |
| Total Assets | $112,640 | $157,055 | ▲ $44,415 |
| Other Assets Total | $2 | - | - |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $1,580 | $100,737 | ▲ $99,157 |
| Unsecured Notes Loans Payable | $8,150 | $2,594 | ▼ $5,556 |
| Total Liabilities | $9,730 | $103,331 | ▲ $93,601 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $102,860 | $53,724 | ▼ $49,136 |
| Temporarily Rstr Net Assets | $50 | $0 | ▼ $50 |
| Total Net Assets Fund Balance | $102,910 | $53,724 | ▼ $49,186 |
| Total Liabilities and Net Assets / Fund Balance | $112,640 | $157,055 | ▲ $44,415 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $30 | $7,183 | $7,213 |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Gloria Debatin | Executive/secretary/treasurer | FT | $46,639 | $46,639 |
| Rosemary Ames | International President | PT | $12,000 | $12,000 |
| Melissa Eddy | International Editor | - | $7,684 | $7,684 |
| Name | Title |
|---|---|
| Charlotte Brown | 1st Vice President |
| Sandra Mcmillen | 2nd Vice President |
| Lenita Mccallum | 3rd Vice President |
| Dr Martha Macdonald | 4th Vice President |
| Dr Kurt-alexander Zeller | 5th Vice President |
| Line Item | Amount |
|---|---|
| Other Expenses | $196,819 |
| Salaries, Compensation, and Employee Benefits | $67,254 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Conferences and Meetings | $99,970 | - | - | $99,970 |
| Current Officers, Directors, Trustees, and Key Employees | $12,450 | $51,986 | - | $64,436 |
| Fees for Services Management | - | $16,500 | - | $16,500 |
| All Other Expenses | $6,748 | $4,666 | - | $11,414 |
| Occupancy | - | $9,533 | - | $9,533 |
| Office Expenses | - | $6,574 | - | $6,574 |
| Other Expenses | $13,838 | $4,622 | - | $4,622 |
| Fees for Services Accounting | - | $3,700 | - | $3,700 |
| Payroll Taxes | - | $2,818 | - | $2,818 |
| Insurance | - | $1,491 | - | $1,491 |
| Information Technology | - | $799 | - | $799 |
| Fees for Services Legal | - | $316 | - | $316 |
| Interest | - | $247 | - | $247 |
| Depreciation Depletion | - | $28 | - | $28 |
| Total Functional Expenses | $160,793 | $103,280 | $0 | $264,073 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“As of may 1, 2014, the organization contracted with synergos association management company to provide an executive secretary, administration and information management, fiscal management, office management, and overall account management services. In addition, employees are leased from synergos to the organization.”
“The membership of mu phi epsilon shall be composed of those who have been duly initiated in conformity with the requirements, rules, and regulations of the bylaws of the fraternity. Collegiate members: collegiate chapters of the fraternity may be organized and located in universities, colleges and schools of music which meet the accrediting standards of the fraternity. Any person eligible for membership under article i, section 2 of the bylaws may be invited to membership by a two-thirds vote of members of the collegiate chapter. Alumni members: alumni chapters may be established in any city, town, village, or contiguous geographic area where members of the fraternity reside. Any person eligible for membership under article i, section 2 of the bylaws may be invited to membership by a two-thirds vote of members of the alumni chapter. There shall be three categories of alumni chapter membership: (a) a resident member pays international and local dues through one alumni chapter and takes an active part in chapter activities; (b) a member of one chapter may become a visiting member of another chapter by payment of local dues to the second chapter, provided international dues have been paid and local financial obligations to the original chapter have been met; (c) any member who lives in an area too remote to permit regular attendance at an alumni chapter's meetings may become a non-resident member of that chapter by paying international dues and such local dues as are determined by the chapter. Allied member: any initiated member of the fraternity in good standing who is no longer enrolled in school or who is enrolled in a school without a collegiate chapter, and who is unable to affiliate with or for whom no alumni chapter exists in the area, may become an allied member upon payment of international dues.”
“A screening committee of three members to be chosen, one each, from the eastern, central, and western sections of the united states of america, shall be appointed by the international executive board one year preceding the international convention. One screening committee member will be designated to also receive nominations from members who reside outside the united states of america. This committee shall: (1) receive names of prospective candidates for the elective international offices, and investigate their eligibility and availability; (2) submit to the nominating committee a list of names of candidates eligible and available for each elective international office. The nominating committee shall consist of business delegates who shall be elected at province meetings held on the first day of convention. Collegiate chapter delegates of each province shall elect one committee member. The alumni chapter delegates of each province shall elect one committee member. A past or outgoing elected member of the international executive board shall be appointed by the board to serve as advisor to the nominating committee. The nominating committee shall present one name for each elective international office not later than the close of the second full day of convention. Nominations from the floor shall also be received. Voting shall be done by ballot not later than the close of business on the third full day of convention. A majority vote shall be necessary to elect.”
“The organizaiton does not have any committees with the authority to act on behalf of the governing body.”
“A copy of the form 990 is reviewed by the governing body before filing with the irs.”
“The conflict of interest policy covers all officers, directors, employees, or contractors who have a direct financial interest in any entity with which the fraternity has a transaction or arrangement. In connection with any actual or possible conflict of interest, an interested person must disclose the existence of the conflict of interest and all the material facts thereto to the international executive board. The international executive board shall determine by majority vote whether a conflict of interest exists. The interested person shall neither vote nor be present during deliberation.”
“Compensation for the organization's top management officials is discussed and reviewed in conjunction with their annual performance review by the board of directors. Compensation adjustments are made based on performance and cost of living.”
“The organization makes its governing documents, conflict of interest policy, and financial statements avaiable to the public 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 | 1 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 1580 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 100737 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 6574 |
| IRS990/AcctCompileOrReviewBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | THE ADVANCEMENT OF MUSIC IN THE COMMUNITY, IN THE NATION, AND IN THE WORLD |
| IRS990/AddressChangeInd | 0 | X |
| IRS990/AllOtherContributionsAmt | 0 | 19765 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 4666 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 6748 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 11414 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/AuditCommitteeInd | 0 | 0 |
| IRS990/BackupWthldComplianceInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1 | 0 | JENNY MAEDA |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 8882591471 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1 | 0 | PO BOX 1369 |
| IRS990/BooksInCareOfDetail/USAddress/City | 0 | FORT COLLINS |
| IRS990/BooksInCareOfDetail/USAddress/State | 0 | CO |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCode | 0 | 80522 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOfficerEntInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 21836 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 105090 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 51986 |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 12450 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 64436 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 0 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
| IRS990/ConferencesMeetingsGrp/ProgramServicesAmt | 0 | 99970 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 99970 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 19765 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 519 |
| IRS990/CYOtherExpensesAmt | 0 | 196819 |
| IRS990/CYOtherRevenueAmt | 0 | 1941 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 198476 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -43372 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 67254 |
| IRS990/CYTotalExpensesAmt | 0 | 264073 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 220701 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 1 |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 28 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 28 |
| IRS990/Desc | 0 | TRIENNIAL CONVENTION WAS HELD BY THE FRATERNITY ON JULY 29 THROUGH AUGUST 2, 2014 FOR THE PURPOSE OF EDUCATING AND CELEBRATING MEMBERSHIP IN THE FRATERNITY. |
| IRS990/DescribedInSection501c3Ind | 0 | 1 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 0 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 1 |
| IRS990/EmployeeCnt | 0 | 2 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 99970 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 3700 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 3700 |
| IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt | 0 | 316 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 316 |
| IRS990/FeesForServicesManagementGrp/ManagementAndGeneralAmt | 0 | 16500 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 16500 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 10.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | ROSEMARY AMES |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | CHARLOTTE BROWN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | SANDRA MCMILLEN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | LENITA MCCALLUM |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | DR MARTHA MACDONALD |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | DR KURT-ALEXANDER ZELLER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | GLORIA DEBATIN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | MELISSA EDDY |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 12000 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 46639 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 7684 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | INTERNATIONAL PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | 1ST VICE PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | 2ND VICE PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | 3RD VICE PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | 4TH VICE PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | 5TH VICE PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | EXECUTIVE/SECRETARY/TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | INTERNATIONAL EDITOR |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 1903 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedInd | 0 | 0 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 8 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 220701 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 0 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 0 |
| IRS990/IndependentVotingMemberCnt | 0 | 5 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt | 0 | 799 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 799 |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 1491 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 1491 |
| IRS990/InterestGrp/ManagementAndGeneralAmt | 0 | 247 |
| IRS990/InterestGrp/TotalAmt | 0 | 247 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 519 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 519 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 2 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 7183 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 56 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 30 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 7213 |
| IRS990/LegalDomicileStateCd | 0 | OH |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LobbyingActivitiesInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 1 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 1 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 0 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | THE ORGANIZATION'S MISSION IS TO ADVANCE MUSIC IN THE COMMUNITY, IN THE NATION, AND IN THE WORLD THROUGH THE PROMOTION OF MUSICIANSHIP, SCHOLARSHIP, THERAPY, AND EDUCATION, WITH EMPHASIS ON SERVICE THROUGH MUSIC AND TO ENHANCE LOYALTY TO THE ALMA MATER AND DEVELOP TRUE BONDS OF FRIENDSHIP. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 102910 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 53724 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 9533 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 9533 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 6574 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 6574 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsSFAS117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 2 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/Desc | 0 | TRIANGLE PRODUCTION |
| IRS990/OtherExpensesGrp/Desc | 1 | INITIATION EXPENSES |
| IRS990/OtherExpensesGrp/Desc | 2 | EXECUTIVE BOARD EXPENSE |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 4622 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 27787 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 13838 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 27787 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 13838 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 4622 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 2818 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 2818 |
| IRS990/PoliciesReferenceChaptersInd | 0 | 1 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 1449 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 1361 |
| IRS990/PrincipalOfficerNm | 0 | JENNY MAEDA |
| IRS990/PriorPeriodAdjustmentsAmt | 0 | -5814 |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 813410 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 813410 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | MEMBERSHIP DUES & FEES |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | CONVENTION INCOME |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 122397 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 69949 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 122397 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 69949 |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | MU PHI EPSILON IS AN INTERNATIONAL PROFESSIONAL MUSIC FRATERNITY WHOSE PURPOSES ARE THE RECOGNITION OF SCHOLARSHIP AND MUSICIANSHIP AND THE PROMOTION OF FRIENDSHIP. ITS AIMS ARE THE ADVANCEMENT OF MUSIC THROUGHOUT THE WORLD, THE PROMOTION OF MUSICIANSHIP AND SCHOLARSHIP, LOYALTY TO THE ALMA MATER, AND THE DEVELOPMENT OF A TRUE BOND OF FRIENDSHIP. THE FRATERNITY IS COMPOSED OF COLLEGIATE CHAPTERS, ALUMNI CHAPTERS, AND ALLIED MEMBERS. IN ADDITION, THE ORGANIZATION PUBLISHES AND CIRCULATES A QUARTERLY MAGAZINE TO FRATERNITY MEMBERS FOR THE PURPOSE OF PROMOTING MUSIC DEVELOPMENT TO ITS MEMBERS. |
| IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt | 0 | 60823 |
| IRS990/ProgSrvcAccomActy2Grp/RevenueAmt | 0 | 128527 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | AS OF MAY 1, 2014, THE ORGANIZATION CONTRACTED WITH SYNERGOS ASSOCIATION MANAGEMENT COMPANY TO PROVIDE AN EXECUTIVE SECRETARY, ADMINISTRATION AND INFORMATION MANAGEMENT, FISCAL MANAGEMENT, OFFICE MANAGEMENT, AND OVERALL ACCOUNT MANAGEMENT SERVICES. IN ADDITION, EMPLOYEES ARE LEASED FROM SYNERGOS TO THE ORGANIZATION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE MEMBERSHIP OF MU PHI EPSILON SHALL BE COMPOSED OF THOSE WHO HAVE BEEN DULY INITIATED IN CONFORMITY WITH THE REQUIREMENTS, RULES, AND REGULATIONS OF THE BYLAWS OF THE FRATERNITY. COLLEGIATE MEMBERS: COLLEGIATE CHAPTERS OF THE FRATERNITY MAY BE ORGANIZED AND LOCATED IN UNIVERSITIES, COLLEGES AND SCHOOLS OF MUSIC WHICH MEET THE ACCREDITING STANDARDS OF THE FRATERNITY. ANY PERSON ELIGIBLE FOR MEMBERSHIP UNDER ARTICLE I, SECTION 2 OF THE BYLAWS MAY BE INVITED TO MEMBERSHIP BY A TWO-THIRDS VOTE OF MEMBERS OF THE COLLEGIATE CHAPTER. ALUMNI MEMBERS: ALUMNI CHAPTERS MAY BE ESTABLISHED IN ANY CITY, TOWN, VILLAGE, OR CONTIGUOUS GEOGRAPHIC AREA WHERE MEMBERS OF THE FRATERNITY RESIDE. ANY PERSON ELIGIBLE FOR MEMBERSHIP UNDER ARTICLE I, SECTION 2 OF THE BYLAWS MAY BE INVITED TO MEMBERSHIP BY A TWO-THIRDS VOTE OF MEMBERS OF THE ALUMNI CHAPTER. THERE SHALL BE THREE CATEGORIES OF ALUMNI CHAPTER MEMBERSHIP: (A) A RESIDENT MEMBER PAYS INTERNATIONAL AND LOCAL DUES THROUGH ONE ALUMNI CHAPTER AND TAKES AN ACTIVE PART IN CHAPTER ACTIVITIES; (B) A MEMBER OF ONE CHAPTER MAY BECOME A VISITING MEMBER OF ANOTHER CHAPTER BY PAYMENT OF LOCAL DUES TO THE SECOND CHAPTER, PROVIDED INTERNATIONAL DUES HAVE BEEN PAID AND LOCAL FINANCIAL OBLIGATIONS TO THE ORIGINAL CHAPTER HAVE BEEN MET; (C) ANY MEMBER WHO LIVES IN AN AREA TOO REMOTE TO PERMIT REGULAR ATTENDANCE AT AN ALUMNI CHAPTER'S MEETINGS MAY BECOME A NON-RESIDENT MEMBER OF THAT CHAPTER BY PAYING INTERNATIONAL DUES AND SUCH LOCAL DUES AS ARE DETERMINED BY THE CHAPTER. ALLIED MEMBER: ANY INITIATED MEMBER OF THE FRATERNITY IN GOOD STANDING WHO IS NO LONGER ENROLLED IN SCHOOL OR WHO IS ENROLLED IN A SCHOOL WITHOUT A COLLEGIATE CHAPTER, AND WHO IS UNABLE TO AFFILIATE WITH OR FOR WHOM NO ALUMNI CHAPTER EXISTS IN THE AREA, MAY BECOME AN ALLIED MEMBER UPON PAYMENT OF INTERNATIONAL DUES. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | A SCREENING COMMITTEE OF THREE MEMBERS TO BE CHOSEN, ONE EACH, FROM THE EASTERN, CENTRAL, AND WESTERN SECTIONS OF THE UNITED STATES OF AMERICA, SHALL BE APPOINTED BY THE INTERNATIONAL EXECUTIVE BOARD ONE YEAR PRECEDING THE INTERNATIONAL CONVENTION. ONE SCREENING COMMITTEE MEMBER WILL BE DESIGNATED TO ALSO RECEIVE NOMINATIONS FROM MEMBERS WHO RESIDE OUTSIDE THE UNITED STATES OF AMERICA. THIS COMMITTEE SHALL: (1) RECEIVE NAMES OF PROSPECTIVE CANDIDATES FOR THE ELECTIVE INTERNATIONAL OFFICES, AND INVESTIGATE THEIR ELIGIBILITY AND AVAILABILITY; (2) SUBMIT TO THE NOMINATING COMMITTEE A LIST OF NAMES OF CANDIDATES ELIGIBLE AND AVAILABLE FOR EACH ELECTIVE INTERNATIONAL OFFICE. THE NOMINATING COMMITTEE SHALL CONSIST OF BUSINESS DELEGATES WHO SHALL BE ELECTED AT PROVINCE MEETINGS HELD ON THE FIRST DAY OF CONVENTION. COLLEGIATE CHAPTER DELEGATES OF EACH PROVINCE SHALL ELECT ONE COMMITTEE MEMBER. THE ALUMNI CHAPTER DELEGATES OF EACH PROVINCE SHALL ELECT ONE COMMITTEE MEMBER. A PAST OR OUTGOING ELECTED MEMBER OF THE INTERNATIONAL EXECUTIVE BOARD SHALL BE APPOINTED BY THE BOARD TO SERVE AS ADVISOR TO THE NOMINATING COMMITTEE. THE NOMINATING COMMITTEE SHALL PRESENT ONE NAME FOR EACH ELECTIVE INTERNATIONAL OFFICE NOT LATER THAN THE CLOSE OF THE SECOND FULL DAY OF CONVENTION. NOMINATIONS FROM THE FLOOR SHALL ALSO BE RECEIVED. VOTING SHALL BE DONE BY BALLOT NOT LATER THAN THE CLOSE OF BUSINESS ON THE THIRD FULL DAY OF CONVENTION. A MAJORITY VOTE SHALL BE NECESSARY TO ELECT. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE ORGANIZAITON DOES NOT HAVE ANY COMMITTEES WITH THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | A COPY OF THE FORM 990 IS REVIEWED BY THE GOVERNING BODY BEFORE FILING WITH THE IRS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | THE CONFLICT OF INTEREST POLICY COVERS ALL OFFICERS, DIRECTORS, EMPLOYEES, OR CONTRACTORS WHO HAVE A DIRECT FINANCIAL INTEREST IN ANY ENTITY WITH WHICH THE FRATERNITY HAS A TRANSACTION OR ARRANGEMENT. IN CONNECTION WITH ANY ACTUAL OR POSSIBLE CONFLICT OF INTEREST, AN INTERESTED PERSON MUST DISCLOSE THE EXISTENCE OF THE CONFLICT OF INTEREST AND ALL THE MATERIAL FACTS THERETO TO THE INTERNATIONAL EXECUTIVE BOARD. THE INTERNATIONAL EXECUTIVE BOARD SHALL DETERMINE BY MAJORITY VOTE WHETHER A CONFLICT OF INTEREST EXISTS. THE INTERESTED PERSON SHALL NEITHER VOTE NOR BE PRESENT DURING DELIBERATION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | COMPENSATION FOR THE ORGANIZATION'S TOP MANAGEMENT OFFICIALS IS DISCUSSED AND REVIEWED IN CONJUNCTION WITH THEIR ANNUAL PERFORMANCE REVIEW BY THE BOARD OF DIRECTORS. COMPENSATION ADJUSTMENTS ARE MADE BASED ON PERFORMANCE AND COST OF LIVING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAIABLE TO THE PUBLIC UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION A, LINE 3 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION A, LINE 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION A, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION A, LINE 8B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART VI, SECTION B, LINE 11 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART VI, SECTION B, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PART VI, SECTION B, LINE 15 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | FORM 990, PART VI, SECTION C, LINE 19 |
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Displayed year
2014 • Form 990Detailed filing. Detailed filing data is available for this year.