Civic Intelligence

Sigma Nu Building Association of Nebraska Delta Eta Chapter

990EZ • Fiscal year 2013 • EIN 47-6033780

Jan 01, 2013 to Dec 31, 2013 • Filed on May 14, 2014

Organization ProfileN/A
18257 Farnam StElmwood, NE 68022

(402) 960-8739

Siviq Scores

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

Liabilities / Assets

83rd percentile

0.69x

Higher debt load relative to assets than 83% of similar nonprofits.

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

Liabilities / Revenue

76th percentile

1.57x

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

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

Net Margin

7th percentile

-98%

Higher net margin than 7% of similar nonprofits.

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

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.

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

Asset Growth

99th percentile

125%

Faster asset growth than 99% of similar nonprofits.

2013 filings • 501(c)2 • <$500k nonprofits • Annualized from 2012 to 2013

Revenue Growth

77th percentile

17%

Faster revenue growth than 77% of similar nonprofits.

2013 filings • 501(c)2 • <$500k nonprofits • Annualized from 2012 to 2013

Balance Sheet
Liabilities / Assets83rd percentile

Assets

Up

$128,908

Up $71,518 (+125%) from 2012

Net Assets

Up

$39,574

Up $9,454 (+31%) from 2012

Liabilities

Up

$89,334

Up $62,064 (+228%) from 2012

Revenue And Expenses
Liabilities / Revenue76th percentileNet Margin7th percentile

Revenue

Up

$56,893

Up $8,134 (+17%) from 2012

Expenses

Up

$112,799

Up $33,833 (+43%) from 2012

Net Income

Down

-$55,906

Down $25,699 (-85%) from 2012

Historical Trend

Balance Sheet Trend

Asset Growth99th percentile

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

$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

2013

Assets$128,908
Liabilities$89,334
Net Assets$39,574
Open 2013 Filing

Operations Trend

Revenue Growth77th percentile

Revenue, expenses, and net income across loaded years, with this 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

2013

Revenue$56,893
Expenses$112,799
Net Income-$55,906
Open 2013 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
May 14, 2014
Return Version
2013v3.1
Gross Receipts
$56,893
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 Pay81st percentile

Employees

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

Filer

EIN
47-6033780
Phone
4029608739

Signing Officer

Name
Mike Armstrong
Title
Treasurer
Phone
4029608739
Signed
2014-05-14
Discuss with paid preparer
Yes

Preparer

Preparer
Robert K Clements
Phone
4029944000
Supplemental Narrative

Additional Explanations

Form 990EZ, Part I, Line 8

“Fraternity building rent 46400. Misc income-tenant repair reimbursement 10000. Other income 484.”

Form 990EZ, Part I, Line 16

“Rental property expenses 108751. Depreciation 3232. Educational scholarships from savings 0. Alumni event expense 816.”

Form 990EZ, Part I, Line 20

“Building renovation 2013 66468. Less depreciation 2013 -1108.”

Form 990EZ, Part II, Line 26

“Loans outstanding 27270. 89334.”

Raw XML Appendix113 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/AddressLine101749 N 176TH PLAZA
IRS990EZ/BooksInCareOfDetail/USAddress/City0OMAHA
IRS990EZ/BooksInCareOfDetail/USAddress/State0NE
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCode068118
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt07544
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt015826
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt00
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-55906
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt057390
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0128908
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GainOrLossFromSaleOfAssetsAmt00
IRS990EZ/GamingGrossIncomeAmt00
IRS990EZ/GrossProfitLossSlsOfInvntryAmt00
IRS990EZ/GrossReceiptsAmt056893
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt09
IRS990EZ/LandAndBuildingsGrp/BOYAmt049846
IRS990EZ/LandAndBuildingsGrp/EOYAmt0113082
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt00
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt030120
IRS990EZ/NetAssetsOrFundBalancesEOYAmt039574
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt030120
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt039574
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 ADVISER
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherChangesInNetAssetsAmt065360
IRS990EZ/OtherExpensesTotalAmt0112799
IRS990EZ/OtherRevenueTotalAmt056884
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/BOYAmt027270
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt089334
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt0112799
IRS990EZ/TotalRevenueAmt056893
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FRATERNITY BUILDING RENT 46400. MISC INCOME-TENANT REPAIR REIMBURSEMENT 10000. OTHER INCOME 484.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1RENTAL PROPERTY EXPENSES 108751. DEPRECIATION 3232. EDUCATIONAL SCHOLARSHIPS FROM SAVINGS 0. ALUMNI EVENT EXPENSE 816.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2BUILDING RENOVATION 2013 66468. LESS DEPRECIATION 2013 -1108.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3LOANS OUTSTANDING 27270. 89334.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990EZ, Part I, Line 8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990EZ, Part I, Line 20
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990EZ, Part II, Line 26
ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MIKE ARMSTRONG
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum04029608739
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-05-14
ReturnHeader/Filer/BusinessName/BusinessNameLine10SIGMA NU BUILDING ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0SIGM
ReturnHeader/Filer/EIN0476033780
ReturnHeader/Filer/PhoneNum04029608739
ReturnHeader/Filer/USAddress/AddressLine1018257 FARNAM ST
ReturnHeader/Filer/USAddress/City0ELKHORN
ReturnHeader/Filer/USAddress/State0NE
ReturnHeader/Filer/USAddress/ZIPCode068022
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10Clements & Drevo
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine10PO Box 267
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0Elmwood
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0NE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode068349
ReturnHeader/PreparerPersonGrp/PhoneNum04029944000
ReturnHeader/PreparerPersonGrp/PreparationDt02014-05-27
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ROBERT K CLEMENTS
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02014-05-27T10:12:40-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02013-01-01
ReturnHeader/TaxPeriodEndDt02013-12-31
ReturnHeader/TaxYr02013

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2013 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$128,908
Liabilities
$89,334
Net assets
$39,574
Revenue
$56,893
Expenses
$112,799
Net income
-$55,906
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