Sigma Phi Epsilon Fraternity Inc
Nonprofit profile at a glance
- EIN
- 816017992
- IRS 990-EZ coverage
- 2024–2024
- Forms available
- Form 990-EZ 2024, Form 990-N 2023
- Location
- Bozeman, MT, USA
- Rating
- 71
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
Reported finances
- Revenue
- $73,973
- Expenses
- $67,181
- Assets
- $8,170
Source: IRS Form 990-EZ. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
8 people listed
Executive titles in this filing
- Aiden Christy (President)
People named in this filing
- Aiden Christy (President)
- Michael Menuey (Chaplain)
- Sam Hemmen (VP Programming)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990-EZ. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
SigEp was founded with the Cardinal Principles of Virtue, Diligence and Brotherly Love. Our mission is Building Balanced Men as a 501(c)7 (designated as a social club, Fraternity).
What it reported doing in 2024
There are three main pillars within the organization: Member Development, Programming, & Recruitment. The membership development services within the Fraternity include implementing opportunities for continuous personal, professional and academic development. The Vice President of Membership Development ensures that these activities benefit each member of the Fraternity. Under Recruitment, we were able to recruit and retain exemplary young men due to our diligent recruitment efforts. The expenses allocated underneath recruitment allow us to provide a scholarship, and run intentional and beneficial events throughout the year. This benefits all new and old members. Our programming activities are designed to benefit every member of the fraternity. The events that are consolidated under programming include, but are not limited to: brotherhood events, philanthropy, programs with other Greek organizations, and award banquets.
Operating model
- Revenue model
- Cannot be determined from the filing. The filing does not provide enough consistent revenue detail to tell how this nonprofit funds its work.
- Distribution model
- Member-benefit provider. The nonprofit used 100% of its reported program spending for member benefits.
The verdict
SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Total assets are small relative to annual expenses; liquid coverage is unknown and reported officer compensation is a large share of total spending, which may reflect staffing concentration.
Rating breakdown
- Financial Efficiency: 72
- Transparency & Controls: 82
- Sustainability: 39
- Growth: NotEnoughData
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 69.4%; rating input score 69
- Program expense ratio: 76.5%; rating input score 76
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
- Major donor itemization: Limited
Sustainability
- Operating margin: 9.2%; rating input score 61; 61st percentile among comparable filings
- Total-asset coverage ratio: 0.12; rating input score 12; 12th percentile among comparable filings
- Liabilities to assets ratio: Limited
- Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: Limited
- Asset growth: Limited
Details
- Where the money goes: 69.4% of revenue deployed · 76.5% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 1 filed program accomplishment · $51K in reported program spending
- Leadership: top reported pay $0 · 8 people listed
- Consistency: 7 of 7 current checks pass
- Schedules: 1 filed schedules
- 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.
- High — Sustainability: Total-asset coverage ratio scored 12/100.
- Review — Sustainability: Officer compensation ratio scored 56/100.