Civic Intelligence

Sigma Chi Building Corporation

EIN 47-0689933 • 501(c)7 • Lincoln, NE

990-N Coverage

Profile

Building lease to collegiate chapter

5533 South 27th Street Suite 201Lincoln, NE 68512

n/A

Siviq Scores

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

Liabilities / Assets

76th percentile

0.47x

Higher debt load relative to assets than 76% of similar nonprofits.

501(c)7 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

91st percentile

2.43x

Higher debt load relative to revenue than 91% of similar nonprofits.

501(c)7 • $1M-$5M nonprofits • Source year 2025

Net Margin

12th percentile

-12%

Higher net margin than 12% of similar nonprofits.

501(c)7 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

80th percentile

$0

Higher top officer pay than 80% of similar nonprofits.

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

501(c)7 • $1M-$5M nonprofits • Source year 2025

Asset Growth

11th percentile

-8.2%

Faster asset growth than 11% of similar nonprofits.

501(c)7 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

92nd percentile

45%

Faster revenue growth than 92% of similar nonprofits.

501(c)7 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets76th percentile

Assets

Down

$1,114,553

Down $99,365 (-8.2%) from 2024

Liabilities

Down

$529,166

Down $72,370 (-12%) from 2024

Net Assets

Down

$585,387

Down $26,995 (-4.4%) from 2024

Operations
Liabilities / Revenue91st percentileNet Margin12th percentile

Revenue

Up

$217,371

Up $66,963 (+45%) from 2024

Expenses

Up

$244,366

Up $92,619 (+61%) from 2024

Net Income

Down

-$26,995

Down $25,656 (-1916%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth11th percentile

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

$3.0M$2.0M$1.0M$0Assets 2012: $1,900,152Liabilities 2012: $1,778,695Net Assets 2012: $121,4572012Assets 2013: $2,077,781Liabilities 2013: $1,514,362Net Assets 2013: $563,4192013Assets 2014: $2,019,320Liabilities 2014: $1,307,271Net Assets 2014: $712,0492014Assets 2015: $1,857,168Liabilities 2015: $1,066,342Net Assets 2015: $790,8262015Assets 2016: $1,753,101Liabilities 2016: $930,808Net Assets 2016: $822,2932016Assets 2017: $1,654,087Liabilities 2017: $849,813Net Assets 2017: $804,2742017Assets 2018: $1,569,948Liabilities 2018: $809,279Net Assets 2018: $760,6692018Assets 2019: $1,499,496Liabilities 2019: $766,499Net Assets 2019: $732,9972019Assets 2020: $1,414,328Liabilities 2020: $734,429Net Assets 2020: $679,8992020Assets 2021: $1,338,595Liabilities 2021: $700,769Net Assets 2021: $637,8262021Assets 2022: $1,261,547Liabilities 2022: $668,575Net Assets 2022: $592,9722022Assets 2023: $1,249,661Liabilities 2023: $635,940Net Assets 2023: $613,7212023Assets 2024: $1,213,918Liabilities 2024: $601,536Net Assets 2024: $612,3822024Assets 2025: $1,114,553Liabilities 2025: $529,166Net Assets 2025: $585,3872025

Highlighted filing

2025

Assets$1,114,553
Liabilities$529,166
Net Assets$585,387
Open 2025 Filing

Operations Trend

Revenue Growth92nd percentile

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

$400K$300K$200K$100K$0-$100KRevenue 2012: $280,748Expenses 2012: $100,704Net Income 2012: $180,0442012Expenses 2013: $133,8692013Revenue 2014: $343,442Expenses 2014: $194,812Net Income 2014: $148,6302014Revenue 2015: $286,605Expenses 2015: $185,148Net Income 2015: $101,4572015Revenue 2016: $235,598Expenses 2016: $204,131Net Income 2016: $31,4672016Revenue 2017: $189,760Expenses 2017: $207,779Net Income 2017: -$18,0192017Revenue 2018: $132,250Expenses 2018: $175,855Net Income 2018: -$43,6052018Revenue 2019: $156,307Expenses 2019: $183,979Net Income 2019: -$27,6722019Revenue 2020: $144,011Expenses 2020: $197,109Net Income 2020: -$53,0982020Revenue 2021: $110,030Expenses 2021: $152,103Net Income 2021: -$42,0732021Revenue 2022: $118,512Expenses 2022: $163,367Net Income 2022: -$44,8552022Revenue 2023: $155,363Expenses 2023: $134,614Net Income 2023: $20,7492023Revenue 2024: $150,408Expenses 2024: $151,747Net Income 2024: -$1,3392024Revenue 2025: $217,371Expenses 2025: $244,366Net Income 2025: -$26,9952025

Highlighted filing

2025

Revenue$217,371
Expenses$244,366
Net Income-$26,995
Open 2025 Filing

Filings

Most recent year

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

Open filing
Assets
$1,114,553
Liabilities
$529,166
Net assets
$585,387
Revenue
$217,371
Expenses
$244,366
Net income
-$26,995
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.11$0.53$0.59$0.22$0.24$0.03
2024Detailed filing. Detailed filing data is available for this year.$1.21$0.60$0.61$0.15$0.15$0.00
2023Detailed filing. Detailed filing data is available for this year.$1.25$0.64$0.61$0.16$0.13$0.02
2022Detailed filing. Detailed filing data is available for this year.$1.26$0.67$0.59$0.12$0.16$0.04
2021Detailed filing. Detailed filing data is available for this year.$1.34$0.70$0.64$0.11$0.15$0.04
2020Detailed filing. Detailed filing data is available for this year.$1.41$0.73$0.68$0.14$0.20$0.05
2019Detailed filing. Detailed filing data is available for this year.$1.50$0.77$0.73$0.16$0.18$0.03
2018Detailed filing. Detailed filing data is available for this year.$1.57$0.81$0.76$0.13$0.18$0.04
2017Detailed filing. Detailed filing data is available for this year.$1.65$0.85$0.80$0.19$0.21$0.02
2016Detailed filing. Detailed filing data is available for this year.$1.75$0.93$0.82$0.24$0.20$0.03
2015Detailed filing. Detailed filing data is available for this year.$1.86$1.07$0.79$0.29$0.19$0.10
2014Detailed filing. Detailed filing data is available for this year.$2.02$1.31$0.71$0.34$0.19$0.15
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.08$1.51$0.56$0.13
2012Summary only. Only limited summary data is available for this year.$1.90$1.78$0.12$0.28$0.10$0.18
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Aug 1, 2024 to Jul 31, 2025
Signed
Nov 25, 2025
Return Version
2024v5.0
Gross Receipts
$217,371
Mission and Program Overview

Mission

Building lease to collegiate chapter

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,175,510$1,104,718▼ $70,792
Rtn Earn Endowment Incm Other Fnds$612,382$585,387▼ $26,995
Cash and Non-Interest-Bearing Accounts$38,408$9,835▼ $28,573
Total Assets$1,213,918$1,114,553▼ $99,365
Liabilities
Unsecured Notes Loans Payable$601,536$529,166▼ $72,370
Total Liabilities$601,536$529,166▼ $72,370
Net Assets / Fund Balance
Total Net Assets Fund Balance$612,382$585,387▼ $26,995
Total Liabilities and Net Assets / Fund Balance$1,213,918$1,114,553▼ $99,365

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,084,718$1,146,599-
Land$20,000--
Compensation and Service Providers
Top Officer Pay80th percentile

Board Members and Trustees

NameTitle
Justin KurtzerPresident
Bobby MartinDirector
Trey PittengerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$217,159
Investment Income
$212
Other Revenue
$0
Change in Net Assets
$-26,995
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$244,366
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
Insurance$34,203--$34,203
Interest$25,258--$25,258
Other Expenses$5,025--$5,025
All Other Expenses$153--$153
Total Functional Expenses$244,366$0$0$244,366
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
Backup withholding compliance
Yes
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
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

“Governing body reviews form 990 with cpa prior to filing.”

Form 990, Page 6, Part VI, Line 19

“No documents available to the public”

Filing and Contact Details

Filer

Filer Name
Sigma Chi Building Corporation
EIN
47-0689933
Phone
4024776745
Address
5533 SOUTH 27TH STREET SUITE 201, LINCOLN, NE 68512

Signing Officer

Name
Trey Pittenger
Title
Treasurer
Phone
4023238998
Signed
2025-11-25
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Trey Pittenger
Voting Board Members
3
Independent Board Members
3
Employees
0

Preparer

Firm
Mph Group LLC
Address
2930 RIDGE LINE RD STE 112, LINCOLN, NE 68516-6031
Preparer
Gerald a Reichart
Phone
4024837512
Raw XML Appendix242 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/GrantsToIndividualsInd0false
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IRS990/GrossReceiptsAmt0217371
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ReturnHeader/TaxPeriodEndDt02025-07-31
ReturnHeader/TaxYr02024

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