SIGMA PHI EPSILON FRATERNITY INC

EIN: 237413370 Mutual Benefit

LITTLE ROCK, AR

Total Revenue
$517,574
Total Expenses
$494,372
Total Assets
$4,918,961
Net Assets
$692,544
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Financial Vulnerability Assessment (Tuckman-Chang)

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Financial Trends

Organization Details

Formation Year
1977
Legal Domicile
AR
Principal Officer
JAY ESLICK
Phone
5016803141
Tax Period
2025-01-01 to 2025-12-31

SIGMA PHI EPSILON FRATERNITY INC, founded in 1977, is a small nonprofit in the Mutual Benefit sector that reported $518K in total revenue in fiscal year 2025. Revenue grew 8% year-over-year, indicating healthy expansion. Expenses of $494K left a modest 4% surplus.

Mission

THE ORGANIZATION PROVIDES FOR AND MANAGES HOUSING FOR THE SIGMA PHI EPSILON CHAPTER AT THE UNIVERSITY OF ARKANSAS,PROVIDES OVERSIGHT TO THE CHAPTER AND COORDINATES ACTIVITIES AMONG ALUMNI.

Program Service Accomplishments

Program 1
Expenses: $494,372 Revenue: $492,772

OWNING AND OPERATING THE CHAPTER'S HOUSE IS THE ORGANIZATION'S MOST SIGNIFICANT FUNCTION. THE ORGANIZATION HAS HISTORICALLY CHARGED THE CHAPTER MEMBERS RENTS OR PARLOR FEES TO COVER THE COSTS OF...

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OWNING AND OPERATING THE CHAPTER'S HOUSE IS THE ORGANIZATION'S MOST SIGNIFICANT FUNCTION. THE ORGANIZATION HAS HISTORICALLY CHARGED THE CHAPTER MEMBERS RENTS OR PARLOR FEES TO COVER THE COSTS OF OPERATING THE HOUSE. THE ORGANIZATION'S EXPENSES FOR THIS PROGRAM SERVICE DURING 2025 INCLUDED COSTS RELATED TO FINANCING AND OPERATION OF THE NEW FRATERNITY HOUSE. THE PREVIOUS HOUSE HAD BEEN TORN DOWN IN 2021 IN PREPARATION FOR CONSTRUCTION OF THE NEW FACILITY.

Program 2

THE ORGANIZATION PROVIDES OVERSIGHT TO THE CHAPTER AND PROMOTES SCHOLARSHIP BY SUPPORTING A RESIDENT SCHOLAR PROGRAM AND OTHER CHAPTER ACTIVITIES, SUCH AS LEADERSHIP PROGRAMS. THE ORGANIZATION DID...

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THE ORGANIZATION PROVIDES OVERSIGHT TO THE CHAPTER AND PROMOTES SCHOLARSHIP BY SUPPORTING A RESIDENT SCHOLAR PROGRAM AND OTHER CHAPTER ACTIVITIES, SUCH AS LEADERSHIP PROGRAMS. THE ORGANIZATION DID NOT FUND ANY DIRECT EXPENSES FOR THIS PROGRAM FUNCTION DURING 2025. CERTAIN OVERSIGHT ACTIVITIES WERE CONDUCTED BY UNPAID VOLUNTEERS WHOSE EFFORTS WERE COORDINATED BY THE ORGANIZATION.

Program 3

THE ORGANIZATION PROMOTES ALUMNI NETOWRKING AND SUPPORT OF THE CHAPTER BY COMMUNICATIONS PROGRAMS AND BY SUPPORTING ALUMNI EVENTS. THE ORGANIZATION DID NOT INCUR ANY EXPENSES FOR THE PROGRAM ACTIVITY...

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THE ORGANIZATION PROMOTES ALUMNI NETOWRKING AND SUPPORT OF THE CHAPTER BY COMMUNICATIONS PROGRAMS AND BY SUPPORTING ALUMNI EVENTS. THE ORGANIZATION DID NOT INCUR ANY EXPENSES FOR THE PROGRAM ACTIVITY DURING 2025. ALUMNI COMMUNICATIONS ACTIVITIES WERE CARRIER OUT BY UNPAID VOLUNTEERS.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

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Financial Overview (2025)

Revenue Breakdown

Contributions & Grants $24,802
Program Service Revenue $492,772
Investment Income $0
Other Revenue $0
TOTAL REVENUE $517,574

Expense Breakdown

Grants Paid $0
Salaries & Benefits $0
Fundraising Expenses $0
Program Expenses $494,372
Other Expenses $494,372
TOTAL EXPENSES $494,372

Year-over-Year Comparison

2025 2024 Change
Revenue $517,574 $478,708 +0.1%
Expenses $494,372 $410,877 +0.2%
Net Income $23,202 $67,831 -0.7%
Key Indicators
Grants to Organizations Grants to Individuals Lobbying Political Activity Foreign Activities Donor Advised Fund Schedule B Required
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Governance

Voting Members
13
Independent Members
11
Employees
N/A
Volunteers
20

Governance Policies

Conflict of Interest Policy
Whistleblower Policy
Document Retention Policy

Special Practices & Reported Activities

Operated a School
Operated a Hospital
Provided First Class Travel
Reported Conflict of Interest
Reported Asset Diversion
Excess Benefit Transaction
Made Political Expenditures
Engaged in Lobbying
Operated Donor Advised Fund
Maintained Art Collections
Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers
5
$0
Total Directors
13
$0
Key Employees
0
$0
Highest Compensated
0
reported
Name Title Hours/Week Role Reportable Comp Other Comp Total
JONATHON LEONARD Director 1.00
Director
$0 $0 $0
PHILLIP MCKNIGHT Director 1.00
Director
$0 $0 $0
WAYNE LARUE Vice President 1.00
Officer Director
$0 $0 $0
BEN EVANS Secretary 2.00
Officer Director
$0 $0 $0
JASON HEDDEN Director 1.00
Director
$0 $0 $0
DANIEL ZIMMEREBNER Treasurer 2.00
Officer Director
$0 $0 $0
JAY ESLICK President 5.00
Officer Director
$0 $0 $0
ANDY KELLY Director 1.00
Director
$0 $0 $0
MORGAN BUTLER Vice President 5.00
Officer Director
$0 $0 $0
MATT QUICK Director 1.00
Director
$0 $0 $0
CHRIS McCROSKEY Director 1.00
Director
$0 $0 $0
WILL RYAN Director 1.00
Director
$0 $0 $0
MARK ORLICEK Director 1.00
Director
$0 $0 $0
Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year Revenue Expenses Assets Net Income
2025 $517,574 $494,372 $4,918,961 $23,202
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