Civic Intelligence

Sigma Phi Epsilon Fraternity Inc

EIN 91-1937409 • 501(c)7 • San Diego, CA

Profile

Sigma Phi Epsilon Cal Beta Beta is the University of San Diego local chapter of the national parent Sigma Phi Epsilon Fraternity. The fraternity is a social organization with the mission to promote the values of virtue, diligence, and brotherhood through social and recreational activities amongst its members.

5998 Alcala Park 7207San Diego, CA 92110

sandiego.sigep.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2025

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2025

Net Margin

56th percentile

4.3%

Higher net margin than 56% of similar nonprofits.

501(c)7 • <$500k nonprofits • Source year 2025

Top Officer Pay

95th percentile

$0

Higher top officer pay than 95% of similar nonprofits.

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

501(c)7 • <$500k nonprofits • Source year 2023

Asset Growth

79th percentile

18%

Faster asset growth than 79% of similar nonprofits.

501(c)7 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

73rd percentile

16%

Faster revenue growth than 73% of similar nonprofits.

501(c)7 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Up

$24,560

Up $3,677 (+18%) from 2024

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

$24,560

No earlier filing loaded for comparison.

Operations
Liabilities / RevenueScore unavailableNet Margin56th percentile

Revenue

Up

$85,228

Up $11,811 (+16%) from 2024

Expenses

Up

$81,551

Up $12,121 (+17%) from 2024

Net Income

Down

$3,677

Down $310 (-7.8%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth79th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$60K$40K$20K$0Assets 2015: $32,881Liabilities 2015: $02015Assets 2016: $33,804Liabilities 2016: $02016Assets 2017: $40,130Liabilities 2017: $02017Assets 2018: $41,385Liabilities 2018: $02018Assets 2019: $33,383Liabilities 2019: $02019Assets 2020: $53,230Net Assets 2020: $53,2302020Assets 2021: $43,407Net Assets 2021: $43,4072021Assets 2022: $9,997Net Assets 2022: $9,9972022Assets 2023: $16,896Net Assets 2023: $16,8962023Assets 2024: $20,883Liabilities 2024: $02024Assets 2025: $24,560Net Assets 2025: $24,5602025

Highlighted filing

2025

Assets$24,560
Liabilities-
Net Assets$24,560
Open 2025 Filing

Operations Trend

Revenue Growth73rd percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$150K$100K$50K$0-$50KRevenue 2015: $67,895Expenses 2015: $66,830Net Income 2015: $1,0652015Revenue 2016: $62,248Expenses 2016: $59,345Net Income 2016: $2,9032016Revenue 2017: $76,447Expenses 2017: $72,377Net Income 2017: $4,0702017Revenue 2018: $90,581Expenses 2018: $90,003Net Income 2018: $5782018Revenue 2019: $93,466Expenses 2019: $101,601Net Income 2019: -$8,1352019Revenue 2020: $73,436Expenses 2020: $51,554Net Income 2020: $21,8822020Revenue 2021: $19,461Expenses 2021: $29,284Net Income 2021: -$9,8232021Revenue 2022: $53,630Expenses 2022: $87,040Net Income 2022: -$33,4102022Revenue 2023: $66,127Expenses 2023: $59,228Net Income 2023: $6,8992023Revenue 2024: $73,417Expenses 2024: $69,430Net Income 2024: $3,9872024Revenue 2025: $85,228Expenses 2025: $81,551Net Income 2025: $3,6772025

Highlighted filing

2025

Revenue$85,228
Expenses$81,551
Net Income$3,677
Open 2025 Filing

Filings

Most recent year

2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$24,560
Liabilities
-
Net assets
$24,560
Revenue
$85,228
Expenses
$81,551
Net income
$3,677
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.25$0.25$0.85$0.82$0.04
2024Summary only. Only limited summary data is available for this year.$0.21$0.00$0.73$0.69$0.04
2023Detailed filing. Detailed filing data is available for this year.$0.17$0.17$0.66$0.59$0.07
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.10$0.10$0.54$0.87$0.33
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.43$0.43$0.19$0.29$0.10
2020Detailed filing. Detailed filing data is available for this year.$0.53$0.53$0.73$0.52$0.22
2019Summary only. Only limited summary data is available for this year.$0.33$0.00$0.93$1.02$0.08
2018Summary only. Only limited summary data is available for this year.$0.41$0.00$0.91$0.90$0.01
2017Summary only. Only limited summary data is available for this year.$0.40$0.00$0.76$0.72$0.04
2016Summary only. Only limited summary data is available for this year.$0.34$0.00$0.62$0.59$0.03
2015Summary only. Only limited summary data is available for this year.$0.33$0.00$0.68$0.67$0.01
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Oct 21, 2025
Return Version
2024v5.2
Gross Receipts
$85,228
Mission and Program Overview

Mission

Sigma Phi Epsilon Cal Beta Beta is the University of San Diego local chapter of the national parent Sigma Phi Epsilon Fraternity. The fraternity is a social organization with the mission to promote the values of virtue, diligence, and brotherhood through social and recreational activities amongst its members.

Program Services

DescriptionGrantsExpenses
Cultivation of Undergraduate Membership through recruitment social and sports activities (Rush), resulting in membership of talented and driven students to be challenged to be a better student, man and leader.Social activities, in addition to Rush, included a formal event heldat Del Mar and a sorority exchange.A merit based scholarship was granted as well.$325$77,267
Compensation and Service Providers
Top Officer Pay95th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
LUKA BERGVP Of Finance-$0--
JOHN KEARNSPresident-$0--
ANDREW WOLESKYVP Of Membershp-$0--
KYLE TOOMAVP Of Programg-$0--
ZANE PETERSENVP Of Communctn-$0--
WILL SYDORAKVP Learning COM-$0--
CONNOR CAREWChaplain-$0--
ARJUN TAYLORVP Recruitment-$0--
Filing and Contact Details

Filer

Filer Name
Sigma Phi Epsilon Fraternity Inc
EIN
91-1937409
Phone
2023806295
Address
5998 ALCALA PARK 7207, SAN DIEGO, CA 92110

Signing Officer

Name
Luka Berg
Title
Vice President
Signed
2025-10-21
Discuss with paid preparer
Yes

Preparer

Firm
Chris Thorne Montana CPA
Address
3842 Montego Drive, Huntington Beach, CA 92649
Preparer
Christine E Thorne Montana
Phone
7148407077
Supplemental Narrative

Additional Explanations

Payments to Affiliates.1

“Name: SIGMA PHI EPSILON FRAT INC | Address: 310 S. ARTHUR ASHE BLVD RICHMOND, VA 23220 | Purpose of payment: NATIONAL DUES | Amount: $5700”

Other Expenses.1012

“Insurance $32892”

Other Expenses.1

“Formals $14684”

Other Expenses.2

“Brotherhood Retreat $10233”

Other Expenses.3

“Member Development $3499”

Other Expenses.4

“Interfraternal Council Dues $3365”

Other Expenses.5

“Rush T-Shirts $3218”

Other Expenses.6

“Rush $1875”

Other Expenses.7

“Supplies $1801”

Raw XML Appendix143 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
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BenefitsPaidToOrForMembersAmt0325
IRS990EZ/BooksInCareOfDetail/PersonNm0Luka Berg
IRS990EZ/BooksInCareOfDetail/PhoneNum02023806295
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt05998 ALCALA PARK UNIT 7207
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0SAN DIEGO
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd0921108001
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt020883
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt024560
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt084997
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt03677
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt03959
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt020883
IRS990EZ/Form990TotalAssetsGrp/EOYAmt024560
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GrantsAndSimilarAmountsPaidAmt05700
IRS990EZ/GrossReceiptsAmt085228
IRS990EZ/GrossReceiptsForPublicUseAmt00
IRS990EZ/GroupExemptionNum00309
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InitiationFeesAndCapContriAmt00
IRS990EZ/InvestmentIncomeAmt0231
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt020883
IRS990EZ/NetAssetsOrFundBalancesEOYAmt024560
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt020883
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt024560
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt70
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt70
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0LUKA BERG
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1JOHN KEARNS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2ANDREW WOLESKY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3KYLE TOOMA
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4ZANE PETERSEN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5WILL SYDORAK
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6CONNOR CAREW
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm7ARJUN TAYLOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0VP OF FINANCE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2VP OF MEMBERSHP
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3VP OF PROGRAMG
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4VP OF COMMUNCTN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5VP LEARNING COM
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6CHAPLAIN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt7VP RECRUITMENT
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt071567
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0Sigma Phi Epsilon Cal Beta Beta is the University of San Diego local chapter of the national parent Sigma Phi Epsilon Fraternity. The fraternity is a social organization with the mission to promote the values of virtue, diligence, and brotherhood through social and recreational activities amongst its members.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0Cultivation of Undergraduate Membership through recruitment social and sports activities (Rush), resulting in membership of talented and driven students to be challenged to be a better student, man and leader.Social activities, in addition to Rush, included a formal event heldat Del Mar and a sorority exchange.A merit based scholarship was granted as well.
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt0325
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt077267
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt081551
IRS990EZ/TotalProgramServiceExpensesAmt077267
IRS990EZ/TotalRevenueAmt085228
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationAssocInd0X
IRS990EZ/WebsiteAddressTxt0https://sandiego.sigep.org/
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Name: SIGMA PHI EPSILON FRAT INC | Address: 310 S. ARTHUR ASHE BLVD RICHMOND, VA 23220 | Purpose of payment: NATIONAL DUES | Amount: $5700
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Insurance $32892
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Formals $14684
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Brotherhood Retreat $10233
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Member Development $3499
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Interfraternal Council Dues $3365
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Rush T-Shirts $3218
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Rush $1875
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Supplies $1801
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Payments to Affiliates.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Other Expenses.1012
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Other Expenses.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Other Expenses.2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Other Expenses.3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Other Expenses.4
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Other Expenses.5
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Other Expenses.6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Other Expenses.7
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Luka Berg
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Vice President
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-10-21
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SIGMA PHI EPSILON FRATERNITY INC
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0CALIFORNIA BETA BETA CHAPTER
ReturnHeader/Filer/BusinessNameControlTxt0SIGM
ReturnHeader/Filer/EIN0911937409
ReturnHeader/Filer/PhoneNum02023806295
ReturnHeader/Filer/USAddress/AddressLine1Txt05998 ALCALA PARK 7207
ReturnHeader/Filer/USAddress/CityNm0SAN DIEGO
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd092110
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Chris Thorne Montana CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt03842 Montego Drive
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Huntington Beach
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd092649
ReturnHeader/PreparerPersonGrp/PhoneNum07148407077
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Christine E Thorne Montana
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-10-21T20:25:22-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-07-01
ReturnHeader/TaxPeriodEndDt02025-06-30
ReturnHeader/TaxYr02024

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