Civic Intelligence

Purdue Sigma Nu Association Inc

EIN 23-7246346 • 501(c)7 • Lafayette, IN

Profile

Provide housing for members of purdue sigma nu fraternity.

PO Box 944Lafayette, IN 47902

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

63rd percentile

0.29x

Higher debt load relative to assets than 63% of similar nonprofits.

501(c)7 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

99th percentile

11.43x

Higher debt load relative to revenue than 99% of similar nonprofits.

501(c)7 • $1M-$5M nonprofits • Source year 2024

Net Margin

1st percentile

-298%

Higher net margin than 1% of similar nonprofits.

501(c)7 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)7 • $1M-$5M nonprofits • Source year 2024

Asset Growth

36th percentile

-0.4%

Faster asset growth than 36% of similar nonprofits.

501(c)7 • $1M-$5M nonprofits • Annualized from 2022 to 2024

Revenue Growth

1st percentile

-69%

Faster revenue growth than 1% of similar nonprofits.

501(c)7 • $1M-$5M nonprofits • Annualized from 2022 to 2024

Balance Sheet
Liabilities / Assets63rd percentile

Assets

Down

$1,258,340

Down $243,240 (-16%) from 2024

Liabilities

Down

$0

Down $440,324 (-100%) from 2024

Net Assets

Up

$1,258,340

Up $197,084 (+19%) from 2024

Operations
Liabilities / Revenue99th percentileNet Margin1st percentile

Revenue

Up

$316,252

Up $277,724 (+721%) from 2024

Expenses

Down

$119,168

Down $34,267 (-22%) from 2024

Net Income

Up

$197,084

Up $311,991 (+272%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth36th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$2.0M$1.5M$1.0M$500K$0Assets 2021: $487,204Liabilities 2021: $0Net Assets 2021: $487,2042021Assets 2022: $1,512,952Liabilities 2022: $715,324Net Assets 2022: $797,6282022Assets 2023: $1,766,487Liabilities 2023: $590,324Net Assets 2023: $1,176,1632023Assets 2024: $1,501,580Liabilities 2024: $440,324Net Assets 2024: $1,061,2562024Assets 2025: $1,258,340Liabilities 2025: $0Net Assets 2025: $1,258,3402025

Highlighted filing

2025

Assets$1,258,340
Liabilities$0
Net Assets$1,258,340
Open 2025 Filing

Operations Trend

Revenue Growth1st percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$600K$400K$200K$0-$200KRevenue 2021: $169,707Expenses 2021: $62,913Net Income 2021: $106,7942021Revenue 2022: $390,837Expenses 2022: $80,413Net Income 2022: $310,4242022Revenue 2023: $538,240Expenses 2023: $159,705Net Income 2023: $378,5352023Revenue 2024: $38,528Expenses 2024: $153,435Net Income 2024: -$114,9072024Revenue 2025: $316,252Expenses 2025: $119,168Net Income 2025: $197,0842025

Highlighted filing

2025

Revenue$316,252
Expenses$119,168
Net Income$197,084
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,258,340
Liabilities
$0
Net assets
$1,258,340
Revenue
$316,252
Expenses
$119,168
Net income
$197,084
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.26$0.00$1.26$0.32$0.12$0.20
2024Detailed filing. Detailed filing data is available for this year.$1.50$0.44$1.06$0.04$0.15$0.11
2023Detailed filing. Detailed filing data is available for this year.$1.77$0.59$1.18$0.54$0.16$0.38
2022Detailed filing. Detailed filing data is available for this year.$1.51$0.72$0.80$0.39$0.08$0.31
2021Detailed filing. Detailed filing data is available for this year.$0.49$0.00$0.49$0.17$0.06$0.11
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Mar 20, 2026
Return Version
2024v5.0
Gross Receipts
$316,252
Mission and Program Overview

Mission

Provide housing for members of purdue sigma nu fraternity.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,167,921$1,218,248▲ $50,327
Accounts Receivable-$22,123-
Cash and Non-Interest-Bearing Accounts$280,213$12,868▼ $267,345
Savings and Temporary Cash Investments$46,504$1,529▼ $44,975
Intangible Assets$3,651$281▼ $3,370
Total Assets$1,501,580$1,258,340▼ $243,240
Other Assets Total$3,291$3,291→ $0
Liabilities
Mortgage Notes Payable Secured by Investment Property$440,324--
Total Liabilities$440,324$0▼ $440,324
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,061,256$1,258,340▲ $197,084
Total Net Assets Fund Balance$1,061,256$1,258,340▲ $197,084
Total Liabilities and Net Assets / Fund Balance$1,501,580$1,258,340▼ $243,240

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$987,404$1,553,248$2,540,652
Land$175,000-$175,000
Equipment$55,844$41,777$97,621
Compensation and Service Providers
Top Officer Pay81st percentile

Board Members and Trustees

NameTitle
Tom LongestPresident
Patrick HatfieldTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$16,074
Program Service Revenue
$300,000
Investment Income
$178
Other Revenue
$0
All Other Contributions
$16,074
Change in Net Assets
$197,084
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$119,168
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion---$55,979
Occupancy---$22,141
Interest---$20,620
Fees for Services Legal---$12,280
Fees for Services Accounting---$6,850
Office Expenses---$1,298
Total Functional Expenses$0$0$0$119,168
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
No
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

“A copy of form 990 is provided to all of its governing body before filing the form.”

Form 990, Page 6, Part VI, Line 12C

“Regular disclosure and review of conflicts is required by policy.”

Form 990, Page 6, Part VI, Line 19

“Available upon written request.”

Filing and Contact Details

Filer

Filer Name
Purdue Sigma Nu Association Inc
EIN
23-7246346
Phone
4044331530
Address
PO BOX 944, LAFAYETTE, IN 47902

Signing Officer

Name
Tom Longest
Title
President
Phone
4044331530
Signed
2026-03-20
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Tom Longest
Formed
1941
Legal Domicile
In
Voting Board Members
3
Independent Board Members
3
Employees
0

Preparer

Firm
Huth Thompson Llp
Address
PO BOX 970, LAFAYETTE, IN 47902-0970
Preparer
Kayla S Kilgus
Phone
7654285000
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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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