Civic Intelligence

Sigma Alpha Epsilon Kentucky Beta Chapter

990EZ • Fiscal year 2024 • EIN 61-6038482

Jul 01, 2023 to Jun 30, 2024 • Filed on Nov 05, 2024

Organization ProfileN/A
754 Shetland AveBowling Green, KY 42103

(270) 792-0747

Siviq Scores

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

Liabilities / Assets

54th percentile

0.00x

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

2024 filings • 501(c)7 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

54th percentile

0.00x

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

2024 filings • 501(c)7 • <$500k nonprofits • Source year 2024

Net Margin

45th percentile

1.0%

Higher net margin than 45% of similar nonprofits.

2024 filings • 501(c)7 • <$500k nonprofits • Source year 2024

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.

2024 filings • 501(c)7 • <$500k nonprofits • Source year 2024

Asset Growth

98th percentile

216%

Faster asset growth than 98% of similar nonprofits.

2024 filings • 501(c)7 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

7th percentile

-38%

Faster revenue growth than 7% of similar nonprofits.

2024 filings • 501(c)7 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets54th percentile

Assets

Up

$1,496

Up $1,023 (+216%) from 2023

Net Assets

Up

$1,496

Up $1,023 (+216%) from 2023

Liabilities

Flat

$0

Flat from 2023

Revenue And Expenses
Liabilities / Revenue54th percentileNet Margin45th percentile

Revenue

Down

$102,575

Down $63,475 (-38%) from 2023

Expenses

Down

$101,552

Down $68,556 (-40%) from 2023

Net Income

Up

$1,023

Up $5,081 (+125%) from 2023

Historical Trend

Balance Sheet Trend

Asset Growth98th percentile

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

$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

2024

Assets$1,496
Liabilities$0
Net Assets$1,496
Open 2024 Filing

Operations Trend

Revenue Growth7th percentile

Revenue, expenses, and net income across loaded years, with this 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

2024

Revenue$102,575
Expenses$101,552
Net Income$1,023
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Nov 5, 2024
Return Version
2023v5.0
Gross Receipts
$102,575
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 Pay94th 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
2024-11-05
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 2,369 composites 1,742 donations/philanthropy 7,635 fees 691 gas/auto 15 homecoming 2,038 miscellaneous 890 national dues/insurance 30,738 parlor fees 36,625 repairs & maintenance 847 rush 6,120 social 6,821 t shirts 2,567 supplies 408 fall formal 1,722 meals & entertainment 324 total 101,552”

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 Appendix99 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/BOYAmt0473
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt01496
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt01023
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0473
IRS990EZ/Form990TotalAssetsGrp/EOYAmt01496
IRS990EZ/GrossReceiptsAmt0102575
IRS990EZ/GrossReceiptsForPublicUseAmt00
IRS990EZ/GroupExemptionNum00228
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InitiationFeesAndCapContriAmt00
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt0102575
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0473
IRS990EZ/NetAssetsOrFundBalancesEOYAmt01496
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0473
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt01496
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/OtherExpensesTotalAmt0101552
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/TotalExpensesAmt0101552
IRS990EZ/TotalRevenueAmt0102575
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EXPENSES OFFICE EXPENSE 2,369 COMPOSITES 1,742 DONATIONS/PHILANTHROPY 7,635 FEES 691 GAS/AUTO 15 HOMECOMING 2,038 MISCELLANEOUS 890 NATIONAL DUES/INSURANCE 30,738 PARLOR FEES 36,625 REPAIRS & MAINTENANCE 847 RUSH 6,120 SOCIAL 6,821 T SHIRTS 2,567 SUPPLIES 408 FALL FORMAL 1,722 MEALS & ENTERTAINMENT 324 TOTAL 101,552
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/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0RANDY SCHOCKE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CHAPTER ADVISOR
ReturnHeader/BusinessOfficerGrp/PhoneNum06159340866
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-11-05
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/PreparationDt02024-11-05
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0STEVEN A MOORE
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02024-11-08T13:02:01-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02023-07-01
ReturnHeader/TaxPeriodEndDt02024-06-30
ReturnHeader/TaxYr02023

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,496
Liabilities
$0
Net assets
$1,496
Revenue
$102,575
Expenses
$101,552
Net income
$1,023
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