SIGMA PHI EPSILON FRATERNITY INC: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- SIGMA PHI EPSILON FRATERNITY INC (EIN 85-2032822)
- Tax period
- 2023-07-01 to 2024-06-30
- Filed
- 2024-11-01
- IRS object ID
- 202443069349300324
- Schema version
- 2023v5.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-11-01T09:53:07-04:00 | ReturnTs |
| Tax Period End | 2024-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 263837289 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MILLER BALES & COMPANY PC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1603 CHAPEL HILL RD STE 203 | AddressLine1Txt |
| City | COLUMBIA | CityNm |
| State Abbreviation | MO | StateAbbreviationCd |
| ZIP | 652035511 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2023-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 852032822 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MISSOURI ALPHA CHAPTER OF SIGMA PHI | BusinessNameLine1Txt |
| Business Name Line2 | EPSILON | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | MISS | BusinessNameControlTxt |
| Phone | 6366800238 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 405 KENTUCKY BLVD | AddressLine1Txt |
| City | COLUMBIA | CityNm |
| State Abbreviation | MO | StateAbbreviationCd |
| ZIP | 65201 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MARK SCHORDOCK | PersonNm |
| Person Title | ADVISOR | PersonTitleTxt |
| Phone | 7134432970 | PhoneNum |
| Signature | 2024-10-31 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (true) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | MATTHEW VANDELICHT CPA | PreparerPersonNm |
| PTIN | P01248009 | PTIN |
| Phone | 5734471777 | PhoneNum |
| Preparation | 2024-10-31 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2024-10-15 13:58:12Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | MARK SCHORDOCK | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 7623 SHANNONDALE DR | AddressLine1Txt |
| City | SUGARLAND | CityNm |
| State Abbreviation | TX | StateAbbreviationCd |
| ZIP | 77479 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $187,367 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2020 | FormationYr |
| Activity Or Mission | COLLEGEIATE SOCIAL FRATERNITY AT THE UNIVERSITY OF MISSOURI-COLUMBIA. SIGEP WAS FOUNDED WITH THE CARDINAL PRINCIPLES OF VIRTUE, DILIGENCE AND BROTHERLY LOVE. OUR MISSION IS BUILDING BALANCED MEN, WHICH IS ACHIEVED THROUGH A COMMITMENT TO SOUND MIND AND SOUND BODY. WE ARE COMMITTED TO WORKING WITH OUR HOST INSTITUTIONS AS A VALUED PARTNER IN HIGHER EDUCATION | ActivityOrMissionDesc |
| Voting Members Governing Body | 129 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 0 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| CY Contributions Grants | $1,505 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $89,453 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $185,480 | CYProgramServiceRevenueAmt |
| CY Investment Income | $0 | CYInvestmentIncomeAmt |
| CY Other Revenue | $382 | CYOtherRevenueAmt |
| PY Total Revenue | $89,453 | PYTotalRevenueAmt |
| CY Total Revenue | $187,367 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| CY Salaries Comp Emp Bnft Paid | $0 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $92,132 | PYOtherExpensesAmt |
| CY Other Expenses | $177,950 | CYOtherExpensesAmt |
| PY Total Expenses | $92,132 | PYTotalExpensesAmt |
| CY Total Expenses | $177,950 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$2,679 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $9,417 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $5,180 | TotalAssetsBOYAmt |
| Total Assets EOY | $14,378 | TotalAssetsEOYAmt |
| Total Liabilities EOY | $0 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $5,180 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $14,378 | NetAssetsOrFundBalancesEOYAmt |
| Mission | COLLEGIATE SOCIAL FRATERNITY AT THE UNIVERSITY OF MISSOURI-COLUMBIA | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $177,950 | ExpenseAmt |
| Revenue | $185,480 | RevenueAmt |
| Desc | RECEIVE ANNUAL DUES. THESE DUES ARE USED TO PAY FOR SOCIAL ACTIVITIES, HOMECOMING, INTRAMURUALS AND OTHER ACTIVITIES RELATED TO THE ORGANIZATION'S MISSION. | Desc |
| Total Program Service Expenses | $177,950 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | false | DescribedInSection501c3Ind |
| Schedule B Required | false | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | false | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | false | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | false | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | false | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | false | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | false | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 0 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | false | BackupWthldComplianceInd |
| Employee | 0 | EmployeeCnt |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 129 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 0 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (true) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (true) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | false | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | false | ConflictOfInterestPolicyInd |
| Whistleblower Policy | false | WhistleblowerPolicyInd |
| Document Retention Policy | false | DocumentRetentionPolicyInd |
| Compensation Process CEO | false | CompensationProcessCEOInd |
| Compensation Process Other | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MILLER BALES AND COMPANY | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 5734471777 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1603 CHAPEL HILL RD | AddressLine1Txt |
| City | COLUMBIA | CityNm |
| State Abbreviation | MO | StateAbbreviationCd |
| ZIP | 65203 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | Yes (X) | NoListedPersonsCompensatedInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (11 entries)
| TitleTitleTxt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd |
|---|---|---|---|---|---|
| MARK SCHORDOCK | |||||
| ADVISOR | Yes (X) | $0 | $0 | $0 | |
| WYATT CARLSON | |||||
| PRESIDENT | $0 | $0 | $0 | Yes (X) | |
| DREW CROSSEN | |||||
| VP MMBR DEVE | $0 | $0 | $0 | Yes (X) | |
| ETHAN GONZALEZ | |||||
| VP OF SIGEP | $0 | $0 | $0 | Yes (X) | |
| RYAN JANSON | |||||
| VP OF FINANC | $0 | $0 | $0 | Yes (X) | |
| HARRISON LUECHTEFELD | |||||
| VP OF PROGRA | $0 | $0 | $0 | Yes (X) | |
| DAVE NIETERS | |||||
| BMS CHAIRMAN | $0 | $0 | $0 | Yes (X) | |
| BRENDEN PAULS | |||||
| VP OF RECRUI | $0 | $0 | $0 | Yes (X) | |
| JACK SHAUGHNESSY | |||||
| VP COMMUNICA | $0 | $0 | $0 | Yes (X) | |
| CHRIS STRATHMAN | |||||
| HOUSE MANAGE | $0 | $0 | $0 | Yes (X) | |
| THOMAS WILLERTH | |||||
| CHAPLAIN | $0 | $0 | $0 | Yes (X) | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| All Other Contributions | $1,505 | AllOtherContributionsAmt |
| Total Contributions | $1,505 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (4 entries)
| DescDesc | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|
| DUES | $105,230 | $105,230 |
| PARLOR FEES | $52,400 | $52,400 |
| SPECIAL EVENT INCOME | $27,350 | $27,350 |
| RENTAL INCOME | $500 | $500 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $185,480 | TotalProgramServiceRevenueAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | OTHER INCOME | Desc |
| Total Revenue Column | $382 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $382 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $382 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $187,367 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $185,862 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,525 | TotalAmt |
| Program Services | $6,525 | ProgramServicesAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1 | TotalAmt |
| Program Services | $1 | ProgramServicesAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt |
|---|---|---|
| ACTIVITIES | $58,982 | $58,982 |
| OUT OF HOUSE FEES | $52,400 | $52,400 |
| SUPPLIES | $22,875 | $22,875 |
| DUES | $18,660 | $18,660 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $18,507 | TotalAmt |
| Program Services | $18,507 | ProgramServicesAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $177,950 | TotalAmt |
| Program Services | $177,950 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,301 | BOYAmt |
| EOY | $12,718 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $2,189 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $529 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,879 | BOYAmt |
| EOY | $1,660 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,180 | BOYAmt |
| EOY | $14,378 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,180 | BOYAmt |
| EOY | $14,378 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,180 | BOYAmt |
| EOY | $14,378 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,180 | BOYAmt |
| EOY | $14,378 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $9,417 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | -$219 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | false | FSAuditedInd |
Schedule D IRS990ScheduleD
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Depreciation | $529 | DepreciationAmt |
| Book Value | -$529 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $2,189 | OtherCostOrOtherBasisAmt |
| Book Value | $2,189 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $1,660 | TotalBookValueLandBuildingsAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PAGE 6, PART VI, LINE 6 | THE ORGANIZATION HAS MEMBERS THAT ARE INVITED AND ELECTED BY THE FULL MEMBERSHIP BODY. |
| FORM 990, PAGE 6, PART VI, LINE 7A | THE MEMBERSHIP ELECTS OFFICERS ON A YEARLY BASIS. ALL MEMBERS ARE ENTITLED TO VOTE ON AND APPROVE THE ACTIONS OF THE OFFICERS. |
| FORM 990, PAGE 6, PART VI, LINE 11B | THE FORM 990 RETURN IS PREPARED BY THE CPA FIRM AND APPROVED BY THE CHAPTER. THE RETURN IS PREPARED FROM FINANCIAL STATEMENTS THAT ARE PROVIDED TO THE CHAPTER ADVISOR ON A MONTHLY BASIS. |
| FORM 990, PAGE 6, PART VI, LINE 19 | AVAILABLE UPON REQUEST. |
| FORM 990, PART IX, LINE 24E | FOOD 6,342 0 0 BANK CHARGES 5,421 0 0 TRAVEL COSTS 3,815 0 0 CONTRIBUTIONS 1,886 0 0 COMPOSITE PICTURES 923 0 0 COMPUTER & INTERNET 120 0 0 TOTAL 18,507 0 0 |
| FORM 990, PART XI, LINE 9 | BOOK / TAX DEPRECIATION DIFFERENCE -219 |
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