Civic Intelligence

Eta Sigma Phi Fraternity

990 • Fiscal year 2020 • EIN 63-0459587

Jan 01, 2020 to Dec 31, 2020 • Filed on Sep 22, 2021

2000 N ParkwayMemphis, TN 38112-1624

(609) 652-4618

Siviq Scores

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

Liabilities / Assets

26th percentile

0.00x

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

2020 filings • 501(c)7 • $500k-$1M nonprofits • Source year 2020

Liabilities / Revenue

26th percentile

0.00x

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

2020 filings • 501(c)7 • $500k-$1M nonprofits • Source year 2020

Net Margin

84th percentile

25%

Higher net margin than 84% of similar nonprofits.

2020 filings • 501(c)7 • $500k-$1M nonprofits • Source year 2020

Top Officer Pay

86th percentile

$0

Higher top officer pay than 86% of similar nonprofits.

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

2020 filings • 501(c)7 • $500k-$1M nonprofits • Source year 2020

Asset Growth

64th percentile

5.2%

Faster asset growth than 64% of similar nonprofits.

2020 filings • 501(c)7 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Revenue Growth

20th percentile

-30%

Faster revenue growth than 20% of similar nonprofits.

2020 filings • 501(c)7 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Assets

Up

$522,552

Up $25,641 (+5.2%) from 2019

Net Assets

Up

$522,552

Up $25,641 (+5.2%) from 2019

Liabilities

Flat

$0

Flat from 2019

Revenue

Down

$55,496

Down $23,689 (-30%) from 2019

Expenses

Down

$41,508

Down $16,095 (-28%) from 2019

Net Income

Down

$13,988

Down $7,594 (-35%) from 2019

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2011: $148,118Liabilities 2011: $02011Assets 2012: $263,247Liabilities 2012: $02012Assets 2013: $262,377Liabilities 2013: $02013Assets 2014: $265,998Liabilities 2014: $02014Assets 2015: $257,717Liabilities 2015: $02015Assets 2016: $256,941Liabilities 2016: $02016Assets 2017: $453,047Liabilities 2017: $0Net Assets 2017: $453,0472017Assets 2018: $426,036Liabilities 2018: $0Net Assets 2018: $426,0362018Assets 2019: $496,911Liabilities 2019: $0Net Assets 2019: $496,9112019Assets 2020: $522,552Liabilities 2020: $0Net Assets 2020: $522,5522020Assets 2021: $658,623Liabilities 2021: $0Net Assets 2021: $658,6232021Assets 2022: $608,391Liabilities 2022: $0Net Assets 2022: $608,3912022Assets 2023: $681,774Liabilities 2023: $0Net Assets 2023: $681,7742023Assets 2024: $746,080Liabilities 2024: $0Net Assets 2024: $746,0802024

Highlighted filing

2020

Assets$522,552
Liabilities$0
Net Assets$522,552

Operations Trend

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

$200K$150K$100K$50K$0-$50KRevenue 2011: $61,401Expenses 2011: $61,689Net Income 2011: -$2882011Revenue 2012: $178,471Expenses 2012: $63,342Net Income 2012: $115,1292012Revenue 2013: $62,721Expenses 2013: $63,591Net Income 2013: -$8702013Revenue 2014: $70,084Expenses 2014: $66,463Net Income 2014: $3,6212014Revenue 2015: $48,802Expenses 2015: $57,083Net Income 2015: -$8,2812015Revenue 2016: $57,414Expenses 2016: $58,190Net Income 2016: -$7762016Revenue 2017: $79,278Expenses 2017: $56,109Net Income 2017: $23,1692017Revenue 2018: $74,279Expenses 2018: $54,395Net Income 2018: $19,8842018Revenue 2019: $79,185Expenses 2019: $57,603Net Income 2019: $21,5822019Revenue 2020: $55,496Expenses 2020: $41,508Net Income 2020: $13,9882020Revenue 2021: $135,230Expenses 2021: $35,308Net Income 2021: $99,9222021Revenue 2022: $68,702Expenses 2022: $64,948Net Income 2022: $3,7542022Revenue 2023: $87,481Expenses 2023: $88,743Net Income 2023: -$1,2622023Revenue 2024: $109,049Expenses 2024: $75,908Net Income 2024: $33,1412024

Highlighted filing

2020

Revenue$55,496
Expenses$41,508
Net Income$13,988
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Sep 22, 2021
Return Version
2020v4.1
Gross Receipts
$163,564
Mission and Program Overview

Mission

Eta sigma phi furthers cooperation and good will among the members of classical departments in order to stimulate interest in the study of the classics and to increase our knowledge of the art and literature of ancient greece and rome.

Eta sigma phi national honor society supports undergraduate greek and latin students.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$496,911$522,552▲ $25,641
Total Assets$496,911$522,552▲ $25,641
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$496,911$522,552▲ $25,641
Total Net Assets Fund Balance$496,911$522,552▲ $25,641
Total Liabilities and Net Assets / Fund Balance$496,911$522,552▲ $25,641
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$40,325
Program Service Revenue
$0
Investment Income
$13,898
Other Revenue
$1,273
All Other Contributions
$16,210
Change in Net Assets
$13,988
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$41,403
Grants and Similar Amounts Paid$105
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Accounting-$7,800-$7,800
Advertising$7,431--$7,431
Office Expenses-$4,047-$4,047
Fees for Service Investment Mgmnt Fees-$1,970-$1,970
Other Expenses$1,445$1,348-$1,348
Information Technology-$706-$706
All Other Expenses$636$15-$651
Insurance-$338-$338
Grants to Domestic Orgs$105--$105
Total Functional Expenses$13,062$28,446$0$41,508
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
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
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

Eta sigma phi is a fraternal organization with chapters and members.

Form 990, Part VI, Section A, Line 7A

All members of the board and the executive secretary are voted in by the membership by chapter.

Form 990, Part VI, Section A, Line 7B

Any changes to the constitution are voted on by the full membership, represented by the chapter.

Form 990, Part VI, Section B, Line 11B

The organization does not provide the board with a copy of the 990 before filing with the irs.

Form 990, Part VI, Section C, Line 19

The organization makes its governing documents, conflict of interest polucy and financial statements available upon request.

Filing and Contact Details

Filer

Filer Name
Eta Sigma Phi Trust
EIN
63-0459587
Phone
6096524618
Address
2000 N PARKWAY, MEMPHIS, TN 38112-1624

Signing Officer

Name
Dr Katherine Panagakos
Title
Trustee
Phone
6096524618
Signed
2021-09-22
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dr Katherine Panagakos
Formed
1914
Legal Domicile
Il
Voting Board Members
7
Independent Board Members
7
Employees
0
Volunteers
7

Preparer

Firm
Baker Tilly US Llp
Address
1570 FRUITVILLE PIKE SUITE 400, LANCASTER, PA 17601
Preparer
Kerri N Bogda CPA
Phone
7177404863
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

Enterprise products partners k-1 228.

Raw XML Appendix346 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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IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0DR KATHERINE PANAGAKOS
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IRS990/MissionDesc0ETA SIGMA PHI FURTHERS COOPERATION AND GOOD WILL AMONG THE MEMBERS OF CLASSICAL DEPARTMENTS IN ORDER TO STIMULATE INTEREST IN THE STUDY OF THE CLASSICS AND TO INCREASE OUR KNOWLEDGE OF THE ART AND LITERATURE OF ANCIENT GREECE AND ROME. DURING 2020, STUDENTS APPLIED AND OUR COMMITTEES AWARDED SCHOLARSHIPS, BUT THE PROGRAMS TO WHICH THEY WEREACCEPTED WERE EITHER CANCELLED OR POSTPONED.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ETA SIGMA PHI IS A FRATERNAL ORGANIZATION WITH CHAPTERS AND MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ALL MEMBERS OF THE BOARD AND THE EXECUTIVE SECRETARY ARE VOTED IN BY THE MEMBERSHIP BY CHAPTER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ANY CHANGES TO THE CONSTITUTION ARE VOTED ON BY THE FULL MEMBERSHIP, REPRESENTED BY THE CHAPTER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION DOES NOT PROVIDE THE BOARD WITH A COPY OF THE 990 BEFORE FILING WITH THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLUCY AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ENTERPRISE PRODUCTS PARTNERS K-1 228.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XI, LINE 9:
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IRS990/TotalGrossUBIAmt013670
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0496911
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0522552
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt013062
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt0560
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0941
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt055496
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt013670
IRS990/TotalVolunteersCnt07
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0496911
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0522552
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd01
IRS990/USAddress/AddressLine1Txt02000 N PARKWAY
IRS990/USAddress/CityNm0MEMPHIS
IRS990/USAddress/StateAbbreviationCd0TN
IRS990/USAddress/ZIPCd0381121624
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0DR KATHERINE PANAGAKOS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TRUSTEE
ReturnHeader/BusinessOfficerGrp/PhoneNum06096524618
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-09-22
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ETA SIGMA PHI TRUST
ReturnHeader/Filer/BusinessNameControlTxt0ETAS
ReturnHeader/Filer/EIN0630459587
ReturnHeader/Filer/PhoneNum06096524618
ReturnHeader/Filer/USAddress/AddressLine1Txt02000 N PARKWAY
ReturnHeader/Filer/USAddress/CityNm0MEMPHIS
ReturnHeader/Filer/USAddress/StateAbbreviationCd0TN
ReturnHeader/Filer/USAddress/ZIPCd0381121624
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0390859910
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0BAKER TILLY US LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01570 FRUITVILLE PIKE SUITE 400
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0LANCASTER
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd017601
ReturnHeader/PreparerPersonGrp/PhoneNum07177404863
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0KERRI N BOGDA CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02021-10-08T07:10:03-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0DR
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0KATHERINE PANAGAKOS
ReturnHeader/TaxPeriodBeginDt02020-01-01
ReturnHeader/TaxPeriodEndDt02020-12-31
ReturnHeader/TaxYr02020

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.46$0.00$7.46$1.09$0.76$0.33
2023Detailed filing. Detailed filing data is available for this year.$6.82$0.00$6.82$0.87$0.89$0.01
2022Detailed filing. Detailed filing data is available for this year.$6.08$0.00$6.08$0.69$0.65$0.04
2021Detailed filing. Detailed filing data is available for this year.$6.59$0.00$6.59$1.35$0.35$1.00
2020Detailed filing. Detailed filing data is available for this year.$5.23$0.00$5.23$0.55$0.42$0.14
2019Detailed filing. Detailed filing data is available for this year.$4.97$0.00$4.97$0.79$0.58$0.22
2018Detailed filing. Detailed filing data is available for this year.$4.26$0.00$4.26$0.74$0.54$0.20
2017Detailed filing. Detailed filing data is available for this year.$4.53$0.00$4.53$0.79$0.56$0.23
2016Summary only. Only limited summary data is available for this year.$2.57$0.00$0.57$0.58$0.01
2015Summary only. Only limited summary data is available for this year.$2.58$0.00$0.49$0.57$0.08
2014Summary only. Only limited summary data is available for this year.$2.66$0.00$0.70$0.66$0.04
2013Summary only. Only limited summary data is available for this year.$2.62$0.00$0.63$0.64$0.01
2012Summary only. Only limited summary data is available for this year.$2.63$0.00$1.78$0.63$1.15
2011Summary only. Only limited summary data is available for this year.$1.48$0.00$0.61$0.62$0.00