Civic Intelligence

Sigma Nu Fraternity Beta Mu Chapter

EIN 42-0524720 • 501(c)7 • Iowa City, IA

Profile

Provide member's continuing educational, social, and enviromental learning

132 Iowa Memorial UnionIowa City, IA 52242
Siviq Scores

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

Liabilities / Assets

97th percentile

1.12x

Higher debt load relative to assets than 97% of similar nonprofits.

501(c)7 • <$500k nonprofits • Source year 2017

Liabilities / Revenue

80th percentile

0.13x

Higher debt load relative to revenue than 80% of similar nonprofits.

501(c)7 • <$500k nonprofits • Source year 2017

Net Margin

13th percentile

-23%

Higher net margin than 13% of similar nonprofits.

501(c)7 • <$500k nonprofits • Source year 2017

Top Officer Pay

94th percentile

$0

Higher top officer pay than 94% of similar nonprofits.

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

501(c)7 • <$500k nonprofits • Source year 2017

Asset Growth

11th percentile

-52%

Faster asset growth than 11% of similar nonprofits.

501(c)7 • <$500k nonprofits • Annualized from 2016 to 2017

Revenue Growth

38th percentile

-4.5%

Faster revenue growth than 38% of similar nonprofits.

501(c)7 • <$500k nonprofits • Annualized from 2016 to 2017

Balance Sheet
Liabilities / Assets97th percentile

Assets

Down

$52,489

Down $55,995 (-52%) from 2016

Liabilities

Up

$58,719

Up $45,047 (+329%) from 2016

Net Assets

Down

-$6,230

Down $101,041 (-107%) from 2016

Operations
Liabilities / Revenue80th percentileNet Margin13th percentile

Revenue

Down

$439,030

Down $20,596 (-4.5%) from 2016

Expenses

Up

$540,072

Up $97,718 (+22%) from 2016

Net Income

Down

-$101,042

Down $118,314 (-685%) from 2016

Trend Graphs

Balance Sheet Trend

Asset Growth11th percentile

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

$150K$100K$50K$0-$50KAssets 2011: $46,158Liabilities 2011: $14,552Net Assets 2011: $31,6062011Assets 2012: $52,089Liabilities 2012: $26,122Net Assets 2012: $25,9672012Assets 2013: $39,597Liabilities 2013: $17,322Net Assets 2013: $22,2752013Assets 2014: $70,761Liabilities 2014: $13,672Net Assets 2014: $57,0902014Assets 2015: $91,211Liabilities 2015: $13,672Net Assets 2015: $77,5392015Assets 2016: $108,484Liabilities 2016: $13,672Net Assets 2016: $94,8112016Assets 2017: $52,489Liabilities 2017: $58,719Net Assets 2017: -$6,2302017

Highlighted filing

2017

Assets$52,489
Liabilities$58,719
Net Assets-$6,230
Open 2017 Filing

Operations Trend

Revenue Growth38th percentile

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

$600K$400K$200K$0-$200KRevenue 2011: $238,051Expenses 2011: $275,809Net Income 2011: -$37,7582011Revenue 2012: $285,635Expenses 2012: $291,677Net Income 2012: -$6,0422012Revenue 2013: $325,677Expenses 2013: $328,971Net Income 2013: -$3,2942013Revenue 2014: $400,841Expenses 2014: $366,027Net Income 2014: $34,8142014Revenue 2015: $442,015Expenses 2015: $421,567Net Income 2015: $20,4482015Revenue 2016: $459,626Expenses 2016: $442,354Net Income 2016: $17,2722016Revenue 2017: $439,030Expenses 2017: $540,072Net Income 2017: -$101,0422017

Highlighted filing

2017

Revenue$439,030
Expenses$540,072
Net Income-$101,042
Open 2017 Filing

Filings

Most recent year

2017 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$52,489
Liabilities
$58,719
Net assets
-$6,230
Revenue
$439,030
Expenses
$540,072
Net income
-$101,042
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2017Detailed filing. Detailed filing data is available for this year.$0.52$0.59$0.06$4.39$5.40$1.01
2016Summary only. Only limited summary data is available for this year.$1.08$0.14$0.95$4.60$4.42$0.17
2015Summary only. Only limited summary data is available for this year.$0.91$0.14$0.78$4.42$4.22$0.20
2014Summary only. Only limited summary data is available for this year.$0.71$0.14$0.57$4.01$3.66$0.35
2013Summary only. Only limited summary data is available for this year.$0.40$0.17$0.22$3.26$3.29$0.03
2012Summary only. Only limited summary data is available for this year.$0.52$0.26$0.26$2.86$2.92$0.06
2011Summary only. Only limited summary data is available for this year.$0.46$0.15$0.32$2.38$2.76$0.38
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
Feb 14, 2018
Return Version
2016v3.1
Gross Receipts
$439,030
Mission and Program Overview

Mission

Provide member's continuing educational, social, and enviromental learning

Continue educational, social, and evniromental learning

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$16,434$22,876▲ $6,442
Cash and Non-Interest-Bearing Accounts$83,880$21,443▼ $62,437
Accounts Receivable$8,170$8,170→ $0
Rtn Earn Endowment Incm Other Fnds$94,812$-6,230▼ $101,042
Total Assets$108,484$52,489▼ $55,995
Liabilities
Other Liabilities$13,672$58,719▲ $45,047
Total Liabilities$13,672$58,719▲ $45,047
Net Assets / Fund Balance
Total Net Assets Fund Balance$94,812$-6,230▼ $101,042
Total Liabilities and Net Assets / Fund Balance$108,484$52,489▼ $55,995
Compensation and Service Providers
Top Officer Pay94th percentile

Board Members and Trustees

NameTitle
Cade BurmaPresident
Revenue and Support

Revenue Composition

Contributions and Grants
$434,727
Program Service Revenue
$0
Investment Income
$74
Other Revenue
$4,229
Change in Net Assets
$-101,042
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$540,072
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
Occupancy---$156,428
Other Expenses---$53,431
All Other Expenses---$27,799
Office Expenses---$20,461
Conferences and Meetings---$1,416
Fees for Services Accounting---$145
Total Functional Expenses$0$0$0$540,072
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
Other Liabilities$58,719
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
Yes
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 11B

“President reviews form 990”

Form 990, Page 6, Part VI, Line 19

“Copies of form 990 are kept by fraternity business service”

Filing and Contact Details

Filer

Filer Name
Sigma Nu Fraternity Beta Mu Chapter
EIN
42-0524720
Phone
9522217359
Address
132 IOWA MEMORIAL UNION, IOWA CITY, IA 52242

Signing Officer

Name
Cade Burma
Title
President
Phone
9522217359
Signed
2018-02-14

Organization Details

Principal Officer
Cade Burma
Legal Domicile
Ia
Voting Board Members
11
Independent Board Members
0
Employees
0

Preparer

Firm
Culver & Garrity CPA Pc
Address
2451 CORAL CT STE 4, CORALVILLE, IA 52241
Preparer
Sheila K Culver
Phone
3195454829
Supplemental Narrative

Additional Explanations

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

“Provide educational, social, and enviromental learning”

Raw XML Appendix237 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/AllOtherExpensesGrp/TotalAmt027799
IRS990/BackupWthldComplianceInd0true
IRS990/BooksInCareOfDetail/PersonNm0CADE BURMA
IRS990/BooksInCareOfDetail/PhoneNum09522217359
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0630 N DUBUQUE STREET
IRS990/BooksInCareOfDetail/USAddress/CityNm0IOWA CITY
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IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
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IRS990/CYGrantsAndSimilarPaidAmt00
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IRS990/CYOtherExpensesAmt0540072
IRS990/CYOtherRevenueAmt04229
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt0-101042
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IRS990/FeesForServicesAccountingGrp/TotalAmt0145
IRS990/ForeignActivitiesInd0false
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IRS990/Form990PartVIISectionAGrp/OfficerInd0X
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
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IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
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IRS990/GoverningBodyVotingMembersCnt011
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0439030
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt074
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt074
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0IA
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembershipDuesAmt0434727
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0PROVIDE MEMBER'S CONTINUING EDUCATIONAL, SOCIAL, AND ENVIROMENTAL LEARNING
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt094812
IRS990/NetAssetsOrFundBalancesEOYAmt0-6230
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt0156428
IRS990/OfficeExpensesGrp/TotalAmt020461
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowSFAS117Ind0X
IRS990/OtherExpensesGrp/Desc0RENT
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IRS990/OtherExpensesGrp/Desc2SOCIAL EVENTS
IRS990/OtherExpensesGrp/Desc3DUES
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IRS990/OtherExpensesGrp/TotalAmt193030
IRS990/OtherExpensesGrp/TotalAmt261012
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IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
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IRS990/PrincipalOfficerNm0CADE BURMA
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IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0451860
IRS990/PYInvestmentIncomeAmt0125
IRS990/PYOtherExpensesAmt0442354
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IRS990/PYTotalExpensesAmt0442354
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IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-101042
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt094812
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0-6230
IRS990/SavingsAndTempCashInvstGrp/BOYAmt016434
IRS990/SavingsAndTempCashInvstGrp/EOYAmt022876
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt058719
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0OTHER LIABILITIES
IRS990ScheduleD/TotalLiabilityAmt058719
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
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ReturnHeader/BuildTS02018-03-14 21:41:22Z
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ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum09522217359
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-02-14
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ReturnHeader/Filer/BusinessNameControlTxt0SIGM
ReturnHeader/Filer/EIN0420524720
ReturnHeader/Filer/PhoneNum09522217359
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ReturnHeader/ReturnTs02018-02-23T13:39:17-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-07-01
ReturnHeader/TaxPeriodEndDt02017-06-30
ReturnHeader/TaxYr02016

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