Civic Intelligence

Sigma Chi - Delta Eta Chapter

990 • Fiscal year 2021 • EIN 95-1716023

Sep 01, 2020 to Aug 31, 2021 • Filed on Dec 06, 2021

10960 Wilshire BlvdLos Angeles, CA 90024

(310) 208-5474

Siviq Scores

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

Liabilities / Assets

97th percentile

1.02x

Higher debt load relative to assets than 97% of similar nonprofits.

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

Liabilities / Revenue

77th percentile

0.15x

Higher debt load relative to revenue than 77% of similar nonprofits.

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

Net Margin

30th percentile

-4.0%

Higher net margin than 30% 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

12th percentile

-24%

Faster asset growth than 12% of similar nonprofits.

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

Revenue Growth

47th percentile

2.8%

Faster revenue growth than 47% of similar nonprofits.

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

Assets

Down

$66,071

Down $20,680 (-24%) from 2020

Net Assets

Down

-$1,529

Down $18,130 (-109%) from 2020

Liabilities

Down

$67,600

Down $2,550 (-3.6%) from 2020

Revenue

Up

$449,150

Up $12,435 (+2.8%) from 2020

Expenses

Up

$467,280

Up $33,692 (+7.8%) from 2020

Net Income

Down

-$18,130

Down $21,257 (-680%) from 2020

Historical Trend

Balance Sheet Trend

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

$200K$150K$100K$50K$0-$50KAssets 2011: $16,572Liabilities 2011: $15,952Net Assets 2011: $6202011Assets 2012: $64,954Liabilities 2012: $36,978Net Assets 2012: $27,9762012Assets 2013: $87,704Liabilities 2013: $49,001Net Assets 2013: $38,7032013Assets 2014: $84,783Liabilities 2014: $78,859Net Assets 2014: $5,9242014Assets 2015: $45,042Liabilities 2015: $42,140Net Assets 2015: $2,9022015Assets 2016: $78,608Liabilities 2016: $51,658Net Assets 2016: $26,9502016Assets 2017: $73,583Liabilities 2017: $64,555Net Assets 2017: $9,0282017Assets 2018: $62,252Liabilities 2018: $58,883Net Assets 2018: $3,3692018Assets 2020: $86,751Liabilities 2020: $70,150Net Assets 2020: $16,6012020Assets 2021: $66,071Liabilities 2021: $67,600Net Assets 2021: -$1,5292021Assets 2022: $40,308Liabilities 2022: $42,050Net Assets 2022: -$1,7422022Assets 2023: $92,380Liabilities 2023: $41,981Net Assets 2023: $50,3992023Assets 2024: $113,485Liabilities 2024: $27,072Net Assets 2024: $86,4132024Assets 2025: $189,093Liabilities 2025: $67,700Net Assets 2025: $121,3932025

Highlighted filing

2021

Assets$66,071
Liabilities$67,600
Net Assets-$1,529

Operations Trend

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

$800K$600K$400K$200K$0-$200KRevenue 2011: $541,596Expenses 2011: $539,074Net Income 2011: $2,5222011Revenue 2012: $525,545Expenses 2012: $498,187Net Income 2012: $27,3582012Revenue 2013: $571,475Expenses 2013: $560,753Net Income 2013: $10,7222013Revenue 2014: $624,176Expenses 2014: $656,754Net Income 2014: -$32,5782014Revenue 2015: $680,725Expenses 2015: $683,618Net Income 2015: -$2,8932015Revenue 2016: $656,753Expenses 2016: $632,906Net Income 2016: $23,8472016Revenue 2017: $647,206Expenses 2017: $665,304Net Income 2017: -$18,0982017Revenue 2018: $661,221Expenses 2018: $666,880Net Income 2018: -$5,6592018Revenue 2020: $436,715Expenses 2020: $433,588Net Income 2020: $3,1272020Revenue 2021: $449,150Expenses 2021: $467,280Net Income 2021: -$18,1302021Revenue 2022: $605,990Expenses 2022: $606,204Net Income 2022: -$2142022Revenue 2023: $745,541Expenses 2023: $693,396Net Income 2023: $52,1452023Revenue 2024: $762,604Expenses 2024: $724,330Net Income 2024: $38,2742024Revenue 2025: $746,700Expenses 2025: $702,785Net Income 2025: $43,9152025

Highlighted filing

2021

Revenue$449,150
Expenses$467,280
Net Income-$18,130
Jump To
Filing Snapshot
Filing Period
Sep 1, 2020 to Aug 31, 2021
Signed
Dec 6, 2021
Return Version
2020v4.1
Gross Receipts
$449,150
Mission and Program Overview

Mission

Local chapter of national college fraternity providing room and board, meeting facilities, and social activities for members only.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$60,823$45,687▼ $15,136
Prepaid Expenses and Deferred Charges$32,558$13,416▼ $19,142
Rtn Earn Endowment Incm Other Fnds$16,601$-1,529▼ $18,130
Accounts Receivable$-11,630$0▲ $11,630
Total Assets$86,751$66,071▼ $20,680
Other Assets Total$5,000$6,968▲ $1,968
Liabilities
Deferred Revenue$56,150$52,100▼ $4,050
Other Liabilities$14,000$15,500▲ $1,500
Total Liabilities$70,150$67,600▼ $2,550
Net Assets / Fund Balance
Total Net Assets Fund Balance$16,601$-1,529▼ $18,130
Total Liabilities and Net Assets / Fund Balance$86,751$66,071▼ $20,680

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$1,968--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Aidan BarryPresident
David PrichardTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$449,150
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-18,130
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$467,280
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
Occupancy$292,463$0$0$292,463
Fees for Services Other$83,178$0$0$83,178
All Other Expenses$26,943$0$0$26,943
Payments to Affiliates$22,857$0$0$22,857
Insurance$19,913$0$0$19,913
Fees for Services Accounting$19,600$0$0$19,600
Office Expenses$1,326$0$0$1,326
Conferences and Meetings$1,000$0$0$1,000
Total Functional Expenses$467,280$0$0$467,280
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Security Deposits$15,500
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
No
Backup withholding compliance
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Sigma Chi - Delta Eta Chapter
EIN
95-1716023
Phone
3102085474
Address
10960 Wilshire Blvd, Los Angeles, CA 90024

Signing Officer

Name
David Prichard
Title
Treasurer
Phone
3102085474
Signed
2021-12-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Aidan Barry
Formed
1947
Legal Domicile
CA
Voting Board Members
5
Independent Board Members
0
Employees
0
Volunteers
5

Preparer

Firm
Bresee-warner
Address
10960 WILSHIRE BLVD STE 1510, LOS ANGELES, CA 90024
Preparer
Cody Kosycarz CPA
Phone
3102085474
Supplemental Narrative

Additional Explanations

Pt VI, Line 6

Organization has members. Organization does not have stockholders.

Pt VI, Line 7A

Members of the governing body are elected by all members of the organization according to its bylaws.

Pt VI, Line 7B

All decisions of the governing body are subject to approval of the organization's members according to its bylaws.

Pt VI, Line 8A

Yes, according to its bylaws.

Pt VI, Line 8B

Yes, according to its bylaws.

Pt VI, Line 11B

A copy of Form 990 is provided to the members of the governing body.

Pt VI, Line 19

The organization makes its governing documents, conflict of interest policy, and financial statements available to the public in accordance with its national governing body and in accordance with its bylaws.

Form 990, Part III, Line 4D

National - dues paid to National fraternity 42908. 0.

Raw XML Appendix338 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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2All decisions of the governing body are subject to approval of the organization's members according to its bylaws.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Yes, according to its bylaws.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Yes, according to its bylaws.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5A copy of Form 990 is provided to the members of the governing body.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6The organization makes its governing documents, conflict of interest policy, and financial statements available to the public in accordance with its national governing body and in accordance with its bylaws.
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IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt1among local
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt2chapters of national
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt3college fraternities.
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IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0449150
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt05
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt086751
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt066071
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt010960 Wilshire Blvd Ste 1510
IRS990/USAddress/CityNm0Los Angeles
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd090024
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/FederatedAssuranceLevelCd0FAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd03
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0David Prichard
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/PhoneNum03102085474
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-12-06
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Sigma Chi - Delta Eta Chapter
ReturnHeader/Filer/BusinessNameControlTxt0SIGM
ReturnHeader/Filer/EIN0951716023
ReturnHeader/Filer/PhoneNum03102085474
ReturnHeader/Filer/USAddress/AddressLine1Txt010960 Wilshire Blvd
ReturnHeader/Filer/USAddress/CityNm0Los Angeles
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd090024
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0BRESEE-WARNER
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt010960 WILSHIRE BLVD STE 1510
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0LOS ANGELES
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd090024
ReturnHeader/PreparerPersonGrp/PhoneNum03102085474
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Cody Kosycarz CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02021-12-07T10:37:41-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0David
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0Prichard
ReturnHeader/TaxPeriodBeginDt02020-09-01
ReturnHeader/TaxPeriodEndDt02021-08-31
ReturnHeader/TaxYr02020

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.89$0.68$1.21$7.47$7.03$0.44
2024Detailed filing. Detailed filing data is available for this year.$1.13$0.27$0.86$7.63$7.24$0.38
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.92$0.42$0.50$7.46$6.93$0.52
2022Detailed filing. Detailed filing data is available for this year.$0.40$0.42$0.02$6.06$6.06$0.00
2021Detailed filing. Detailed filing data is available for this year.$0.66$0.68$0.02$4.49$4.67$0.18
2020Detailed filing. Detailed filing data is available for this year.$0.87$0.70$0.17$4.37$4.34$0.03
2018Summary only. Only limited summary data is available for this year.$0.62$0.59$0.03$6.61$6.67$0.06
2017Summary only. Only limited summary data is available for this year.$0.74$0.65$0.09$6.47$6.65$0.18
2016Summary only. Only limited summary data is available for this year.$0.79$0.52$0.27$6.57$6.33$0.24
2015Summary only. Only limited summary data is available for this year.$0.45$0.42$0.03$6.81$6.84$0.03
2014Summary only. Only limited summary data is available for this year.$0.85$0.79$0.06$6.24$6.57$0.33
2013Summary only. Only limited summary data is available for this year.$0.88$0.49$0.39$5.71$5.61$0.11
2012Summary only. Only limited summary data is available for this year.$0.65$0.37$0.28$5.26$4.98$0.27
2011Summary only. Only limited summary data is available for this year.$0.17$0.16$0.01$5.42$5.39$0.03