Civic Intelligence

Sigma Phi Epsilon Fraternity Mississippi Gamma Fraternity

990EZ • Fiscal year 2019 • EIN 64-0713607

Jul 01, 2018 to Jun 30, 2019 • Filed on Apr 27, 2020

111 Fraternity DriveHattiesburg, MS 39401

(850) 240-3696

Siviq Scores

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

Liabilities / Assets

99th percentile

2.31x

Higher debt load relative to assets than 99% of similar nonprofits.

2019 filings • 501(c)7 • <$500k nonprofits • Source year 2019

Liabilities / Revenue

85th percentile

0.36x

Higher debt load relative to revenue than 85% of similar nonprofits.

2019 filings • 501(c)7 • <$500k nonprofits • Source year 2019

Net Margin

6th percentile

-33%

Higher net margin than 6% of similar nonprofits.

2019 filings • 501(c)7 • <$500k nonprofits • Source year 2019

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2019

Asset Growth

6th percentile

-42%

Faster asset growth than 6% of similar nonprofits.

2019 filings • 501(c)7 • <$500k nonprofits • Annualized from 2018 to 2019

Revenue Growth

14th percentile

-21%

Faster revenue growth than 14% of similar nonprofits.

2019 filings • 501(c)7 • <$500k nonprofits • Annualized from 2018 to 2019

Assets

Down

$11,395

Down $8,272 (-42%) from 2018

Net Assets

Down

-$14,920

Down $24,335 (-258%) from 2018

Liabilities

Up

$26,315

Up $16,063 (+157%) from 2018

Revenue

Down

$74,040

Down $19,755 (-21%) from 2018

Expenses

Up

$98,375

Up $5,722 (+6.2%) from 2018

Net Income

Down

-$24,335

Down $25,477 (-2231%) from 2018

Historical Trend

Balance Sheet Trend

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

$40K$20K$0-$20KAssets 2014: $21,614Liabilities 2014: $4,540Net Assets 2014: $17,0742014Assets 2015: $17,196Liabilities 2015: $7,378Net Assets 2015: $9,8182015Assets 2016: $18,228Liabilities 2016: $5,218Net Assets 2016: $13,0102016Assets 2017: $10,711Liabilities 2017: $2,438Net Assets 2017: $8,2732017Assets 2018: $19,667Liabilities 2018: $10,252Net Assets 2018: $9,4152018Assets 2019: $11,395Liabilities 2019: $26,315Net Assets 2019: -$14,9202019Assets 2020: $7,695Liabilities 2020: $0Net Assets 2020: -$13,6032020Assets 2021: $27,955Liabilities 2021: $0Net Assets 2021: $27,9552021Assets 2022: $39,652Liabilities 2022: $0Net Assets 2022: $39,6522022Assets 2023: $27,417Liabilities 2023: $0Net Assets 2023: $27,4172023Assets 2024: $30,116Liabilities 2024: $0Net Assets 2024: $30,1162024

Highlighted filing

2019

Assets$11,395
Liabilities$26,315
Net Assets-$14,920

Operations Trend

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

$150K$100K$50K$0-$50KRevenue 2014: $90,666Expenses 2014: $89,278Net Income 2014: $1,3882014Revenue 2015: $113,781Expenses 2015: $121,037Net Income 2015: -$7,2562015Revenue 2016: $102,249Expenses 2016: $99,057Net Income 2016: $3,1922016Revenue 2017: $96,413Expenses 2017: $101,150Net Income 2017: -$4,7372017Revenue 2018: $93,795Expenses 2018: $92,653Net Income 2018: $1,1422018Revenue 2019: $74,040Expenses 2019: $98,375Net Income 2019: -$24,3352019Revenue 2020: $74,866Expenses 2020: $73,549Net Income 2020: $1,3172020Revenue 2021: $75,890Expenses 2021: $55,630Net Income 2021: $20,2602021Revenue 2022: $84,133Expenses 2022: $72,436Net Income 2022: $11,6972022Revenue 2023: $106,335Expenses 2023: $118,570Net Income 2023: -$12,2352023Revenue 2024: $138,281Expenses 2024: $135,582Net Income 2024: $2,6992024

Highlighted filing

2019

Revenue$74,040
Expenses$98,375
Net Income-$24,335
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
Apr 27, 2020
Return Version
2018v3.2
Gross Receipts
$74,040
Mission and Program Overview

Mission

Provide housing meals support for an undergraduate chapter of a national collegiate social fraternity

Provide housing, meals & support for an undergraduate chapter of a national collegiate social fraternity.

Program Services

DescriptionGrantsExpenses
PROVIDE HOUSING & CHAPTER PROGRAMMING FOR AN UNDERGRADUATE CHAPTER OF A NATIONAL COLLEGIATE SOCIAL FRATERNITY.--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
TYLER BARNETTPresident-$0--
KYLE MARTINVP Of Recrui-$0--
LEE SIMSVP Of Progra-$0--
THOMAS BRASKIChaplain-$0--
ETHAN SURRETTVP Of Commun-$0--
CORTLANDT MCCULLOUGHVP Of Member-$0--
COLE RUSSELLVP Of Financ-$0--
Filing and Contact Details

Filer

Filer Name
Sigma Phi Epsilon
EIN
64-0713607
Address
111 FRATERNITY DRIVE, HATTIESBURG, MS 39401

Signing Officer

Name
Cole Russell
Title
VP of Finance
Phone
8502403696
Signed
2020-04-27
Discuss with paid preparer
Yes

Preparer

Firm
Greek Resource Services LLC
Address
PO BOX 1880, TUSCALOOSA, AL 35403-1880
Preparer
Elizabeth M Brewer
Phone
2057587754
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16

Expenses office expenses 500 conferences 7,364 bad debt & collection 7,829 national expense 39,008 campus & chapter activity 2,226 dues 1,071 philanthropy 863 scholarship 2,100 social 19,386 rush 3,291 credit card discount 1,137 other 2,859 food & supplies 1,726 alumni 793 composite 1,159 total 91,312

Form 990-ez, Part II, Line 24

Accounts receivable 6,420 4,051 total 6,420 4,051

Form 990-ez, Part II, Line 26

Accounts payable and accrued expenses 3,832 20,234 deferred revenue 6,420 6,081

Form 990-ez, Part III

Provide housing, meals & support for an undergraduate chapter of a national collegiate social fraternity.

Raw XML Appendix126 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
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IRS990EZ/AddressChangeInd0X
IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0COLE RUSSELL
IRS990EZ/BooksInCareOfDetail/PhoneNum08502403696
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt01602 GUM CREEK COVE
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0NICEVILLE
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0FL
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd032578
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt013247
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt07344
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt0405
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-24335
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt07063
IRS990EZ/ForeignFinancialAccountInd0false
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IRS990EZ/Form1120PolFiledInd0false
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IRS990EZ/InfoInScheduleOPartIIIInd0X
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IRS990EZ/MethodOfAccountingAccrualInd0X
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IRS990EZ/NetAssetsOrFundBalancesEOYAmt0-14920
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0TYLER BARNETT
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2LEE SIMS
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4ETHAN SURRETT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5CORTLANDT MCCULLOUGH
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6COLE RUSSELL
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1VP OF RECRUI
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2VP OF PROGRA
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3CHAPLAIN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4VP OF COMMUN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5VP OF MEMBER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6VP OF FINANC
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt06420
IRS990EZ/OtherAssetsTotalDetail/EOYAmt04051
IRS990EZ/OtherExpensesTotalAmt091312
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0PROVIDE HOUSING, MEALS & SUPPORT FOR AN UNDERGRADUATE CHAPTER OF A NATIONAL COLLEGIATE SOCIAL FRATERNITY.
IRS990EZ/ProgramServiceRevenueAmt073635
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0PROVIDE HOUSING & CHAPTER PROGRAMMING FOR AN UNDERGRADUATE CHAPTER OF A NATIONAL COLLEGIATE SOCIAL FRATERNITY.
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt010252
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt026315
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt098375
IRS990EZ/TotalRevenueAmt074040
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationAssocInd0X
IRS990EZ/WebsiteAddressTxt0WWW.USMSIGEP.COM
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EXPENSES OFFICE EXPENSES 500 CONFERENCES 7,364 BAD DEBT & COLLECTION 7,829 NATIONAL EXPENSE 39,008 CAMPUS & CHAPTER ACTIVITY 2,226 DUES 1,071 PHILANTHROPY 863 SCHOLARSHIP 2,100 SOCIAL 19,386 RUSH 3,291 CREDIT CARD DISCOUNT 1,137 OTHER 2,859 FOOD & SUPPLIES 1,726 ALUMNI 793 COMPOSITE 1,159 TOTAL 91,312
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ACCOUNTS RECEIVABLE 6,420 4,051 TOTAL 6,420 4,051
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ACCOUNTS PAYABLE AND ACCRUED EXPENSES 3,832 20,234 DEFERRED REVENUE 6,420 6,081
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3PROVIDE HOUSING, MEALS & SUPPORT FOR AN UNDERGRADUATE CHAPTER OF A NATIONAL COLLEGIATE SOCIAL FRATERNITY.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART II, LINE 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART II, LINE 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990-EZ, PART III
ReturnHeader/BuildTS02021-01-29 14:40:06Z
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ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0VP OF FINANCE
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ReturnHeader/BusinessOfficerGrp/SignatureDt02020-04-27
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ReturnHeader/Filer/BusinessNameControlTxt0SIGM
ReturnHeader/Filer/EIN0640713607
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ReturnHeader/Filer/USAddress/CityNm0HATTIESBURG
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ReturnHeader/Filer/USAddress/ZIPCd039401
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ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt052.37.240.203
ReturnHeader/FilingSecurityInformation/IPDt02020-04-27
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CD
ReturnHeader/FilingSecurityInformation/IPTm014:15:01
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0TUSCALOOSA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0AL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0354031880
ReturnHeader/PreparerPersonGrp/PhoneNum02057587754
ReturnHeader/PreparerPersonGrp/PreparationDt02020-04-27
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ELIZABETH M BREWER
ReturnHeader/ReturnTs02020-04-27T14:15:01-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02018-07-01
ReturnHeader/TaxPeriodEndDt02019-06-30
ReturnHeader/TaxYr02018

Document Assets

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Filings