Civic Intelligence

Sigma Nu Building Association of Nebraska Delta Eta Chapter

990EZ • Fiscal year 2014 • EIN 47-6033780

Jan 01, 2014 to Dec 31, 2014 • Filed on May 08, 2015

Organization ProfileN/A
18257 Farnam StElkhorn, NE 68022

(402) 960-8739

Siviq Scores

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

Liabilities / Assets

75th percentile

0.34x

Higher debt load relative to assets than 75% of similar nonprofits.

2014 filings • 501(c)2 • <$500k nonprofits • Source year 2014

Liabilities / Revenue

67th percentile

0.48x

Higher debt load relative to revenue than 67% of similar nonprofits.

2014 filings • 501(c)2 • <$500k nonprofits • Source year 2014

Net Margin

79th percentile

32%

Higher net margin than 79% of similar nonprofits.

2014 filings • 501(c)2 • <$500k nonprofits • Source year 2014

Top Officer Pay

84th percentile

$0

Higher top officer pay than 84% of similar nonprofits.

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

2014 filings • 501(c)2 • <$500k nonprofits • Source year 2014

Asset Growth

96th percentile

34%

Faster asset growth than 96% of similar nonprofits.

2014 filings • 501(c)2 • <$500k nonprofits • Annualized from 2013 to 2014

Revenue Growth

95th percentile

113%

Faster revenue growth than 95% of similar nonprofits.

2014 filings • 501(c)2 • <$500k nonprofits • Annualized from 2013 to 2014

Balance Sheet
Liabilities / Assets75th percentile

Assets

Up

$172,120

Up $43,212 (+34%) from 2013

Net Assets

Up

$114,160

Up $74,586 (+188%) from 2013

Liabilities

Down

$57,960

Down $31,374 (-35%) from 2013

Revenue And Expenses
Liabilities / Revenue67th percentileNet Margin79th percentile

Revenue

Up

$121,174

Up $64,281 (+113%) from 2013

Expenses

Down

$82,902

Down $29,897 (-27%) from 2013

Net Income

Up

$38,272

Up $94,178 (+168%) from 2013

Historical Trend

Balance Sheet Trend

Asset Growth96th 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

2014

Assets$172,120
Liabilities$57,960
Net Assets$114,160
Open 2014 Filing

Operations Trend

Revenue Growth95th 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

2014

Revenue$121,174
Expenses$82,902
Net Income$38,272
Open 2014 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
May 8, 2015
Return Version
2014v5.0
Gross Receipts
$121,174
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 Pay84th 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
18257 FARNAM ST, ELKHORN, NE 68022

Signing Officer

Name
Mike Armstrong
Title
Treasurer
Phone
4029608739
Signed
2015-05-08
Discuss with paid preparer
Yes

Preparer

Firm
Clements & 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 0. Misc income-tenant repair reimbursement 0.”

Form 990EZ, Part I, Line 16

“Rental property expenses 77755. Educational scholarships from savings 0. Alumni event expense 0. Depreciation 5147.”

Form 990EZ, Part I, Line 20

“Building renovation 36314.”

Form 990EZ, Part II, Line 26

“Loans outstanding 89334. 57960.”

Raw XML Appendix112 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/BOYAmt015826
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt027871
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt0121151
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt038272
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0128908
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0172120
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GainOrLossFromSaleOfAssetsAmt00
IRS990EZ/GamingGrossIncomeAmt00
IRS990EZ/GrossProfitLossSlsOfInvntryAmt00
IRS990EZ/GrossReceiptsAmt0121174
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt023
IRS990EZ/LandAndBuildingsGrp/BOYAmt0113082
IRS990EZ/LandAndBuildingsGrp/EOYAmt0144249
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt00
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt039574
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0114160
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt039574
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0114160
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/OtherChangesInNetAssetsAmt036314
IRS990EZ/OtherExpensesTotalAmt082902
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/BOYAmt089334
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt057960
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt082902
IRS990EZ/TotalRevenueAmt0121174
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FRATERNITY BUILDING RENT 0. MISC INCOME-TENANT REPAIR REIMBURSEMENT 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1RENTAL PROPERTY EXPENSES 77755. EDUCATIONAL SCHOLARSHIPS FROM SAVINGS 0. ALUMNI EVENT EXPENSE 0. DEPRECIATION 5147.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2BUILDING RENOVATION 36314.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3LOANS OUTSTANDING 89334. 57960.
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/BuildTS02016-02-25 16:41:14Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MIKE ARMSTRONG
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum04029608739
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-05-08
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SIGMA NU BUILDING ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0SIGM
ReturnHeader/Filer/EIN0476033780
ReturnHeader/Filer/PhoneNum04029608739
ReturnHeader/Filer/USAddress/AddressLine1Txt018257 FARNAM ST
ReturnHeader/Filer/USAddress/CityNm0ELKHORN
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NE
ReturnHeader/Filer/USAddress/ZIPCd068022
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Clements & Drevo
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO Box 267
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Elmwood
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd068349
ReturnHeader/PreparerPersonGrp/PhoneNum04029944000
ReturnHeader/PreparerPersonGrp/PreparationDt02015-06-08
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ROBERT K CLEMENTS
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02015-06-08T09:27:53-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02014-01-01
ReturnHeader/TaxPeriodEndDt02014-12-31
ReturnHeader/TaxYr02014

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

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

Open filing
Assets
$172,120
Liabilities
$57,960
Net assets
$114,160
Revenue
$121,174
Expenses
$82,902
Net income
$38,272
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