Civic Intelligence

Sigma Chi Fraternity Gamma Upsilon Chapter

990 • Fiscal year 2015 • EIN 64-0368061

Jul 01, 2014 to Jun 30, 2015 • Filed on Aug 10, 2015

PO Box ExMississippi State, MS 39762

(662) 323-6826

Siviq Scores

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

Liabilities / Assets

51st percentile

0.08x

Higher debt load relative to assets than 51% of similar nonprofits.

2015 filings • 501(c)7 • $500k-$1M nonprofits • Source year 2015

Liabilities / Revenue

36th percentile

0.02x

Higher debt load relative to revenue than 36% of similar nonprofits.

2015 filings • 501(c)7 • $500k-$1M nonprofits • Source year 2015

Net Margin

39th percentile

0.8%

Higher net margin than 39% of similar nonprofits.

2015 filings • 501(c)7 • $500k-$1M nonprofits • Source year 2015

Top Officer Pay

84th percentile

$0

Higher top officer pay than 84% of similar nonprofits.

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

2015 filings • 501(c)7 • $500k-$1M nonprofits • Source year 2015

Asset Growth

6th percentile

-17%

Faster asset growth than 6% of similar nonprofits.

2015 filings • 501(c)7 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Revenue Growth

35th percentile

-1.1%

Faster revenue growth than 35% of similar nonprofits.

2015 filings • 501(c)7 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Assets

Down

$211,272

Down $42,281 (-17%) from 2014

Net Assets

Down

$194,974

Down $44,844 (-19%) from 2014

Liabilities

Up

$16,298

Up $2,563 (+19%) from 2014

Revenue

Down

$849,860

Down $9,233 (-1.1%) from 2014

Expenses

Up

$842,900

Up $64,509 (+8.3%) from 2014

Net Income

Down

$6,960

Down $73,742 (-91%) from 2014

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2011: $173,844Liabilities 2011: $0Net Assets 2011: $173,8442011Assets 2012: $172,412Liabilities 2012: $0Net Assets 2012: $172,4122012Assets 2013: $172,851Liabilities 2013: $13,735Net Assets 2013: $159,1162013Assets 2014: $253,553Liabilities 2014: $13,735Net Assets 2014: $239,8182014Assets 2015: $211,272Liabilities 2015: $16,298Net Assets 2015: $194,9742015Assets 2016: $305,522Liabilities 2016: $16,298Net Assets 2016: $289,2242016Assets 2017: $281,216Liabilities 2017: $16,197Net Assets 2017: $265,0192017Assets 2018: $457,735Liabilities 2018: $13,887Net Assets 2018: $443,8482018Assets 2019: $305,572Liabilities 2019: $1,151Net Assets 2019: $304,4212019Assets 2020: $321,059Liabilities 2020: $3,601Net Assets 2020: $317,4582020Assets 2021: $114,008Liabilities 2021: $2,029Net Assets 2021: $111,9792021Assets 2022: $60,980Liabilities 2022: $51Net Assets 2022: $60,9292022Assets 2023: $231,223Liabilities 2023: $1,362Net Assets 2023: $229,8612023Assets 2024: $298,753Liabilities 2024: $1,863Net Assets 2024: $296,8902024

Highlighted filing

2015

Assets$211,272
Liabilities$16,298
Net Assets$194,974

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2011: $776,464Expenses 2011: $704,888Net Income 2011: $71,5762011Expenses 2012: $688,8302012Expenses 2013: $633,4932013Revenue 2014: $859,093Expenses 2014: $778,391Net Income 2014: $80,7022014Revenue 2015: $849,860Expenses 2015: $842,900Net Income 2015: $6,9602015Revenue 2016: $1,032,614Expenses 2016: $938,364Net Income 2016: $94,2502016Revenue 2017: $996,898Expenses 2017: $1,021,103Net Income 2017: -$24,2052017Revenue 2018: $879,503Expenses 2018: $700,674Net Income 2018: $178,8292018Revenue 2019: $1,099,596Expenses 2019: $1,239,023Net Income 2019: -$139,4272019Revenue 2020: $1,245,736Expenses 2020: $1,232,699Net Income 2020: $13,0372020Revenue 2021: $808,857Expenses 2021: $1,014,336Net Income 2021: -$205,4792021Revenue 2022: $1,313,062Expenses 2022: $1,364,112Net Income 2022: -$51,0502022Revenue 2023: $1,478,583Expenses 2023: $1,309,649Net Income 2023: $168,9342023Revenue 2024: $1,495,973Expenses 2024: $1,428,944Net Income 2024: $67,0292024

Highlighted filing

2015

Revenue$849,860
Expenses$842,900
Net Income$6,960
Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
Aug 10, 2015
Return Version
2014v5.0
Gross Receipts
$849,860
Mission and Program Overview

Mission

To provide social activities to its members

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$188,014$194,974▲ $6,960
Accounts Receivable$194,091$157,676▼ $36,415
Cash and Non-Interest-Bearing Accounts$9,099$50,680▲ $41,581
Land, Buildings, and Equipment, Net$4,082$2,916▼ $1,166
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$207,272$211,272▲ $4,000
Liabilities
Other Liabilities$13,735$13,485▼ $250
Accounts Payable and Accrued Expenses$5,523$2,813▼ $2,710
Total Liabilities$19,258$16,298▼ $2,960
Net Assets / Fund Balance
Total Net Assets Fund Balance$188,014$194,974▲ $6,960
Total Liabilities and Net Assets / Fund Balance$207,272$211,272▲ $4,000

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$2,916$6,398$9,314
Compensation and Service Providers

Board Members and Trustees

NameTitle
Gage RayConsul
John Wesley WilliamsonQuaester
Revenue and Support

Revenue Composition

Contributions and Grants
$436,261
Program Service Revenue
$0
Investment Income
$22
Other Revenue
$413,577
Change in Net Assets
$6,960
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$786,044
Salaries, Compensation, and Employee Benefits$56,856
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$179,057--$179,057
All Other Expenses$18,948$80,832-$99,780
Other Salaries and Wages$51,384--$51,384
Other Expenses$64,794$44,816-$44,816
Insurance-$26,367-$26,367
Office Expenses$11,979$1,007-$12,986
Payroll Taxes$5,472--$5,472
Conferences and Meetings-$3,627-$3,627
Depreciation Depletion$1,166--$1,166
Fees for Services Management$926--$926
Fees for Services Accounting-$504-$504
Total Functional Expenses$685,747$157,153$0$842,900
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Room Deposit$13,485
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11

Reviewed by officers before it is filed.

Form 990, Part VI, Section C, Line 19

UPON REQUEST.

Filing and Contact Details

Filer

Filer Name
Sigma Chi Fraternity Gamma Upsilon Chapter
EIN
64-0368061
Phone
6623236826
Address
PO BOX EX, MISSISSIPPI STATE, MS 39762

Signing Officer

Name
John Wesley Williamson
Title
Treasurer
Phone
6623236826
Signed
2015-08-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
John Wesley Williamson
Formed
1947
Legal Domicile
Ms
Voting Board Members
4
Independent Board Members
0
Employees
3
Volunteers
0

Preparer

Firm
T E LOTT & COMPANY CPA'S
Address
PO BOX 80282, STARKVILLE, MS 39759-0282
Preparer
Clayton H Richardson Iii CPA
Phone
6623231234
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

Equipment rental and maintenance: program service expenses 0. Management and general expenses 32,008. Fundraising expenses 0. Total expenses 32,008. Supplies: program service expenses 0. Management and general expenses 11,872. Fundraising expenses 0. Total expenses 11,872. Pledge fees: program service expenses 10,961. Management and general expenses 0. Fundraising expenses 0. Total expenses 10,961. Miscellaneous: program service expenses 0. Management and general expenses 9,567. Fundraising expenses 0. Total expenses 9,567. Graduate assistant: program service expenses 0. Management and general expenses 8,049. Fundraising expenses 0. Total expenses 8,049. Telephone: program service expenses 0. Management and general expenses 7,415. Fundraising expenses 0. Total expenses 7,415. Landscape management: program service expenses 0. Management and general expenses 6,096. Fundraising expenses 0. Total expenses 6,096. External events: program service expenses 5,279. Management and general expenses 0. Fundraising expenses 0. Total expenses 5,279. Laundry & uniforms: program service expenses 0. Management and general expenses 3,248. Fundraising expenses 0. Total expenses 3,248. Donations: program service expenses 2,685. Management and general expenses 0. Fundraising expenses 0. Total expenses 2,685. Pest control: program service expenses 0. Management and general expenses 1,508. Fundraising expenses 0. Total expenses 1,508. Gifts, flowers & awards: program service expenses 0. Management and general expenses 561. Fundraising expenses 0. Total expenses 561. Computer services: program service expenses 0. Management and general expenses 508. Fundraising expenses 0. Total expenses 508. Campus activities: program service expenses 23. Management and general expenses 0. Fundraising expenses 0. Total expenses 23.

Raw XML Appendix297 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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0REVIEWED BY OFFICERS BEFORE IT IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2EQUIPMENT RENTAL AND MAINTENANCE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 32,008. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 32,008. SUPPLIES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 11,872. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 11,872. PLEDGE FEES: PROGRAM SERVICE EXPENSES 10,961. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 10,961. MISCELLANEOUS: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 9,567. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 9,567. GRADUATE ASSISTANT: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 8,049. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 8,049. TELEPHONE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 7,415. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 7,415. LANDSCAPE MANAGEMENT: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 6,096. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 6,096. EXTERNAL EVENTS: PROGRAM SERVICE EXPENSES 5,279. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 5,279. LAUNDRY & UNIFORMS: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 3,248. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,248. DONATIONS: PROGRAM SERVICE EXPENSES 2,685. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,685. PEST CONTROL: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 1,508. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,508. GIFTS, FLOWERS & AWARDS: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 561. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 561. COMPUTER SERVICES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 508. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 508. CAMPUS ACTIVITIES: PROGRAM SERVICE EXPENSES 23. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 23.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART IX, LINE 24E
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IRS990/TotalRevenueGrp/ExclusionAmt022
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0413577
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0849860
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0207272
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0211272
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX EX
IRS990/USAddress/CityNm0MISSISSIPPI STATE
IRS990/USAddress/StateAbbreviationCd0MS
IRS990/USAddress/ZIPCd039762
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02016-04-25 22:37:26Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0JOHN WESLEY WILLIAMSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum06623236826
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-08-10
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SIGMA CHI FRATERNITY GAMMA UPSILON CHAPTER
ReturnHeader/Filer/BusinessNameControlTxt0SIGM
ReturnHeader/Filer/EIN0640368061
ReturnHeader/Filer/PhoneNum06623236826
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX EX
ReturnHeader/Filer/USAddress/CityNm0MISSISSIPPI STATE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MS
ReturnHeader/Filer/USAddress/ZIPCd039762
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0640575804
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0T E LOTT & COMPANY CPA'S
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 80282
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0STARKVILLE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0397590282
ReturnHeader/PreparerPersonGrp/PhoneNum06623231234
ReturnHeader/PreparerPersonGrp/PreparationDt02015-08-10
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CLAYTON H RICHARDSON III CPA
ReturnHeader/ReturnTs02015-08-17T10:08:00-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-07-01
ReturnHeader/TaxPeriodEndDt02015-06-30
ReturnHeader/TaxYr02014

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.30$0.00$0.30$1.50$1.43$0.07
2023Detailed filing. Detailed filing data is available for this year.$0.23$0.00$0.23$1.48$1.31$0.17
2022Detailed filing. Detailed filing data is available for this year.$0.06$0.00$0.06$1.31$1.36$0.05
2021Detailed filing. Detailed filing data is available for this year.$0.11$0.00$0.11$0.81$1.01$0.21
2020Detailed filing. Detailed filing data is available for this year.$0.32$0.00$0.32$1.25$1.23$0.01
2019Detailed filing. Detailed filing data is available for this year.$0.31$0.00$0.30$1.10$1.24$0.14
2018Detailed filing. Detailed filing data is available for this year.$0.46$0.01$0.44$0.88$0.70$0.18
2017Detailed filing. Detailed filing data is available for this year.$0.28$0.02$0.27$1.00$1.02$0.02
2016Detailed filing. Detailed filing data is available for this year.$0.31$0.02$0.29$1.03$0.94$0.09
2015Detailed filing. Detailed filing data is available for this year.$0.21$0.02$0.19$0.85$0.84$0.01
2014Detailed filing. Detailed filing data is available for this year.$0.25$0.01$0.24$0.86$0.78$0.08
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.17$0.01$0.16$0.63
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.17$0.00$0.17$0.69
2011Summary only. Only limited summary data is available for this year.$0.17$0.00$0.17$0.78$0.70$0.07