Civic Intelligence

Sigma Chi Fraternity Gamma Theta Chapter Inc

990 • Fiscal year 2014 • EIN 59-0626226

Jul 01, 2013 to Jun 30, 2014 • Filed on Nov 03, 2014

4041 NW 37 PlaceRoom/Suite B32606

(352) 336-2327

Siviq Scores

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

Liabilities / Assets

70th percentile

0.30x

Higher debt load relative to assets than 70% of similar nonprofits.

2014 filings • 501(c)7 • $500k-$1M nonprofits • Source year 2014

Liabilities / Revenue

52nd percentile

0.13x

Higher debt load relative to revenue than 52% of similar nonprofits.

2014 filings • 501(c)7 • $500k-$1M nonprofits • Source year 2014

Net Margin

80th percentile

20%

Higher net margin than 80% of similar nonprofits.

2014 filings • 501(c)7 • $500k-$1M nonprofits • Source year 2014

Top Officer Pay

88th percentile

$4,575

Higher top officer pay than 88% of similar nonprofits.

Top officer pay equals 0.9% of source-year revenue.

2014 filings • 501(c)7 • $500k-$1M nonprofits • Source year 2014

Asset Growth

93rd percentile

31%

Faster asset growth than 93% of similar nonprofits.

2014 filings • 501(c)7 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Revenue Growth

68th percentile

7.9%

Faster revenue growth than 68% of similar nonprofits.

2014 filings • 501(c)7 • $500k-$1M nonprofits • Annualized from 2012 to 2014

Assets

Up

$229,737

Up $53,971 (+31%) from 2013

Net Assets

Up

$159,769

Up $104,332 (+188%) from 2013

Liabilities

Down

$69,968

Down $50,361 (-42%) from 2013

Revenue

$529,620

No earlier filing loaded for comparison.

Expenses

Up

$425,288

Up $34,703 (+8.9%) from 2013

Net Income

$104,332

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0-$1.0MAssets 2011: $92,520Liabilities 2011: $202,977Net Assets 2011: -$110,4572011Assets 2012: $137,377Liabilities 2012: $149,621Net Assets 2012: -$12,2442012Assets 2013: $175,766Liabilities 2013: $120,329Net Assets 2013: $55,4372013Assets 2014: $229,737Liabilities 2014: $69,968Net Assets 2014: $159,7692014Assets 2015: $280,015Liabilities 2015: $36,837Net Assets 2015: $243,1782015Assets 2016: $309,696Liabilities 2016: $30,936Net Assets 2016: $278,7602016Assets 2017: $355,609Liabilities 2017: $24,438Net Assets 2017: $331,1712017Assets 2018: $410,560Liabilities 2018: $17,352Net Assets 2018: $393,2082018Assets 2019: $428,788Liabilities 2019: $9,546Net Assets 2019: $419,2422019Assets 2020: $489,460Liabilities 2020: $1,215Net Assets 2020: $488,2452020Assets 2021: $453,532Liabilities 2021: $294,145Net Assets 2021: $159,3872021Assets 2022: $540,188Liabilities 2022: $123,181Net Assets 2022: $417,0072022Assets 2023: $708,313Liabilities 2023: $9,653Net Assets 2023: $698,6602023Assets 2024: $1,757,243Liabilities 2024: $6,185Net Assets 2024: $1,751,0582024Assets 2025: $2,220,357Liabilities 2025: $2,574Net Assets 2025: $2,217,7832025

Highlighted filing

2014

Assets$229,737
Liabilities$69,968
Net Assets$159,769

Operations Trend

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

$2.0M$1.0M$0-$1.0MExpenses 2011: $385,9952011Revenue 2012: $454,826Expenses 2012: $356,613Net Income 2012: $98,2132012Expenses 2013: $390,5852013Revenue 2014: $529,620Expenses 2014: $425,288Net Income 2014: $104,3322014Revenue 2015: $497,791Expenses 2015: $414,382Net Income 2015: $83,4092015Revenue 2016: $522,443Expenses 2016: $486,862Net Income 2016: $35,5812016Revenue 2017: $524,377Expenses 2017: $471,966Net Income 2017: $52,4112017Revenue 2018: $532,372Expenses 2018: $470,335Net Income 2018: $62,0372018Revenue 2019: $589,099Expenses 2019: $563,065Net Income 2019: $26,0342019Revenue 2020: $612,779Expenses 2020: $543,776Net Income 2020: $69,0032020Revenue 2021: $555,986Expenses 2021: $892,176Net Income 2021: -$336,1902021Revenue 2022: $973,138Expenses 2022: $715,518Net Income 2022: $257,6202022Revenue 2023: $882,487Expenses 2023: $600,834Net Income 2023: $281,6532023Revenue 2024: $1,722,611Expenses 2024: $684,327Net Income 2024: $1,038,2842024Revenue 2025: $1,176,389Expenses 2025: $737,566Net Income 2025: $438,8232025

Highlighted filing

2014

Revenue$529,620
Expenses$425,288
Net Income$104,332
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
Nov 3, 2014
Return Version
2013v3.1
Gross Receipts
$529,620
Mission and Program Overview

Mission

Provide housing and support for undergraduate chapter of the national collegiate social fraternity.

COLLEGE FRATERNITY

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$57,234$172,522▲ $115,288
Pd in Cap Srpls Land Bldg Eqp Fund$57,234$172,522▲ $115,288
Savings and Temporary Cash Investments$75,133$49,310▼ $25,823
Other Notes and Loans Receivable, Net$8,273$7,705▼ $568
Cash and Non-Interest-Bearing Accounts$35,126$200▼ $34,926
Rtn Earn Endowment Incm Other Fnds$-1,797$-12,753▼ $10,956
Total Assets$175,766$229,737▲ $53,971
Liabilities
Other Liabilities$120,329$69,968▼ $50,361
Total Liabilities$120,329$69,968▼ $50,361
Net Assets / Fund Balance
Total Net Assets Fund Balance$55,437$159,769▲ $104,332
Total Liabilities and Net Assets / Fund Balance$175,766$229,737▲ $53,971

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$147,522$619,460$766,982
Land$25,000-$25,000
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Frank GreenTreasurerPT$4,575$4,575

Board Members and Trustees

NameTitle
Frank SaierPresident
David HorrellDirector
William OlingerVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$529,153
Investment Income
$467
Other Revenue
$0
Change in Net Assets
$104,332
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$331,411
Salaries, Compensation, and Employee Benefits$93,877
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$84,854--$84,854
All Other Expenses$53,849--$53,849
Insurance$31,200--$31,200
Other Expenses$11,670--$11,670
Payroll Taxes$9,023--$9,023
Fees for Services Accounting-$8,473-$8,473
Depreciation Depletion$5,746--$5,746
Interest$5,359--$5,359
Travel$699--$699
Total Functional Expenses$416,815$8,473$0$425,288
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
Note Payable Curtis Jones$40,818
Note Payable Florida Citizens Bank$26,533
Payroll Taxes Payable$2,617
Security Dep Payable-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
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
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 11B

Reviewed at board of directors meeting

Form 990, Page 6, Part VI, Line 19

Available upon written request from interested party

Filing and Contact Details

Filer

EIN
59-0626226
Phone
3523362327

Signing Officer

Name
Frank Green
Title
Treasurer
Phone
3523362327
Signed
2014-11-03
Discuss with paid preparer
Yes

Organization Details

Voting Board Members
4
Independent Board Members
4
Employees
6

Preparer

Preparer
Dean G Poole CPA
Phone
3523777905
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

Telephone 9,692 0 0 omega bank charges 8,976 0 0 supplies/other 8,110 0 0 repairs/maintenance/suppl 6,963 0 0 kitchen supplies 4,747 0 0 casual labor 3,710 0 0 fire equipment 2,273 0 0 internet access 2,074 0 0 paper supplies 1,684 0 0 extermination service 1,056 0 0 office expense 961 0 0 parking 768 0 0 repairs kitchen 762 0 0 taxes other 572 0 0 house director auto exp 548 0 0 laundry 300 0 0 licenses/taxes 259 0 0 postage/mailouts 242 0 0 equipment rental - kitche 115 0 0 miscellaneous 37 0 0

Raw XML Appendix280 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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ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-07-01
ReturnHeader/TaxPeriodEndDt02014-06-30
ReturnHeader/TaxYr02013

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.22$0.00$2.22$1.18$0.74$0.44
2024Detailed filing. Detailed filing data is available for this year.$1.76$0.01$1.75$1.72$0.68$1.04
2023Detailed filing. Detailed filing data is available for this year.$0.71$0.01$0.70$0.88$0.60$0.28
2022Detailed filing. Detailed filing data is available for this year.$0.54$0.12$0.42$0.97$0.72$0.26
2021Detailed filing. Detailed filing data is available for this year.$0.45$0.29$0.16$0.56$0.89$0.34
2020Detailed filing. Detailed filing data is available for this year.$0.49$0.00$0.49$0.61$0.54$0.07
2019Detailed filing. Detailed filing data is available for this year.$0.43$0.01$0.42$0.59$0.56$0.03
2018Detailed filing. Detailed filing data is available for this year.$0.41$0.02$0.39$0.53$0.47$0.06
2017Detailed filing. Detailed filing data is available for this year.$0.36$0.02$0.33$0.52$0.47$0.05
2016Detailed filing. Detailed filing data is available for this year.$0.31$0.03$0.28$0.52$0.49$0.04
2015Detailed filing. Detailed filing data is available for this year.$0.28$0.04$0.24$0.50$0.41$0.08
2014Detailed filing. Detailed filing data is available for this year.$0.23$0.07$0.16$0.53$0.43$0.10
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.18$0.12$0.06$0.39
2012Summary only. Only limited summary data is available for this year.$0.14$0.15$0.01$0.45$0.36$0.10
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.09$0.20$0.11$0.39