Sigma Alpha Epsilon Fraternity

Nonprofit profile at a glance

EIN
420524675
IRS 990 coverage
2010–2025
Forms available
Form 990 2025, Form 990-N 2019
Location
Granger, IA, USA
Phone
5159718917
Rating
68
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$78,567
Expenses
$216,895
Assets
$1,106,944
Liabilities
$157,590

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

4 people listed

Executive titles in this filing

  • DEREK FLOWERS (PRESIDENT)
  • SHAWN SCOTT (VICE PRESIDENT)

People named in this filing

  • ANTHONY CICCHI (SECRETARY)
  • DEREK FLOWERS (PRESIDENT)
  • SCOTT KUNDEL (TREASURER)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To promote the highest standards of friendship, scholarship and service for our members by striving to give young men the leadership, scholarship, service and social experiences they need to excel

What it reported doing in 2025

Provide room and board to college students and expose them to leadership, scholarship, service, and social experiences they need to excel.

Operating model

Revenue model
Earned-program. 93% of the money available for current operations came from fees and other program revenue.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of total spending goes to programs and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 70
  • Transparency & Controls: 81
  • Accountability: 70
  • Sustainability: 29
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 44.1%; rating input score 44
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90%; rating input score 90; 14th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 2 of 7 controls in place; rating input score 29
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -176.1%; rating input score 12; 12th percentile among comparable filings
  • Total-asset coverage ratio: 5.1; rating input score 52; 52nd percentile among comparable filings
  • Liabilities to assets ratio: 0.14; rating input score 13; 13th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 58; 58th percentile among comparable filings

Growth

  • Program expense growth: -0.3% per year; rating input score 0; 47th percentile among comparable filings
  • Revenue growth: -12% per year; rating input score 0; 27th percentile among comparable filings
  • Asset growth: -3.8% per year; rating input score 0; 22nd percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 44.1% of spending went to programs
  • Governance: 10 of 10 board members independent · 2 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $217K in reported program spending
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 14 of 15 current checks pass · 1 finding to review
  • Schedules: 2 filed schedules
  • Filing history: 14 filing years from 2010 to 2025
  • Contacts: How to reach this organization
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Moderate — Financial Efficiency: Program expense ratio scored 44/100.
  • High — Accountability: Governance controls: 4 of 6 not reported.
  • High — Sustainability: Operating margin scored 12/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • High — Growth: Asset growth scored 0/100.
  • Review — Sustainability: Total-asset coverage ratio scored 52/100.
  • High — Sustainability: Liabilities to assets ratio scored 13/100.
  • Review — Sustainability: Officer compensation ratio scored 58/100.