Civic Intelligence

Kappa Sigma Fraternity Epsilon Chi Chapter #154

990 • Fiscal year 2014 • EIN 54-1874115

Jun 01, 2013 to May 31, 2014 • Filed on Oct 14, 2014

111 Glenn AbleLafayette, LA 70506

(337) 232-1000

Siviq Scores

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

Liabilities / Assets

52nd percentile

0.00x

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

2014 filings • 501(c)7 • <$500k nonprofits • Source year 2014

Liabilities / Revenue

52nd percentile

0.00x

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

2014 filings • 501(c)7 • <$500k nonprofits • Source year 2014

Net Margin

58th percentile

5.3%

Higher net margin than 58% of similar nonprofits.

2014 filings • 501(c)7 • <$500k nonprofits • Source year 2014

Top Officer Pay

91st percentile

$0

Higher top officer pay than 91% of similar nonprofits.

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

2014 filings • 501(c)7 • <$500k nonprofits • Source year 2014

Asset Growth

Score unavailable

No value available

A valid growth rate could not be computed from the available filing history.

Annualized from 2013 to 2014

Revenue Growth

13th percentile

-20%

Faster revenue growth than 13% of similar nonprofits.

2014 filings • 501(c)7 • <$500k nonprofits • Annualized from 2013 to 2014

Assets

Up

$24,182

Up $27,989 (+735%) from 2013

Net Assets

Up

$24,182

Up $27,989 (+735%) from 2013

Liabilities

Flat

$0

Flat from 2013

Revenue

Down

$76,954

Down $19,599 (-20%) from 2013

Expenses

Down

$72,911

Down $34,982 (-32%) from 2013

Net Income

Up

$4,043

Up $15,383 (+136%) from 2013

Historical Trend

Balance Sheet Trend

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

$150K$100K$50K$0-$50KAssets 2011: $8,329Liabilities 2011: $0Net Assets 2011: $8,3292011Assets 2012: $7,533Liabilities 2012: $0Net Assets 2012: $7,5332012Assets 2013: -$3,807Liabilities 2013: $0Net Assets 2013: -$3,8072013Assets 2014: $24,182Liabilities 2014: $0Net Assets 2014: $24,1822014Assets 2015: $37,861Liabilities 2015: $0Net Assets 2015: $37,8612015Assets 2016: $77,177Liabilities 2016: $0Net Assets 2016: $77,1772016Assets 2017: $107,326Liabilities 2017: $0Net Assets 2017: $107,3262017Assets 2018: $8,045Liabilities 2018: $0Net Assets 2018: $8,0452018

Highlighted filing

2014

Assets$24,182
Liabilities$0
Net Assets$24,182

Operations Trend

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

$150K$100K$50K$0-$50KExpenses 2011: $94,5472011Revenue 2012: $113,245Expenses 2012: $114,041Net Income 2012: -$7962012Revenue 2013: $96,553Expenses 2013: $107,893Net Income 2013: -$11,3402013Revenue 2014: $76,954Expenses 2014: $72,911Net Income 2014: $4,0432014Revenue 2015: $73,394Expenses 2015: $79,099Net Income 2015: -$5,7052015Revenue 2016: $125,430Expenses 2016: $99,068Net Income 2016: $26,3622016Revenue 2017: $109,325Expenses 2017: $91,501Net Income 2017: $17,8242017Revenue 2018: $22,854Expenses 2018: $15,517Net Income 2018: $7,3372018

Highlighted filing

2014

Revenue$76,954
Expenses$72,911
Net Income$4,043
Jump To
Filing Snapshot
Filing Period
Jun 1, 2013 to May 31, 2014
Signed
Oct 14, 2014
Return Version
2013v3.0
Gross Receipts
$76,954
Mission and Program Overview

Mission

NONE

Local chapter of national college fraternity

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$-3,807$24,182▲ $27,989
Accounts Receivable$-6,936$21,605▲ $28,541
Cash and Non-Interest-Bearing Accounts$3,129$2,577▼ $552
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$-3,807$24,182▲ $27,989
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$-3,807$24,182▲ $27,989
Total Liabilities and Net Assets / Fund Balance$-3,807$24,182▲ $27,989
Compensation and Service Providers

Board Members and Trustees

NameTitle
Felix GirouardPresident
Matt AllenVice President
Thomas SchumacherTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$76,954
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$4,043
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$72,911
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Payments to Affiliates$14,839--$14,839
Occupancy$13,875--$13,875
Fees for Services Accounting$4,576--$4,576
All Other Expenses$2,960--$2,960
Other Expenses$1,367--$1,367
Travel$54--$54
Office Expenses$5--$5
Total Functional Expenses$72,911$0$0$72,911
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
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 11

Review with executive committee

Form 990, Part VI, Section C, Line 19

AVAILABLE UPON REQUEST

Filing and Contact Details

Filer

EIN
54-1874115
Phone
3372321000

Signing Officer

Name
Howard C Schoeffler
Title
CPA
Phone
3372321000
Signed
2014-10-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Howard C Schoeffler
Formed
1956
Legal Domicile
La
Voting Board Members
3
Independent Board Members
0
Employees
0
Volunteers
0

Preparer

Preparer
Howard C Schoeffler CPA
Phone
3372321000
Raw XML Appendix266 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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Filings