Civic Intelligence

Sigma Alpha Epsilon Kentucky Beta Chapter

EIN 61-6038482 • 501(c)7 • Bowling Green, KY

Profile

Social fraternity on the campus of western kentucky university.

754 Shetland AveBowling Green, KY 42103

n/A

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2025

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2025

Net Margin

47th percentile

1.0%

Higher net margin than 47% of similar nonprofits.

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

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 2025

Asset Growth

23rd percentile

-15%

Faster asset growth than 23% of similar nonprofits.

501(c)7 • <$500k nonprofits • Annualized from 2022 to 2025

Revenue Growth

23rd percentile

-13%

Faster revenue growth than 23% of similar nonprofits.

501(c)7 • <$500k nonprofits • Annualized from 2022 to 2025

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Up

$2,776

Up $1,280 (+86%) from 2024

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

Up

$2,776

Up $1,280 (+86%) from 2024

Operations
Liabilities / RevenueScore unavailableNet Margin47th percentile

Revenue

Up

$130,145

Up $27,570 (+27%) from 2024

Expenses

Up

$128,865

Up $27,313 (+27%) from 2024

Net Income

Up

$1,280

Up $257 (+25%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth23rd percentile

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

$30K$20K$10K$0Assets 2012: $2,791Liabilities 2012: $02012Assets 2013: $4,587Liabilities 2013: $02013Assets 2014: $3,457Liabilities 2014: $02014Assets 2015: $3,959Liabilities 2015: $02015Assets 2016: $6,946Liabilities 2016: $02016Assets 2017: $14,820Liabilities 2017: $0Net Assets 2017: $14,8202017Assets 2018: $14,300Liabilities 2018: $0Net Assets 2018: $14,3002018Assets 2019: $3,023Liabilities 2019: $0Net Assets 2019: $3,0232019Assets 2020: $26,956Liabilities 2020: $0Net Assets 2020: $26,9562020Assets 2021: $8,805Liabilities 2021: $0Net Assets 2021: $8,8052021Assets 2022: $4,531Liabilities 2022: $0Net Assets 2022: $4,5312022Assets 2023: $473Liabilities 2023: $0Net Assets 2023: $4732023Assets 2024: $1,496Liabilities 2024: $0Net Assets 2024: $1,4962024Assets 2025: $2,776Net Assets 2025: $2,7762025

Highlighted filing

2025

Assets$2,776
Liabilities-
Net Assets$2,776
Open 2025 Filing

Operations Trend

Revenue Growth23rd percentile

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

$300K$200K$100K$0-$100KRevenue 2012: $63,339Expenses 2012: $88,800Net Income 2012: -$25,4612012Revenue 2013: $92,212Expenses 2013: $90,416Net Income 2013: $1,7962013Revenue 2014: $106,438Expenses 2014: $107,568Net Income 2014: -$1,1302014Revenue 2015: $131,255Expenses 2015: $130,753Net Income 2015: $5022015Revenue 2016: $124,571Expenses 2016: $121,584Net Income 2016: $2,9872016Revenue 2017: $129,313Expenses 2017: $121,439Net Income 2017: $7,8742017Revenue 2018: $107,592Expenses 2018: $108,112Net Income 2018: -$5202018Revenue 2019: $103,836Expenses 2019: $115,113Net Income 2019: -$11,2772019Revenue 2020: $184,541Expenses 2020: $160,608Net Income 2020: $23,9332020Revenue 2021: $138,286Expenses 2021: $156,437Net Income 2021: -$18,1512021Revenue 2022: $198,551Expenses 2022: $202,825Net Income 2022: -$4,2742022Revenue 2023: $166,050Expenses 2023: $170,108Net Income 2023: -$4,0582023Revenue 2024: $102,575Expenses 2024: $101,552Net Income 2024: $1,0232024Revenue 2025: $130,145Expenses 2025: $128,865Net Income 2025: $1,2802025

Highlighted filing

2025

Revenue$130,145
Expenses$128,865
Net Income$1,280
Open 2025 Filing

Filings

Most recent year

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

Open filing
Assets
$2,776
Liabilities
-
Net assets
$2,776
Revenue
$130,145
Expenses
$128,865
Net income
$1,280
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.03$0.03$1.30$1.29$0.01
2024Detailed filing. Detailed filing data is available for this year.$0.01$0.00$0.01$1.03$1.02$0.01
2023Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$1.66$1.70$0.04
2022Detailed filing. Detailed filing data is available for this year.$0.05$0.00$0.05$1.99$2.03$0.04
2021Detailed filing. Detailed filing data is available for this year.$0.09$0.00$0.09$1.38$1.56$0.18
2020Detailed filing. Detailed filing data is available for this year.$0.27$0.00$0.27$1.85$1.61$0.24
2019Detailed filing. Detailed filing data is available for this year.$0.03$0.00$0.03$1.04$1.15$0.11
2018Detailed filing. Detailed filing data is available for this year.$0.14$0.00$0.14$1.08$1.08$0.01
2017Detailed filing. Detailed filing data is available for this year.$0.15$0.00$0.15$1.29$1.21$0.08
2016Summary only. Only limited summary data is available for this year.$0.07$0.00$1.25$1.22$0.03
2015Summary only. Only limited summary data is available for this year.$0.04$0.00$1.31$1.31$0.01
2014Summary only. Only limited summary data is available for this year.$0.03$0.00$1.06$1.08$0.01
2013Summary only. Only limited summary data is available for this year.$0.05$0.00$0.92$0.90$0.02
2012Summary only. Only limited summary data is available for this year.$0.03$0.00$0.63$0.89$0.25
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Dec 22, 2025
Return Version
2024v5.0
Gross Receipts
$130,145
Mission and Program Overview

Mission

Social fraternity on the campus of western kentucky university.

Program Services

DescriptionGrantsExpenses
SOCIAL FRATERNITY OPERATING FOR THE BENEFIT OF APPROXIMATELY 80 MEMBERS.--
SOCIAL FRATERNITY OPERATING FOR THE BENEFIT OF APPROXIMATELY 80 MEMBERS.--
Compensation and Service Providers
Top Officer Pay95th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
MARIO CARUSOPresidentPT$0--
EVAN PYLETreasurerPT$0--
RANDY SCHOCKEChapter AdviPT$0--
Filing and Contact Details

Filer

Filer Name
Sigma Alpha Epsilon
EIN
61-6038482
Phone
2707920747
Address
754 SHETLAND AVE, BOWLING GREEN, KY 42103

Signing Officer

Name
Randy Schocke
Title
Chapter Advisor
Phone
6159340866
Signed
2025-12-22
Discuss with paid preparer
Yes

Preparer

Firm
Kirby & Moore Llp
Address
1020 COLLEGE STREET, BOWLING GREEN, KY 42101
Preparer
Steven a Moore
Phone
2707825488
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16

“Expenses office expense 464 composites 1,324 donations/philanthropy 1,100 fees 637 gas/auto 142 homecoming 2,992 miscellaneous 99 national dues/insurance 41,246 parlor fees 62,957 repairs & maintenance 3,305 rush 572 social 3,715 t shirts 4,795 supplies 1,869 meals & entertainment 953 equipment rental 117 parent's day 1,360 trophy/awards 468 total 128,115”

Form 990-ez, Part II, Line 24

“950 950 less accumulated depreciation 950 950 total 0 0”

Form 990-ez, Part III, Line 31

“Social fraternity operating for the benefit of approximately 80 members.”

Raw XML Appendix100 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/BooksInCareOfDetail/PersonNm0EVAN PYLE
IRS990EZ/BooksInCareOfDetail/PhoneNum02707920747
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0300 ALUMNI DRIVE
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0BOWLING GREEN
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0KY
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd042101
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt01496
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt02776
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt01280
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt0750
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt01496
IRS990EZ/Form990TotalAssetsGrp/EOYAmt02776
IRS990EZ/GrossReceiptsAmt0130145
IRS990EZ/GrossReceiptsForPublicUseAmt00
IRS990EZ/GroupExemptionNum00228
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InitiationFeesAndCapContriAmt00
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt0130145
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt01496
IRS990EZ/NetAssetsOrFundBalancesEOYAmt02776
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt01496
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt02776
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt015.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt115.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt210.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0MARIO CARUSO
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1EVAN PYLE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2RANDY SCHOCKE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2CHAPTER ADVI
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt0128115
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0SOCIAL FRATERNITY ON THE CAMPUS OF WESTERN KENTUCKY UNIVERSITY.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0SOCIAL FRATERNITY OPERATING FOR THE BENEFIT OF APPROXIMATELY 80 MEMBERS.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt1SOCIAL FRATERNITY OPERATING FOR THE BENEFIT OF APPROXIMATELY 80 MEMBERS.
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt0128865
IRS990EZ/TotalRevenueAmt0130145
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EXPENSES OFFICE EXPENSE 464 COMPOSITES 1,324 DONATIONS/PHILANTHROPY 1,100 FEES 637 GAS/AUTO 142 HOMECOMING 2,992 MISCELLANEOUS 99 NATIONAL DUES/INSURANCE 41,246 PARLOR FEES 62,957 REPAIRS & MAINTENANCE 3,305 RUSH 572 SOCIAL 3,715 T SHIRTS 4,795 SUPPLIES 1,869 MEALS & ENTERTAINMENT 953 EQUIPMENT RENTAL 117 PARENT'S DAY 1,360 TROPHY/AWARDS 468 TOTAL 128,115
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1950 950 LESS ACCUMULATED DEPRECIATION 950 950 TOTAL 0 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2SOCIAL FRATERNITY OPERATING FOR THE BENEFIT OF APPROXIMATELY 80 MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART II, LINE 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART III, LINE 31
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0RANDY SCHOCKE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CHAPTER ADVISOR
ReturnHeader/BusinessOfficerGrp/PhoneNum06159340866
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-12-22
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SIGMA ALPHA EPSILON
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0KENTUCKY BETA CHAPTER
ReturnHeader/Filer/BusinessNameControlTxt0SIGM
ReturnHeader/Filer/EIN0616038482
ReturnHeader/Filer/PhoneNum02707920747
ReturnHeader/Filer/USAddress/AddressLine1Txt0754 SHETLAND AVE
ReturnHeader/Filer/USAddress/CityNm0BOWLING GREEN
ReturnHeader/Filer/USAddress/StateAbbreviationCd0KY
ReturnHeader/Filer/USAddress/ZIPCd042103
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0475648183
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0KIRBY & MOORE LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01020 COLLEGE STREET
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BOWLING GREEN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0KY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd042101
ReturnHeader/PreparerPersonGrp/PhoneNum02707825488
ReturnHeader/PreparerPersonGrp/PreparationDt02025-12-22
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0STEVEN A MOORE
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-12-22T18:53:45-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-07-01
ReturnHeader/TaxPeriodEndDt02025-06-30
ReturnHeader/TaxYr02024

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