Civic Intelligence

Epsilon Sigma Phi-The National Honorary Extension Fraternity Inc.

990 • Fiscal year 2013 • EIN 52-6044675

Jan 01, 2013 to Dec 31, 2013 • Filed on May 06, 2014

450 Falls Avenue Suite 106 No 10683301

(208) 736-6081

Siviq Scores

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

Liabilities / Assets

26th percentile

0.00x

Higher debt load relative to assets than 26% of similar nonprofits.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2013

Liabilities / Revenue

33rd percentile

0.01x

Higher debt load relative to revenue than 33% of similar nonprofits.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2013

Net Margin

50th percentile

2.9%

Higher net margin than 50% of similar nonprofits.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2013

Top Officer Pay

49th percentile

$0

Higher top officer pay than 49% of similar nonprofits.

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

2013 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2013

Asset Growth

67th percentile

9.7%

Faster asset growth than 67% of similar nonprofits.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2012 to 2013

Revenue Growth

6th percentile

-40%

Faster revenue growth than 6% of similar nonprofits.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2012 to 2013

Assets

Up

$802,661

Up $70,811 (+9.7%) from 2012

Net Assets

Up

$801,661

Up $70,811 (+9.7%) from 2012

Liabilities

Flat

$1,000

Flat from 2012

Revenue

Down

$141,222

Down $93,777 (-40%) from 2012

Expenses

Down

$137,122

Down $63,903 (-32%) from 2012

Net Income

Down

$4,100

Down $29,874 (-88%) from 2012

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 2010: $674,122Liabilities 2010: $0Net Assets 2010: $674,1222010Assets 2011: $666,099Liabilities 2011: $0Net Assets 2011: $666,0992011Assets 2012: $731,850Liabilities 2012: $1,000Net Assets 2012: $730,8502012Assets 2013: $802,661Liabilities 2013: $1,000Net Assets 2013: $801,6612013Assets 2014: $866,793Liabilities 2014: $1,000Net Assets 2014: $865,7932014Assets 2015: $832,617Liabilities 2015: $1,000Net Assets 2015: $831,6172015Assets 2016: $908,665Liabilities 2016: $1,000Net Assets 2016: $907,6652016Assets 2017: $1,005,658Liabilities 2017: $0Net Assets 2017: $1,005,6582017Assets 2018: $1,004,605Liabilities 2018: $36Net Assets 2018: $1,004,5692018Assets 2019: $1,179,733Liabilities 2019: $0Net Assets 2019: $1,179,7332019Assets 2020: $1,331,806Liabilities 2020: $578Net Assets 2020: $1,331,2282020Assets 2021: $1,565,714Liabilities 2021: $4,549Net Assets 2021: $1,561,1652021Assets 2022: $1,366,725Liabilities 2022: $148,759Net Assets 2022: $1,217,9662022Assets 2023: $1,476,611Liabilities 2023: $188,598Net Assets 2023: $1,288,0132023Assets 2024: $1,627,202Liabilities 2024: $198,382Net Assets 2024: $1,428,8202024

Highlighted filing

2013

Assets$802,661
Liabilities$1,000
Net Assets$801,661

Operations Trend

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

$600K$400K$200K$0-$200KExpenses 2010: $209,9132010Expenses 2011: $125,5872011Revenue 2012: $234,999Expenses 2012: $201,025Net Income 2012: $33,9742012Revenue 2013: $141,222Expenses 2013: $137,122Net Income 2013: $4,1002013Revenue 2014: $290,611Expenses 2014: $222,273Net Income 2014: $68,3382014Revenue 2015: $240,799Expenses 2015: $241,944Net Income 2015: -$1,1452015Revenue 2016: $219,322Expenses 2016: $200,223Net Income 2016: $19,0992016Revenue 2017: $257,438Expenses 2017: $255,402Net Income 2017: $2,0362017Revenue 2018: $349,932Expenses 2018: $298,132Net Income 2018: $51,8002018Revenue 2019: $298,589Expenses 2019: $260,529Net Income 2019: $38,0602019Revenue 2020: $193,755Expenses 2020: $122,270Net Income 2020: $71,4852020Revenue 2021: $388,625Expenses 2021: $354,844Net Income 2021: $33,7812021Revenue 2022: $216,225Expenses 2022: $388,270Net Income 2022: -$172,0452022Revenue 2023: $422,183Expenses 2023: $451,780Net Income 2023: -$29,5972023Revenue 2024: $334,569Expenses 2024: $342,753Net Income 2024: -$8,1842024

Highlighted filing

2013

Revenue$141,222
Expenses$137,122
Net Income$4,100
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
May 6, 2014
Return Version
2013v3.0
Gross Receipts
$175,336
Mission and Program Overview

Mission

To promote the highest standards and ideals of professionalism and interaction at the national level, both by chapter and individually, by providing education and development opportunities, conferences for extension professional, youth educators and other adults.

To provide education and development opportunities for extension professionals , youth directors and other adults. To promote the highest standards and ideals of professionalism, along with interaction at the national level, by chapters and individuals.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Program Related$604,283$651,265▲ $46,982
Savings and Temporary Cash Investments$111,634$143,252▲ $31,618
Inventories for Sale or Use$4,681$4,671▼ $10
Cash and Non-Interest-Bearing Accounts$11,252$3,095▼ $8,157
Prepaid Expenses and Deferred Charges-$258-
Accounts Receivable-$120-
Total Assets$731,850$802,661▲ $70,811
Liabilities
Accounts Payable and Accrued Expenses$1,000$1,000→ $0
Total Liabilities$1,000$1,000→ $0
Net Assets / Fund Balance
Unrestricted Net Assets$384,913$443,678▲ $58,765
Permanently Rstr Net Assets$345,937$357,983▲ $12,046
Total Net Assets Fund Balance$730,850$801,661▲ $70,811
Total Liabilities and Net Assets / Fund Balance$731,850$802,661▲ $70,811

Asset Categories

AssetBook ValueDepreciationBasis
Investment Program Related Org$651,265--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2013$345,937---$357,983
2012$321,196---$345,937
2011$321,196---$321,196
2010$0---$321,196
Compensation and Service Providers

Board Members and Trustees

NameTitle
Mark StillwellPast President
Jeffrey D MyersPresident
Ann BerryPresident-elect
Patricia Dawson2nd Vice President
Elaine Long BaileyVice President
Graham CochranVice President
Jane GaultVice President
Luke EricksonVice President
Robert M OhlensehlenExecutive Director
Revenue and Support

Revenue Composition

Contributions and Grants
$115,741
Program Service Revenue
$252
Investment Income
$24,945
Other Revenue
$284
All Other Contributions
$10,371
Change in Net Assets
$4,100
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$129,922
Grants and Similar Amounts Paid$7,200
Total Fundraising Expense$949
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings$62,420--$62,420
Fees for Services Management$22,125$22,124-$44,249
Grants to Domestic Individuals$7,200--$7,200
Office Expenses$2,651$2,651-$5,302
Advertising$5,056--$5,056
Fees for Services Accounting-$4,000-$4,000
Insurance$1,447$1,446-$2,893
Other Expenses$1,583$3,470$949$949
Total Functional Expenses$102,482$33,691$949$137,122
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
Yes
Audit committee
No
Backup withholding compliance
Yes
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
Yes
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 A, line 2

O & H Associates is owned by Executive Director Robert Ohlensehlen and his wife. This company is contracted by Epsilon Sigma Phi to provide bookkeeping and management services. It was paid $44,249 for these services during 2013.

Form 990, Part VI, Section A, line 6

The organization has members who pay dues to support its activities.

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

The membership elects its Board Members to act as its governing body.

Form 990, Part VI, Section B, line 11

Form 990 is reviewed by the Board Members at a regularly-scheduled meeting prior to filing.

Form 990, Part VI, Section B, line 15A

The Executive Board reviewed the proposed agreement with O & H Management LLC and compared the services provided with comparables.

Form 990, Part VI, Section C, line 19

The organization makes its governing documents and financial statements available to the public on its website and upon request.

Filing and Contact Details

Filer

EIN
52-6044675
Phone
2087366081

Signing Officer

Name
Robert Ohlensehlen
Title
Executive Director
Phone
2087366081
Signed
2014-05-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Mark Stillwell
Formed
1927
Legal Domicile
Dc
Voting Board Members
46
Independent Board Members
46
Employees
0
Volunteers
0

Preparer

Preparer
Nancy W Koonce
Phone
2087334730
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C:

No change from previous years.

Raw XML AppendixShowing 400 of 429 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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IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt016052
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt05520
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt078116
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt01445
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt080377
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt07269
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt094353
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt023005
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0206449
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt020752
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt022708
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt013084
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt016052
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt05520
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt078116
IRS990ScheduleA/InvestmentIncomeCYPct00.08250
IRS990ScheduleA/InvestmentIncomePYPct00.07280
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.91750
IRS990ScheduleA/PublicSupportPY509Pct00.92720
IRS990ScheduleA/PublicSupportTotal509Amt0868412
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0117186
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0199415
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0154180
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0223605
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0174026
IRS990ScheduleA/Total509Grp/TotalAmt0868412
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0137938
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0222123
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0167264
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0239657
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0179546
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0946528
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt0345937
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt0357983
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt0321196
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt0345937
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt0321196
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt0321196
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt00
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt0321196
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd00
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd00
IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt0651265
IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc0Publically traded securities
IRS990ScheduleD/InvstProgramRelatedOrgGrp/MethodValuationCd0F
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalBookValueProgramRltdAmt0651265
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt07200
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0Scholarships & Mini-grants
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt016
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0Recipients qualify through an application scoring process. Member Services Committee determines the best qualified candidates with the highest score.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0Part I, Line 2:
IRS990/ScheduleJRequiredInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine10O & H Associates LLCRobert Ohlensehlen
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0O & H Associates LLC is owned by Robert Ohlensehlen, Executive Director
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0O & H Associates LLC has a contract with the organization to provide bookkeeping and management services for the organization. During 2013 they received $44,249 as compensation.
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0O & H Associates is owned by Executive Director Robert Ohlensehlen and his wife. This company is contracted by Epsilon Sigma Phi to provide bookkeeping and management services. It was paid $44,249 for these services during 2013.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The organization has members who pay dues to support its activities.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The membership elects its Board Members to act as its governing body.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Form 990 is reviewed by the Board Members at a regularly-scheduled meeting prior to filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The Executive Board reviewed the proposed agreement with O & H Management LLC and compared the services provided with comparables.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5The organization makes its governing documents and financial statements available to the public on its website and upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6No change from previous years.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section A, line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section B, line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Section C, line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part XII, Line 2c:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd01
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0731850
IRS990/TotalAssetsEOYAmt0802661
IRS990/TotalAssetsGrp/BOYAmt0731850
IRS990/TotalAssetsGrp/EOYAmt0802661
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0115741
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt0949
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt033691
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0102482
IRS990/TotalFunctionalExpensesGrp/TotalAmt0137122
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01000
IRS990/TotalLiabilitiesEOYAmt01000
IRS990/TotalLiabilitiesGrp/BOYAmt01000
IRS990/TotalLiabilitiesGrp/EOYAmt01000
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0730850
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0801661
IRS990/TotalOtherCompensationAmt00
IRS990/TotalOtherProgSrvcExpenseAmt079293
IRS990/TotalProgramServiceExpensesAmt0102482
IRS990/TotalProgramServiceRevenueAmt0252
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt024945
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0536
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0141222
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0731850
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0802661
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0384913
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0443678
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine10450 Falls Ave 106
IRS990/USAddress/City0Twin Falls
IRS990/USAddress/State0ID
IRS990/USAddress/ZIPCode083301
IRS990/VotingMembersGoverningBodyCnt046
IRS990/VotingMembersIndependentCnt046
IRS990/WebsiteAddressTxt0espnational.org

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.63$0.20$1.43$0.33$0.34$0.01
2023Detailed filing. Detailed filing data is available for this year.$1.48$0.19$1.29$0.42$0.45$0.03
2022Detailed filing. Detailed filing data is available for this year.$1.37$0.15$1.22$0.22$0.39$0.17
2021Detailed filing. Detailed filing data is available for this year.$1.57$0.00$1.56$0.39$0.35$0.03
2020Detailed filing. Detailed filing data is available for this year.$1.33$0.00$1.33$0.19$0.12$0.07
2019Detailed filing. Detailed filing data is available for this year.$1.18$0.00$1.18$0.30$0.26$0.04
2018Detailed filing. Detailed filing data is available for this year.$1.00$0.00$1.00$0.35$0.30$0.05
2017Detailed filing. Detailed filing data is available for this year.$1.01$0.00$1.01$0.26$0.26$0.00
2016Detailed filing. Detailed filing data is available for this year.$0.91$0.00$0.91$0.22$0.20$0.02
2015Detailed filing. Detailed filing data is available for this year.$0.83$0.00$0.83$0.24$0.24$0.00
2014Detailed filing. Detailed filing data is available for this year.$0.87$0.00$0.87$0.29$0.22$0.07
2013Detailed filing. Detailed filing data is available for this year.$0.80$0.00$0.80$0.14$0.14$0.00
2012Summary only. Only limited summary data is available for this year.$0.73$0.00$0.73$0.23$0.20$0.03
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.67$0.00$0.67$0.13
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.67$0.00$0.67$0.21