Civic Intelligence

Sigma Pi Fraternity - Eta Delta Chapter

990 • Fiscal year 2023 • EIN 94-3139124

Jul 01, 2022 to Jun 30, 2023 • Filed on Aug 23, 2023

543 Lawrence DriveSan Luis Obispo, CA 93401

(925) 200-8923

Siviq Scores

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

Liabilities / Assets

54th percentile

0.00x

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

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

Liabilities / Revenue

54th percentile

0.00x

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

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

Net Margin

62nd percentile

7.2%

Higher net margin than 62% of similar nonprofits.

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

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.

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

Asset Growth

81st percentile

21%

Faster asset growth than 81% of similar nonprofits.

2023 filings • 501(c)7 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

76th percentile

24%

Faster revenue growth than 76% of similar nonprofits.

2023 filings • 501(c)7 • <$500k nonprofits • Annualized from 2022 to 2023

Assets

Up

$90,347

Up $15,712 (+21%) from 2022

Net Assets

Up

$90,347

Up $15,712 (+21%) from 2022

Liabilities

$0

No earlier filing loaded for comparison.

Revenue

Up

$219,001

Up $43,032 (+24%) from 2022

Expenses

Up

$203,289

Up $32,302 (+19%) from 2022

Net Income

Up

$15,712

Up $10,730 (+215%) from 2022

Historical Trend

Balance Sheet Trend

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

$100K$50K$0Assets 2009: $5,553Liabilities 2009: $02009Assets 2010: $10,822Liabilities 2010: $02010Assets 2011: $8,940Liabilities 2011: $02011Assets 2012: $13,980Liabilities 2012: $02012Assets 2013: $16,767Liabilities 2013: $02013Assets 2014: $17,660Liabilities 2014: $02014Assets 2015: $29,337Liabilities 2015: $02015Assets 2016: $30,906Liabilities 2016: $02016Assets 2017: $33,414Liabilities 2017: $0Net Assets 2017: $33,4142017Assets 2018: $63,274Liabilities 2018: $0Net Assets 2018: $63,2742018Assets 2019: $79,215Net Assets 2019: $79,2152019Assets 2020: $90,082Net Assets 2020: $90,0822020Assets 2021: $69,653Net Assets 2021: $69,6532021Assets 2022: $74,635Net Assets 2022: $74,6352022Assets 2023: $90,347Liabilities 2023: $0Net Assets 2023: $90,3472023Assets 2024: $73,306Liabilities 2024: $0Net Assets 2024: $73,3062024

Highlighted filing

2023

Assets$90,347
Liabilities$0
Net Assets$90,347

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2009: $51,120Expenses 2009: $46,973Net Income 2009: $4,1472009Revenue 2010: $49,473Expenses 2010: $44,204Net Income 2010: $5,2692010Revenue 2011: $51,165Expenses 2011: $53,047Net Income 2011: -$1,8822011Revenue 2012: $52,281Expenses 2012: $47,421Net Income 2012: $4,8602012Revenue 2013: $85,857Expenses 2013: $83,070Net Income 2013: $2,7872013Revenue 2014: $78,394Expenses 2014: $77,502Net Income 2014: $8922014Revenue 2015: $92,047Expenses 2015: $80,370Net Income 2015: $11,6772015Revenue 2016: $105,156Expenses 2016: $103,587Net Income 2016: $1,5692016Revenue 2017: $113,350Expenses 2017: $110,842Net Income 2017: $2,5082017Revenue 2018: $124,548Expenses 2018: $94,688Net Income 2018: $29,8602018Revenue 2019: $115,158Expenses 2019: $99,217Net Income 2019: $15,9412019Revenue 2020: $90,861Expenses 2020: $79,994Net Income 2020: $10,8672020Revenue 2021: $46,906Expenses 2021: $67,335Net Income 2021: -$20,4292021Revenue 2022: $175,969Expenses 2022: $170,987Net Income 2022: $4,9822022Revenue 2023: $219,001Expenses 2023: $203,289Net Income 2023: $15,7122023Revenue 2024: $212,918Expenses 2024: $229,959Net Income 2024: -$17,0412024

Highlighted filing

2023

Revenue$219,001
Expenses$203,289
Net Income$15,712
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
Aug 23, 2023
Return Version
2022v5.0
Gross Receipts
$219,001
Mission and Program Overview

Mission

The organization is a local chapter of national collegiate social fraternity whose purpose is to provide meals, housing and social programs for the local social fraternity members.

Local chapter of a national collegiate social fraternity.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$74,635$90,347▲ $15,712
Total Assets$74,635$90,347▲ $15,712
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$74,635$90,347▲ $15,712
Total Net Assets Fund Balance$74,635$90,347▲ $15,712
Total Liabilities and Net Assets / Fund Balance$74,635$90,347▲ $15,712
Compensation and Service Providers

Board Members and Trustees

NameTitle
Zach CrumFirst Counse
Owen WengertFourth Couns
Miles KimHerald
Dane NegriSage
Jacob HambelSecond Couns
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$219,001
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$15,712
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$203,289
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
Fees for Services Accounting---$9,057
Occupancy---$6,872
Other Expenses---$3,633
Conferences and Meetings---$533
Total Functional Expenses$0$0$0$203,289
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
Annual disclosure for covered persons
Yes
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
Yes
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

The organization's form 990 is prepared by an accountant experienced in the area of non-profit taxation. The board makes a cursory review of the return to make sure no material omissions or misstatements are made on the return before it is filed. Once approved, the return is signed by an authorized agent and filed.

Form 990, Page 6, Part VI, Line 19

Upon request, within one week of request.

Filing and Contact Details

Filer

Filer Name
Sigma Pi Fraternity
EIN
94-3139124
Phone
9252008923
Address
543 LAWRENCE DRIVE, SAN LUIS OBISPO, CA 93401

Signing Officer

Name
Dane Negri
Title
Sage
Signed
2023-08-23
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dane Negri
Formed
2006
Legal Domicile
CA
Voting Board Members
6
Independent Board Members
6
Employees
0
Volunteers
11

Preparer

Firm
Greek Resource Services LLC
Address
PO BOX 1880, TUSCALOOSA, AL 35403-1880
Preparer
Elizabeth Brewer
Phone
2057587754
Raw XML Appendix235 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/TitleTxt0FIRST COUNSE
IRS990/Form990PartVIISectionAGrp/TitleTxt1SECOND COUNS
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IRS990/Form990PartVIISectionAGrp/TitleTxt3SAGE
IRS990/Form990PartVIISectionAGrp/TitleTxt4FOURTH COUNS
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr02006
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt06
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0219001
IRS990/GroupReturnForAffiliatesInd0false
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IRS990/IndoorTanningServicesInd0false
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IRS990/InitiationFeesAndCapContriAmt09750
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IRS990/IRPDocumentCnt00
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IRS990/LoanOutstandingInd0false
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IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
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IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
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IRS990/OtherExpensesGrp/TotalAmt162990
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IRS990/ProfessionalFundraisingInd0false
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION'S FORM 990 IS PREPARED BY AN ACCOUNTANT EXPERIENCED IN THE AREA OF NON-PROFIT TAXATION. THE BOARD MAKES A CURSORY REVIEW OF THE RETURN TO MAKE SURE NO MATERIAL OMISSIONS OR MISSTATEMENTS ARE MADE ON THE RETURN BEFORE IT IS FILED. ONCE APPROVED, THE RETURN IS SIGNED BY AN AUTHORIZED AGENT AND FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1UPON REQUEST, WITHIN ONE WEEK OF REQUEST.
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ReturnHeader/PreparerPersonGrp/PhoneNum02057587754
ReturnHeader/PreparerPersonGrp/PreparationDt02023-08-23
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ELIZABETH BREWER
ReturnHeader/ReturnTs02023-09-09T18:17:15-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0DANE
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0NEGRI
ReturnHeader/TaxPeriodBeginDt02022-07-01
ReturnHeader/TaxPeriodEndDt02023-06-30
ReturnHeader/TaxYr02022

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.73$0.00$0.73$2.13$2.30$0.17
2023Detailed filing. Detailed filing data is available for this year.$0.90$0.00$0.90$2.19$2.03$0.16
2022Detailed filing. Detailed filing data is available for this year.$0.75$0.75$1.76$1.71$0.05
2021Detailed filing. Detailed filing data is available for this year.$0.70$0.70$0.47$0.67$0.20
2020Detailed filing. Detailed filing data is available for this year.$0.90$0.90$0.91$0.80$0.11
2019Detailed filing. Detailed filing data is available for this year.$0.79$0.79$1.15$0.99$0.16
2018Detailed filing. Detailed filing data is available for this year.$0.63$0.00$0.63$1.25$0.95$0.30
2017Detailed filing. Detailed filing data is available for this year.$0.33$0.00$0.33$1.13$1.11$0.03
2016Summary only. Only limited summary data is available for this year.$0.31$0.00$1.05$1.04$0.02
2015Summary only. Only limited summary data is available for this year.$0.29$0.00$0.92$0.80$0.12
2014Summary only. Only limited summary data is available for this year.$0.18$0.00$0.78$0.78$0.01
2013Summary only. Only limited summary data is available for this year.$0.17$0.00$0.86$0.83$0.03
2012Summary only. Only limited summary data is available for this year.$0.14$0.00$0.52$0.47$0.05
2011Summary only. Only limited summary data is available for this year.$0.09$0.00$0.51$0.53$0.02
2010Summary only. Only limited summary data is available for this year.$0.11$0.00$0.49$0.44$0.05
2009Summary only. Only limited summary data is available for this year.$0.06$0.00$0.51$0.47$0.04