Civic Intelligence

Sigma Nu Fraternity Rho

990 • Fiscal year 2014 • EIN 23-7432859

Jul 01, 2013 to Jun 30, 2014 • Filed on Nov 15, 2014

Organization ProfileWWW.SIGMANUMIZZOU.COM
414 E Broadway Ste 20065201

(573) 875-8777

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

96th percentile

1.06x

Higher debt load relative to assets than 96% of similar nonprofits.

2014 filings • 501(c)7 • $500k-$1M nonprofits • Source year 2014

Liabilities / Revenue

50th percentile

0.11x

Higher debt load relative to revenue than 50% of similar nonprofits.

2014 filings • 501(c)7 • $500k-$1M nonprofits • Source year 2014

Net Margin

33rd percentile

-0.8%

Higher net margin than 33% of similar nonprofits.

2014 filings • 501(c)7 • $500k-$1M nonprofits • Source year 2014

Top Officer Pay

83rd percentile

$0

Higher top officer pay than 83% of similar nonprofits.

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

2014 filings • 501(c)7 • $500k-$1M nonprofits • Source year 2014

Asset Growth

53rd percentile

2.1%

Faster asset growth than 53% of similar nonprofits.

2014 filings • 501(c)7 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2014

Balance Sheet
Liabilities / Assets96th percentile

Assets

Up

$52,946

Up $1,068 (+2.1%) from 2013

Net Assets

Down

-$3,226

Down $4,329 (-392%) from 2013

Liabilities

Up

$56,172

Up $5,397 (+11%) from 2013

Revenue And Expenses
Liabilities / Revenue50th percentileNet Margin33rd percentile

Revenue

$531,782

No earlier filing loaded for comparison.

Expenses

Down

$536,110

Down $10,587 (-1.9%) from 2013

Net Income

-$4,328

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset Growth53rd percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$300K$200K$100K$0-$100KAssets 2013: $51,878Liabilities 2013: $50,775Net Assets 2013: $1,1032013Assets 2014: $52,946Liabilities 2014: $56,172Net Assets 2014: -$3,2262014Assets 2015: $235,444Liabilities 2015: $273,948Net Assets 2015: -$38,5042015Assets 2016: $64,432Liabilities 2016: $71,575Net Assets 2016: -$7,1432016Assets 2017: $81,407Liabilities 2017: $109,332Net Assets 2017: -$27,9252017Assets 2018: $42,955Liabilities 2018: $33,825Net Assets 2018: $9,1302018Assets 2019: $42,744Liabilities 2019: $66,586Net Assets 2019: -$23,8422019Assets 2020: $215,910Liabilities 2020: $59,819Net Assets 2020: $156,0912020Assets 2021: $153,973Liabilities 2021: $4,282Net Assets 2021: $149,6912021Assets 2022: $73,002Liabilities 2022: $2,403Net Assets 2022: $70,5992022Assets 2023: $113,884Liabilities 2023: $10,830Net Assets 2023: $103,0542023Assets 2024: $59,441Liabilities 2024: $22,801Net Assets 2024: $36,6402024Assets 2025: $105,050Liabilities 2025: $108,874Net Assets 2025: -$3,8242025

Highlighted filing

2014

Assets$52,946
Liabilities$56,172
Net Assets-$3,226
Open 2014 Filing

Operations Trend

Revenue GrowthScore unavailable

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$1.5M$1.0M$500K$0-$500KExpenses 2013: $546,6972013Revenue 2014: $531,782Expenses 2014: $536,110Net Income 2014: -$4,3282014Revenue 2015: $522,852Expenses 2015: $558,130Net Income 2015: -$35,2782015Revenue 2016: $583,727Expenses 2016: $554,726Net Income 2016: $29,0012016Revenue 2017: $152,201Expenses 2017: $172,983Net Income 2017: -$20,7822017Revenue 2018: $781,486Expenses 2018: $744,853Net Income 2018: $36,6332018Revenue 2019: $630,002Expenses 2019: $662,192Net Income 2019: -$32,1902019Revenue 2020: $933,965Expenses 2020: $570,239Net Income 2020: $363,7262020Revenue 2021: $865,939Expenses 2021: $894,625Net Income 2021: -$28,6862021Revenue 2022: $928,964Expenses 2022: $1,008,056Net Income 2022: -$79,0922022Revenue 2023: $1,037,325Expenses 2023: $1,004,870Net Income 2023: $32,4552023Revenue 2024: $981,072Expenses 2024: $1,047,486Net Income 2024: -$66,4142024Revenue 2025: $980,024Expenses 2025: $1,020,488Net Income 2025: -$40,4642025

Highlighted filing

2014

Revenue$531,782
Expenses$536,110
Net Income-$4,328
Open 2014 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
Nov 15, 2014
Return Version
2013v3.1
Gross Receipts
$531,782
Mission and Program Overview

Mission

Collegiate social fraternity at the university of missouri-columbia.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$15,029$28,419▲ $13,390
Accounts Receivable$32,839$17,703▼ $15,136
Prepaid Expenses and Deferred Charges$4,010$6,824▲ $2,814
Rtn Earn Endowment Incm Other Fnds$1,102$-3,226▼ $4,328
Total Assets$51,878$52,946▲ $1,068
Liabilities
Other Liabilities-$51,993-
Accounts Payable and Accrued Expenses$50,776$4,179▼ $46,597
Total Liabilities$50,776$56,172▲ $5,396
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,102$-3,226▼ $4,328
Total Liabilities and Net Assets / Fund Balance$51,878$52,946▲ $1,068
Compensation and Service Providers
Top Officer Pay83rd percentile

Board Members and Trustees

NameTitle
Charlie LairdCommander
Joe StuckenschneiderTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
A1 Beyong CateringFood Service-$183,340
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$529,758
Investment Income
$0
Other Revenue
$2,024
Change in Net Assets
$-4,328
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$510,464
Salaries, Compensation, and Employee Benefits$25,646
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other---$232,220
Occupancy---$231,645
Insurance---$23,601
Other Salaries and Wages---$21,600
Fees for Services Accounting---$11,225
Conferences and Meetings---$9,281
Payroll Taxes---$2,966
Information Technology---$1,431
Other Employee Benefits---$1,080
Office Expenses---$1,061
Total Functional Expenses$0$0$0$536,110
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Damage Deposits$49,503
Parent Fund$1,402
Payroll Liabilities$1,042
Reseve for Philanthropy$46
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
No
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 6

“The organization has members that are invited and elected by the full membership body.”

Form 990, Page 6, Part VI, Line 7A

“The membership elects a slate of officer each year. However, all members are entitled to vote and approve actions of the officers.”

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

“The 990 return is prepared by the cpa firm. It is reviewed and approved by the chapter officers. The return is prepared from detail financial statements that are provided to the officers each month.”

Form 990, Page 6, Part VI, Line 19

“AVAIALABLE UPON REQUEST.”

Filing and Contact Details

Filer

EIN
23-7432859
Phone
5738758777

Signing Officer

Name
Joe Stuckenschneider
Title
Treasurer
Phone
5738758777
Signed
2014-11-15

Organization Details

Principal Officer
Joe Stuckenschneider
Formed
1886
Legal Domicile
Mo
Voting Board Members
110
Independent Board Members
110
Employees
1

Preparer

Preparer
Elizabeth Blake
Phone
5738758777
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

“Collegiate social fraternity at the university of missouri-columbia.”

Form 990, Part IX, Line 11G

“Food & supplies 183,340 0 0 campus activities 32,333 0 0 chapter expenses 10,994 0 0 furniture 5,553 0 0 other 0 0 0”

Raw XML Appendix267 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
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IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
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IRS990/ElectionOfBoardMembersInd0true
IRS990/EmployeeCnt01
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/ExpenseAmt0536110
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/TotalAmt011225
IRS990/FeesForServicesOtherGrp/TotalAmt0232220
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/TitleTxt0TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt1COMMANDER
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr01886
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt0110
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0531782
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt0110
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/TotalAmt01431
IRS990/InsuranceGrp/TotalAmt023601
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt02
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0MO
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
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IRS990/MissionDesc0COLLEGIATE SOCIAL FRATERNITY AT THE UNIVERSITY OF MISSOURI-COLUMBIA.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt01102
IRS990/NetAssetsOrFundBalancesEOYAmt0-3226
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt0231645
IRS990/OfficeExpensesGrp/TotalAmt01061
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowSFAS117Ind0X
IRS990/OtherEmployeeBenefitsGrp/TotalAmt01080
IRS990/OtherLiabilitiesGrp/EOYAmt051993
IRS990/OtherOrganizationDsc0BENEVOLENT
IRS990/OtherRevenueMiscGrp/Desc0MISC
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt02024
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt02024
IRS990/OtherRevenueTotalAmt02024
IRS990/OtherSalariesAndWagesGrp/TotalAmt021600
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/TotalAmt02966
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt04010
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt06824
IRS990/PrincipalOfficerNm0JOE STUCKENSCHNEIDER
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0HOUSEBILL INCOME
IRS990/ProgramServiceRevenueGrp/Desc1LAUNDRY/VENDING
IRS990/ProgramServiceRevenueGrp/Desc2LATE FEES/FINES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0529500
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IRS990/ReportLandBuildingEquipmentInd0false
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IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt01102
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt21042
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt346
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DAMAGE DEPOSITS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1PARENT FUND
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2PAYROLL LIABILITIES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3RESEVE FOR PHILANTHROPY
IRS990ScheduleD/TotalLiabilityAmt051993
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0COLLEGIATE SOCIAL FRATERNITY AT THE UNIVERSITY OF MISSOURI-COLUMBIA.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION HAS MEMBERS THAT ARE INVITED AND ELECTED BY THE FULL MEMBERSHIP BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE MEMBERSHIP ELECTS A SLATE OF OFFICER EACH YEAR. HOWEVER, ALL MEMBERS ARE ENTITLED TO VOTE AND APPROVE ACTIONS OF THE OFFICERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE 990 RETURN IS PREPARED BY THE CPA FIRM. IT IS REVIEWED AND APPROVED BY THE CHAPTER OFFICERS. THE RETURN IS PREPARED FROM DETAIL FINANCIAL STATEMENTS THAT ARE PROVIDED TO THE OFFICERS EACH MONTH.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4AVAIALABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5FOOD & SUPPLIES 183,340 0 0 CAMPUS ACTIVITIES 32,333 0 0 CHAPTER EXPENSES 10,994 0 0 FURNITURE 5,553 0 0 OTHER 0 0 0
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART IX, LINE 11G
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IRS990/VotingMembersIndependentCnt0110
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IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/PersonNm0JOE STUCKENSCHNEIDER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum05738758777
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-11-15
ReturnHeader/Filer/BusinessName/BusinessNameLine10SIGMA NU FRATERNITY RHO
ReturnHeader/Filer/BusinessNameControlTxt0SIGM
ReturnHeader/Filer/EIN0237432859
ReturnHeader/Filer/PhoneNum05738758777
ReturnHeader/Filer/USAddress/AddressLine10414 E BROADWAY STE 200
ReturnHeader/Filer/USAddress/City0COLUMBIA
ReturnHeader/Filer/USAddress/State0MO
ReturnHeader/Filer/USAddress/ZIPCode065201
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0263799709
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10MARBERRY & EAGLE PC CPA'S
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine10414 E BROADWAY SUITE 200
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0COLUMBIA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0MO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode065201
ReturnHeader/PreparerPersonGrp/PhoneNum05738758777
ReturnHeader/PreparerPersonGrp/PreparationDt02014-10-29
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ELIZABETH BLAKE
ReturnHeader/ReturnTs02014-11-03T14:46:02-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-07-01
ReturnHeader/TaxPeriodEndDt02014-06-30
ReturnHeader/TaxYr02013

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2014 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$52,946
Liabilities
$56,172
Net assets
-$3,226
Revenue
$531,782
Expenses
$536,110
Net income
-$4,328
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.11$0.11$0.00$0.98$1.02$0.04
2024Detailed filing. Detailed filing data is available for this year.$0.06$0.02$0.04$0.98$1.05$0.07
2023Detailed filing. Detailed filing data is available for this year.$0.11$0.01$0.10$1.04$1.00$0.03
2022Detailed filing. Detailed filing data is available for this year.$0.07$0.00$0.07$0.93$1.01$0.08
2021Detailed filing. Detailed filing data is available for this year.$0.15$0.00$0.15$0.87$0.89$0.03
2020Detailed filing. Detailed filing data is available for this year.$0.22$0.06$0.16$0.93$0.57$0.36
2019Detailed filing. Detailed filing data is available for this year.$0.04$0.07$0.02$0.63$0.66$0.03
2018Detailed filing. Detailed filing data is available for this year.$0.04$0.03$0.01$0.78$0.74$0.04
2017Detailed filing. Detailed filing data is available for this year.$0.08$0.11$0.03$0.15$0.17$0.02
2016Detailed filing. Detailed filing data is available for this year.$0.06$0.07$0.01$0.58$0.55$0.03
2015Detailed filing. Detailed filing data is available for this year.$0.24$0.27$0.04$0.52$0.56$0.04
2014Detailed filing. Detailed filing data is available for this year.$0.05$0.06$0.00$0.53$0.54$0.00
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.05$0.05$0.00$0.55