{"success":true,"data":{"_id":351007721,"filings":[{"Organization":{"value":null,"Person":["SCOTT NEWLUND","DON PARKS","JEFF HULTMAN","STEVEN SHARP","MICHAEL ARNOTT","JAMES BANTA","ERIC GREEN","ANDREW SHARP"],"Title":["PRESIDENT","TREASURER","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR"],"Hours":[1.0,1.0,1.0,1.0,1.0,1.0,0.0,0.0],"Total Compensation":[0,0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Provide fellowship and housing for college students helping to prepare them to be productive member and contributions to society","year":2024,"name":"SIGMA PHI EPSILON ALUMNI CORPORATION","phone":7657172560,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":1956,"state_legal_domicile":"IN","total_volunteers":null,"tax_period_begin":"2024-07-01T00:00:00","tax_period_end":"2025-06-30T00:00:00","address":"1112 N MEADOW LN, MUNCIE, IN, 47304, USA","city":"MUNCIE","state":"IN","country":"USA","zip_code":47304},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":8,"Number of independent voting members":8,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":131984,"Contributions":{"value":2488,"Other contributions":2488,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":129496,"Total revenue":129496,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":240941,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":240941,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":1148,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":48769,"Travel":0,"Conferences and meetings":0,"Interest":54921,"Payments to affiliates":0,"Depreciation and depletion":89554,"Insurance":14828,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":31721,"CLEANING SUPPLIES":7181,"REPAIRS AND MAINTENANCE":23356,"MISC":1184},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":240941,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":1805760,"Non-interest bearing cash":20981,"Savings and temp cash investments":203397,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":1578783,"Investments publicly traded":0,"Investments other":0,"Investments program related":2599,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":772989,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":772989,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":1032771,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":1.0,"percentile":0.9996999186356569},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.8255318826524427,"percentile":0.048755787774174754},"Liabilities to Assets Ratio":{"score":0.4280685140882509,"percentile":0.15583965468927444},"Operating Reserve Ratio":{"score":7.494614864219871,"percentile":0.8613989283907734},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":-0.03006551726090009,"percentile":0.23579885535659353},"Revenue Growth":{"score":-0.07370853253375295,"percentile":0.1778808802494841},"Asset Growth":{"score":-0.01916359497931602,"percentile":0.24859602105737116},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5622049187664329,"percentile":0.4935387949283085}},"source_xml":"202512869349300336_public.xml"},{"Organization":{"value":null,"Person":["SCOTT NEWLUND","DON PARK","ROBERT CRAMER","JEFF HULTMAN","STEVEN SHARP","MICHAEL ARNOTT","CHRIS RENNER","JD WATROUS","DAN OTOOLE","JAMES BANTA"],"Title":["PRESIDENT","TREASURER","ASST TREASURER","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR"],"Hours":[1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Provide fellowship and housing for college students helping to prepare them to be productive member and contributions to society","year":2019,"name":"SIGMA PHI EPSILON ALUMNI CORPORATION","phone":null,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":1956,"state_legal_domicile":"IN","total_volunteers":10,"tax_period_begin":"2019-07-01T00:00:00","tax_period_end":"2020-06-30T00:00:00","address":"1112 N MEADOW LN, MUNCIE, IN, 47304, USA","city":"MUNCIE","state":"IN","country":"USA","zip_code":47304},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":10,"Number of independent voting members":10,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":194304,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":194304,"Total revenue":194304,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":240066,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":240066,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":0,"Information technology":5350,"Royalties":0,"Occupancy":73793,"Travel":0,"Conferences and meetings":0,"Interest":59953,"Payments to affiliates":0,"Depreciation and depletion":88532,"Insurance":6198,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":6240,"CLEANING SUPPLIES":5592,"PROPERTY TAXES":648},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":240066,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":1946331,"Non-interest bearing cash":2823,"Savings and temp cash investments":132038,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":1763720,"Investments publicly traded":0,"Investments other":0,"Investments program related":47750,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":927207,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":927207,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":1019124,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":1.0,"percentile":0.9996999186356569},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.2355175395256917,"percentile":0.1352656246720032},"Liabilities to Assets Ratio":{"score":0.47638710990062844,"percentile":0.1418574954156855},"Operating Reserve Ratio":{"score":8.107482942190897,"percentile":0.8704033075067412},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.7102606620480235,"percentile":0.8651431300362392}},"source_xml":"202033249349300048_public.xml"},{"Organization":{"value":null,"Person":["ERIC GREEN","JAMES BANTA","ANDREW SHARP","KARI MURPHY","MICHAEL ARNOTT","JEFF HULTMAN","STEVEN SHARP","SCOTT NEWLUND","DON PARK"],"Title":["DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","PRESIDENT","TREASURER"],"Hours":[0.0,1.0,0.0,0.0,1.0,1.0,1.0,1.0,1.0],"Total Compensation":[0,0,0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Provide fellowship and housing for college students helping to prepare them to be productive member and contributions to society","year":2023,"name":"SIGMA PHI EPSILON ALUMNI CORPORATION","phone":null,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":1956,"state_legal_domicile":"IN","total_volunteers":null,"tax_period_begin":"2023-07-01T00:00:00","tax_period_end":"2024-06-30T00:00:00","address":"1112 N MEADOW LN, MUNCIE, IN, 47304, USA","city":"MUNCIE","state":"IN","country":"USA","zip_code":47304},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":10,"Number of independent voting members":10,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":147484,"Contributions":{"value":15488,"Other contributions":15488,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":131996,"Total revenue":131996,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":231781,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":231781,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":632,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":50066,"Travel":0,"Conferences and meetings":0,"Interest":44531,"Payments to affiliates":0,"Depreciation and depletion":89803,"Insurance":6807,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":39942,"CLEANING SUPPLIES":3996,"REPAIRS AND MAINTENANCE":34311,"MISC":1635},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":231781,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":1764013,"Non-interest bearing cash":6870,"Savings and temp cash investments":115427,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":1578783,"Investments publicly traded":0,"Investments other":0,"Investments program related":62933,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":804327,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":804327,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":959686,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":1.0,"percentile":0.9996999186356569},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.571567085243145,"percentile":0.06641335208600359},"Liabilities to Assets Ratio":{"score":0.45596432679351,"percentile":0.1476034563846924},"Operating Reserve Ratio":{"score":7.610688537887057,"percentile":0.863193498966},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":-0.04261907028327035,"percentile":0.21080573195738478},"Revenue Growth":{"score":-0.06577819969067948,"percentile":0.19058857718309077},"Asset Growth":{"score":-0.022436789853318515,"percentile":0.23771828574808926},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5625578245424447,"percentile":0.49459011439723716}},"source_xml":"202402929349301405_public.xml"},{"Organization":{"value":null,"Person":["CHRIS RENNER","MICHAEL ARNOTT","JD WATROUS","JAMES BANTA","DAN OTOOLE","JEFF HULTMAN","STEVEN SHARP","SCOTT NEWLUND","DON PARK","ROBERT CRAMER"],"Title":["DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","PRESIDENT","TREASURER","ASST TREASURER"],"Hours":[1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Provide fellowship and housing for college students helping to prepare them to be productive member and contributions to society","year":2020,"name":"SIGMA PHI EPSILON ALUMNI CORPORATION","phone":null,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":1956,"state_legal_domicile":"IN","total_volunteers":null,"tax_period_begin":"2020-07-01T00:00:00","tax_period_end":"2021-06-30T00:00:00","address":"1112 N MEADOW LN, MUNCIE, IN, 47304, USA","city":"MUNCIE","state":"IN","country":"USA","zip_code":47304},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":10,"Number of independent voting members":10,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":179091,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":179091,"Total revenue":179091,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":266438,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":266438,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":2127,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":77285,"Travel":0,"Conferences and meetings":0,"Interest":64000,"Payments to affiliates":0,"Depreciation and depletion":93241,"Insurance":11665,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":18120,"CLEANING SUPPLIES":7824,"PROPERTY TAXES":648,"RENT REFUNDS":9648},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":266438,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":1885542,"Non-interest bearing cash":2406,"Savings and temp cash investments":152613,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":1670479,"Investments publicly traded":0,"Investments other":0,"Investments program related":60044,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":898648,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":898648,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":986894,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":1.0,"percentile":0.9996999186356569},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.48772411790653913,"percentile":0.07607161585259602},"Liabilities to Assets Ratio":{"score":0.47659930142102375,"percentile":0.14180014027428867},"Operating Reserve Ratio":{"score":7.0768508996464465,"percentile":0.8544399151297456},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":-0.04362481864601586,"percentile":0.20906922958934912},"Revenue Growth":{"score":-0.10199495946315246,"percentile":0.141793148706371},"Asset Growth":{"score":-0.03404251318548046,"percentile":0.20136720956749515},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5564708318879565,"percentile":0.4764363049790386}},"source_xml":"202103199349313800_public.xml"},{"Organization":{"value":null,"Person":["ERIC GREEN","JAMES BANTA","ANDREW SHARP","KARI MURPHY","MICHAEL ARNOTT","JEFF HULTMAN","STEVEN SHARP","SCOTT NEWLUND","DON PARK"],"Title":["DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","PRESIDENT","TREASURER"],"Hours":[0.0,1.0,0.0,0.0,1.0,1.0,1.0,1.0,1.0],"Total Compensation":[0,0,0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Provide fellowship and housing for college students helping to prepare them to be productive member and contributions to society","year":2022,"name":"SIGMA PHI EPSILON ALUMNI CORPORATION","phone":null,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":1956,"state_legal_domicile":"IN","total_volunteers":null,"tax_period_begin":"2022-07-01T00:00:00","tax_period_end":"2023-06-30T00:00:00","address":"1112 N MEADOW LN, MUNCIE, IN, 47304, USA","city":"MUNCIE","state":"IN","country":"USA","zip_code":47304},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":10,"Number of independent voting members":10,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":174811,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":174811,"Total revenue":174811,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":220060,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":220060,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":324,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":49726,"Travel":0,"Conferences and meetings":0,"Interest":35848,"Payments to affiliates":0,"Depreciation and depletion":90592,"Insurance":12562,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":31008,"CLEANING SUPPLIES":7886,"REPAIRS AND MAINTENANCE":20189,"MISC":2933},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":220060,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":1877501,"Non-interest bearing cash":7978,"Savings and temp cash investments":155896,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":1578783,"Investments publicly traded":0,"Investments other":0,"Investments program related":134844,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":833518,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":833518,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":1043983,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":1.0,"percentile":0.9996999186356569},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.2588452671742625,"percentile":0.126381815480491},"Liabilities to Assets Ratio":{"score":0.4439507622099802,"percentile":0.15109658933554887},"Operating Reserve Ratio":{"score":8.531768608561302,"percentile":0.8758953401590337},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":-0.05627454191816912,"percentile":0.18885416550628492},"Revenue Growth":{"score":-0.05453921148060712,"percentile":0.21084110171448922},"Asset Growth":{"score":-0.017512187440623973,"percentile":0.2542321228363473},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5743881249991301,"percentile":0.5299164084031163}},"source_xml":"202322639349301552_public.xml"},{"Organization":{"value":null,"Person":["SCOTT NEWLUND","DON PARK","ROBERT CRAMER","JEFF HULTMAN","STEVEN SHARP","MICHAEL ARNOTT","CHRIS RENNER","JD WATROUS","DAN OTOOLE","JAMES BANTA"],"Title":["PRESIDENT","TREASURER","ASST TREASURER","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR"],"Hours":[1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Provide fellowship and housing for college students helping to prepare them to be productive member and contributions to society","year":2018,"name":"SIGMA PHI EPSILON ALUMNI CORPORATION","phone":null,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":1956,"state_legal_domicile":"IN","total_volunteers":10,"tax_period_begin":"2018-07-01T00:00:00","tax_period_end":"2019-06-30T00:00:00","address":"1112 N MEADOW LN, MUNCIE, IN, 47304, USA","city":"MUNCIE","state":"IN","country":"USA","zip_code":47304},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":10,"Number of independent voting members":10,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":219399,"Contributions":{"value":93838,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":93838,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":122887,"Total revenue":122887,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":2674,"Investment income total":2674,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":289591,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":74914,"Benefits paid to members Total":74914},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":214677,"Management services":0,"Legal":0,"Accounting":2300,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":0,"Information technology":6454,"Royalties":0,"Occupancy":47103,"Travel":0,"Conferences and meetings":0,"Interest":44620,"Payments to affiliates":0,"Depreciation and depletion":87831,"Insurance":21970,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":4399,"CHARITABLE CONTRIBUTIONS":3735,"PROPERTY TAXES":664},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":289591,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":2018312,"Non-interest bearing cash":9355,"Savings and temp cash investments":121623,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":1837220,"Investments publicly traded":0,"Investments other":0,"Investments program related":50114,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":953426,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":953426,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":1064886,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":1.0,"percentile":0.9996999186356569},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.31992853203524174,"percentile":0.10760149583863138},"Liabilities to Assets Ratio":{"score":0.4723878171462093,"percentile":0.14297223355669064},"Operating Reserve Ratio":{"score":6.969525986650138,"percentile":0.8525352048063773},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.7022166498658078,"percentile":0.8524529021076985}},"source_xml":"201902689349300305_public.xml"}],"Latest":{"Organization":{"value":null,"Person":["SCOTT NEWLUND","DON PARKS","JEFF HULTMAN","STEVEN SHARP","MICHAEL ARNOTT","JAMES BANTA","ERIC GREEN","ANDREW SHARP"],"Title":["PRESIDENT","TREASURER","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR"],"Hours":[1.0,1.0,1.0,1.0,1.0,1.0,0.0,0.0],"Total Compensation":[0,0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Provide fellowship and housing for college students helping to prepare them to be productive member and contributions to society","year":2024,"name":"SIGMA PHI EPSILON ALUMNI CORPORATION","phone":7657172560,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":1956,"state_legal_domicile":"IN","total_volunteers":null,"tax_period_begin":"2024-07-01T00:00:00","tax_period_end":"2025-06-30T00:00:00","address":"1112 N MEADOW LN, MUNCIE, IN, 47304, USA","city":"MUNCIE","state":"IN","country":"USA","zip_code":47304},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":8,"Number of independent voting members":8,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":131984,"Contributions":{"value":2488,"Other contributions":2488,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":129496,"Total revenue":129496,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":240941,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":240941,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":1148,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":48769,"Travel":0,"Conferences and meetings":0,"Interest":54921,"Payments to affiliates":0,"Depreciation and depletion":89554,"Insurance":14828,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":31721,"CLEANING SUPPLIES":7181,"REPAIRS AND MAINTENANCE":23356,"MISC":1184},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":240941,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":1805760,"Non-interest bearing cash":20981,"Savings and temp cash investments":203397,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":1578783,"Investments publicly traded":0,"Investments other":0,"Investments program related":2599,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":772989,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":772989,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":1032771,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":1.0,"percentile":0.9996999186356569},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.8255318826524427,"percentile":0.048755787774174754},"Liabilities to Assets Ratio":{"score":0.4280685140882509,"percentile":0.15583965468927444},"Operating Reserve Ratio":{"score":7.494614864219871,"percentile":0.8613989283907734},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":-0.03006551726090009,"percentile":0.23579885535659353},"Revenue Growth":{"score":-0.07370853253375295,"percentile":0.1778808802494841},"Asset Growth":{"score":-0.01916359497931602,"percentile":0.24859602105737116},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5622049187664329,"percentile":0.4935387949283085}},"source_xml":"202512869349300336_public.xml"},"sector":"","donation_categories":[],"zakat_policy":null},"error":null}