Civic Intelligence

Sigma Sigma Sigma Inc Psi Chapter

EIN 55-0358890 • 501(c)7 • Huntington, WV

Profile

Provide room and board for members

PO Box 1060Huntington, WV 25713

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

73rd percentile

0.05x

Higher debt load relative to assets than 73% of similar nonprofits.

501(c)7 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

75th percentile

0.06x

Higher debt load relative to revenue than 75% of similar nonprofits.

501(c)7 • <$500k nonprofits • Source year 2024

Net Margin

84th percentile

23%

Higher net margin than 84% of similar nonprofits.

501(c)7 • <$500k nonprofits • Source year 2024

Top Officer Pay

94th percentile

$0

Higher top officer pay than 94% of similar nonprofits.

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

501(c)7 • <$500k nonprofits • Source year 2024

Asset Growth

82nd percentile

23%

Faster asset growth than 82% of similar nonprofits.

501(c)7 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

19th percentile

-21%

Faster revenue growth than 19% of similar nonprofits.

501(c)7 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets73rd percentile

Assets

Up

$90,763

Up $17,159 (+23%) from 2023

Liabilities

Down

$4,973

Down $1,071 (-18%) from 2023

Net Assets

Up

$85,790

Up $18,230 (+27%) from 2023

Operations
Liabilities / Revenue75th percentileNet Margin84th percentile

Revenue

Down

$78,969

Down $21,526 (-21%) from 2023

Expenses

Down

$60,739

Down $67,876 (-53%) from 2023

Net Income

Up

$18,230

Up $46,350 (+165%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth82nd percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$200K$150K$100K$50K$0Assets 2011: $136,735Liabilities 2011: $374Net Assets 2011: $136,3602011Assets 2012: $159,982Liabilities 2012: $2,995Net Assets 2012: $156,9872012Assets 2013: $163,676Liabilities 2013: $14,057Net Assets 2013: $149,6182013Assets 2014: $169,904Liabilities 2014: $12,217Net Assets 2014: $157,6862014Assets 2015: $182,319Liabilities 2015: $4,289Net Assets 2015: $178,0292015Assets 2016: $180,366Liabilities 2016: $5,309Net Assets 2016: $175,0562016Assets 2017: $184,153Liabilities 2017: $5,257Net Assets 2017: $178,8962017Assets 2018: $170,654Liabilities 2018: $24,483Net Assets 2018: $146,1702018Assets 2019: $172,700Liabilities 2019: $29,048Net Assets 2019: $143,6522019Assets 2020: $158,620Liabilities 2020: $27,170Net Assets 2020: $131,4492020Assets 2021: $154,280Liabilities 2021: $46,703Net Assets 2021: $107,5772021Assets 2022: $139,373Liabilities 2022: $43,693Net Assets 2022: $95,6802022Assets 2023: $73,604Liabilities 2023: $6,044Net Assets 2023: $67,5602023Assets 2024: $90,763Liabilities 2024: $4,973Net Assets 2024: $85,7902024

Highlighted filing

2024

Assets$90,763
Liabilities$4,973
Net Assets$85,790
Open 2024 Filing

Operations Trend

Revenue Growth19th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$200K$100K$0-$100KRevenue 2011: $131,296Expenses 2011: $138,318Net Income 2011: -$7,0222011Revenue 2012: $164,697Expenses 2012: $144,071Net Income 2012: $20,6262012Revenue 2013: $145,063Expenses 2013: $152,431Net Income 2013: -$7,3682013Revenue 2014: $139,291Expenses 2014: $131,223Net Income 2014: $8,0682014Revenue 2015: $181,226Expenses 2015: $160,883Net Income 2015: $20,3432015Revenue 2016: $169,033Expenses 2016: $172,006Net Income 2016: -$2,9732016Revenue 2017: $178,030Expenses 2017: $174,190Net Income 2017: $3,8402017Revenue 2018: $154,765Expenses 2018: $187,490Net Income 2018: -$32,7252018Revenue 2019: $146,475Expenses 2019: $148,993Net Income 2019: -$2,5182019Revenue 2020: $88,245Expenses 2020: $100,448Net Income 2020: -$12,2032020Revenue 2021: $79,594Expenses 2021: $103,466Net Income 2021: -$23,8722021Revenue 2022: $123,253Expenses 2022: $135,150Net Income 2022: -$11,8972022Revenue 2023: $100,495Expenses 2023: $128,615Net Income 2023: -$28,1202023Revenue 2024: $78,969Expenses 2024: $60,739Net Income 2024: $18,2302024

Highlighted filing

2024

Revenue$78,969
Expenses$60,739
Net Income$18,230
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$90,763
Liabilities
$4,973
Net assets
$85,790
Revenue
$78,969
Expenses
$60,739
Net income
$18,230
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.91$0.05$0.86$0.79$0.61$0.18
2023Detailed filing. Detailed filing data is available for this year.$0.74$0.06$0.68$1.00$1.29$0.28
2022Detailed filing. Detailed filing data is available for this year.$1.39$0.44$0.96$1.23$1.35$0.12
2021Detailed filing. Detailed filing data is available for this year.$1.54$0.47$1.08$0.80$1.03$0.24
2020Summary only. Only limited summary data is available for this year.$1.59$0.27$1.31$0.88$1.00$0.12
2019Summary only. Only limited summary data is available for this year.$1.73$0.29$1.44$1.46$1.49$0.03
2018Summary only. Only limited summary data is available for this year.$1.71$0.24$1.46$1.55$1.87$0.33
2017Summary only. Only limited summary data is available for this year.$1.84$0.05$1.79$1.78$1.74$0.04
2016Summary only. Only limited summary data is available for this year.$1.80$0.05$1.75$1.69$1.72$0.03
2015Summary only. Only limited summary data is available for this year.$1.82$0.04$1.78$1.81$1.61$0.20
2014Summary only. Only limited summary data is available for this year.$1.70$0.12$1.58$1.39$1.31$0.08
2013Summary only. Only limited summary data is available for this year.$1.64$0.14$1.50$1.45$1.52$0.07
2012Summary only. Only limited summary data is available for this year.$1.60$0.03$1.57$1.65$1.44$0.21
2011Summary only. Only limited summary data is available for this year.$1.37$0.00$1.36$1.31$1.38$0.07
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 15, 2025
Return Version
2023v6.0
Gross Receipts
$78,969
Mission and Program Overview

Mission

Provide room and board for members

Provide housing for collegiate members

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$73,210$70,203▼ $3,007
Cash and Non-Interest-Bearing Accounts$25$19,877▲ $19,852
Prepaid Expenses and Deferred Charges$369$683▲ $314
Total Assets$73,604$90,763▲ $17,159
Liabilities
Other Liabilities$6,044$4,973▼ $1,071
Total Liabilities$6,044$4,973▼ $1,071
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$67,560$85,790▲ $18,230
Total Net Assets Fund Balance$67,560$85,790▲ $18,230
Total Liabilities and Net Assets / Fund Balance$73,604$90,763▲ $17,159

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$348,459$56,341$404,800
Land$25,000-$25,000
Buildings$-281,271$281,271-
Equipment$-21,985$21,985-
Compensation and Service Providers
Top Officer Pay94th percentile

Board Members and Trustees

NameTitle
Conner RichbergPresident
Catherine LandersSec/treas &
Joann AldrichVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$78,473
Investment Income
$0
Other Revenue
$496
Change in Net Assets
$18,230
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$59,317
Salaries, Compensation, and Employee Benefits$1,422
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion---$3,009
Other Expenses---$1,913
Office Expenses---$1,003
Other Salaries and Wages---$883
All Other Expenses---$736
Payroll Taxes---$539
Total Functional Expenses$0$0$0$60,739
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
Deposits$4,973
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
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
Yes
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

“Copies are provided to board members and discussed.”

Form 990, Page 6, Part VI, Line 12C

“Officers and board members review and sign statement annually.”

Form 990, Page 6, Part VI, Line 19

“No documents except form 990 available to the public.”

Filing and Contact Details

Filer

Filer Name
Sigma Sigma Sigma Inc Psi Chapter
EIN
55-0358890
Phone
3045236464
Address
PO BOX 1060, HUNTINGTON, WV 25713

Signing Officer

Name
Catherine Landers
Title
Sec/treas & Director
Phone
3045236464
Signed
2025-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Catherine Landers
Formed
1930
Legal Domicile
Wv
Voting Board Members
3
Independent Board Members
3
Employees
3
Volunteers
10

Preparer

Firm
Hess Stewart & Campbell Pllc
Address
940 4TH AVE STE 250, HUNTINGTON, WV 25701-1455
Preparer
B Renee Stinnett CPA
Phone
3045236464
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Part I, Line 6

“Volunteers arrange or make repairs, pay bills, collect housing, order supplies, etc.”

Form 990, Part III

“Section b, line 15: none of the officers or board members are compensated.”

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

“Housing for 9 college students”

Raw XML Appendix272 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.

Path#Value
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IRS990/BooksInCareOfDetail/PhoneNum03045236464
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 1060
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IRS990/ChangeToOrgDocumentsInd0false
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IRS990/CompensationProcessOtherInd0false
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt00
IRS990/CYOtherExpensesAmt059317
IRS990/CYOtherRevenueAmt0496
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IRS990/CYRevenuesLessExpensesAmt018230
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IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt078969
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/TotalAmt03009
IRS990/Desc0HOUSING FOR 9 COLLEGE STUDENTS
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt03
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/FamilyOrBusinessRlnInd0false
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/PersonNm0JOANN ALDRICH
IRS990/Form990PartVIISectionAGrp/PersonNm1CATHERINE LANDERS
IRS990/Form990PartVIISectionAGrp/PersonNm2CONNER RICHBERG
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/TitleTxt0VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt1SEC/TREAS &
IRS990/Form990PartVIISectionAGrp/TitleTxt2PRESIDENT
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormationYr01930
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt03
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt078969
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt03
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt04
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0359597
IRS990/LandBldgEquipBasisNetGrp/BOYAmt073210
IRS990/LandBldgEquipBasisNetGrp/EOYAmt070203
IRS990/LandBldgEquipCostOrOtherBssAmt0429800
IRS990/LegalDomicileStateCd0WV
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0PROVIDE HOUSING FOR COLLEGIATE MEMBERS
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt067560
IRS990/NetAssetsOrFundBalancesEOYAmt085790
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt067560
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt085790
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OfficeExpensesGrp/TotalAmt01003
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherExpensesGrp/Desc0UTILITIES & TELEPHONE
IRS990/OtherExpensesGrp/Desc1REPAIRS & MAINTENANCE
IRS990/OtherExpensesGrp/Desc2SUPPLIES
IRS990/OtherExpensesGrp/Desc3FOOD
IRS990/OtherExpensesGrp/TotalAmt033015
IRS990/OtherExpensesGrp/TotalAmt117258
IRS990/OtherExpensesGrp/TotalAmt22383
IRS990/OtherExpensesGrp/TotalAmt31913
IRS990/OtherLiabilitiesGrp/BOYAmt06044
IRS990/OtherLiabilitiesGrp/EOYAmt04973
IRS990/OtherRevenueMiscGrp/BusinessCd0721310
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS INCOME
IRS990/OtherRevenueMiscGrp/ExclusionAmt0496
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0496
IRS990/OtherRevenueTotalAmt0496
IRS990/OtherSalariesAndWagesGrp/TotalAmt0883
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/TotalAmt0539
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0369
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0683
IRS990/PrincipalOfficerNm0CATHERINE LANDERS
IRS990/ProfessionalFundraisingInd0false
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IRS990/ProhibitedTaxShelterTransInd0false
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IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
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IRS990ScheduleD/BuildingsGrp/BookValueAmt0-281271
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IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt025000
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt04973
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DEPOSITS
IRS990ScheduleD/TotalBookValueLandBuildingsAmt070203
IRS990ScheduleD/TotalLiabilityAmt04973
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0VOLUNTEERS ARRANGE OR MAKE REPAIRS, PAY BILLS, COLLECT HOUSING, ORDER SUPPLIES, ETC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1SECTION B, LINE 15: NONE OF THE OFFICERS OR BOARD MEMBERS ARE COMPENSATED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2HOUSING FOR 9 COLLEGE STUDENTS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3COPIES ARE PROVIDED TO BOARD MEMBERS AND DISCUSSED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4OFFICERS AND BOARD MEMBERS REVIEW AND SIGN STATEMENT ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5NO DOCUMENTS EXCEPT FORM 990 AVAILABLE TO THE PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 1, PART I, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART III
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 2, PART III, LINE 4D
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/TotalGrossUBIAmt00
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IRS990/VotingMembersIndependentCnt03
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IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02025-03-06 01:10:19Z
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ReturnHeader/Filer/EIN0550358890
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ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0550657218
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0HESS STEWART & CAMPBELL PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0940 4TH AVE STE 250
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0HUNTINGTON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0WV
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0257011455
ReturnHeader/PreparerPersonGrp/PhoneNum03045236464
ReturnHeader/PreparerPersonGrp/PreparationDt02025-05-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0B RENEE STINNETT CPA
ReturnHeader/ReturnTs02025-05-14T10:50:08-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-07-01
ReturnHeader/TaxPeriodEndDt02024-06-30
ReturnHeader/TaxYr02023

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