Civic Intelligence

Eta of Sigma Delta Tau Inc

EIN 58-1264332 • 501(c)7 • Livonia, MI

Profile

SEE BELOW

PO Box 530113Livonia, MI 48153

n/A

Siviq Scores

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

Liabilities / Assets

85th percentile

0.27x

Higher debt load relative to assets than 85% of similar nonprofits.

501(c)7 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

93rd percentile

0.71x

Higher debt load relative to revenue than 93% of similar nonprofits.

501(c)7 • <$500k nonprofits • Source year 2025

Net Margin

73rd percentile

13%

Higher net margin than 73% of similar nonprofits.

501(c)7 • <$500k nonprofits • Source year 2025

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 2025

Asset Growth

36th percentile

-5.0%

Faster asset growth than 36% of similar nonprofits.

501(c)7 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

38th percentile

-4.7%

Faster revenue growth than 38% of similar nonprofits.

501(c)7 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets85th percentile

Assets

Down

$314,821

Down $16,588 (-5.0%) from 2024

Liabilities

Down

$84,774

Down $32,737 (-28%) from 2024

Net Assets

Up

$230,047

Up $16,149 (+7.5%) from 2024

Operations
Liabilities / Revenue93rd percentileNet Margin73rd percentile

Revenue

Down

$119,938

Down $5,912 (-4.7%) from 2024

Expenses

Down

$103,789

Down $23,192 (-18%) from 2024

Net Income

Up

$16,149

Up $17,280 (+1528%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth36th percentile

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

$600K$400K$200K$0Assets 2011: $215,890Liabilities 2011: $02011Assets 2012: $219,483Liabilities 2012: $02012Assets 2013: $223,034Liabilities 2013: $02013Assets 2014: $220,710Liabilities 2014: $02014Assets 2015: $237,220Liabilities 2015: $5522015Assets 2016: $361,363Liabilities 2016: $136,0532016Assets 2017: $370,175Liabilities 2017: $140,6322017Assets 2018: $347,199Liabilities 2018: $127,4092018Assets 2019: $314,961Liabilities 2019: $105,6682019Assets 2020: $428,521Liabilities 2020: $170,5332020Assets 2021: $446,983Liabilities 2021: $162,3382021Assets 2023: $377,147Liabilities 2023: $162,116Net Assets 2023: $215,0312023Assets 2024: $331,409Liabilities 2024: $117,511Net Assets 2024: $213,8982024Assets 2025: $314,821Liabilities 2025: $84,774Net Assets 2025: $230,0472025

Highlighted filing

2025

Assets$314,821
Liabilities$84,774
Net Assets$230,047
Open 2025 Filing

Operations Trend

Revenue Growth38th percentile

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

$150K$100K$50K$0-$50KRevenue 2011: $96,244Expenses 2011: $20,639Net Income 2011: $75,6052011Revenue 2012: $25,194Expenses 2012: $21,601Net Income 2012: $3,5932012Revenue 2013: $23,967Expenses 2013: $20,416Net Income 2013: $3,5512013Revenue 2014: $17,214Expenses 2014: $19,538Net Income 2014: -$2,3242014Revenue 2015: $36,100Expenses 2015: $20,142Net Income 2015: $15,9582015Revenue 2016: $30,000Expenses 2016: $41,358Net Income 2016: -$11,3582016Revenue 2017: $64,250Expenses 2017: $60,016Net Income 2017: $4,2342017Revenue 2018: $40,000Expenses 2018: $49,751Net Income 2018: -$9,7512018Revenue 2019: $40,000Expenses 2019: $50,497Net Income 2019: -$10,4972019Revenue 2020: $100,000Expenses 2020: $51,305Net Income 2020: $48,6952020Revenue 2021: $86,346Expenses 2021: $59,689Net Income 2021: $26,6572021Revenue 2023: $50,000Expenses 2023: $94,101Net Income 2023: -$44,1012023Revenue 2024: $125,850Expenses 2024: $126,981Net Income 2024: -$1,1312024Revenue 2025: $119,938Expenses 2025: $103,789Net Income 2025: $16,1492025

Highlighted filing

2025

Revenue$119,938
Expenses$103,789
Net Income$16,149
Open 2025 Filing

Filings

Most recent year

2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$314,821
Liabilities
$84,774
Net assets
$230,047
Revenue
$119,938
Expenses
$103,789
Net income
$16,149
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$3.15$0.85$2.30$1.20$1.04$0.16
2024Detailed filing. Detailed filing data is available for this year.$3.31$1.18$2.14$1.26$1.27$0.01
2023Detailed filing. Detailed filing data is available for this year.$3.77$1.62$2.15$0.50$0.94$0.44
2021Summary only. Only limited summary data is available for this year.$4.47$1.62$0.86$0.60$0.27
2020Summary only. Only limited summary data is available for this year.$4.29$1.71$1.00$0.51$0.49
2019Summary only. Only limited summary data is available for this year.$3.15$1.06$0.40$0.50$0.10
2018Summary only. Only limited summary data is available for this year.$3.47$1.27$0.40$0.50$0.10
2017Summary only. Only limited summary data is available for this year.$3.70$1.41$0.64$0.60$0.04
2016Summary only. Only limited summary data is available for this year.$3.61$1.36$0.30$0.41$0.11
2015Summary only. Only limited summary data is available for this year.$2.37$0.01$0.36$0.20$0.16
2014Summary only. Only limited summary data is available for this year.$2.21$0.00$0.17$0.20$0.02
2013Summary only. Only limited summary data is available for this year.$2.23$0.00$0.24$0.20$0.04
2012Summary only. Only limited summary data is available for this year.$2.19$0.00$0.25$0.22$0.04
2011Summary only. Only limited summary data is available for this year.$2.16$0.00$0.96$0.21$0.76
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Nov 25, 2025
Return Version
2024v5.0
Gross Receipts
$119,938
Mission and Program Overview

Mission

SEE BELOW

Program Services

DescriptionGrantsExpenses
TO HOLD TITLE TO REAL PROPERTY RENTED TO A 501(C)7 ORGANIZATION.--
TO HOLD TITLE TO REAL PROPERTY RENTED TO A 501(C)7 ORGANIZATION--
Compensation and Service Providers
Top Officer Pay94th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
MARDI KUNIKOfficer-$0--
CHRISTINA BUSCHMANPresident-$0--
Filing and Contact Details

Filer

Filer Name
Eta of Sigma Delta Tau Inc
EIN
58-1264332
Phone
7344551544
Address
PO BOX 530113, LIVONIA, MI 48153

Signing Officer

Name
Christina Buschman
Title
President
Signed
2025-11-25
Discuss with paid preparer
Yes

Preparer

Firm
Spa Associates LLC
Address
39555 ORCHARD HILL PLACE STE 130, NOVI, MI 48375
Preparer
Siva Annadi
Phone
7344537958
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16

“Expenses insurance 2,839 financial management 3,100 bank charges 427 non-investment depreciation 41,618 total 47,984”

Form 990-ez, Part II, Line 24

“Prepaid expenses and deferred charges 25,279 25,279 fixed assets 1,004,639 1,004,639 less accumulated depreciation 698,509 740,127 deposits 0 0 rounding difference 0 0 total 331,409 289,791”

Form 990-ez, Part II, Line 26

“Unsecured notes and loans payable 63,347 32,780 due to chapter 54,163 51,994 rounding difference 1 0”

Form 990-ez, Part III, Line 31

“To hold title to real property rented to a 501(c)7 organization”

Raw XML Appendix101 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
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/AddressChangeInd0X
IRS990EZ/BooksInCareOfDetail/PersonNm0SPA ASSOCIATES
IRS990EZ/BooksInCareOfDetail/PhoneNum07344551544
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt039555 ORCHARD HILL PL SUITE 130
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0NOVI
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MI
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd048375
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt025030
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt016149
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt015100
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0331409
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0314821
IRS990EZ/GrossReceiptsAmt0119938
IRS990EZ/GrossReceiptsForPublicUseAmt00
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InitiationFeesAndCapContriAmt00
IRS990EZ/InvestmentIncomeAmt0388
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0213898
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0230047
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0213898
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0230047
IRS990EZ/OccupancyRentUtltsAndMaintAmt040705
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt0000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt1000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0MARDI KUNIK
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1CHRISTINA BUSCHMAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0OFFICER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1PRESIDENT
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt0331409
IRS990EZ/OtherAssetsTotalDetail/EOYAmt0289791
IRS990EZ/OtherExpensesTotalAmt047984
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0SEE BELOW
IRS990EZ/ProgramServiceRevenueAmt0119550
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0TO HOLD TITLE TO REAL PROPERTY RENTED TO A 501(C)7 ORGANIZATION.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt1TO HOLD TITLE TO REAL PROPERTY RENTED TO A 501(C)7 ORGANIZATION
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0GA
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt0117511
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt084774
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt0103789
IRS990EZ/TotalRevenueAmt0119938
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EXPENSES INSURANCE 2,839 FINANCIAL MANAGEMENT 3,100 BANK CHARGES 427 NON-INVESTMENT DEPRECIATION 41,618 TOTAL 47,984
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1PREPAID EXPENSES AND DEFERRED CHARGES 25,279 25,279 FIXED ASSETS 1,004,639 1,004,639 LESS ACCUMULATED DEPRECIATION 698,509 740,127 DEPOSITS 0 0 ROUNDING DIFFERENCE 0 0 TOTAL 331,409 289,791
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2UNSECURED NOTES AND LOANS PAYABLE 63,347 32,780 DUE TO CHAPTER 54,163 51,994 ROUNDING DIFFERENCE 1 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3TO HOLD TITLE TO REAL PROPERTY RENTED TO A 501(C)7 ORGANIZATION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART II, LINE 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART II, LINE 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990-EZ, PART III, LINE 31
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0CHRISTINA BUSCHMAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-25
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ETA OF SIGMA DELTA TAU INC
ReturnHeader/Filer/BusinessNameControlTxt0ETAO
ReturnHeader/Filer/EIN0581264332
ReturnHeader/Filer/PhoneNum07344551544
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 530113
ReturnHeader/Filer/USAddress/CityNm0LIVONIA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MI
ReturnHeader/Filer/USAddress/ZIPCd048153
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0814639364
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SPA ASSOCIATES LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt039555 ORCHARD HILL PLACE STE 130
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0NOVI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd048375
ReturnHeader/PreparerPersonGrp/PhoneNum07344537958
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-25
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0SIVA ANNADI
ReturnHeader/ReturnTs02025-11-25T17:43:49-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-07-01
ReturnHeader/TaxPeriodEndDt02025-06-30
ReturnHeader/TaxYr02024

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