ALPHA DELTA CHAPTER OF SIGMA PI FRATERNITY: Form 990, tax year 2013

View the entire original 990 at ProPublica ↗

Organization: ALPHA DELTA CHAPTER OF SIGMA PI FRATERNITY (EIN 63-0499747)
Tax period: 2013-07-01 to 2014-06-30
Filed: 2014-10-31
IRS object ID: 201433049349300318
Schema version: 2013v3.1
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
Form 990
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2014-10-31T10:57:06-04:00	ReturnTs
Tax Period End	2014-06-30	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	465477893	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	The Caraway Firm	BusinessNameLine1

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	5651 Whitesville Rd Suite 109	AddressLine1
City	Columbus	City
State	GA	State
ZIP Code	31904	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2013-07-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	630499747	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	Sigma Pi Fraternity	BusinessNameLine1

Field	Value	IRS element (for citing)
Business Name Control	SIGM	BusinessNameControlTxt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	6513 Eastwood Glen Dr	AddressLine1
City	Montgomery	City
State	AL	State
ZIP Code	36117	ZIPCode

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	William G McKnight	PersonNm
Person Title	ALUMNI ADVISOR	PersonTitleTxt
Phone	3342799742	PhoneNum
Signature	2014-10-30	SignatureDt
Discuss With Paid Preparer	false	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	Vicki J Flanagan	PreparerPersonNm
PTIN	P01629886	PTIN
Phone	7065765111	PhoneNum
Preparation	2014-10-31	PreparationDt

Field	Value	IRS element (for citing)
Tax	2013	TaxYr
Build TS	2015-11-30 17:44:51Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Initial Return	Yes (X)	InitialReturnInd

Doing Business As Name DoingBusinessAsName

Field	Value	IRS element (for citing)
Business Name Line1	Alpha Delta Chapter Auburn Uni	BusinessNameLine1

Field	Value	IRS element (for citing)
Principal Officer	William G McKnight	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	6513 Eastwood Glen Dr	AddressLine1
City	Montgomery	City
State	AL	State
ZIP Code	36117	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	$521,064	GrossReceiptsAmt
Group Return For Affiliates	false	GroupReturnForAffiliatesInd
Organization501c	Yes (X)	Organization501cInd
Website Address	N/A	WebsiteAddressTxt
Type Of Organization Trust	Yes (X)	TypeOfOrganizationTrustInd
Formation	1940	FormationYr
Legal Domicile State	AL	LegalDomicileStateCd
Activity Or Mission	THE FRATERNITY IS DEDICATED TO THE PERSONAL GROWTH AND DEVELOPMENT OF STUDENTS THROUGH PROGRAMS AND SERVICES THAT PROMOTE THE IDEALS OF SCHOLARSHIP, LEADERSHIP, AND SERVICE.	ActivityOrMissionDesc
Voting Members Governing Body	0	VotingMembersGoverningBodyCnt
Voting Members Independent	0	VotingMembersIndependentCnt
Total Employee	1	TotalEmployeeCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
CY Contributions Grants	$401,132	CYContributionsGrantsAmt
CY Program Service Revenue	$77,897	CYProgramServiceRevenueAmt
CY Investment Income	$0	CYInvestmentIncomeAmt
CY Other Revenue	$42,035	CYOtherRevenueAmt
CY Total Revenue	$521,064	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
CY Other Expenses	$66,837	CYOtherExpensesAmt
CY Total Expenses	$66,837	CYTotalExpensesAmt
CY Revenues Less Expenses	$454,227	CYRevenuesLessExpensesAmt
Total Assets EOY	$454,227	TotalAssetsEOYAmt
Total Liabilities EOY	$0	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances EOY	$454,227	NetAssetsOrFundBalancesEOYAmt
Mission	THE FRATERNITY IS DEDICATED TO THE PERSONAL GROWTH AND DEVELOPMENT OF STUDENTS THROUGH PROGRAMS AND SERVICES THAT PROMOTE THE IDEALS OF SCHOLARSHIP, LEADERSHIP, AND SERVICE.	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	false	SignificantChangeInd
Desc	THE FRATERNITY IS DEDICATED TO THE PERSONAL GROWTH AND DEVELOPMENT OF STUDENTS THROUGH PROGRAMS AND SERVICES THAT PROMOTE THE IDEALS OF SCHOLARSHIP, LEADERSHIP, AND SERVICE. TO ACCOMPLISH OUR GOALS,IT ALSO ALLOWS MEMBERS THE OPPORTUNITY TO PROVIDE SERVICE TO THE COMMUNITY, LEADERSHIP DEVELOPMENT, INVOLVEMENT IN CAMPUS LIFE, AND PLANNED SOCIAL ACTIVITIES. WE STRESS ACADEMIC EXCELLENCE AS A TRADITION AND PRIORITY OF THE FRATERNITY. SIGMA PI OFFERS ITS MEMBERS ENDLESS LEADERSHIP OPPORTUNITIES BOTH WITHIN THE CHAPTER AND ON CAMPUS. THE MEMBERS CONTRIBUTE TIME AND MONEY TO LOCAL AND NATIONAL CHARITIES. THESE ACTIVITIES ASSIST IN THE DEVELOPMENT OF RESPONSIBLE COMMUNITY MEMBERS.	Desc
Described In Section501c3	false	DescribedInSection501c3Ind
Schedule B Required	false	ScheduleBRequiredInd
Political Campaign Acty	false	PoliticalCampaignActyInd
Donor Advised Fund	false	DonorAdvisedFundInd
Conservation Easements	false	ConservationEasementsInd
Collections Of Art	false	CollectionsOfArtInd
Credit Counseling	false	CreditCounselingInd
Temp Or Permanent Endowments	false	TempOrPermanentEndowmentsInd
Report Land Building Equipment	false	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 With Officer Ent	false	BusinessRlnWithOfficerEntInd
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	1	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
Initiation Fees And Cap Contri	$401,132	InitiationFeesAndCapContriAmt
Gross Receipts For Public Use	$10,490	GrossReceiptsForPublicUseAmt
Indoor Tanning Services	false	IndoorTanningServicesInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	0	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	false	MembersOrStockholdersInd
Election Of Board Members	false	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
Other	Yes (X)	OtherInd

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	William G McKnight	PersonNm
Phone	3342799742	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	6513 Eastwood Glen Drive	AddressLine1
City	Montgomery	City
State	AL	State
ZIP Code	36117	ZIPCode

Field	Value	IRS element (for citing)
No Listed Persons Compensated	Yes (X)	NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp

Field	Value	IRS element (for citing)
Person	William G McKnight	PersonNm
Title	Principal Officer	TitleTxt
Average Hours Per Week	0.00	AverageHoursPerWeekRt
Average Hours Per Week Rltd Org	0.00	AverageHoursPerWeekRltdOrgRt
Institutional Trustee	Yes (X)	InstitutionalTrusteeInd
Officer	Yes (X)	OfficerInd
Reportable Comp From Org	$0	ReportableCompFromOrgAmt
Reportable Comp From Rltd Org	$0	ReportableCompFromRltdOrgAmt
Other Compensation	$0	OtherCompensationAmt

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$0	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$0	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	0	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	false	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	false	TotalCompGreaterThan150KInd
Compensation From Other Srcs	false	CompensationFromOtherSrcsInd
Membership Dues	$401,132	MembershipDuesAmt
Total Contributions	$401,132	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (5 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
Purchases & Merchandise	453000	$11,032	$11,032
Refunds Meals etc	561000	-$516	-$516
Recruitment	721310	$36,326	$36,326
Socials	721310	$1,596	$1,596
Activities	561000	$29,459	$29,459

Field	Value	IRS element (for citing)
Total Program Service Revenue	$77,897	TotalProgramServiceRevenueAmt

Gross Rents GrossRentsGrp

Field	Value	IRS element (for citing)
Real	$10,490	RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Real	$10,490	RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$10,490	TotalRevenueColumnAmt
Exclusion	$10,490	ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp (3 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
Miscellaneous	561499	$1,686	$1,686
Fines	900099	$2,269	$2,269
Late Fees	900099	$27,590	$27,590

Field	Value	IRS element (for citing)
Other Revenue Total	$31,545	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$521,064	TotalRevenueColumnAmt
Related Or Exempt Func Income	$109,442	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$10,490	ExclusionAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$6,691	TotalAmt
Management And General	$6,691	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Management And GeneralManagementAndGeneralAmt
House Repair & Maintenance	$1,962	$1,962
Trash	$4,293	$4,293
Total Utilities	$46,480	$46,480
Bank Charges	$7,411	$7,411

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$66,837	TotalAmt
Program Services	$0	ProgramServicesAmt
Management And General	$66,837	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
EOY	$454,227	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$454,227	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows SFAS117	Yes (X)	OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

Field	Value	IRS element (for citing)
EOY	$454,227	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$454,227	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$454,227	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$454,227	ReconcilationRevenueExpnssAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Method Of Accounting Cash	Yes (X)	MethodOfAccountingCashInd
Accountant Compile Or Review	false	AccountantCompileOrReviewInd
FS Audited	false	FSAuditedInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Form 990 governing body review Part VI line 11	No review was conducted or will be conducted.
Form 990 availability to public Part VI line 18	Open to Public Inspection
Governing documents etc available to public Part VI line 19	No documents available to the public.
General explanation attachment	A timely initial extension was filed related to this return. However, the preparer, David W. Caraway, CPA passed away suddenly and unexpectedly. The accounting firm was left in a state of disarray without necessary information available to determine status of unfiled tax returns. Due to these extenuating circumstances we, on behalf of Sigma Pi Faternity are seeking forbearance and understanding related to the late filing and the imposing of late filing penalties and interest. We sincerely believe the circumstances warrant this request.Please do not hesitate to contact the firm for further information related to this request.

ALPHA DELTA CHAPTER OF SIGMA PI FRATERNITY: Form 990, tax year 2013

Return header ReturnHeader

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

Preparer US Address PreparerUSAddress

Filer Filer

Business Name BusinessName

US Address USAddress

Business Officer BusinessOfficerGrp

Preparer Person PreparerPersonGrp

Form 990 IRS990

Doing Business As Name DoingBusinessAsName

US Address USAddress

Books In Care Of Detail BooksInCareOfDetail

US Address USAddress

Form990 Part VII Section A Form990PartVIISectionAGrp

Program Service Revenue ProgramServiceRevenueGrp (5 entries)

Gross Rents GrossRentsGrp

Rental Income Or Loss RentalIncomeOrLossGrp

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

Other Revenue Misc OtherRevenueMiscGrp (3 entries)

Total Revenue TotalRevenueGrp

Fees For Services Accounting FeesForServicesAccountingGrp

Other Expenses OtherExpensesGrp (4 entries)

Total Functional Expenses TotalFunctionalExpensesGrp

Cash Non Interest Bearing CashNonInterestBearingGrp

Total Assets TotalAssetsGrp

Total Liabilities TotalLiabilitiesGrp

Unrestricted Net Assets UnrestrictedNetAssetsGrp

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (4 entries)

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