Civic Intelligence

Alumni Trustees of Tennessee Beta

EIN 62-1497293 • 501(c)7 • Memphis, TN

Profile

Leasing and maintaining the fraternity house for the undergraduate chapter

540 S BelvedereMemphis, TN 38104

n/A

Siviq Scores

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

Liabilities / Assets

58th percentile

0.00x

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

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

Liabilities / Revenue

59th percentile

0.00x

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

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

Net Margin

3rd percentile

-184%

Higher net margin than 3% of similar nonprofits.

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.

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

Asset Growth

18th percentile

-24%

Faster asset growth than 18% of similar nonprofits.

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

Revenue Growth

15th percentile

-29%

Faster revenue growth than 15% of similar nonprofits.

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

Assets

Down

$77,324

Down $23,793 (-24%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Down

$77,324

Down $23,793 (-24%) from 2023

Revenue

Down

$12,305

Down $4,983 (-29%) from 2023

Expenses

Up

$35,002

Up $8,035 (+30%) from 2023

Net Income

Down

-$22,697

Down $13,018 (-134%) from 2023

Trend Graphs

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2011: $269,600Liabilities 2011: $263,3142011Assets 2012: $253,490Liabilities 2012: $249,0072012Assets 2013: $252,889Liabilities 2013: $242,2372013Assets 2014: $235,893Liabilities 2014: $220,6512014Assets 2015: $243,305Liabilities 2015: $201,6282015Assets 2016: $230,975Liabilities 2016: $179,9122016Assets 2017: $221,822Liabilities 2017: $157,1402017Assets 2018: $188,379Liabilities 2018: $133,2642018Assets 2019: $161,278Liabilities 2019: $108,2292019Assets 2020: $134,913Liabilities 2020: $81,978Net Assets 2020: $52,9352020Assets 2021: $147,896Liabilities 2021: $0Net Assets 2021: $147,8962021Assets 2022: $110,796Liabilities 2022: $0Net Assets 2022: $110,7962022Assets 2023: $101,117Liabilities 2023: $0Net Assets 2023: $101,1172023Assets 2024: $77,324Liabilities 2024: $0Net Assets 2024: $77,3242024

Highlighted filing

2024

Assets$77,324
Liabilities$0
Net Assets$77,324

Operations Trend

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

$150K$100K$50K$0-$50KRevenue 2011: $62,463Expenses 2011: $72,006Net Income 2011: -$9,5432011Revenue 2012: $66,885Expenses 2012: $68,688Net Income 2012: -$1,8032012Revenue 2013: $57,195Expenses 2013: $65,967Net Income 2013: -$8,7722013Revenue 2014: $68,634Expenses 2014: $71,380Net Income 2014: -$2,7462014Revenue 2015: $77,143Expenses 2015: $50,708Net Income 2015: $26,4352015Revenue 2016: $67,441Expenses 2016: $58,055Net Income 2016: $9,3862016Revenue 2017: $74,957Expenses 2017: $61,338Net Income 2017: $13,6192017Revenue 2018: $75,947Expenses 2018: $85,514Net Income 2018: -$9,5672018Revenue 2019: $62,095Expenses 2019: $64,161Net Income 2019: -$2,0662019Revenue 2020: $43,200Expenses 2020: $40,947Net Income 2020: $2,2532020Revenue 2021: $133,268Expenses 2021: $38,307Net Income 2021: $94,9612021Revenue 2022: $22,500Expenses 2022: $57,450Net Income 2022: -$34,9502022Revenue 2023: $17,288Expenses 2023: $26,967Net Income 2023: -$9,6792023Revenue 2024: $12,305Expenses 2024: $35,002Net Income 2024: -$22,6972024

Highlighted filing

2024

Revenue$12,305
Expenses$35,002
Net Income-$22,697

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.77$0.00$0.77$0.12$0.35$0.23
2023Detailed filing. Detailed filing data is available for this year.$1.01$0.00$1.01$0.17$0.27$0.10
2022Detailed filing. Detailed filing data is available for this year.$1.11$0.00$1.11$0.23$0.57$0.35
2021Detailed filing. Detailed filing data is available for this year.$1.48$0.00$1.48$1.33$0.38$0.95
2020Detailed filing. Detailed filing data is available for this year.$1.35$0.82$0.53$0.43$0.41$0.02
2019Summary only. Only limited summary data is available for this year.$1.61$1.08$0.62$0.64$0.02
2018Summary only. Only limited summary data is available for this year.$1.88$1.33$0.76$0.86$0.10
2017Summary only. Only limited summary data is available for this year.$2.22$1.57$0.75$0.61$0.14
2016Summary only. Only limited summary data is available for this year.$2.31$1.80$0.67$0.58$0.09
2015Summary only. Only limited summary data is available for this year.$2.43$2.02$0.77$0.51$0.26
2014Summary only. Only limited summary data is available for this year.$2.36$2.21$0.69$0.71$0.03
2013Summary only. Only limited summary data is available for this year.$2.53$2.42$0.57$0.66$0.09
2012Summary only. Only limited summary data is available for this year.$2.53$2.49$0.67$0.69$0.02
2011Summary only. Only limited summary data is available for this year.$2.70$2.63$0.62$0.72$0.10
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 9, 2025
Return Version
2024v5.2
Gross Receipts
$12,305
Mission and Program Overview

Mission

Leasing and maintaining the fraternity house for the undergraduate chapter

To provide residence for members of the university undergraduate members of the fraternity, sigm phi epsilon

Program Services

DescriptionGrantsExpenses
PROVISION AND MAINTENANCE OF A HOUSE FOR THE BENEFIT OF UNIVERSITY UNGRADUATE MEMBERS OF THE FRATERNITY, SIGMA PHI EPSILON$0$0
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
SCOTT R BENDUREPresident-$0--
MICHAEL C WILLIAMSSecretary/TreasurerPT$0--
Filing and Contact Details

Filer

Filer Name
Alumni Trustees of Tennessee Beta
EIN
62-1497293
Phone
9012995973
Address
540 S BELVEDERE, MEMPHIS, TN 38104

Signing Officer

Name
Michael C Williams
Title
Treasurer
Phone
9012995973
Signed
2025-10-09
Discuss with paid preparer
Yes

Preparer

Firm
Sealand Law Firm
Address
2120 ABERGELDIE DR, MEMPHIS, TN 38119
Preparer
Joyce H Sealand
Phone
9016036114
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 8 - Other Revenue

Description: fraternity house. Amount: 12,305. Total to form 990-ez, line 14: 35,002.

Form 990-ez, Part I, Line 14

Description: depreciation. Amount: 13,533. Description: security deposits refund. Amount: 1,350. Description: pest control. Amount: 4,273. Description: republic service. Amount: 2,242. Description: supplies. Amount: 78. Description: repairs. Amount: 1,787. Description: lawn maintenance & irrigation. Amount: 1,789. Description: comcast. Amount: 2,641. Description: alarm. Amount: 1,242. Description: floid. Amount: 866. Description: bank fee. Amount: 12. Description: attorney fee. Amount: 950. Description: secretary of state. Amount: 20. Description: property insurance. Amount: 2,345. Description: harland checks. Amount: 449. Description: chapter/cif. Amount: 1,425.

Form 990-ez, Part II, Line 24 - Other Assets

Description: security deposit. Beg. Of year amount: 1,800. End of year amount: 450. Description: note receivable. Beg. Of year amount: 2,000. End of year amount: 2,000.

Raw XML Appendix107 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/ActivitiesNotPreviouslyRptInd00
IRS990EZ/BooksInCareOfDetail/PersonNm0MICHAEL C WILLIAMS
IRS990EZ/BooksInCareOfDetail/PhoneNum09012995973
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0540 S BELEVEDERE
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0MEMPHIS
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0TN
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd038104
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt097221
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0984
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd00
IRS990EZ/DirectIndirectPltclExpendAmt00
IRS990EZ/DonorAdvisedFndsInd00
IRS990EZ/ExcessOrDeficitForYearAmt0-22697
IRS990EZ/ForeignFinancialAccountInd00
IRS990EZ/ForeignOfficeInd00
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0101117
IRS990EZ/Form990TotalAssetsGrp/EOYAmt077324
IRS990EZ/GrossReceiptsAmt012305
IRS990EZ/GrossReceiptsForPublicUseAmt00
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InfoInScheduleOPartVInd0X
IRS990EZ/InitiationFeesAndCapContriAmt00
IRS990EZ/LandAndBuildingsGrp/BOYAmt00
IRS990EZ/LandAndBuildingsGrp/EOYAmt073890
IRS990EZ/MadeLoansToFromOfficersInd00
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0100021
IRS990EZ/NetAssetsOrFundBalancesEOYAmt077324
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0101117
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt077324
IRS990EZ/OccupancyRentUtltsAndMaintAmt035002
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt02.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt15.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0SCOTT R BENDURE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1MICHAEL C WILLIAMS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1SECRETARY/TREASURER
IRS990EZ/OperateHospitalInd00
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd00
IRS990EZ/OrganizationHadUBIInd00
IRS990EZ/OtherAssetsTotalDetail/BOYAmt03896
IRS990EZ/OtherAssetsTotalDetail/EOYAmt02450
IRS990EZ/OtherChangesInNetAssetsAmt00
IRS990EZ/OtherRevenueTotalAmt012305
IRS990EZ/PoliticalCampaignActyInd00
IRS990EZ/PrimaryExemptPurposeTxt0TO PROVIDE RESIDENCE FOR MEMBERS OF THE UNIVERSITY UNDERGRADUATE MEMBERS OF THE FRATERNITY, SIGM PHI EPSILON
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0PROVISION AND MAINTENANCE OF A HOUSE FOR THE BENEFIT OF UNIVERSITY UNGRADUATE MEMBERS OF THE FRATERNITY, SIGMA PHI EPSILON
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt00
IRS990EZ/ProhibitedTaxShelterTransInd00
IRS990EZ/RelatedOrganizationCtrlEntInd00
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0TN
IRS990EZ/SubjectToProxyTaxInd00
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt00
IRS990EZ/TanningServicesProvidedInd00
IRS990EZ/TotalExpensesAmt035002
IRS990EZ/TotalRevenueAmt012305
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DESCRIPTION: FRATERNITY HOUSE. AMOUNT: 12,305. TOTAL TO FORM 990-EZ, LINE 14: 35,002.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DESCRIPTION: DEPRECIATION. AMOUNT: 13,533. DESCRIPTION: SECURITY DEPOSITS REFUND. AMOUNT: 1,350. DESCRIPTION: PEST CONTROL. AMOUNT: 4,273. DESCRIPTION: REPUBLIC SERVICE. AMOUNT: 2,242. DESCRIPTION: SUPPLIES. AMOUNT: 78. DESCRIPTION: REPAIRS. AMOUNT: 1,787. DESCRIPTION: LAWN MAINTENANCE & IRRIGATION. AMOUNT: 1,789. DESCRIPTION: COMCAST. AMOUNT: 2,641. DESCRIPTION: ALARM. AMOUNT: 1,242. DESCRIPTION: FLOID. AMOUNT: 866. DESCRIPTION: BANK FEE. AMOUNT: 12. DESCRIPTION: ATTORNEY FEE. AMOUNT: 950. DESCRIPTION: SECRETARY OF STATE. AMOUNT: 20. DESCRIPTION: PROPERTY INSURANCE. AMOUNT: 2,345. DESCRIPTION: HARLAND CHECKS. AMOUNT: 449. DESCRIPTION: CHAPTER/CIF. AMOUNT: 1,425.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DESCRIPTION: SECURITY DEPOSIT. BEG. OF YEAR AMOUNT: 1,800. END OF YEAR AMOUNT: 450. DESCRIPTION: NOTE RECEIVABLE. BEG. OF YEAR AMOUNT: 2,000. END OF YEAR AMOUNT: 2,000.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 8 - OTHER REVENUE
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART I, LINE 14
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART II, LINE 24 - OTHER ASSETS
TransferPrsnlBnftContractsDecl/DeclarationDesc0THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0MICHAEL C WILLIAMS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum09012995973
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-10-09
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ALUMNI TRUSTEES OF TENNESSEE BETA
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0CHAPTER OF SIGMA PHI EPSILON
ReturnHeader/Filer/BusinessNameControlTxt0ALUM
ReturnHeader/Filer/EIN0621497293
ReturnHeader/Filer/PhoneNum09012995973
ReturnHeader/Filer/USAddress/AddressLine1Txt0540 S BELVEDERE
ReturnHeader/Filer/USAddress/CityNm0MEMPHIS
ReturnHeader/Filer/USAddress/StateAbbreviationCd0TN
ReturnHeader/Filer/USAddress/ZIPCd038104
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0822691641
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SEALAND LAW FIRM
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02120 ABERGELDIE DR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MEMPHIS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0TN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd038119
ReturnHeader/PreparerPersonGrp/PhoneNum09016036114
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JOYCE H SEALAND
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-10-09T11:25:48-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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