2026-05-04T09:57:41+00:00 2025-06-30 440160260 Forvis Mazars LLP One Oak Plaza Suite 300 Asheville NC 28801 990 2024-07-01 381543609 SIGMA ALPHA IOTA INTERNATIONAL MUSIC FRATERNITY SIGM 8282510606 1 Tunnel Road Asheville NC 28805 Christine D Bruns EXECUTIVE DIRECTOR 2026-05-04 true true Amy Bibby P00445891 8282542254 2026-02-12 2024 2025-03-06 01:10:19Z Christine D Bruns 1 Tunnel Road Asheville NC 28805 779555 false X WWW.SAI-NATIONAL.ORG X 1903 MI TO ADVANCE THE MUSICAL INTEREST OF THE ORGANIZATION'S MEMBERS. 9 8 7 460 14090 0 0 665834 675746 28360 36167 -119851 -136674 574343 575239 40000 40000 0 0 386206 396169 0 0 0 383529 390958 809735 827127 -235392 -251888 812197 767070 202792 409553 609405 357517 THE MISSION OF SIGMA ALPHA IOTA INTERNATIONAL MUSIC FRATERNITY IS TO ENCOURAGE, NURTURE AND SUPPORT THE ART OF MUSIC. false false MEMBERSHIPS- SIGMA ALPHA IOTA INTERNATIONAL MUSIC FRATERNITY IS A MEMBERSHIP ORGANIZATION. AS SUCH IT PROVIDES SERVICES TO BOTH INDIVIDUAL MEMBERS AND TO CHAPTERS THAT HAVE BEEN FORMED BY THOSE MEMBERS. SERVICES INCLUDE PROCESSING OF NEW MEMBERS, ADMINISTRATION OF CHAPTER POLICIES, LEADERSHIP TRAINING, AND OPPORTUNITIES FOR VOLUNTEERISM. SUPPORT FOR STUDENTS IS GIVEN, THROUGH VARIOUS ALUMNAE CHAPTERS AND THE NATIONAL ALUMNAE ASSOCIATIONS. PAN PIPES- THE FRATERNITY HAS AN OFFICIAL JOURNAL CALLED PAN PIPES. THIS QUARTERLY MAGAZINE CARRIES ARTICLES PERTAINING TO THE FIELD OF MUSIC, REPORTS OF NEW DISTINGUISHED MEMBERS, THE ANNUAL COMPOSERS UPDATE FOR NEW MUSIC AND PERFORMANCES AND STORIES ABOUT THE SERVICE PROJECTS CARRIED OUT AT THE LOCAL AND NATIONAL LEVEL. PAN PIPES IS PUBLISHED BY OUR 501(C)(3), CHARITABLE ARM, WHICH RECEIVES SET-ASIDE FUNDS FROM FRATERNITY. CONVENTION - THE SAI NATIONAL CONVENTION IS HELD TRIENNIALLY TO PROVIDE DELEGATES AND ATTENDEES A CHANCE TO ELECT NEW NATIONAL, REGIONAL, AND PROVINCE OFFICERS, TO PROVIDE LEADERSHIP TRAINING, AND TO GIVE WORKSHOPS IN MUSIC AND RELATED FIELDS. MUSIC CONCERTS ARE HELD, AND SCHOLARSHIPS AND GRANTS ARE AWARDED. 0 false false false false false false false false false false true true false false true true true false false false false false false false false false false true false false false false false false false false false false true false false false false false false true false false false false true 11 0 true 7 true true true false false false false 0 0 false false false X 9 8 false false false false true true false true true false true true true true true true true true true true false false X Christine D Bruns 8282510606 1 Tunnel Road Asheville NC 28805 Christine Hall NVP Fraternity Development 10.0 X X 1500 0 0 Jaielle Manning NVP Collegiate Chapters 25.0 X X 1500 0 0 Jennifer Mistretta NVP Extension 10.0 X X 1500 0 0 Jessica Chichester National President 35.0 2.0 X X 5000 0 0 Keri Richburg NVP Finance 20.0 2.0 X X 1500 0 0 Mary Frances Bushong NVP Alumnae Chapters 10.0 X X 1500 0 0 Rebecca Sepulveda NVP Ritual & Frat. Ed. 15.0 X X 1500 0 0 Tracey Wygal Withrow Chairman, SAI Philanthropies 15.0 10.0 X X 0 3200 0 Christine D Bruns Executive Director (Incoming) 40.0 10.0 X 42800 0 0 Ruth Sieber Johnson Executive Director (Outgoing) 40.0 10.0 X 85600 0 0 142400 3200 0 0 false false false 0 0 CHAPTER ASSESSMENTS 900099 599958 599958 SERVICE FEES FROM PHILANTHROPIES 900099 47651 47651 SUPPLIES SALES TO CHAPTERS 900099 28137 28137 0 0 0 0 675746 10609 10609 4479 998 3481 0 0 26967 1409 26967 -1409 25558 25558 42528 202907 -160379 -160379 POSTAGE 900099 18329 18329 OTHER INCOME 900099 897 897 0 0 0 0 19226 575239 516365 14090 44784 40000 142400 40040 129049 61268 23412 2949 28710 2478 62890 2700 167116 817 48117 6541 23760 3258 36428 BAD DEBT EXPENSE 5194 0 827127 27837 158502 195809 141237 22759 19552 0 0 0 0 196358 169017 18806 70334 149573 137221 15610 12352 293203 169006 0 41815 27070 812197 767070 18208 59833 48638 247956 0 0 135946 101764 202792 409553 X 609405 357517 609405 357517 812197 767070 -251888 0 X false true true false 149573 137221 12352 12352 Closely-held equity interests Financial derivatives INVESTMENTS IN BONDS 169006 F 169006 Federal Income Taxes DUE TO CHAPTERS 4828 Chapter Deposits 67890 ST LEASE LIABILITY - OPERATING 14745 LT LEASE LIABILITY - OPERATING 12325 Due to Philanthropies 1976 Line of credit 0 101764 X 574170 -1069 -1069 575239 0 0 575239 826058 -1069 -1069 827127 0 0 827127 Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote The Fraternity has qualified for exemption from federal income taxes under section 501(c)(7) of the Internal Revenue Code, except on net income derived from unrelated business activities, and is not a private foundation. Investment income from the Fraternity's investment portfolio is deemed to be exempt function income, and therefore tax-free, by virtue of its contribution to an affiliated philanthropic organization, which in turn uses the income for exempt purposes. The Fraternity believes that it has appropriate support for any tax positions taken, and as such, does not have any uncertain tax positions that are material to the financial statements. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 Loss on Obsolete Inventory - 1409 Investment Management - -2478 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 Loss on Obsolete Inventory - 1409 Investment Management - -2478 false SIGMA ALPHA IOTA PHILANTHROPIES 1 TUNNEL ROAD ASHEVILLE NC 28805 237391912 501(C)(3) 40000 FMV Publication set-aside Publication set-aside 1 0 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds THE ORGANIZATION DOES NOT TYPICALLY AWARD GRANTS AND ASSISTANCE TO THIRD PARTIES. THE ORGANIZATION SUPPORTS A CHARITABLE ACTIVITY CONDUCTED BY AN ASSOCIATE CHARITY, SIGMA ALPHA IOTA PHILANTHROPIES, AND SETS ASIDE A STIPEND FOR THOSE ACTIVITIES ANNUALLY. THE ACTUAL FINANCIAL RECORDS ARE DISCLOSED AND REVIEWED, INCLUDING ALL EXPENDITURES. Beth Stanberry FAMILY RELATIONSHIP WITH AN OFFICER OF THE ORGANIZATION 40040 EMPLOYEE COMPENSATION false Form 990, Part VI, Line 6 Classes of members or stockholders THE ORGANIZATION HAS THREE CATEGORIES OF MEMBERSHIP WITH VOTING ELIGIBILITY: COLLEGE, ALUMNAE, AND PATRONESS. A COLLEGE MEMBER IN GOOD STANDING SHALL BE ENTITLED TO VOTE ON ALL MATTERS PRESENTED TO THE CHAPTER, TO HOLD OFFICE, AND TO ACT AS DELEGATE TO THE NATIONAL CONVENTION. ALUMNAE MEMBERS IN GOOD STANDING SHALL BE ENTITLED TO VOTE ON ALL MATTERS PRESENTED TO THE ALUMNAE CHAPTER. THEY SHALL BE ENTITLED TO HOLD OFFICE AND TO ACT AS AN ALUMNAE CHAPTER DELEGATE TO THE NATIONAL CONVENTION. AFTER QUALIFYING THROUGH A PRESCRIBED FRATERNITY EDUCATION COURSE, A PATRONESS MEMBER MAY HOLD AN ELECTIVE ALUMNAE CHAPTER OFFICE, THEN VOTE ON NATIONAL ISSUES. A FOURTH CLASS OF MEMBERSHIP, DISTINGUISHED MEMBERS, DO NOT HOLD VOTING RIGHTS OR THE RIGHT TO HOLD OFFICE. Form 990, Part VI, Line 7a Members or stockholders electing members of governing body ELECTIONS FOR BOARD MEMBERS AND OFFICERS ARE HELD AT THE NATIONAL CONVENTION AND VOTED ON BY CERTAIN CLASSES OF THE MEMBERSHIP. SEE THE RESPONSE TO PART VI, LINE 6 ABOVE. Form 990, Part VI, Line 11b Review of form 990 by governing body THE RETURN WAS PREPARED BY AN INDEPENDENT ACCOUNTANT WITH ASSISTANCE AND OVERSIGHT BY MANAGEMENT. UPON COMPLETION AND REVIEW, THE RETURN WAS PROVIDED ELECTRONICALLY TO ALL VOTING BOARD MEMBERS PRIOR TO SUBMISSION TO THE IRS. Form 990, Part VI, Line 12c Conflict of interest policy THE CONFLICT OF INTEREST POLICY IS REVIEWED ANNUALLY BY THE BOARD OF DIRECTORS. Form 990, Part VI, Line 15a Process to establish compensation of top management official Finance Committee and independent board members determine the salary of the Executive Director, using comparable information from the Professional Fraternity Association. Form 990, Part VI, Line 15b Process to establish compensation of other employees Finance Committee and independent board members determine the salary of the Executive Director, using comparable information from the Professional Fraternity Association. Form 990, Part VI, Line 19 Required documents available to the public COPIES OF THE ORGANIZATION'S FINANCIAL STATEMENTS, GOVERNING DOCUMENTS, AND CONFLICT OF INTEREST POLICY ARE AVAILABLE UPON REQUEST AT THE ORGANIZATION'S NATIONAL HEADQUARTERS. SIGMA ALPHA IOTA PHILANTHROPIES INC 1 TUNNEL ROAD ASHEVILLE NC 28805 237391912 CHARITABLE NC 501(c)(3) 7 NA false false true false false false false false false false true true true false true true false true true false