Civic Intelligence

Sigma Chi Fraternity - Eta Chapter

990 • Fiscal year 2024 • EIN 64-0315255

Jun 01, 2023 to May 31, 2024 • Filed on Feb 08, 2025

Organization ProfileN/A
P O Box 1075Oxford, MS 38655

(601) 594-1544

Siviq Scores

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

Liabilities / Assets

95th percentile

0.93x

Higher debt load relative to assets than 95% of similar nonprofits.

2024 filings • 501(c)7 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

90th percentile

2.85x

Higher debt load relative to revenue than 90% of similar nonprofits.

2024 filings • 501(c)7 • $5M-$10M nonprofits • Source year 2024

Net Margin

25th percentile

-1.7%

Higher net margin than 25% of similar nonprofits.

2024 filings • 501(c)7 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

39th percentile

$0

Higher top officer pay than 39% of similar nonprofits.

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

2024 filings • 501(c)7 • $5M-$10M nonprofits • Source year 2024

Asset Growth

14th percentile

-4.2%

Faster asset growth than 14% of similar nonprofits.

2024 filings • 501(c)7 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

83rd percentile

18%

Faster revenue growth than 83% of similar nonprofits.

2024 filings • 501(c)7 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets95th percentile

Assets

Down

$6,872,970

Down $297,845 (-4.2%) from 2023

Net Assets

Down

$473,379

Down $38,921 (-7.6%) from 2023

Liabilities

Down

$6,399,591

Down $258,924 (-3.9%) from 2023

Revenue And Expenses
Liabilities / Revenue90th percentileNet Margin25th percentile

Revenue

Up

$2,242,250

Up $338,712 (+18%) from 2023

Expenses

Up

$2,281,171

Up $142,803 (+6.7%) from 2023

Net Income

Up

-$38,921

Up $195,909 (+83%) from 2023

Historical Trend

Balance Sheet Trend

Asset Growth14th percentile

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2011: $520,546Liabilities 2011: $0Net Assets 2011: $520,5462011Assets 2012: $532,620Liabilities 2012: $0Net Assets 2012: $532,6202012Assets 2013: $585,459Liabilities 2013: $0Net Assets 2013: $585,4592013Assets 2014: $509,320Liabilities 2014: $0Net Assets 2014: $509,3202014Assets 2015: $500,048Liabilities 2015: $0Net Assets 2015: $500,0482015Assets 2016: $513,243Liabilities 2016: $0Net Assets 2016: $513,2432016Assets 2017: $623,980Liabilities 2017: $30,000Net Assets 2017: $593,9802017Assets 2018: $659,974Liabilities 2018: $55,719Net Assets 2018: $604,2552018Assets 2019: $618,125Liabilities 2019: $5,031Net Assets 2019: $613,0942019Assets 2020: $658,364Liabilities 2020: $57,457Net Assets 2020: $600,9072020Assets 2021: $3,489,875Liabilities 2021: $2,618,715Net Assets 2021: $871,1602021Assets 2022: $7,268,249Liabilities 2022: $6,521,119Net Assets 2022: $747,1302022Assets 2023: $7,170,815Liabilities 2023: $6,658,515Net Assets 2023: $512,3002023Assets 2024: $6,872,970Liabilities 2024: $6,399,591Net Assets 2024: $473,3792024Assets 2025: $6,718,097Liabilities 2025: $5,958,581Net Assets 2025: $759,5162025

Highlighted filing

2024

Assets$6,872,970
Liabilities$6,399,591
Net Assets$473,379
Open 2024 Filing

Operations Trend

Revenue Growth83rd percentile

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $668,482Expenses 2011: $631,661Net Income 2011: $36,8212011Revenue 2012: $759,071Expenses 2012: $746,997Net Income 2012: $12,0742012Expenses 2013: $740,2142013Revenue 2014: $733,928Expenses 2014: $725,052Net Income 2014: $8,8762014Revenue 2015: $1,033,226Expenses 2015: $1,042,498Net Income 2015: -$9,2722015Revenue 2016: $1,122,219Expenses 2016: $1,109,024Net Income 2016: $13,1952016Revenue 2017: $883,726Expenses 2017: $802,989Net Income 2017: $80,7372017Revenue 2018: $1,037,540Expenses 2018: $1,027,265Net Income 2018: $10,2752018Revenue 2019: $1,213,847Expenses 2019: $1,205,008Net Income 2019: $8,8392019Revenue 2020: $1,154,940Expenses 2020: $1,123,493Net Income 2020: $31,4472020Revenue 2021: $1,092,671Expenses 2021: $822,418Net Income 2021: $270,2532021Revenue 2022: $1,275,007Expenses 2022: $1,399,037Net Income 2022: -$124,0302022Revenue 2023: $1,903,538Expenses 2023: $2,138,368Net Income 2023: -$234,8302023Revenue 2024: $2,242,250Expenses 2024: $2,281,171Net Income 2024: -$38,9212024Revenue 2025: $2,589,335Expenses 2025: $2,303,198Net Income 2025: $286,1372025

Highlighted filing

2024

Revenue$2,242,250
Expenses$2,281,171
Net Income-$38,921
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Jun 1, 2023 to May 31, 2024
Signed
Feb 8, 2025
Return Version
2023v6.0
Gross Receipts
$2,242,250
Mission and Program Overview

Mission

Sigma chi's mission is to develop values-based leaders committed to the betterment of character, campus and community.

Eta chapter of sigma chi at the university of mississippi is a brotherhood with roots in the collegiate experience that engenders a lifelong committment to strive to acheive true friendship, equal justice and the fulfillment of learning.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$6,947,734$6,741,381▼ $206,353
Rtn Earn Endowment Incm Other Fnds$512,300$473,379▼ $38,921
Cash and Non-Interest-Bearing Accounts$169,805$80,525▼ $89,280
Intangible Assets$53,276$51,064▼ $2,212
Total Assets$7,170,815$6,872,970▼ $297,845
Liabilities
Mortgage Notes Payable Secured by Investment Property$6,656,501$6,398,254▼ $258,247
Accounts Payable and Accrued Expenses$2,014$1,337▼ $677
Total Liabilities$6,658,515$6,399,591▼ $258,924
Net Assets / Fund Balance
Total Net Assets Fund Balance$512,300$473,379▼ $38,921
Total Liabilities and Net Assets / Fund Balance$7,170,815$6,872,970▼ $297,845

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$6,741,381$499,512$7,240,893
Compensation and Service Providers
Top Officer Pay39th percentile

Board Members and Trustees

NameTitle
Dodds DehmerAdvisor
Andrew HolmesAnnotator
Marc MercierChapter Advi
Walker CobbConcul
Tonquin StovallFinancial Ad
Andrew SmithQuaestor
James MitchellQuaestor
Sam SmithVice Consul
Revenue and Support

Revenue Composition

Contributions and Grants
$178,141
Program Service Revenue
$2,064,109
Investment Income
$0
Other Revenue
$0
All Other Contributions
$178,141
Change in Net Assets
$-38,921
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,193,542
Salaries, Compensation, and Employee Benefits$61,082
Professional Fundraising Fees$16,547
Total Fundraising Expense$16,547
Grants and Similar Amounts Paid$10,000

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Interest$343,167--$343,167
Fees for Services Other$278,486--$278,486
Depreciation Depletion$264,516--$264,516
All Other Expenses$135,188--$135,188
Occupancy$118,219--$118,219
Insurance$97,720--$97,720
Other Salaries and Wages$56,630--$56,630
Other Expenses$52,434--$52,434
Information Technology$20,434--$20,434
Fees for Services Accounting$19,511--$19,511
Fees for Services Professional Fundraising--$16,547$16,547
Travel$11,291--$11,291
Grants to Domestic Orgs$10,000--$10,000
Payroll Taxes$4,452--$4,452
Office Expenses$3,379--$3,379
Fees for Services Legal$2,055--$2,055
Advertising$599--$599
Total Functional Expenses$2,264,624$0$16,547$2,281,171
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Sigma Nu FraternityOxford, MS501c3-$10,000
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$16,547
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
Yes
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, Page 6, Part VI, Line 6

“Eta chapter of sigma chi fraternity is a local fraternity chapter self- supported by dues paying members.”

Form 990, Page 6, Part VI, Line 7A

“Active members in good standing are allowed to participate in the election of officers.”

Form 990, Page 6, Part VI, Line 7B

“Decisions made by the governing body are subject to approval by the members.”

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

“Form 990 is provided to the governing body for review.”

Form 990, Page 6, Part VI, Line 19

“Documents are available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Sigma Chi Fraternity - Eta Chapter
EIN
64-0315255
Phone
6015941544
Address
P O BOX 1075, OXFORD, MS 38655

Signing Officer

Name
Tonquin Stovall
Title
Financial Advisor
Phone
6015941544
Signed
2025-02-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Tonquin Stovall
Formed
1857
Legal Domicile
Ms
Voting Board Members
3
Independent Board Members
3
Employees
3

Preparer

Firm
Watkins Ward and Stafford Pllc
Address
606 SOUTH 16TH STREET, OXFORD, MS 38655
Preparer
Edward a Maxwell CPA
Phone
6622818900
Supplemental Narrative

Additional Explanations

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

“Eta chapter of sigma chi fraternity provides academic and recreational programs and lodging for the members of sigma chi fraternity at the university of mississippi.”

Form 990, Part IX, Line 11G

“Contract labor 46,309 0 0 equipment rental and maintena 12,947 0 0 janitorial services 15,505 0 0 contract labor-greek food ser 203,725 0 0 total 278,486 0 0”

Raw XML Appendix368 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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IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt0410 S POOLE DR
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ETA CHAPTER OF SIGMA CHI FRATERNITY PROVIDES ACADEMIC AND RECREATIONAL PROGRAMS AND LODGING FOR THE MEMBERS OF SIGMA CHI FRATERNITY AT THE UNIVERSITY OF MISSISSIPPI.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ETA CHAPTER OF SIGMA CHI FRATERNITY IS A LOCAL FRATERNITY CHAPTER SELF- SUPPORTED BY DUES PAYING MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ACTIVE MEMBERS IN GOOD STANDING ARE ALLOWED TO PARTICIPATE IN THE ELECTION OF OFFICERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DECISIONS MADE BY THE GOVERNING BODY ARE SUBJECT TO APPROVAL BY THE MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4FORM 990 IS PROVIDED TO THE GOVERNING BODY FOR REVIEW.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5DOCUMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6CONTRACT LABOR 46,309 0 0 EQUIPMENT RENTAL AND MAINTENA 12,947 0 0 JANITORIAL SERVICES 15,505 0 0 CONTRACT LABOR-GREEK FOOD SER 203,725 0 0 TOTAL 278,486 0 0
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ReturnHeader/PreparerPersonGrp/PreparationDt02025-02-08
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ReturnHeader/ReturnTs02025-02-13T09:27:39-05:00
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ReturnHeader/TaxPeriodBeginDt02023-06-01
ReturnHeader/TaxPeriodEndDt02024-05-31
ReturnHeader/TaxYr02023

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

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

Open filing
Assets
$6,872,970
Liabilities
$6,399,591
Net assets
$473,379
Revenue
$2,242,250
Expenses
$2,281,171
Net income
-$38,921
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$6.72$5.96$0.76$2.59$2.30$0.29
2024Detailed filing. Detailed filing data is available for this year.$6.87$6.40$0.47$2.24$2.28$0.04
2023Detailed filing. Detailed filing data is available for this year.$7.17$6.66$0.51$1.90$2.14$0.23
2022Detailed filing. Detailed filing data is available for this year.$7.27$6.52$0.75$1.28$1.40$0.12
2021Detailed filing. Detailed filing data is available for this year.$3.49$2.62$0.87$1.09$0.82$0.27
2020Detailed filing. Detailed filing data is available for this year.$0.66$0.06$0.60$1.15$1.12$0.03
2019Detailed filing. Detailed filing data is available for this year.$0.62$0.01$0.61$1.21$1.21$0.01
2018Detailed filing. Detailed filing data is available for this year.$0.66$0.06$0.60$1.04$1.03$0.01
2017Detailed filing. Detailed filing data is available for this year.$0.62$0.03$0.59$0.88$0.80$0.08
2016Detailed filing. Detailed filing data is available for this year.$0.51$0.00$0.51$1.12$1.11$0.01
2015Detailed filing. Detailed filing data is available for this year.$0.50$0.00$0.50$1.03$1.04$0.01
2014Detailed filing. Detailed filing data is available for this year.$0.51$0.00$0.51$0.73$0.73$0.01
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.59$0.00$0.59$0.74
2012Summary only. Only limited summary data is available for this year.$0.53$0.00$0.53$0.76$0.75$0.01
2011Summary only. Only limited summary data is available for this year.$0.52$0.00$0.52$0.67$0.63$0.04