Liabilities / Assets
45th percentile
Higher debt load relative to assets than 45% of similar nonprofits.
EIN 90-0923858 • 501(c)10 • Atlanta, GA
Profile
The mission of the Sigma Pi Phi Fraternity is to provide charitable, literary and educational functions for like minded men to accomplish things not possible through individual effort.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
45th percentile
Higher debt load relative to assets than 45% of similar nonprofits.
Liabilities / Revenue
33rd percentile
Higher debt load relative to revenue than 33% of similar nonprofits.
Net Margin
45th percentile
Higher net margin than 45% of similar nonprofits.
Top Officer Pay
25th percentile
Higher top officer pay than 25% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
45th percentile
Faster asset growth than 45% of similar nonprofits.
Revenue Growth
27th percentile
Faster revenue growth than 27% of similar nonprofits.
Assets
Up$9,108,143
Up $239,531 (+2.7%) from 2023
Liabilities
Down$574,028
Down $23,443 (-3.9%) from 2023
Net Assets
Up$8,534,115
Up $262,974 (+3.2%) from 2023
Revenue
Down$14,210,493
Down $360,784 (-2.5%) from 2023
Expenses
Down$13,698,768
Down $1,646,022 (-11%) from 2023
Net Income
Up$511,725
Up $1,285,238 (+166%) from 2023
Most recent year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.
The mission of the Sigma Pi Phi Fraternity is to provide charitable, literary and educational functions for like minded men to accomplish things not possible through individual effort.
Sigma Pi Phi Fraternity is organized exclusively for charitable, literary and educational purposes for like minded men to accomplish through concerted efforts things that could not be accomplished by individual effort.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cash and Non-Interest-Bearing Accounts | $7,449,744 | $7,786,703 | ▲ $336,959 |
| Savings and Temporary Cash Investments | $925,117 | $1,015,857 | ▲ $90,740 |
| Accounts Receivable | $116,476 | $164,628 | ▲ $48,152 |
| Prepaid Expenses and Deferred Charges | $377,275 | $140,955 | ▼ $236,320 |
| Total Assets | $8,868,612 | $9,108,143 | ▲ $239,531 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $597,471 | $574,028 | ▼ $23,443 |
| Total Liabilities | $597,471 | $574,028 | ▼ $23,443 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $8,046,576 | $8,293,785 | ▲ $247,209 |
| Net Assets With Donor Restrictions | $224,565 | $240,330 | ▲ $15,765 |
| Total Net Assets Fund Balance | $8,271,141 | $8,534,115 | ▲ $262,974 |
| Total Liabilities and Net Assets / Fund Balance | $8,868,612 | $9,108,143 | ▲ $239,531 |
| Name | Title |
|---|---|
| Anthony W Hall Jr | Chairman, The Boule' Found |
| Loren Douglass | Grand Sire Archon-Chairman |
| Calvin D Heard | Central Region Sire Archon |
| Abraham J Turner | Grand Agogos |
| Darrell B Searcy | Grand Grammateaus |
| Dr Jerlando F L Jackson | Grand Grapter (Editor Boul |
| Dr Stefan M Bradley | Grand Rhetoricos |
| Jesse J Tyson | Grand Sire Archon Elect |
| Derrick Roman | Grand Thesauristes (Treasu |
| Antoine M Garibaldi | Immediate Past Grand Sire |
| David C Tapscott | NE Region Sire Archon |
| Kanahl R Kendrink | Pacific Region Sire Archon |
| James A Welch | SE Region Sire Archon |
| Askia B Ahmad | Western Region Sire Archon |
| Line Item | Amount |
|---|---|
| Other Expenses | $13,698,768 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Conferences and Meetings | - | - | - | $3,320,963 |
| Office Expenses | - | - | - | $257,474 |
| Other Expenses | - | - | - | $149,797 |
| All Other Expenses | - | - | - | $144,688 |
| Insurance | - | - | - | $89,397 |
| Travel | - | - | - | $50,336 |
| Fees for Services Other | - | - | - | $2,290 |
| Total Functional Expenses | $0 | $0 | $0 | $13,698,768 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“The Sigma Pi Phi Boules are 141 local chapters (boules') of a national fraternity. Each local chapter is made up of fraternity members. There are five regional boules'. Members pay dues which is the primary source of revenue for the boule and the national office (the Grand Boule'). Membership dues reported as remitted to the Grand Boule' for the year ended December 31, 2024 were $3,233,425.”
“The fraternity members elect the members of their governing board in accordance with the Fraternity's by-laws.”
“The Draft 990 is prepared by the accountant from the consolidated financial statements of the member boules. This draft is submitted to the Treasurer for review and then transmitted to the other Officers and the Chairs of the Finance and Audit committees via email.”
“All Officers and members of the Executive Committee complete and submit an annual written representation that they are aware of and in compliance with the conflict of interest policy.”
“The organization makes its governing documents, conflict of interest policy, and financial statments available to the public by request to the Grand Office at 260 Peachtree St NW Ste 1604, Atlanta GA 30303.”
“The Sigma Pi Phi Member Boules' governing documents, conflict of interest policy and financial statements are available to the public upon request made to the Sigma Pi Phi Grand Office at 260 Peachtree St NW Ste 1604, Atlanta, GA 30303.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | 0 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 597471 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 574028 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 116476 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 164628 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | Sigma Pi Phi Fraternity is organized exclusively for charitable, literary and educational purposes for like minded men to accomplish through concerted efforts things that could not be accomplished by individual effort. |
| IRS990/AllAffiliatesIncludedInd | 0 | 1 |
| IRS990/AllOtherContributionsAmt | 0 | 490525 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 144688 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | Grand Office and Officers |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 4045299919 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 260 Peachtree St NW Ste 1604 |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | Atlanta |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | GA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 30303 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | 0 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 7449744 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 7786703 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 0 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 3320963 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 12767820 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 25946 |
| IRS990/CYOtherExpensesAmt | 0 | 13698768 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 1416727 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 511725 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/CYTotalExpensesAmt | 0 | 13698768 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 14210493 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/Desc | 0 | The Organization has supported its membership in the exempt purpose of providing charitable, literary and educational functions for like minded men to accomplish things not possible through individual effort. |
| IRS990/DescribedInSection501c3Ind | 0 | 0 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRestrictionNetAssetsGrp/BOYAmt | 0 | 224565 |
| IRS990/DonorRestrictionNetAssetsGrp/EOYAmt | 0 | 240330 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 1 |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 9921158 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 2290 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 10 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 11 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 12 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 13 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 8 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 9 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 10 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 11 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 12 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 13 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 8 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 9 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 10 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 11 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 12 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 13 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | Darrell B Searcy |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | Dr Jerlando F L Jackson |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | Derrick Roman |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | Antoine M Garibaldi |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | Loren Douglass |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | Jesse J Tyson |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | Anthony W Hall Jr |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | Dr Stefan M Bradley |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | Abraham J Turner |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | David C Tapscott |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 10 | James A Welch |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 11 | Askia B Ahmad |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 12 | Calvin D Heard |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 13 | Kanahl R Kendrink |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 13 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 13 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | Grand Grammateaus |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | Grand Grapter (Editor Boul |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | Grand Thesauristes (Treasu |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | Immediate Past Grand Sire |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | Grand Sire Archon-Chairman |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | Grand Sire Archon Elect |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | Chairman, The Boule' Found |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | Grand Rhetoricos |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | Grand Agogos |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | NE Region Sire Archon |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | SE Region Sire Archon |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 11 | Western Region Sire Archon |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 12 | Central Region Sire Archon |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 13 | Pacific Region Sire Archon |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 1912 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedInd | 0 | 0 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 14 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 14210493 |
| IRS990/GroupExemptionNum | 0 | 5719 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 1 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 0 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 0 |
| IRS990/IndependentVotingMemberCnt | 0 | 14 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InsuranceGrp/TotalAmt | 0 | 89397 |
| IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt | 0 | 25946 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 25946 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LegalDomicileStateCd | 0 | PA |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 1 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembershipDuesAmt | 0 | 12277295 |
| IRS990/MembersOrStockholdersInd | 0 | 1 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | The mission of the Sigma Pi Phi Fraternity is to provide charitable, literary and educational functions for like minded men to accomplish things not possible through individual effort. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 8271141 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 8534115 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 8046576 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 8293785 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 257474 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/Desc | 0 | Social Events |
| IRS990/OtherExpensesGrp/Desc | 1 | Boule' Membership Dues |
| IRS990/OtherExpensesGrp/Desc | 2 | Educational/Charitable |
| IRS990/OtherExpensesGrp/Desc | 3 | Other Program Expenses |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 5773445 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 3233425 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 676953 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 149797 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PoliciesReferenceChaptersInd | 0 | 1 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 377275 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 140955 |
| IRS990/PrincipalOfficerNm | 0 | Derrick Roman |
| IRS990/PriorPeriodAdjustmentsAmt | 0 | -248751 |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 900099 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | Conference and Activity Fees |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 1244796 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 1244796 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 11087492 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 36397 |
| IRS990/PYOtherExpensesAmt | 0 | 15344790 |
| IRS990/PYOtherRevenueAmt | 0 | 0 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 3447388 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -773513 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/PYTotalExpensesAmt | 0 | 15344790 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 14571277 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 511725 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 1 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 0 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 0 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RevenueAmt | 0 | 1442673 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 925117 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 1015857 |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 12767820 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 11087492 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 9283204 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 8133541 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 8376650 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 49648707 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt | 0 | 25946 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt | 0 | 36397 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 3823 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 27891 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 36635 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt | 0 | 130692 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt | 0 | 1416727 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt | 0 | 3417388 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt | 0 | 932722 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt | 0 | 445774 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt | 0 | 593159 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 6805770 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt | 0 | 25946 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt | 0 | 36397 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt | 0 | 3823 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt | 0 | 27891 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt | 0 | 36635 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt | 0 | 130692 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.00230 |
| IRS990ScheduleA/InvestmentIncomePYPct | 0 | 0.00250 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 0.99770 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 0.99750 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 56454477 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 14184547 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 14504880 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 10215926 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 8579315 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 8969809 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 56454477 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 14210493 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 14541277 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 10219749 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 8607206 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 9006444 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 56585169 |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | The Sigma Pi Phi Boules are 141 local chapters (boules') of a national fraternity. Each local chapter is made up of fraternity members. There are five regional boules'. Members pay dues which is the primary source of revenue for the boule and the national office (the Grand Boule'). Membership dues reported as remitted to the Grand Boule' for the year ended December 31, 2024 were $3,233,425. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | The fraternity members elect the members of their governing board in accordance with the Fraternity's by-laws. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | The Draft 990 is prepared by the accountant from the consolidated financial statements of the member boules. This draft is submitted to the Treasurer for review and then transmitted to the other Officers and the Chairs of the Finance and Audit committees via email. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | All Officers and members of the Executive Committee complete and submit an annual written representation that they are aware of and in compliance with the conflict of interest policy. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | The organization makes its governing documents, conflict of interest policy, and financial statments available to the public by request to the Grand Office at 260 Peachtree St NW Ste 1604, Atlanta GA 30303. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | The Sigma Pi Phi Member Boules' governing documents, conflict of interest policy and financial statements are available to the public upon request made to the Sigma Pi Phi Grand Office at 260 Peachtree St NW Ste 1604, Atlanta, GA 30303. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990, Part VI, Section A, line 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990, Part VI, Section A, line 7a |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990, Part VI, Section B, line 11b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990, Part VI, Section B, line 12c |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Form 990, Part VI, Section C, line 18 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Form 990, Part VI, Section C, line 19 |
| IRS990ScheduleR/AssetExchangeInd | 0 | 0 |
| IRS990ScheduleR/AssetPurchaseFromOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/AssetSaleToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/DivRelatedOrganizationInd | 0 | 0 |
| IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd | 0 | 0 |
| IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd | 0 | 0 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 0 | 0 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 0 | Sigma Pi Phi Fraternity - Grand Office |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN | 0 | 591314521 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt | 0 | 501 c 10 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd | 0 | GA |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt | 0 | Social Fraternity |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt | 0 | 260 Peachtree St NW Ste 1604 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm | 0 | Atlanta |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd | 0 | GA |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd | 0 | 30303 |
| IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd | 0 | 0 |
| IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/PaidEmployeesSharingInd | 0 | 0 |
| IRS990ScheduleR/PerformOfServicesByOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/PerformOfServicesForOthOrgInd | 0 | 1 |
| IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd | 0 | 0 |
| IRS990ScheduleR/ReimbursementPaidByOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/ReimbursementPaidToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd | 0 | 0 |
| IRS990ScheduleR/RentalOfFcltsFromOthOrgInd | 0 | 0 |
| IRS990ScheduleR/SharingOfFacilitiesInd | 0 | 0 |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt | 0 | 32334425 |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt | 0 | Actual |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt | 0 | Sigma Pi Phi Fraternity - Grand Boule' |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt | 0 | L |
| IRS990ScheduleR/TransferFromOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/TransferToOtherOrgInd | 0 | 0 |
| IRS990/SchoolOperatingInd | 0 | 0 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 0 | GA |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | 0 |
| IRS990/SubjectToProxyTaxInd | 0 | 0 |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
| IRS990/TotalAssetsBOYAmt | 0 | 8868612 |
| IRS990/TotalAssetsEOYAmt | 0 | 9108143 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 8868612 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 9108143 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
| IRS990/TotalContributionsAmt | 0 | 12767820 |
| IRS990/TotalEmployeeCnt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 13698768 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 597471 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 574028 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 597471 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 574028 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 8271141 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 8534115 |
| IRS990/TotalOtherCompensationAmt | 0 | 0 |
| IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt | 0 | 171931 |
| IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt | 0 | 171931 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 9921158 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 1416727 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 1442673 |
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