Civic Intelligence

Sigma Nu Building Association of Nebraska Delta Eta Chapter

EIN 47-6033780 • 501(c)2 • Elkhorn, NE

Profile

Social fraternity housing

806 Elk Ridge DrElkhorn, NE 68022-6490

n/A

Siviq Scores

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

Liabilities / Assets

70th percentile

0.18x

Higher debt load relative to assets than 70% of similar nonprofits.

501(c)2 • <$500k nonprofits • Source year 2017

Liabilities / Revenue

76th percentile

0.55x

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

501(c)2 • <$500k nonprofits • Source year 2017

Net Margin

68th percentile

18%

Higher net margin than 68% of similar nonprofits.

501(c)2 • <$500k nonprofits • Source year 2017

Top Officer Pay

93rd percentile

$0

Higher top officer pay than 93% of similar nonprofits.

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

501(c)2 • <$500k nonprofits • Source year 2013

Asset Growth

91st percentile

13%

Faster asset growth than 91% of similar nonprofits.

501(c)2 • <$500k nonprofits • Annualized from 2015 to 2017

Revenue Growth

89th percentile

45%

Faster revenue growth than 89% of similar nonprofits.

501(c)2 • <$500k nonprofits • Annualized from 2015 to 2017

Balance Sheet
Liabilities / Assets70th percentile

Assets

Up

$197,013

Up $42,366 (+27%) from 2015

Liabilities

Down

$35,734

Down $9,289 (-21%) from 2015

Net Assets

Up

$161,279

Up $51,655 (+47%) from 2015

Operations
Liabilities / Revenue76th percentileNet Margin68th percentile

Revenue

Up

$65,492

Up $34,398 (+111%) from 2015

Expenses

Up

$53,615

Up $17,985 (+50%) from 2015

Net Income

Up

$11,877

Up $16,413 (+362%) from 2015

Trend Graphs

Balance Sheet Trend

Asset Growth91st percentile

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

$200K$150K$100K$50K$0Assets 2010: $62,060Liabilities 2010: $12,010Net Assets 2010: $50,0502010Assets 2011: $60,327Net Assets 2011: $60,3272011Assets 2012: $57,390Liabilities 2012: $27,270Net Assets 2012: $30,1202012Assets 2013: $128,908Liabilities 2013: $89,334Net Assets 2013: $39,5742013Assets 2014: $172,120Liabilities 2014: $57,960Net Assets 2014: $114,1602014Assets 2015: $154,647Liabilities 2015: $45,023Net Assets 2015: $109,6242015Assets 2017: $197,013Liabilities 2017: $35,734Net Assets 2017: $161,2792017

Highlighted filing

2017

Assets$197,013
Liabilities$35,734
Net Assets$161,279
Open 2017 Filing

Operations Trend

Revenue Growth89th percentile

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

$150K$100K$50K$0-$50K-$100KRevenue 2010: $80,348Expenses 2010: $71,531Net Income 2010: $8,8172010Revenue 2011: $83,798Expenses 2011: $73,521Net Income 2011: $10,2772011Revenue 2012: $48,759Expenses 2012: $78,966Net Income 2012: -$30,2072012Revenue 2013: $56,893Expenses 2013: $112,799Net Income 2013: -$55,9062013Revenue 2014: $121,174Expenses 2014: $82,902Net Income 2014: $38,2722014Revenue 2015: $31,094Expenses 2015: $35,630Net Income 2015: -$4,5362015Revenue 2017: $65,492Expenses 2017: $53,615Net Income 2017: $11,8772017

Highlighted filing

2017

Revenue$65,492
Expenses$53,615
Net Income$11,877
Open 2017 Filing

Filings

Most recent year

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

Open filing
Assets
$197,013
Liabilities
$35,734
Net assets
$161,279
Revenue
$65,492
Expenses
$53,615
Net income
$11,877
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2017Detailed filing. Detailed filing data is available for this year.$1.97$0.36$1.61$0.65$0.54$0.12
2015Detailed filing. Detailed filing data is available for this year.$1.55$0.45$1.10$0.31$0.36$0.05
2014Detailed filing. Detailed filing data is available for this year.$1.72$0.58$1.14$1.21$0.83$0.38
2013Detailed filing. Detailed filing data is available for this year.$1.29$0.89$0.40$0.57$1.13$0.56
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.57$0.27$0.30$0.49$0.79$0.30
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.60$0.60$0.84$0.74$0.10
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.62$0.12$0.50$0.80$0.72$0.09
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Apr 17, 2018
Return Version
2017v2.2
Gross Receipts
$65,492
Mission and Program Overview

Mission

Social fraternity housing

Program Services

DescriptionGrantsExpenses
HOUSING FOR 50 UNIVERSITY OF NEBRASKA LINCOLN FRATERNITY MEMBERS WAS PROVIDED. ALUMNI ADVISING OF CHAPTER MEMBERS AND ALUMNI GATHERINGS WERE PROVIDED.--
Compensation and Service Providers
Top Officer Pay93rd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
DAVID ALBERSPresidentPT$0--
MIKE ARMSTRONGTreasurer-$0--
KEVIN OLIVERSecr/Bldg MgrPT$0--
ZACHARY GEMARChapter Advis0r-$0--
Filing and Contact Details

Filer

Filer Name
Sigma Nu Building Association
EIN
47-6033780
Phone
4029608739
Address
806 ELK RIDGE DR, ELKHORN, NE 68022-6490

Signing Officer

Name
Mike Armstrong
Title
Treasurer
Phone
4029608739
Signed
2018-04-17
Discuss with paid preparer
Yes

Preparer

Firm
Clements and Drevo
Address
PO Box 267, Elmwood, NE 68349
Preparer
Robert K Clements
Phone
4029944000
Supplemental Narrative

Additional Explanations

Form 990EZ, Part I, Line 8

“Fraternity building rent 400.”

Form 990EZ, Part I, Line 8

“Chapter reimbursement 5587.”

Form 990EZ, Part I, Line 16

“LOAN INTEREST 2159.”

Form 990EZ, Part I, Line 16

“Building insurance 15051.”

Form 990EZ, Part I, Line 16

“Building repair & renovation 14661.”

Form 990EZ, Part I, Line 16

“Miscellaneous expense 324.”

Form 990EZ, Part I, Line 16

“Depreciation 7528.”

Form 990EZ, Part I, Line 16

“REAL ESTATE TAXES 11514.”

Form 990EZ, Part I, Line 16

“TAX - OTHER 100.”

Form 990EZ, Part I, Line 16

“REIMBURSEMENT 727.”

Form 990EZ, Part I, Line 20

“Renovation increase in value of bldg 14661.”

Form 990EZ, Part I, Line 20

“Depreciation - automatic, don't adjust here 0.”

Form 990EZ, Part II, Line 26

“Loans outstanding (missed on 2016 return) 37319. 35734.”

Raw XML Appendix139 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
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0MIKE ARMSTRONG
IRS990EZ/BooksInCareOfDetail/PhoneNum04029608739
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt018257 FARNAM ST
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0ELKHORN
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0NE
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd068022
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt01082
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt018901
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt059473
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt011877
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0172060
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0197013
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GainOrLossFromSaleOfAssetsAmt00
IRS990EZ/GamingGrossIncomeAmt00
IRS990EZ/GrossProfitLossSlsOfInvntryAmt00
IRS990EZ/GrossReceiptsAmt065492
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt032
IRS990EZ/LandAndBuildingsGrp/BOYAmt0170978
IRS990EZ/LandAndBuildingsGrp/EOYAmt0178112
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt00
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0134741
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0161279
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0134741
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0161279
IRS990EZ/OccupancyRentUtltsAndMaintAmt01551
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt05.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt11.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt26.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt31.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0DAVID ALBERS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1MIKE ARMSTRONG
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2KEVIN OLIVER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3ZACHARY GEMAR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2SECR/BLDG MGR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3CHAPTER ADVIS0R
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherChangesInNetAssetsAmt014661
IRS990EZ/OtherExpensesTotalAmt052064
IRS990EZ/OtherRevenueTotalAmt05987
IRS990EZ/PrimaryExemptPurposeTxt0SOCIAL FRATERNITY HOUSING
IRS990EZ/ProgramServiceRevenueAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0HOUSING FOR 50 UNIVERSITY OF NEBRASKA LINCOLN FRATERNITY MEMBERS WAS PROVIDED. ALUMNI ADVISING OF CHAPTER MEMBERS AND ALUMNI GATHERINGS WERE PROVIDED.
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SpecialEventsNetIncomeLossAmt00
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt037319
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt035734
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt053615
IRS990EZ/TotalRevenueAmt065492
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FRATERNITY BUILDING RENT 400.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1CHAPTER REIMBURSEMENT 5587.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2LOAN INTEREST 2159.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3BUILDING INSURANCE 15051.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4BUILDING REPAIR & RENOVATION 14661.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5MISCELLANEOUS EXPENSE 324.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Depreciation 7528.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7REAL ESTATE TAXES 11514.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8TAX - OTHER 100.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9REIMBURSEMENT 727.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10RENOVATION INCREASE IN VALUE OF BLDG 14661.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11DEPRECIATION - AUTOMATIC, DON'T ADJUST HERE 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12LOANS OUTSTANDING (MISSED ON 2016 RETURN) 37319. 35734.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990EZ, Part I, Line 8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990EZ, Part I, Line 8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Form 990EZ, Part I, Line 20
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Form 990EZ, Part I, Line 20
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Form 990EZ, Part II, Line 26
ReturnHeader/BuildTS02018-06-14 16:35:46Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MIKE ARMSTRONG
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum04029608739
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-04-17
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SIGMA NU BUILDING ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0SIGM
ReturnHeader/Filer/EIN0476033780
ReturnHeader/Filer/PhoneNum04029608739
ReturnHeader/Filer/USAddress/AddressLine1Txt0806 ELK RIDGE DR
ReturnHeader/Filer/USAddress/CityNm0ELKHORN
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NE
ReturnHeader/Filer/USAddress/ZIPCd0680226490
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0EE71175F2E7D9F142C4684DFE4A92A94E293D13B
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0BC32F68485EFC975F52FF5F8ABE6094740F3845D
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0216.229.21.100
ReturnHeader/FilingSecurityInformation/IPDt02018-04-25
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0PD
ReturnHeader/FilingSecurityInformation/IPTm014:08:29
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Clements and Drevo
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO Box 267
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Elmwood
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd068349
ReturnHeader/PreparerPersonGrp/PhoneNum04029944000
ReturnHeader/PreparerPersonGrp/PreparationDt02018-04-25
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ROBERT K CLEMENTS
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02018-04-25T14:08:33-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02017-01-01
ReturnHeader/TaxPeriodEndDt02017-12-31
ReturnHeader/TaxYr02017

Document Assets

No mirrored PDF or thumbnail assets are attached yet.