Civic Intelligence

Sigma Phi Epsilon Fraternity Nc Delta

EIN 56-0547739 • 501(c)7 • Raleigh, NC

Profile

Operation of a college fraternity and house

C/O W Messenger 1314 Mayfair RoadRaleigh, NC 27608

n/A

Siviq Scores

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

Liabilities / Assets

57th percentile

0.00x

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

501(c)7 • <$500k nonprofits • Source year 2015

Liabilities / Revenue

58th percentile

0.00x

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

501(c)7 • <$500k nonprofits • Source year 2015

Net Margin

63rd percentile

7.1%

Higher net margin than 63% of similar nonprofits.

501(c)7 • <$500k nonprofits • Source year 2015

Top Officer Pay

95th percentile

$0

Higher top officer pay than 95% of similar nonprofits.

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

501(c)7 • <$500k nonprofits • Source year 2015

Asset Growth

100th percentile

2479%

Faster asset growth than 100% of similar nonprofits.

501(c)7 • <$500k nonprofits • Annualized from 2014 to 2015

Revenue Growth

89th percentile

45%

Faster revenue growth than 89% of similar nonprofits.

501(c)7 • <$500k nonprofits • Annualized from 2014 to 2015

Balance Sheet
Liabilities / Assets57th percentile

Assets

Up

$25,790

Up $24,790 (+2479%) from 2014

Liabilities

Flat

$0

Flat from 2014

Net Assets

Up

$25,790

Up $24,790 (+2479%) from 2014

Operations
Liabilities / Revenue58th percentileNet Margin63rd percentile

Revenue

Up

$347,965

Up $108,166 (+45%) from 2014

Expenses

Up

$323,175

Up $75,347 (+30%) from 2014

Net Income

Up

$24,790

Up $32,819 (+409%) from 2014

Trend Graphs

Balance Sheet Trend

Asset Growth100th percentile

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

$30K$20K$10K$0Assets 2011: $6,305Liabilities 2011: $02011Assets 2012: $17,682Liabilities 2012: $02012Assets 2013: $9,029Liabilities 2013: $0Net Assets 2013: $9,0292013Assets 2014: $1,000Liabilities 2014: $0Net Assets 2014: $1,0002014Assets 2015: $25,790Liabilities 2015: $0Net Assets 2015: $25,7902015

Highlighted filing

2015

Assets$25,790
Liabilities$0
Net Assets$25,790
Open 2015 Filing

Operations Trend

Revenue Growth89th percentile

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

$400K$300K$200K$100K$0-$100KRevenue 2011: $198,337Expenses 2011: $199,811Net Income 2011: -$1,4742011Revenue 2012: $173,023Expenses 2012: $161,646Net Income 2012: $11,3772012Revenue 2013: $230,745Expenses 2013: $239,398Net Income 2013: -$8,6532013Revenue 2014: $239,799Expenses 2014: $247,828Net Income 2014: -$8,0292014Revenue 2015: $347,965Expenses 2015: $323,175Net Income 2015: $24,7902015

Highlighted filing

2015

Revenue$347,965
Expenses$323,175
Net Income$24,790
Open 2015 Filing

Filings

Most recent year

2015 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$25,790
Liabilities
$0
Net assets
$25,790
Revenue
$347,965
Expenses
$323,175
Net income
$24,790
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2015Detailed filing. Detailed filing data is available for this year.$0.26$0.00$0.26$3.48$3.23$0.25
2014Summary only. Only limited summary data is available for this year.$0.01$0.00$0.01$2.40$2.48$0.08
2013Summary only. Only limited summary data is available for this year.$0.09$0.00$0.09$2.31$2.39$0.09
2012Summary only. Only limited summary data is available for this year.$0.18$0.00$1.73$1.62$0.11
2011Summary only. Only limited summary data is available for this year.$0.06$0.00$1.98$2.00$0.01
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Aug 1, 2014 to Jul 31, 2015
Signed
Jun 13, 2016
Return Version
2014v6.0
Gross Receipts
$347,965
Mission and Program Overview

Mission

Operation of a college fraternity and house

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$1,000$25,790▲ $24,790
Rtn Earn Endowment Incm Other Fnds$1,000$25,790▲ $24,790
Total Assets$1,000$25,790▲ $24,790
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,000$25,790▲ $24,790
Total Liabilities and Net Assets / Fund Balance$1,000$25,790▲ $24,790
Compensation and Service Providers
Top Officer Pay95th percentile

Board Members and Trustees

NameTitle
Austin HamptonPresident
Cort HastingsVP of Financ
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$347,965
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$24,790
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$323,175
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
Occupancy$148,748--$148,748
Other Expenses$6,979--$6,979
Total Functional Expenses$323,175$0$0$323,175
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, Page 6, Part VI, Line 8B

“Not applicable; only general member meeting minutes maintained.”

Form 990, Page 6, Part VI, Line 11B

“NO REVIEW WAS CONDUCTED”

Form 990, Page 6, Part VI, Line 19

“UPON REQUEST”

Filing and Contact Details

Filer

Filer Name
Sigma Phi Epsilon Fraternity
EIN
56-0547739
Phone
9199689082
Address
C/O W MESSENGER 1314 MAYFAIR ROAD, RALEIGH, NC 27608

Signing Officer

Name
William Seawell
Title
Alumni Board Treasurer
Phone
9199689082
Signed
2016-06-13

Organization Details

Formed
1925
Legal Domicile
Nc
Voting Board Members
0
Independent Board Members
0
Employees
0

Preparer

Firm
Maddison & Caison Llp
Address
1111 OBERLIN RD, RALEIGH, NC 27605-1136
Preparer
William M Messenger
Phone
9198215482
Raw XML Appendix216 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
IRS990/AccountantCompileOrReviewInd0false
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0OPERATION OF A COLLEGE FRATERNITY AND HOUSE
IRS990/BooksInCareOfDetail/PersonNm0VP OF FINANCE
IRS990/BooksInCareOfDetail/PhoneNum09199689082
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0207 W CAMERON
IRS990/BooksInCareOfDetail/USAddress/CityNm0CHAPEL HILL
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0NC
IRS990/BooksInCareOfDetail/USAddress/ZIPCd027516
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOfficerEntInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt01000
IRS990/CashNonInterestBearingGrp/EOYAmt025790
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt00
IRS990/CYOtherExpensesAmt0323175
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt0347965
IRS990/CYRevenuesLessExpensesAmt024790
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt0323175
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0347965
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/Desc0OPERATION OF A COLLEGE FRATERNITY AND HOUSE
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt00
IRS990/ExpenseAmt0323175
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/PersonNm0AUSTIN HAMPTON
IRS990/Form990PartVIISectionAGrp/PersonNm1CORT HASTINGS
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VP OF FINANC
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormationYr01925
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt00
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0347965
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0NC
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0false
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0OPERATION OF A COLLEGE FRATERNITY AND HOUSE
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt01000
IRS990/NetAssetsOrFundBalancesEOYAmt025790
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ProgramServicesAmt0148748
IRS990/OccupancyGrp/TotalAmt0148748
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowSFAS117Ind0X
IRS990/OtherExpensesGrp/Desc0KITCHEN EXPENSES
IRS990/OtherExpensesGrp/Desc1NEW MEMBER RECRUITMENT
IRS990/OtherExpensesGrp/Desc2NATIONAL DUES
IRS990/OtherExpensesGrp/Desc3BILLING SERVICE FEES
IRS990/OtherExpensesGrp/ProgramServicesAmt093471
IRS990/OtherExpensesGrp/ProgramServicesAmt146580
IRS990/OtherExpensesGrp/ProgramServicesAmt227397
IRS990/OtherExpensesGrp/ProgramServicesAmt36979
IRS990/OtherExpensesGrp/TotalAmt093471
IRS990/OtherExpensesGrp/TotalAmt146580
IRS990/OtherExpensesGrp/TotalAmt227397
IRS990/OtherExpensesGrp/TotalAmt36979
IRS990/OtherOrganizationDsc0SOCIAL
IRS990/PartialLiquidationInd0false
IRS990/PoliticalCampaignActyInd0false
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0HOUSE/KITCHEN FEES, DUES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0347965
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0347965
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYOtherExpensesAmt0247828
IRS990/PYProgramServiceRevenueAmt0239799
IRS990/PYRevenuesLessExpensesAmt0-8029
IRS990/PYTotalExpensesAmt0247828
IRS990/PYTotalRevenueAmt0239799
IRS990/ReconcilationRevenueExpnssAmt024790
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0348965
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt01000
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt025790
IRS990/ScheduleBRequiredInd0false
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0NOT APPLICABLE; ONLY GENERAL MEMBER MEETING MINUTES MAINTAINED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NO REVIEW WAS CONDUCTED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01000
IRS990/TotalAssetsEOYAmt025790
IRS990/TotalAssetsGrp/BOYAmt01000
IRS990/TotalAssetsGrp/EOYAmt025790
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0323175
IRS990/TotalFunctionalExpensesGrp/TotalAmt0323175
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01000
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt025790
IRS990/TotalProgramServiceExpensesAmt0323175
IRS990/TotalProgramServiceRevenueAmt0347965
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0347965
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0347965
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01000
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt025790
IRS990/TypeOfOrganizationOtherInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt00
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02016-08-17 19:52:53Z
ReturnHeader/BusinessOfficerGrp/PersonNm0WILLIAM SEAWELL
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0ALUMNI BOARD TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum09199689082
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-06-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SIGMA PHI EPSILON FRATERNITY
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0NC DELTA
ReturnHeader/Filer/BusinessNameControlTxt0SIGM
ReturnHeader/Filer/EIN0560547739
ReturnHeader/Filer/PhoneNum09199689082
ReturnHeader/Filer/USAddress/AddressLine1Txt0C/O W MESSENGER 1314 MAYFAIR ROAD
ReturnHeader/Filer/USAddress/CityNm0RALEIGH
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NC
ReturnHeader/Filer/USAddress/ZIPCd027608
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0561053187
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MADDISON & CAISON LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01111 OBERLIN RD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0RALEIGH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0276051136
ReturnHeader/PreparerPersonGrp/PhoneNum09198215482
ReturnHeader/PreparerPersonGrp/PreparationDt02016-06-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0WILLIAM M MESSENGER
ReturnHeader/ReturnTs02016-06-14T09:10:35-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-08-01
ReturnHeader/TaxPeriodEndDt02015-07-31
ReturnHeader/TaxYr02014

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