Civic Intelligence

Sigma Phi Epsilon Fraternity Georgia Delta

990 • Fiscal year 2021 • EIN 91-1981486

Jan 01, 2021 to Dec 31, 2021 • Filed on Jul 15, 2022

327 South Milledge AvenueAthens, GA 30605-1047

(404) 495-1490

Siviq Scores

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

Liabilities / Assets

52nd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2021 filings • 501(c)7 • <$500k nonprofits • Source year 2021

Liabilities / Revenue

52nd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2021 filings • 501(c)7 • <$500k nonprofits • Source year 2021

Net Margin

22nd percentile

-12%

Higher net margin than 22% of similar nonprofits.

2021 filings • 501(c)7 • <$500k nonprofits • Source year 2021

Top Officer Pay

93rd percentile

$0

Higher top officer pay than 93% of similar nonprofits.

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

2021 filings • 501(c)7 • <$500k nonprofits • Source year 2021

Asset Growth

11th percentile

-26%

Faster asset growth than 11% of similar nonprofits.

2021 filings • 501(c)7 • <$500k nonprofits • Annualized from 2020 to 2021

Revenue Growth

72nd percentile

35%

Faster revenue growth than 72% of similar nonprofits.

2021 filings • 501(c)7 • <$500k nonprofits • Annualized from 2020 to 2021

Assets

Down

$155,207

Down $53,661 (-26%) from 2020

Net Assets

Down

$155,207

Down $53,661 (-26%) from 2020

Liabilities

Flat

$0

Flat from 2020

Revenue

Up

$466,269

Up $120,209 (+35%) from 2020

Expenses

Up

$519,900

Up $192,941 (+59%) from 2020

Net Income

Down

-$53,631

Down $72,732 (-381%) from 2020

Historical Trend

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2010: $281Liabilities 2010: $0Net Assets 2010: $2812010Assets 2014: $135,307Liabilities 2014: $0Net Assets 2014: $135,3072014Assets 2015: $93,017Liabilities 2015: $0Net Assets 2015: $93,0172015Assets 2016: $116,026Liabilities 2016: $0Net Assets 2016: $116,0262016Assets 2017: $154,225Liabilities 2017: $0Net Assets 2017: $154,2252017Assets 2018: $116,989Liabilities 2018: $0Net Assets 2018: $116,9892018Assets 2019: $194,481Liabilities 2019: $0Net Assets 2019: $194,4812019Assets 2020: $208,868Liabilities 2020: $0Net Assets 2020: $208,8682020Assets 2021: $155,207Liabilities 2021: $0Net Assets 2021: $155,2072021Assets 2022: $161,275Liabilities 2022: $0Net Assets 2022: $161,2752022Assets 2023: $189,996Liabilities 2023: $0Net Assets 2023: $189,9962023Assets 2024: $118,300Liabilities 2024: $0Net Assets 2024: $118,3002024

Highlighted filing

2021

Assets$155,207
Liabilities$0
Net Assets$155,207

Operations Trend

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

$800K$600K$400K$200K$0-$200KRevenue 2010: $367,000Expenses 2010: $379,714Net Income 2010: -$12,7142010Revenue 2014: $535,842Expenses 2014: $501,458Net Income 2014: $34,3842014Revenue 2015: $529,934Expenses 2015: $562,933Net Income 2015: -$32,9992015Revenue 2016: $575,488Expenses 2016: $555,342Net Income 2016: $20,1462016Revenue 2017: $605,895Expenses 2017: $574,872Net Income 2017: $31,0232017Revenue 2018: $510,113Expenses 2018: $538,284Net Income 2018: -$28,1712018Revenue 2019: $539,873Expenses 2019: $468,543Net Income 2019: $71,3302019Revenue 2020: $346,060Expenses 2020: $326,959Net Income 2020: $19,1012020Revenue 2021: $466,269Expenses 2021: $519,900Net Income 2021: -$53,6312021Revenue 2022: $478,510Expenses 2022: $472,442Net Income 2022: $6,0682022Revenue 2023: $523,223Expenses 2023: $494,502Net Income 2023: $28,7212023Revenue 2024: $564,185Expenses 2024: $635,881Net Income 2024: -$71,6962024

Highlighted filing

2021

Revenue$466,269
Expenses$519,900
Net Income-$53,631
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Jul 15, 2022
Return Version
2021v4.0
Gross Receipts
$466,269
Mission and Program Overview

Mission

Building blanced men. The balanced men chapter of sigma phi epsilon georgia delta, with 125 members and a high gpa provides programming in leadership, oorganizational and social skills,as well as social activities and personal development opportunities.

Building blanced men. The balanced men chapter of sigma phi epsilon georgia delta, with 125 members and a high gpa provides programming in leadership, organizational and social skills, as well as social activities and personal development opportunities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$134,706$78,575▼ $56,131
Investments in Publicly Traded Securities$73,362$76,632▲ $3,270
Total Assets$208,868$155,207▼ $53,661
Other Assets Total$800--
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$208,868$155,207▼ $53,661
Total Net Assets Fund Balance$208,868$155,207▼ $53,661
Total Liabilities and Net Assets / Fund Balance$208,868$155,207▼ $53,661

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings-$5,400$5,400
Compensation and Service Providers

Board Members and Trustees

NameTitle
Wade DurrencePresident
Wynn AndrewsChaplain
Austen HenselVP of Commun
Will ShufordVP of Financ
Alex GarrisonVP of Member
Lynes MckinneyVP of Progra
Eric SaulVP of Recrui
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$463,761
Investment Income
$2,508
Other Revenue
$0
Change in Net Assets
$-53,631
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$519,900
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$70,310--$70,310
Occupancy$54,739--$54,739
Other Expenses$18,185--$18,185
Travel$9,708--$9,708
Total Functional Expenses$519,900$0$0$519,900
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
No
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
No
Management duties delegated
No

Governance Explanations

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

Vp of finance reviews tax returns prior to filing and copies are made available for the officers and members to review upon request.

Form 990, Page 6, Part VI, Line 19

Governing documents are made available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Sigma Phi Epsilon Fraternity
EIN
91-1981486
Phone
4044951490
Address
327 SOUTH MILLEDGE AVENUE, ATHENS, GA 30605-1047

Signing Officer

Name
Will Shuford
Title
VP of Finance
Phone
4044951490
Signed
2022-07-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Will Shuford
Formed
1998
Legal Domicile
Ga
Voting Board Members
7
Independent Board Members
7
Employees
0

Preparer

Firm
Pathwise CPA Group
Address
1020 BARBER CREEK DR STE 313, WATKINSVILLE, GA 30677
Preparer
David M Miller CPA
Phone
7067155300
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Building balanced men. The balanced men of the georgia delta chapter of sigma phi epsilon, with 125 members and a high gpa provides programming in leadership, organizational and social skills, as well as social activities and personal development opportunities.

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

Building balanced men. The balanced men of the georgia delta chapter of sigma phi epsilon, with 125 members and a high gpa provides programming in leadership, organizational and social skills, as well as social activities and personal development opportunities.

Form 990, Part V

Unrelated business income is derived from the national sigma phi epsilon managed investment fund, a savings account that could produce divident and interest income quarterly.

Form 990, Part IX, Line 24E

Recruitment 18,015 0 0 member development 14,161 0 0 new member fees - sig ep 11,700 0 0 other business expenses 7,859 0 0 balanced man scholarship 5,756 0 0 ifc dues 3,147 0 0 photography - composites 2,956 0 0 bank charges & fees 2,771 0 0 uga miracle donation 2,171 0 0 dues & fees 1,009 0 0 office supplies and softw 765 0 0 total 70,310 0 0

Form 990, Part XI, Line 9

1,676 expenses taken on 990-t 0 total 1,676

Raw XML Appendix283 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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IRS990/Form990PartVIISectionAGrp/TitleTxt3VP OF COMMUN
IRS990/Form990PartVIISectionAGrp/TitleTxt4VP OF PROGRA
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IRS990/Form990PartVIISectionAGrp/TitleTxt6VP OF FINANC
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IRS990/InvestmentsPubTradedSecGrp/BOYAmt073362
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3VP OF FINANCE REVIEWS TAX RETURNS PRIOR TO FILING AND COPIES ARE MADE AVAILABLE FOR THE OFFICERS AND MEMBERS TO REVIEW UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5RECRUITMENT 18,015 0 0 MEMBER DEVELOPMENT 14,161 0 0 NEW MEMBER FEES - SIG EP 11,700 0 0 OTHER BUSINESS EXPENSES 7,859 0 0 BALANCED MAN SCHOLARSHIP 5,756 0 0 IFC DUES 3,147 0 0 PHOTOGRAPHY - COMPOSITES 2,956 0 0 BANK CHARGES & FEES 2,771 0 0 UGA MIRACLE DONATION 2,171 0 0 DUES & FEES 1,009 0 0 OFFICE SUPPLIES AND SOFTW 765 0 0 TOTAL 70,310 0 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt61,676 EXPENSES TAKEN ON 990-T 0 TOTAL 1,676
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART V
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART IX, LINE 24E
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART XI, LINE 9
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ReturnHeader/BuildTS02022-09-23 18:48:47Z
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ReturnHeader/BusinessOfficerGrp/PersonNm0WILL SHUFORD
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0VP OF FINANCE
ReturnHeader/BusinessOfficerGrp/PhoneNum04044951490
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-07-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SIGMA PHI EPSILON FRATERNITY
ReturnHeader/Filer/BusinessNameControlTxt0SIGM
ReturnHeader/Filer/EIN0911981486
ReturnHeader/Filer/PhoneNum04044951490
ReturnHeader/Filer/USAddress/AddressLine1Txt0327 SOUTH MILLEDGE AVENUE
ReturnHeader/Filer/USAddress/CityNm0ATHENS
ReturnHeader/Filer/USAddress/StateAbbreviationCd0GA
ReturnHeader/Filer/USAddress/ZIPCd0306051047
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0851325856
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0PATHWISE CPA GROUP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01020 BARBER CREEK DR STE 313
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0WATKINSVILLE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0GA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd030677
ReturnHeader/PreparerPersonGrp/PhoneNum07067155300
ReturnHeader/PreparerPersonGrp/PreparationDt02022-07-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DAVID M MILLER CPA
ReturnHeader/ReturnTs02022-07-14T11:38:26-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0RYAN
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0SUMMERS
ReturnHeader/TaxPeriodBeginDt02021-01-01
ReturnHeader/TaxPeriodEndDt02021-12-31
ReturnHeader/TaxYr02021

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.18$0.00$1.18$5.64$6.36$0.72
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.90$0.00$1.90$5.23$4.95$0.29
2022Detailed filing. Detailed filing data is available for this year.$1.61$0.00$1.61$4.79$4.72$0.06
2021Detailed filing. Detailed filing data is available for this year.$1.55$0.00$1.55$4.66$5.20$0.54
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.09$0.00$2.09$3.46$3.27$0.19
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.94$0.00$1.94$5.40$4.69$0.71
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.17$0.00$1.17$5.10$5.38$0.28
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.54$0.00$1.54$6.06$5.75$0.31
2016Detailed filing. Detailed filing data is available for this year.$1.16$0.00$1.16$5.75$5.55$0.20
2015Detailed filing. Detailed filing data is available for this year.$0.93$0.00$0.93$5.30$5.63$0.33
2014Summary only. Only limited summary data is available for this year.$1.35$0.00$1.35$5.36$5.01$0.34
2010Summary only. Only limited summary data is available for this year.$0.00$0.00$0.00$3.67$3.80$0.13