Civic Intelligence

Sigma Chi Fraternity Lambda Chapter University of Kentucky

990 • Fiscal year 2022 • EIN 61-0447633

Jul 01, 2021 to Jun 30, 2022 • Filed on Nov 10, 2022

Organization ProfileKENTUCKYSIGMACHI.COM
251 East Maxwell StreetLexington, KY 40508

(859) 338-0821

Siviq Scores

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

Liabilities / Assets

53rd percentile

0.00x

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

2022 filings • 501(c)7 • <$500k nonprofits • Source year 2022

Liabilities / Revenue

53rd percentile

0.00x

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

2022 filings • 501(c)7 • <$500k nonprofits • Source year 2022

Net Margin

45th percentile

0.7%

Higher net margin than 45% of similar nonprofits.

2022 filings • 501(c)7 • <$500k nonprofits • Source year 2022

Top Officer Pay

93rd percentile

$0

Higher top officer pay than 93% of similar nonprofits.

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

2022 filings • 501(c)7 • <$500k nonprofits • Source year 2022

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2022

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2022

Balance Sheet
Liabilities / Assets53rd percentile

Assets

$29,503

No earlier filing loaded for comparison.

Net Assets

$29,503

No earlier filing loaded for comparison.

Liabilities

$0

No earlier filing loaded for comparison.

Revenue And Expenses
Liabilities / Revenue53rd percentileNet Margin45th percentile

Revenue

$289,860

No earlier filing loaded for comparison.

Expenses

$287,881

No earlier filing loaded for comparison.

Net Income

$1,979

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset GrowthScore unavailable

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

$40K$30K$20K$10K$0Assets 2022: $29,503Liabilities 2022: $0Net Assets 2022: $29,5032022Assets 2023: $22,568Liabilities 2023: $0Net Assets 2023: $22,5682023Assets 2024: $34,535Net Assets 2024: $34,5352024

Highlighted filing

2022

Assets$29,503
Liabilities$0
Net Assets$29,503
Open 2022 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$300K$200K$100K$0-$100KRevenue 2022: $289,860Expenses 2022: $287,881Net Income 2022: $1,9792022Revenue 2023: $225,923Expenses 2023: $232,858Net Income 2023: -$6,9352023Revenue 2024: $178,300Expenses 2024: $166,333Net Income 2024: $11,9672024

Highlighted filing

2022

Revenue$289,860
Expenses$287,881
Net Income$1,979
Open 2022 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
Nov 10, 2022
Return Version
2021v4.0
Gross Receipts
$289,860
Mission and Program Overview

Mission

The entity is a social club and part of the Greek community fraternity system at the University of Kentucky.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$27,524$29,503▲ $1,979
Rtn Earn Endowment Incm Other Fnds$27,524$29,503▲ $1,979
Total Assets$27,524$29,503▲ $1,979
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$27,524$29,503▲ $1,979
Total Liabilities and Net Assets / Fund Balance$27,524$29,503▲ $1,979
Compensation and Service Providers
Top Officer Pay93rd percentile

Board Members and Trustees

NameTitle
Samuel ThomasPresident
Samuel MattinglyTreasurer
Coleton BurchVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$289,852
Program Service Revenue
$0
Investment Income
$8
Other Revenue
$0
All Other Contributions
$100,000
Change in Net Assets
$1,979
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$287,881
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
Conferences and Meetings---$123,719
Occupancy---$113,828
Insurance---$22,151
Fees for Services Other---$19,422
Office Expenses---$8,761
Total Functional Expenses$0$0$0$287,881
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
Backup withholding compliance
No
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
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 7A

“Annual election of officers”

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

“No review was or will be conducted.”

Form 990, Page 6, Part VI, Line 19

“No documents available to the public”

Filing and Contact Details

Filer

Filer Name
Sigma Chi Fraternity Lambda Lambda
EIN
61-0447633
Phone
8593380821
Address
251 EAST MAXWELL STREET, LEXINGTON, KY 40508

Signing Officer

Name
Samuel Thomas
Title
President
Phone
8593380821
Signed
2022-11-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Samuel Thomas
Legal Domicile
Ky
Voting Board Members
5
Independent Board Members
0
Employees
0

Preparer

Firm
Craig M Harbsmeier Psc
Address
2305 HURSTBOURNE VILLAGE DR STE 700, LOUISVILLE, KY 40299
Preparer
Craig Harbsmeier
Phone
5024914004
Supplemental Narrative

Additional Explanations

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

“The entity is a social club, operating as a college fraternity at the univesity of kentucky.”

Raw XML Appendix228 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/ActivityOrMissionDesc0THE ENTITY IS A SOCIAL CLUB AND PART OF THE GREEK COMMUNITY FRATERNITY SYSTEM AT THE UNIVERSITY OF KENTUCKY.
IRS990/AddressChangeInd0X
IRS990/AllOtherContributionsAmt0100000
IRS990/BackupWthldComplianceInd0false
IRS990/BooksInCareOfDetail/PersonNm0SAMUEL THOMAS
IRS990/BooksInCareOfDetail/PhoneNum08593380821
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0251 E MAXWELL ST
IRS990/BooksInCareOfDetail/USAddress/CityNm0LEXINGTON
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0KY
IRS990/BooksInCareOfDetail/USAddress/ZIPCd040508
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt027524
IRS990/CashNonInterestBearingGrp/EOYAmt029503
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConferencesMeetingsGrp/TotalAmt0123719
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0289852
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt08
IRS990/CYOtherExpensesAmt0287881
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt01979
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt0287881
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0289860
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/Desc0THE ENTITY IS A SOCIAL CLUB, OPERATING AS A COLLEGE FRATERNITY AT THE UNIVESITY OF KENTUCKY.
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0true
IRS990/EmployeeCnt00
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FeesForServicesOtherGrp/TotalAmt019422
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt020.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt120.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt225.00
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/PersonNm0COLETON BURCH
IRS990/Form990PartVIISectionAGrp/PersonNm1SAMUEL MATTINGLY
IRS990/Form990PartVIISectionAGrp/PersonNm2SAMUEL THOMAS
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/TitleTxt0VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt1TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt2PRESIDENT
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt05
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0289860
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/TotalAmt022151
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt08
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt08
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0KY
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembershipDuesAmt0189852
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0THE ENTITY IS A SOCIAL CLUB AND PART OF THE GREEK COMMUNITY FRATERNITY SYSTEM AT THE UNIVERSITY OF KENTUCKY.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt027524
IRS990/NetAssetsOrFundBalancesEOYAmt029503
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt0113828
IRS990/OfficeExpensesGrp/TotalAmt08761
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/PartialLiquidationInd0false
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0SAMUEL THOMAS
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgSrvcAccomActyOtherGrp/Desc0THE ENTITY IS A SOCIAL CLUB, OPERATING AS A COLLEGE FRATERNITY AT THE UNIVESITY OF KENTUCKY.
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYOtherExpensesAmt099757
IRS990/PYOtherRevenueAmt0112881
IRS990/PYRevenuesLessExpensesAmt013124
IRS990/PYTotalExpensesAmt099757
IRS990/PYTotalRevenueAmt0112881
IRS990/ReconcilationRevenueExpnssAmt01979
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt027524
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt029503
IRS990/ScheduleBRequiredInd0false
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ENTITY IS A SOCIAL CLUB, OPERATING AS A COLLEGE FRATERNITY AT THE UNIVESITY OF KENTUCKY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ANNUAL ELECTION OF OFFICERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0KY
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt027524
IRS990/TotalAssetsEOYAmt029503
IRS990/TotalAssetsGrp/BOYAmt027524
IRS990/TotalAssetsGrp/EOYAmt029503
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0289852
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0287881
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt027524
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt029503
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt08
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0289860
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt027524
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt029503
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0251 E MAXWELL ST
IRS990/USAddress/CityNm0LEXINGTON
IRS990/USAddress/StateAbbreviationCd0KY
IRS990/USAddress/ZIPCd040508
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0KENTUCKYSIGMACHI.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0SAMUEL THOMAS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum08593380821
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-11-10
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SIGMA CHI FRATERNITY LAMBDA LAMBDA
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0UNIVERSITY OF KENTUCKY
ReturnHeader/Filer/BusinessNameControlTxt0SIGM
ReturnHeader/Filer/EIN0610447633
ReturnHeader/Filer/PhoneNum08593380821
ReturnHeader/Filer/USAddress/AddressLine1Txt0251 EAST MAXWELL STREET
ReturnHeader/Filer/USAddress/CityNm0LEXINGTON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0KY
ReturnHeader/Filer/USAddress/ZIPCd040508
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0542132995
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CRAIG M HARBSMEIER PSC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02305 HURSTBOURNE VILLAGE DR STE 700
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0LOUISVILLE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0KY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd040299
ReturnHeader/PreparerPersonGrp/PhoneNum05024914004
ReturnHeader/PreparerPersonGrp/PreparationDt02022-11-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CRAIG HARBSMEIER
ReturnHeader/ReturnTs02022-11-15T11:53:30-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0SAMUEL
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0THOMAS
ReturnHeader/TaxPeriodBeginDt02021-07-01
ReturnHeader/TaxPeriodEndDt02022-06-30
ReturnHeader/TaxYr02021

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2022 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$29,503
Liabilities
$0
Net assets
$29,503
Revenue
$289,860
Expenses
$287,881
Net income
$1,979
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.35$0.35$1.78$1.66$0.12
2023Detailed filing. Detailed filing data is available for this year.$0.23$0.00$0.23$2.26$2.33$0.07
2022Detailed filing. Detailed filing data is available for this year.$0.30$0.00$0.30$2.90$2.88$0.02