Civic Intelligence

Sigma Phi Epsilon Educational Foundation

990 • Fiscal year 2019 • EIN 54-6053821

Jul 01, 2018 to Jun 30, 2019 • Filed on Jun 15, 2020

Organization ProfileWWW.SIGEP.ORG/FOUNDATION

View Organization Page

310 S Arthur Ashe BoulevardRichmond, VA 23220

(804) 353-1901

Siviq Scores

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

Liabilities / Assets

34th percentile

0.08x

Higher debt load relative to assets than 34% of similar nonprofits.

2019 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2019

Liabilities / Revenue

66th percentile

0.44x

Higher debt load relative to revenue than 66% of similar nonprofits.

2019 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2019

Net Margin

88th percentile

40%

Higher net margin than 88% of similar nonprofits.

2019 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2019

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2019

Asset Growth

66th percentile

8.8%

Faster asset growth than 66% of similar nonprofits.

2019 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2018 to 2019

Revenue Growth

16th percentile

-15%

Faster revenue growth than 16% of similar nonprofits.

2019 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2018 to 2019

Balance Sheet
Liabilities / Assets34th percentile

Assets

Up

$21,022,073

Up $1,692,861 (+8.8%) from 2018

Net Assets

Up

$19,334,359

Up $1,481,613 (+8.3%) from 2018

Liabilities

Up

$1,687,714

Up $211,248 (+14%) from 2018

Revenue And Expenses
Liabilities / Revenue66th percentileNet Margin88th percentile

Revenue

Down

$3,827,453

Down $688,227 (-15%) from 2018

Expenses

Down

$2,278,584

Down $1,488,327 (-40%) from 2018

Net Income

Up

$1,548,869

Up $800,100 (+107%) from 2018

Historical Trend

Balance Sheet Trend

Asset Growth66th percentile

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

$60M$40M$20M$0Assets 2011: $14,337,275Liabilities 2011: $1,704,155Net Assets 2011: $12,633,1202011Assets 2012: $13,492,957Liabilities 2012: $1,859,673Net Assets 2012: $11,633,2842012Assets 2013: $14,378,189Liabilities 2013: $1,650,619Net Assets 2013: $12,727,5702013Assets 2015: $14,487,508Liabilities 2015: $1,504,357Net Assets 2015: $12,983,1512015Assets 2016: $15,141,516Liabilities 2016: $2,064,482Net Assets 2016: $13,077,0342016Assets 2017: $17,572,952Liabilities 2017: $961,906Net Assets 2017: $16,611,0462017Assets 2018: $19,329,212Liabilities 2018: $1,476,466Net Assets 2018: $17,852,7462018Assets 2019: $21,022,073Liabilities 2019: $1,687,714Net Assets 2019: $19,334,3592019Assets 2020: $23,364,201Liabilities 2020: $291,759Net Assets 2020: $23,072,4422020Assets 2021: $31,176,872Liabilities 2021: $224,732Net Assets 2021: $30,952,1402021Assets 2022: $43,580,901Liabilities 2022: $292,980Net Assets 2022: $43,287,9212022Assets 2023: $44,674,912Liabilities 2023: $242,404Net Assets 2023: $44,432,5082023Assets 2024: $48,071,697Liabilities 2024: $597,264Net Assets 2024: $47,474,4332024

Highlighted filing

2019

Assets$21,022,073
Liabilities$1,687,714
Net Assets$19,334,359
Open 2019 Filing

Operations Trend

Revenue Growth16th percentile

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

$20M$10M$0-$10MRevenue 2011: $4,304,875Expenses 2011: $4,699,903Net Income 2011: -$395,0282011Revenue 2012: $5,599,743Expenses 2012: $3,026,095Net Income 2012: $2,573,6482012Expenses 2013: $2,588,6032013Revenue 2015: $3,238,712Expenses 2015: $3,194,340Net Income 2015: $44,3722015Revenue 2016: $4,544,793Expenses 2016: $3,214,079Net Income 2016: $1,330,7142016Revenue 2017: $4,793,251Expenses 2017: $2,728,322Net Income 2017: $2,064,9292017Revenue 2018: $4,515,680Expenses 2018: $3,766,911Net Income 2018: $748,7692018Revenue 2019: $3,827,453Expenses 2019: $2,278,584Net Income 2019: $1,548,8692019Revenue 2020: $5,720,976Expenses 2020: $2,190,357Net Income 2020: $3,530,6192020Revenue 2021: $3,895,971Expenses 2021: $1,714,588Net Income 2021: $2,181,3832021Revenue 2022: $18,880,897Expenses 2022: $2,446,678Net Income 2022: $16,434,2192022Revenue 2023: $4,762,895Expenses 2023: $5,880,837Net Income 2023: -$1,117,9422023Revenue 2024: $4,893,173Expenses 2024: $6,186,908Net Income 2024: -$1,293,7352024

Highlighted filing

2019

Revenue$3,827,453
Expenses$2,278,584
Net Income$1,548,869
Open 2019 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
Jun 15, 2020
Return Version
2018v3.1
Gross Receipts
$3,827,453
Mission and Program Overview

Mission

To stimulate intellectual achievement, promote morality and citizenship and encourage physical and social development at chapters of sigma phi epsilon fraternity.

The sigma phi epsilon educational foundation advances the mission of the higher education by providing scholarships and grants that support healthy living environments and programs focused on the academic and moral development of undergraduate men.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$15,288,327$15,878,806▲ $590,479
Savings and Temporary Cash Investments$535,029$1,241,952▲ $706,923
Cash and Non-Interest-Bearing Accounts$1,305,723$1,016,382▼ $289,341
Land, Buildings, and Equipment, Net$886,821$949,372▲ $62,551
Pledges and Grants Receivable$1,006,359$862,023▼ $144,336
Investments Other Securities$301,085$698,932▲ $397,847
Other Notes and Loans Receivable, Net-$260,842-
Prepaid Expenses and Deferred Charges$5,868$93,174▲ $87,306
Total Assets$19,329,212$21,022,073▲ $1,692,861
Other Assets Total$0$20,590▲ $20,590
Liabilities
Other Liabilities$744,914$767,362▲ $22,448
Mortgage Notes Payable Secured by Investment Property$500,014$500,014→ $0
Accounts Payable and Accrued Expenses$231,538$365,382▲ $133,844
Deferred Revenue-$54,956-
Total Liabilities$1,476,466$1,687,714▲ $211,248
Net Assets / Fund Balance
Temporarily Rstr Net Assets$9,179,606$11,158,648▲ $1,979,042
Permanently Rstr Net Assets$10,004,168$10,553,791▲ $549,623
Unrestricted Net Assets$-1,331,028$-2,378,080▼ $1,047,052
Total Net Assets Fund Balance$17,852,746$19,334,359▲ $1,481,613
Total Liabilities and Net Assets / Fund Balance$19,329,212$21,022,073▲ $1,692,861

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$783,629$47,992$831,621
Equipment$130,355$26,960$157,315
Buildings$28,288$413$28,701
Land$7,100--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2018$9,860,193$932,607▲ $428,695-$10,939,038
2017$9,392,823$364,229▲ $546,597-$9,860,193
2016$7,691,784$1,126,191▲ $942,887-$9,392,823
2015$7,342,199$868,225▼ $229,770$4,375$7,691,784
2014$8,245,076$685,876▲ $18,023$1,314,312$7,342,199
Compensation and Service Providers
Top Officer PayScore unavailable

Board Members and Trustees

NameTitle
Edward H Hammond PhdPresident
Richard W Bennett IiiSecretary
Stephen B Shanklin PhdTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$3,136,704
Program Service Revenue
$0
Investment Income
$690,749
Other Revenue
$0
All Other Contributions
$3,136,704
Change in Net Assets
$1,548,869

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Securities Publicly Traded19$167,359Fair Market Value (FMV)
Total Noncash Contributions19$167,359-

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,739,938
Revenue Not Reported on Financial Statements
$87,515
Revenue Not Reported on Form 990
$845,533
Other Revenue Adjustments
$87,515
Total Revenue per Audited Statements
$4,585,471
Total Revenue per Form 990
$3,827,453
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$1,913,638
Other Expenses$364,946
Total Fundraising Expense$116,357
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$1,515,966--$1,515,966
Grants to Domestic Individuals$397,672--$397,672
Occupancy-$18,566$71,991$90,557
Fees for Service Investment Mgmnt Fees-$87,515-$87,515
Depreciation Depletion-$9,251$37,006$46,257
Fees for Services Other-$28,266-$28,266
Fees for Services Accounting-$27,850-$27,850
Interest-$20,853-$20,853
Fees for Services Legal-$16,389-$16,389
Insurance-$5,373$1,613$6,986
Office Expenses-$1,267-$1,267
Other Expenses-$1,207$918$918
Total Functional Expenses$1,913,638$248,589$116,357$2,278,584

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$3,103,858
Total Expenses per Form 990$2,278,584
Expenses per Audited Statements$2,191,069
Expenses Not Reported on Form 990$912,789
Expenses Not Reported on Financial Statements$87,515
Other Expense Adjustments$87,515
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Sigep Lead FundRichmond, VA501(c)(3)SUPPORT SIG EP'S ANNUAL LEADERSHIP PROGRAMMING$940,000
Sigma Phi Epsilon FraternityRichmond, VA501(c)(7)Programs$160,000
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Affiliates$767,362
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

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

“The foundation's board of trustees is named by the national board of directors for the fraternity.”

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

“The staff reviews and recommends filing. Chief executive officer and foundation treasurer receive a full copy of the return for review.”

Form 990, Part VI, Section B, Line 12C

“The organization follows the conflict of interest policy set forth by sigma phi epsilon fraternity. Organization members must file a disclosure listing conflicts of interest at the beginning of their service, and annually. When a conflict of interest arises, the staff must withdraw from the decision-making process.”

Form 990, Part VI, Section B, Line 15

“The foundation has no full time employees. All personnel in support of the foundation are employees of the sigma phi epsilon fraternity, a related organization, and are subject to the compensation policies of the fraternity.”

Form 990, Part VI, Section C, Line 19

“Sigma phi epsilon education foundation makes its governing documents, conflict of interest policy and financial statements available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Sigma Phi Epsilon Educational Foundation
EIN
54-6053821
Phone
8043531901
Address
310 S ARTHUR ASHE BOULEVARD, RICHMOND, VA 23220

Signing Officer

Name
Brian Warren
Title
Chief Executive Officer
Phone
8043531901
Signed
2020-06-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Edward H Hammond Phd
Formed
1943
Legal Domicile
Va
Voting Board Members
3
Independent Board Members
3
Employees
0
Volunteers
3

Preparer

Firm
Keiterstephenshurstgary & Shreavespc
Address
4401 DOMINION BLVD, GLEN ALLEN, VA 23060
Preparer
Virginia R Belcher
Phone
8047470000
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

“Adj of actuarial liability for annuities and trusts -146,129.”

Financial Statement Notes

PART X, LINE 2:

“The foundation qualifies as a tax-exempt organization under the internal revenue service code section 501(c)(3). Income which is not related to exempt purposes, less applicable deductions, is subject to federal and state corporate taxes. The foundation did not have net unrelated business income for the year ended june 30, 2019. Management has evaluated the effect of the guidance provided by u.s. Gaap on accounting for uncertainty in income taxes. Management believes the foundation continues to satisfy the requirements of a tax-exempt organization at june 30, 2019. Management has evaluated all other tax positions that could have a significant effect on the financial statements and determined the foundation had no uncertain income tax positions at june 30, 2019.”

PART XI, LINE 2D - OTHER ADJUSTMENTS:

“Changes in annuity liability -146,129.”

PART XI, LINE 4B - OTHER ADJUSTMENTS:

“Management fees netted against investment income 87,515.”

PART XII, LINE 4B - OTHER ADJUSTMENTS:

“Management fees netted against investment income 87,515.”

Part V, Line 4

“The foundation's endowment consists of approximately 2266 individual named funds established for a variety of purposes including funding scholarships, chapter support and leadership initiatives.”

Raw XML AppendixShowing 400 of 528 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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IRS990/ActivityOrMissionDesc0THE SIGMA PHI EPSILON EDUCATIONAL FOUNDATION ADVANCES THE MISSION OF THE HIGHER EDUCATION BY PROVIDING SCHOLARSHIPS AND GRANTS THAT SUPPORT HEALTHY LIVING ENVIRONMENTS AND PROGRAMS FOCUSED ON THE ACADEMIC AND MORAL DEVELOPMENT OF UNDERGRADUATE MEN.
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IRS990/OtherWebsiteInd0X
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt0260842
IRS990/PartialLiquidationInd00
IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt010004168
IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt010553791
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt01006359
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0862023
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt05868
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt093174
IRS990/PrincipalOfficerNm0EDWARD H HAMMOND PHD
IRS990/ProfessionalFundraisingInd00
IRS990/ProgSrvcAccomActy2Grp/Desc0CHAPTER RESTRICTED & ENDOWED SCHOLARSHIPS - SCHOLARSHIP AWARDS FOR TUITION, BOOKS AND ROOM AND BOARD TO STUDENTS AT CAMPUSES NATIONWIDE, BASED ON ACADEMIC ACHIEVEMENT, CHAPTER LEADERSHIP, CAMPUS AND COMMUNITY SERVICE, AND FINANCIAL NEED. SCHOLARSHIP AWARDS MADE FROM ENDOWMENTS ESTABLISHED FOR A SPECIFIC PURPOSE ARE MADE TO STUDENTS NATIONWIDE FOR TUITION, BOOKS AND ROOM AND BOARD AWARDS.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0397672
IRS990/ProgSrvcAccomActy2Grp/GrantAmt0397672
IRS990/ProgSrvcAccomActy3Grp/Desc0RESIDENTIAL LEARNING COMMUNITY GRANTS - GRANTS MADE FOR CHAPTER HOUSING THAT EXPANDS FACULTY CONNECTION AND IMPLEMENTS NEW INITIATIVES TO CREATE A LEARNING ENVIRONMENT WHERE STUDENTS ARE SURROUNDED BY RESPONSIBLE PEERS AND UNIVERSITY FACULTY WHO ARE COMMITTED TO HELPING THEM SUCCEED INSIDE AND OUTSIDE THE CLASSROOM.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0415966
IRS990/ProgSrvcAccomActy3Grp/GrantAmt0415966
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt03956060
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt03403396
IRS990/PYInvestmentIncomeAmt0559620
IRS990/PYOtherExpensesAmt0363515
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt0748769
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt03766911
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt04515680
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt01548869
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0535029
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01241952
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt03136704
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt03956060
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt04312516
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt03525903
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt02932584
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt017863767
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0405437
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0557901
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0527827
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt01018220
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0266385
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt02775770
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.83330
IRS990ScheduleA/PublicSupportPY170Pct00.82220
IRS990ScheduleA/PublicSupportTotal170Amt017198060
IRS990ScheduleA/SubstantialContributorsTotAmt0665707
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt03136704
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt03956060
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt04312516
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt03525903
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt02932584
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt017863767
IRS990ScheduleA/TotalSupportAmt020639537
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BoardDesignatedBalanceEOYPct00.00400
IRS990ScheduleD/BuildingsGrp/BookValueAmt028288
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0413
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt028701
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt09860193
IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt0932607
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt010939038
IRS990ScheduleD/CYEndwmtFundGrp/GrantsOrScholarshipsAmt0282457
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt0428695
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt09392823
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt0364229
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt09860193
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/GrantsOrScholarshipsAmt0443456
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0546597
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt07691784
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt01126191
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt09392823
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/GrantsOrScholarshipsAmt0368039
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0942887
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt07342199
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt0868225
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt07691784
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/GrantsOrScholarshipsAmt0284495
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-229770
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/OtherExpendituresAmt04375
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt08245076
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt0685876
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt07342199
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/GrantsOrScholarshipsAmt0292464
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt018023
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/OtherExpendituresAmt01314312
IRS990ScheduleD/DisclosedForCharitablePrpsInd01
IRS990ScheduleD/DisclosedOrgLegCtrlInd01
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt0912789
IRS990ScheduleD/DonatedServicesUseFcltsAmt0912789
IRS990ScheduleD/DonorAdvisedFundsHeldCnt01
IRS990ScheduleD/DonorAdvisedFundsVlEOYAmt089578
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd00
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt0130355
IRS990ScheduleD/EquipmentGrp/DepreciationAmt026960
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0157315
IRS990ScheduleD/ExpensesNotReportedAmt0912789
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt087515
IRS990ScheduleD/ExpensesSubtotalAmt02191069
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt07100
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt07100
IRS990ScheduleD/NetUnrealizedGainsInvstAmt078873
IRS990ScheduleD/OtherExpensesNotIncludedAmt087515
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0783629
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt047992
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0831621
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0767362
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DUE TO AFFILIATES
IRS990ScheduleD/OtherRevenueAmt0-146129
IRS990ScheduleD/OtherRevenuesNotIncludedAmt087515
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct00.96300
IRS990ScheduleD/RevenueNotReportedAmt0845533
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt087515
IRS990ScheduleD/RevenueSubtotalAmt03739938
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE FOUNDATION QUALIFIES AS A TAX-EXEMPT ORGANIZATION UNDER THE INTERNAL REVENUE SERVICE CODE SECTION 501(C)(3). INCOME WHICH IS NOT RELATED TO EXEMPT PURPOSES, LESS APPLICABLE DEDUCTIONS, IS SUBJECT TO FEDERAL AND STATE CORPORATE TAXES. THE FOUNDATION DID NOT HAVE NET UNRELATED BUSINESS INCOME FOR THE YEAR ENDED JUNE 30, 2019. MANAGEMENT HAS EVALUATED THE EFFECT OF THE GUIDANCE PROVIDED BY U.S. GAAP ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. MANAGEMENT BELIEVES THE FOUNDATION CONTINUES TO SATISFY THE REQUIREMENTS OF A TAX-EXEMPT ORGANIZATION AT JUNE 30, 2019. MANAGEMENT HAS EVALUATED ALL OTHER TAX POSITIONS THAT COULD HAVE A SIGNIFICANT EFFECT ON THE FINANCIAL STATEMENTS AND DETERMINED THE FOUNDATION HAD NO UNCERTAIN INCOME TAX POSITIONS AT JUNE 30, 2019.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1CHANGES IN ANNUITY LIABILITY -146,129.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2MANAGEMENT FEES NETTED AGAINST INVESTMENT INCOME 87,515.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt3MANAGEMENT FEES NETTED AGAINST INVESTMENT INCOME 87,515.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt4THE FOUNDATION'S ENDOWMENT CONSISTS OF APPROXIMATELY 2266 INDIVIDUAL NAMED FUNDS ESTABLISHED FOR A VARIETY OF PURPOSES INCLUDING FUNDING SCHOLARSHIPS, CHAPTER SUPPORT AND LEADERSHIP INITIATIVES.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XI, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XI, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc3PART XII, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc4PART V, LINE 4
IRS990ScheduleD/TermEndowmentBalanceEOYPct00.03300
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0949372
IRS990ScheduleD/TotalExpensesPerForm990Amt02278584
IRS990ScheduleD/TotalLiabilityAmt0767362
IRS990ScheduleD/TotalRevenuePerForm990Amt03827453
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt04585471
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt03103858
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt0397672
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0SCHOLARSHIPS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt0594
IRS990ScheduleI/RecipientTable/CashGrantAmt0940000
IRS990ScheduleI/RecipientTable/CashGrantAmt1160000
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501(C)(3)
IRS990ScheduleI/RecipientTable/IRCSectionDesc1501(C)(7)
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0SUPPORT SIG EP'S ANNUAL LEADERSHIP PROGRAMMING
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt1PROGRAMS
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0SIGEP LEAD FUND
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt1SIGMA PHI EPSILON FRATERNITY
IRS990ScheduleI/RecipientTable/RecipientEIN0462360689
IRS990ScheduleI/RecipientTable/RecipientEIN1540379370
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt0310 S ARTHUR ASHE BOULEVARD
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt1310 S ARTHUR ASHE BOULEVARD
IRS990ScheduleI/RecipientTable/USAddress/CityNm0RICHMOND
IRS990ScheduleI/RecipientTable/USAddress/CityNm1RICHMOND
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0VA
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd1VA
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd023220
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd123220
IRS990ScheduleI/Total501c3OrgCnt01
IRS990ScheduleI/TotalOtherOrgCnt01
IRS990/ScheduleJRequiredInd00
IRS990ScheduleM/AnyPropertyThatMustBeHeldInd00
IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd00
IRS990ScheduleM/SecuritiesPubliclyTradedGrp/ContributionCnt019
IRS990ScheduleM/SecuritiesPubliclyTradedGrp/MethodOfDeterminingRevenuesTxt0FMV
IRS990ScheduleM/SecuritiesPubliclyTradedGrp/NonCashCheckboxInd0X
IRS990ScheduleM/SecuritiesPubliclyTradedGrp/NoncashContributionsRptF990Amt0167359
IRS990ScheduleM/ThirdPartiesUsedInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FOUNDATION'S BOARD OF TRUSTEES IS NAMED BY THE NATIONAL BOARD OF DIRECTORS FOR THE FRATERNITY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE STAFF REVIEWS AND RECOMMENDS FILING. CHIEF EXECUTIVE OFFICER AND FOUNDATION TREASURER RECEIVE A FULL COPY OF THE RETURN FOR REVIEW.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION FOLLOWS THE CONFLICT OF INTEREST POLICY SET FORTH BY SIGMA PHI EPSILON FRATERNITY. ORGANIZATION MEMBERS MUST FILE A DISCLOSURE LISTING CONFLICTS OF INTEREST AT THE BEGINNING OF THEIR SERVICE, AND ANNUALLY. WHEN A CONFLICT OF INTEREST ARISES, THE STAFF MUST WITHDRAW FROM THE DECISION-MAKING PROCESS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE FOUNDATION HAS NO FULL TIME EMPLOYEES. ALL PERSONNEL IN SUPPORT OF THE FOUNDATION ARE EMPLOYEES OF THE SIGMA PHI EPSILON FRATERNITY, A RELATED ORGANIZATION, AND ARE SUBJECT TO THE COMPENSATION POLICIES OF THE FRATERNITY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4SIGMA PHI EPSILON EDUCATION FOUNDATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ADJ OF ACTUARIAL LIABILITY FOR ANNUITIES AND TRUSTS -146,129.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XI, LINE 9:
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd01
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd10
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd1N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0SIGEP LEAD FUND
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1SIGMA PHI EPSILON FRATERNITY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0462360689
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN1263800266
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt1501(C)(7)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0VA

Document Assets

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Filings

Displayed year

2019 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$21,022,073
Liabilities
$1,687,714
Net assets
$19,334,359
Revenue
$3,827,453
Expenses
$2,278,584
Net income
$1,548,869
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$48.1$0.60$47.5$4.89$6.19$1.29
2023Detailed filing. Detailed filing data is available for this year.$44.7$0.24$44.4$4.76$5.88$1.12
2022Detailed filing. Detailed filing data is available for this year.$43.6$0.29$43.3$18.9$2.45$16.4
2021Detailed filing. Detailed filing data is available for this year.$31.2$0.22$31.0$3.90$1.71$2.18
2020Detailed filing. Detailed filing data is available for this year.$23.4$0.29$23.1$5.72$2.19$3.53
2019Detailed filing. Detailed filing data is available for this year.$21.0$1.69$19.3$3.83$2.28$1.55
2018Detailed filing. Detailed filing data is available for this year.$19.3$1.48$17.9$4.52$3.77$0.75
2017Detailed filing. Detailed filing data is available for this year.$17.6$0.96$16.6$4.79$2.73$2.06
2016Detailed filing. Detailed filing data is available for this year.$15.1$2.06$13.1$4.54$3.21$1.33
2015Summary only. Only limited summary data is available for this year.$14.5$1.50$13.0$3.24$3.19$0.04
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$14.4$1.65$12.7$2.59
2012Summary only. Only limited summary data is available for this year.$13.5$1.86$11.6$5.60$3.03$2.57
2011Summary only. Only limited summary data is available for this year.$14.3$1.70$12.6$4.30$4.70$0.40