ALPHA SIGMA PHI FRATERNITY INC: Form 990, tax year 2019

View the entire original 990 at ProPublica ↗

Organization
ALPHA SIGMA PHI FRATERNITY INC (EIN 16-6053142)
Tax period
2019-07-01 to 2020-06-30
Filed
2020-10-26
IRS object ID
202013009349300891
Schema version
2019v5.1
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

FieldValueIRS element (for citing)
Return2020-10-26T13:26:30-05:00ReturnTs
Tax Period End2020-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN161071694PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1SCIARABBA WALKER & CO LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1410 EAST UPLAND ROADAddressLine1Txt
CityITHACACityNm
State AbbreviationNYStateAbbreviationCd
ZIP14850ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2019-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN166053142EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1ALPHA SIGMA PHI FRATERNITYBusinessNameLine1Txt
Business Name Line2IOTA CHAPTERBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlALPHBusinessNameControlTxt
Phone6072725550PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1CO SCIARABBA WALKER 410 E UPLAND RDAddressLine1Txt
CityITHACACityNm
State AbbreviationNYStateAbbreviationCd
ZIP14850ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonWHINFIELD D MELVILLEPersonNm
Person TitleALUMNI TREASURERPersonTitleTxt
Phone6072725550PhoneNum
Signature2020-10-26SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonCAROLYN AUSTINPreparerPersonNm
PTINP01433679PTIN
Phone6072725550PhoneNum

Filing Security Information FilingSecurityInformation

IP Address IPAddress

FieldValueIRS element (for citing)
I Pv4 Address66.152.125.150IPv4AddressTxt
FieldValueIRS element (for citing)
IP2020-10-26IPDt
IP Tm14:26:19IPTm
IP TimezoneEDIPTimezoneCd
Filing License TypePFilingLicenseTypeCd
At Submission Creation Device IdE731EAEFED4EE63A5903B51A5A2B5725AD71EE2BAtSubmissionCreationDeviceId
At Submission Filing Device Id507C01BEDEAB4F280F6AC90DB4DC6DECC6FC59B7AtSubmissionFilingDeviceId
FieldValueIRS element (for citing)
Tax2019TaxYr
Build TS2021-04-22 16:20:28ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Address ChangeYes (X)AddressChangeInd
Principal OfficerWHINFIELD D MELVILLEPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1CO SCIARABBA WALKER 410 E UPLAND RDAddressLine1Txt
CityITHACACityNm
State AbbreviationNYStateAbbreviationCd
ZIP14850ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$256,560GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website AddressHTTP://CORNELL.ALPHASIGMAPHI.ORG/WebsiteAddressTxt
Type Of Organization AssocYes (X)TypeOfOrganizationAssocInd
Formation1910FormationYr
Legal Domicile StateNYLegalDomicileStateCd
Activity Or MissionTO PROVIDE ROOM, BOARD, AND FELLOWSHIP TO MEMBERS OF A COLLEGE FRATERNITY.ActivityOrMissionDesc
Voting Members Governing Body1VotingMembersGoverningBodyCnt
Voting Members Independent1VotingMembersIndependentCnt
Total Employee1TotalEmployeeCnt
Total Volunteers1TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$0PYContributionsGrantsAmt
CY Contributions Grants$500CYContributionsGrantsAmt
PY Program Service Revenue$271,099PYProgramServiceRevenueAmt
CY Program Service Revenue$256,060CYProgramServiceRevenueAmt
PY Investment Income$0PYInvestmentIncomeAmt
CY Investment Income$0CYInvestmentIncomeAmt
PY Other Revenue$0PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$271,099PYTotalRevenueAmt
CY Total Revenue$256,560CYTotalRevenueAmt
PY Grants And Similar Paid$3,451PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$27,385PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$773CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$289,319PYOtherExpensesAmt
CY Other Expenses$273,927CYOtherExpensesAmt
PY Total Expenses$320,155PYTotalExpensesAmt
CY Total Expenses$274,700CYTotalExpensesAmt
PY Revenues Less Expenses-$49,056PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$18,140CYRevenuesLessExpensesAmt
Total Assets BOY$227,627TotalAssetsBOYAmt
Total Assets EOY$216,048TotalAssetsEOYAmt
Total Liabilities BOY$19,891TotalLiabilitiesBOYAmt
Total Liabilities EOY$26,452TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$207,736NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$189,596NetAssetsOrFundBalancesEOYAmt
MissionSEE BELOW.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
DescTO PROVIDE ROOM, BOARD AND FELLOWSHIP TO MEMBERS OF THE COLLEGE FRATERNITY.Desc
Described In Section501c30DescribedInSection501c3Ind
Schedule B Required0ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment0ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 Footnote0IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt0IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J Required0ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related Entity0RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document1IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee1EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Initiation Fees And Cap Contri$0InitiationFeesAndCapContriAmt
Gross Receipts For Public Use$0GrossReceiptsForPublicUseAmt
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members1GoverningBodyVotingMembersCnt
Independent Voting Member1IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or StockholdersYes (1)MembersOrStockholdersInd
Election Of Board MembersYes (1)ElectionOfBoardMembersInd
Decisions Subject To ApprovaYes (1)DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower Policy0WhistleblowerPolicyInd
Document Retention Policy0DocumentRetentionPolicyInd
Compensation Process CEO0CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1SCIARABBA WALKER & CO LLPBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone6072725550PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1410 E UPLAND ROADAddressLine1Txt
CityITHACACityNm
State AbbreviationNYStateAbbreviationCd
ZIP14850ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp

FieldValueIRS element (for citing)
PersonWHINFIELD D MELVILLEPersonNm
TitleTREASURERTitleTxt
Average Hours Per Week1.00AverageHoursPerWeekRt
Individual Trustee Or DirectorYes (X)IndividualTrusteeOrDirectorInd
OfficerYes (X)OfficerInd
Reportable Comp From Org$0ReportableCompFromOrgAmt
Reportable Comp From Rltd Org$0ReportableCompFromRltdOrgAmt
Other Compensation$0OtherCompensationAmt
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
All Other Contributions$500AllOtherContributionsAmt
Total Contributions$500TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (5 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
ROOM AND BOARD721310$182,250$182,250
DUES900099$48,400$48,400
DINNERS721310$18,000$18,000
FEES900099$3,375$3,375
OTHER INCOME900099$1,550$1,550

Total Oth Program Service Rev TotalOthProgramServiceRevGrp

FieldValueIRS element (for citing)
Total Revenue Column$2,485TotalRevenueColumnAmt
Related Or Exempt Func Income$2,485RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$256,060TotalProgramServiceRevenueAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$256,560TotalRevenueColumnAmt
Related Or Exempt Func Income$256,060RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IXYes (X)InfoInScheduleOPartIXInd

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$773TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$13,775TotalAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$142,068TotalAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$808TotalAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmt
FOOD$45,459
SOCIAL$26,766
KITCHEN EXPENSE$15,960
CHAPTER EXPENSES$12,162

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$16,929TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$274,700TotalAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$191,273BOYAmt
EOY$171,254EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$26,675BOYAmt
EOY$32,275EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$7,075BOYAmt
EOY$6,875EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

FieldValueIRS element (for citing)
BOY$250BOYAmt
EOY$0EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$1,500BOYAmt
EOY$4,971EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$854BOYAmt
EOY$673EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$227,627BOYAmt
EOY$216,048EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$2,097BOYAmt
EOY$2,836EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$17,794BOYAmt
EOY$23,616EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$19,891BOYAmt
EOY$26,452EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind

Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
BOY$207,736BOYAmt
EOY$189,596EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$207,736BOYAmt
EOY$189,596EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$227,627BOYAmt
EOY$216,048EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$18,140ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS Audited0FSAuditedInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule D IRS990ScheduleD

FieldValueIRS element (for citing)
Total Book Value Land Buildings$0TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)

DescDescAmtAmt
SECURITY DEPOSITS$13,100
OTHER LIABILITIES$10,516
FieldValueIRS element (for citing)
Total Liability$23,616TotalLiabilityAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 6THE FRATERNITY HAS BROTHERS WHO ARE CONSIDERED MEMBERS OF THE ORGANIZATION.
FORM 990, PART VI, SECTION A, LINE 7ATHE MEMBERS OF THE ORGANIZATION HAVE THE RIGHT TO ELECT ONE OR MORE MEMBERS OF THE GOVERNING BODY.
FORM 990, PART VI, SECTION A, LINE 7BDECISIONS OF THE GOVERNING BODY ARE SUBJECT TO APPROVAL FROM ITS MEMBERS.
FORM 990, PART VI, SECTION B, LINE 11BA COPY OF FORM 990 IS PROVIDED TO THE ORGANIZATION'S OFFICERS WHO DISTRIBUTE, REVIEW AND APPROVE BEFORE FILING.
FORM 990, PART VI, SECTION B, LINE 12CTHE BOARD MEMBERS FILE ANNUAL STATEMENTS IN ACCORDANCE WITH THE CONFLICT OF INTEREST POLICY.
FORM 990, PART VI, SECTION C, LINE 19THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST.
FORM 990, PART IX, LINE 24ESUPPLIES & MAINTENANCE 7,827. CABLE AND INTERNET 4,310. FEES 1,645. TELEPHONE 1,112. IFC DUES 1,047. SMC SURCHARGE 587. PRIOR YEAR EXPENSES 401.

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