ALPHA SIGMA PHI FRATERNITY INC: Form 990, tax year 2014

View the entire original 990 at ProPublica ↗

Organization
ALPHA SIGMA PHI FRATERNITY INC (EIN 16-6053142)
Tax period
2014-07-01 to 2015-06-30
Filed
2015-11-09
IRS object ID
201543139349302364
Schema version
2014v5.0
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

FieldValueIRS element (for citing)
Return2015-11-09T14:36:28-06:00ReturnTs
Tax Period End2015-06-30TaxPeriodEndDt

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 Begin2014-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN166053142EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1ALPHA SIGMA PHI FRATERNITY IOTA CHAPTERBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlALPHBusinessNameControlTxt
Phone6072725550PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1C/O SCIARABBA WALKER 410 E UPLANDAddressLine1Txt
CityITHACACityNm
State AbbreviationNYStateAbbreviationCd
ZIP14851ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonKAUSHIK VENKATARAMANPersonNm
Person TitleTREASURERPersonTitleTxt
Phone6072725550PhoneNum
Signature2015-11-09SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonCAROLYN AUSTINPreparerPersonNm
PTINP01433679PTIN
Phone6072725550PhoneNum
FieldValueIRS element (for citing)
Tax2014TaxYr
Build TS2016-04-25 22:37:26ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerKAUSHIK VENKATARAMANPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1C/O SCIARABBA WALKER 410 E UPLANDAddressLine1Txt
CityITHACACityNm
State AbbreviationNYStateAbbreviationCd
ZIP14851ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$443,257GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website AddressHTTP://CORNELL.ALPHASIGMAPHI.ORG/WebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1910FormationYr
Legal Domicile StateNYLegalDomicileStateCd
Activity Or MissionTO PROVIDE ROOM, BOARD, AND FELLOWSHIP TO MEMBERS OF A COLLEGE FRATERNITY.ActivityOrMissionDesc
Voting Members Governing Body4VotingMembersGoverningBodyCnt
Voting Members Independent4VotingMembersIndependentCnt
Total Employee2TotalEmployeeCnt
Total Volunteers0TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$0PYContributionsGrantsAmt
CY Contributions Grants$4,700CYContributionsGrantsAmt
PY Program Service Revenue$391,604PYProgramServiceRevenueAmt
CY Program Service Revenue$428,085CYProgramServiceRevenueAmt
PY Investment Income$0PYInvestmentIncomeAmt
CY Investment Income$0CYInvestmentIncomeAmt
PY Other Revenue$0PYOtherRevenueAmt
CY Other Revenue$10,165CYOtherRevenueAmt
PY Total Revenue$391,604PYTotalRevenueAmt
CY Total Revenue$442,950CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$640CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$33,811PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$34,119CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$337,563PYOtherExpensesAmt
CY Other Expenses$348,368CYOtherExpensesAmt
PY Total Expenses$371,374PYTotalExpensesAmt
CY Total Expenses$383,127CYTotalExpensesAmt
PY Revenues Less Expenses$20,230PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$59,823CYRevenuesLessExpensesAmt
Total Assets BOY$133,983TotalAssetsBOYAmt
Total Assets EOY$196,021TotalAssetsEOYAmt
Total Liabilities BOY$17,609TotalLiabilitiesBOYAmt
Total Liabilities EOY$19,824TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$116,374NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$176,197NetAssetsOrFundBalancesEOYAmt
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
Temp Or Permanent Endowments0TempOrPermanentEndowmentsInd
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 With Officer Ent0BusinessRlnWithOfficerEntInd
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 Document3IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee2EmployeeCnt
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
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members4GoverningBodyVotingMembersCnt
Independent Voting Member4IndependentVotingMemberCnt
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 (4 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
STEPHEN SLAUGHTER
PRESIDENT1.00Yes (X)Yes (X)$0$0$0
JORDAN DUCKHAM
VICE PRESIDENT1.00Yes (X)Yes (X)$0$0$0
KAUSHIK VENKATARAMAN
TREASURER1.00Yes (X)Yes (X)$0$0$0
DYLAN MCDEVITT
SECRETARY1.00Yes (X)Yes (X)$0$0$0
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$4,700AllOtherContributionsAmt
Total Contributions$4,700TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (5 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
ROOM AND BOARD721310$222,655$222,655
DUES900099$89,790$89,790
DINNERS721310$77,756$77,756
FEES900099$32,000$32,000
CONVENTION900099$2,430$2,430

Total Oth Program Service Rev TotalOthProgramServiceRevGrp

FieldValueIRS element (for citing)
Total Revenue Column$3,454TotalRevenueColumnAmt
Related Or Exempt Func Income$3,454RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$428,085TotalProgramServiceRevenueAmt
Fundraising Gross Income$472FundraisingGrossIncomeAmt
Fundraising Direct Expenses$307FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column$165TotalRevenueColumnAmt
Exclusion$165ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescFURNITURE REIMBURSE FRDesc
Business900099BusinessCd
Total Revenue Column$10,000TotalRevenueColumnAmt
Related Or Exempt Func Income$10,000RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Other Revenue Total$10,000OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$442,950TotalRevenueColumnAmt
Related Or Exempt Func Income$438,085RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$165ExclusionAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IXYes (X)InfoInScheduleOPartIXInd

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$640TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$29,295TotalAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$4,824TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$12,450TotalAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$282TotalAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$144,899TotalAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmt
FOOD$72,708
SOCIAL$54,864
SUPPLIES & MAINTENANCE$16,070
FURNITURE PURCHASED FOR$10,000

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$37,095TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$383,127TotalAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$110,907BOYAmt
EOY$173,501EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$20,075BOYAmt
EOY$19,775EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$2,751BOYAmt
EOY$2,495EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

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

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$133,983BOYAmt
EOY$196,021EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$3,739BOYAmt
EOY$1,673EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$13,870BOYAmt
EOY$18,151EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$17,609BOYAmt
EOY$19,824EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow SFAS117Yes (X)OrgDoesNotFollowSFAS117Ind

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$116,374BOYAmt
EOY$176,197EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$116,374BOYAmt
EOY$176,197EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$133,983BOYAmt
EOY$196,021EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$59,823ReconcilationRevenueExpnssAmt
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 (3 entries)

DescDescAmtAmt
PAYROLL LIABILITIES$371
SECURITY DEPOSITS$8,700
OTHER LIABILITIES$9,080
FieldValueIRS element (for citing)
Total Liability$18,151TotalLiabilityAmt

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 11A 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 24EKITCHEN EXPENSE 9,052. CHAPTER EXPENSES 8,148. PRIOR YEAR EXPENSES 7,849. CABLE AND INTERNET 4,893. FEES 3,235. IFC DUES 2,080. TELEPHONE 1,061. SMC SURCHARGE 764. NYS TAXES AND FEES 13.

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