Civic Intelligence

Sigma Nu Fraternity

990EZ • Fiscal year 2021 • EIN 54-0379350

Jul 01, 2020 to Jun 30, 2021 • Filed on May 05, 2022

Organization ProfileN/A
C/O Swisher Johnson PO Box 1489Lexington, VA 24450

(540) 463-7131

Siviq Scores

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

Liabilities / Assets

52nd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2021 filings • 501(c)7 • <$500k nonprofits • Source year 2021

Liabilities / Revenue

52nd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2021 filings • 501(c)7 • <$500k nonprofits • Source year 2021

Net Margin

2nd percentile

-357%

Higher net margin than 2% of similar nonprofits.

2021 filings • 501(c)7 • <$500k nonprofits • Source year 2021

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.

2021 filings • 501(c)7 • <$500k nonprofits • Source year 2021

Asset Growth

14th percentile

-21%

Faster asset growth than 14% of similar nonprofits.

2021 filings • 501(c)7 • <$500k nonprofits • Annualized from 2020 to 2021

Revenue Growth

2nd percentile

-97%

Faster revenue growth than 2% of similar nonprofits.

2021 filings • 501(c)7 • <$500k nonprofits • Annualized from 2020 to 2021

Balance Sheet
Liabilities / Assets52nd percentile

Assets

Down

$99,444

Down $26,474 (-21%) from 2020

Net Assets

Down

$99,444

Down $25,572 (-20%) from 2020

Liabilities

Down

$0

Down $902 (-100%) from 2020

Revenue And Expenses
Liabilities / Revenue52nd percentileNet Margin2nd percentile

Revenue

Down

$7,170

Down $224,843 (-97%) from 2020

Expenses

Down

$32,742

Down $217,382 (-87%) from 2020

Net Income

Down

-$25,572

Down $7,461 (-41%) from 2020

Historical Trend

Balance Sheet Trend

Asset Growth14th percentile

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

$150K$100K$50K$0Assets 2012: $26,232Liabilities 2012: $2,0942012Assets 2013: $44,515Liabilities 2013: $2,507Net Assets 2013: $42,0082013Assets 2015: $52,193Liabilities 2015: $2,062Net Assets 2015: $50,1312015Assets 2016: $70,527Liabilities 2016: $3,262Net Assets 2016: $67,2652016Assets 2017: $119,369Liabilities 2017: $2,333Net Assets 2017: $117,0362017Assets 2018: $148,681Liabilities 2018: $2,311Net Assets 2018: $146,3702018Assets 2019: $144,003Liabilities 2019: $876Net Assets 2019: $143,1272019Assets 2020: $125,918Liabilities 2020: $902Net Assets 2020: $125,0162020Assets 2021: $99,444Liabilities 2021: $0Net Assets 2021: $99,4442021Assets 2022: $97,901Liabilities 2022: $0Net Assets 2022: $97,9012022

Highlighted filing

2021

Assets$99,444
Liabilities$0
Net Assets$99,444
Open 2021 Filing

Operations Trend

Revenue Growth2nd percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$400K$200K$0-$200KRevenue 2012: $183,315Expenses 2012: $186,340Net Income 2012: -$3,0252012Revenue 2013: $231,657Expenses 2013: $213,787Net Income 2013: $17,8702013Revenue 2015: $358,748Expenses 2015: $372,145Net Income 2015: -$13,3972015Revenue 2016: $395,041Expenses 2016: $377,907Net Income 2016: $17,1342016Revenue 2017: $336,985Expenses 2017: $287,214Net Income 2017: $49,7712017Revenue 2018: $369,073Expenses 2018: $339,739Net Income 2018: $29,3342018Revenue 2019: $304,326Expenses 2019: $307,569Net Income 2019: -$3,2432019Revenue 2020: $232,013Expenses 2020: $250,124Net Income 2020: -$18,1112020Revenue 2021: $7,170Expenses 2021: $32,742Net Income 2021: -$25,5722021Revenue 2022: $1,335Expenses 2022: $2,878Net Income 2022: -$1,5432022

Highlighted filing

2021

Revenue$7,170
Expenses$32,742
Net Income-$25,572
Open 2021 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
May 5, 2022
Return Version
2020v4.0
Gross Receipts
$7,170
Mission and Program Overview

Mission

College fraternity house corporation

Program Services

DescriptionGrantsExpenses
PROVIDE ROOM AND BOARD, SUPERVISION, AND ALUMNI CONTACTS FOR UNDERGRADUATE MEMBERS OF A LOCAL CHAPTER OF A NATIONAL FRATERNAL ORGANIZATION ON THE CAMPUS OF AN EDUCATIONAL INSTITUTION--
Compensation and Service Providers
Top Officer Pay93rd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
GREGORY LENNONHouse Corp PPT$0--
CHRISTOPHER BROWNINGHouse Corp TPT$0--
THOMAS TAGLEHouse Corp MPT$0--
DON SKELLYHouse Corp MPT$0--
PAUL REILLYHouse Corp MPT$0--
CARL RETZLOFFHouse Corp MPT$0--
Filing and Contact Details

Filer

Filer Name
Lambda Chap Corp of
EIN
54-0379350
Phone
5404637131
Address
C/O SWISHER JOHNSON PO BOX 1489, LEXINGTON, VA 24450

Signing Officer

Name
Paul Reilly
Title
House Corp Member
Phone
5404637131
Signed
2022-05-05
Discuss with paid preparer
Yes

Preparer

Firm
Swisher & Johnson Cpas Plc
Address
PO DRAWER 1489, LEXINGTON, VA 24450
Preparer
Susan H Johnson CPA
Phone
5404637131
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16

“Expenses bank service charges 60 total 60”

Form 990-ez, Part II, Line 24

“Due from w&l 3,910 0 total 3,910 0”

Form 990-ez, Part II, Line 26

“Accrued payroll taxes 902 0”

Form 990-ez, Part III, Line 28

“Provide room and board, supervision, and alumni contacts for undergraduate members of a local chapter of a national fraternal organization on the campus of an educational institution”

Raw XML Appendix122 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
CompensationExplanation/CompensationExplanationGrp/PersonNm0GREGORY LENNON
CompensationExplanation/CompensationExplanationGrp/PersonNm1CHRISTOPHER BROWNING
CompensationExplanation/CompensationExplanationGrp/PersonNm2THOMAS TAGLE
CompensationExplanation/CompensationExplanationGrp/PersonNm3DON SKELLY
CompensationExplanation/CompensationExplanationGrp/PersonNm4PAUL REILLY
CompensationExplanation/CompensationExplanationGrp/PersonNm5CARL RETZLOFF
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0SWISHER JOHNSON CPAS PLC
IRS990EZ/BooksInCareOfDetail/PhoneNum05404637131
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt059 HUNTER HILL ROAD
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0LEXINGTON
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0VA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd024450
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0122008
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt099444
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-25572
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt02925
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0125918
IRS990EZ/Form990TotalAssetsGrp/EOYAmt099444
IRS990EZ/GrossReceiptsAmt07170
IRS990EZ/GrossReceiptsForPublicUseAmt00
IRS990EZ/GroupExemptionNum00238
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InitiationFeesAndCapContriAmt00
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt07170
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0125016
IRS990EZ/NetAssetsOrFundBalancesEOYAmt099444
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0125016
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt099444
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt05.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt15.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt25.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt35.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt45.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt55.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0GREGORY LENNON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1CHRISTOPHER BROWNING
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2THOMAS TAGLE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3DON SKELLY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4PAUL REILLY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5CARL RETZLOFF
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0HOUSE CORP P
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1HOUSE CORP T
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2HOUSE CORP M
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3HOUSE CORP M
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4HOUSE CORP M
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5HOUSE CORP M
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt03910
IRS990EZ/OtherExpensesTotalAmt060
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0COLLEGE FRATERNITY HOUSE CORPORATION
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0PROVIDE ROOM AND BOARD, SUPERVISION, AND ALUMNI CONTACTS FOR UNDERGRADUATE MEMBERS OF A LOCAL CHAPTER OF A NATIONAL FRATERNAL ORGANIZATION ON THE CAMPUS OF AN EDUCATIONAL INSTITUTION
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt029757
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt0902
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt032742
IRS990EZ/TotalRevenueAmt07170
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EXPENSES BANK SERVICE CHARGES 60 TOTAL 60
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DUE FROM W&L 3,910 0 TOTAL 3,910 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ACCRUED PAYROLL TAXES 902 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3PROVIDE ROOM AND BOARD, SUPERVISION, AND ALUMNI CONTACTS FOR UNDERGRADUATE MEMBERS OF A LOCAL CHAPTER OF A NATIONAL FRATERNAL ORGANIZATION ON THE CAMPUS OF AN EDUCATIONAL INSTITUTION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART II, LINE 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART II, LINE 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990-EZ, PART III, LINE 28
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0PAUL REILLY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0HOUSE CORP MEMBER
ReturnHeader/BusinessOfficerGrp/PhoneNum05404637131
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-05-05
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LAMBDA CHAP CORP OF
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0SIGMA NU FRATERNITY
ReturnHeader/Filer/BusinessNameControlTxt0LAMB
ReturnHeader/Filer/EIN0540379350
ReturnHeader/Filer/PhoneNum05404637131
ReturnHeader/Filer/USAddress/AddressLine1Txt0C/O SWISHER JOHNSON PO BOX 1489
ReturnHeader/Filer/USAddress/CityNm0LEXINGTON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0VA
ReturnHeader/Filer/USAddress/ZIPCd024450
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0201684249
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SWISHER & JOHNSON CPAS PLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO DRAWER 1489
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0LEXINGTON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0VA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd024450
ReturnHeader/PreparerPersonGrp/PhoneNum05404637131
ReturnHeader/PreparerPersonGrp/PreparationDt02022-05-07
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0SUSAN H JOHNSON CPA
ReturnHeader/ReturnTs02022-05-16T08:32:36-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0PAUL
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0REILLY
ReturnHeader/TaxPeriodBeginDt02020-07-01
ReturnHeader/TaxPeriodEndDt02021-06-30
ReturnHeader/TaxYr02020

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2021 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$99,444
Liabilities
$0
Net assets
$99,444
Revenue
$7,170
Expenses
$32,742
Net income
-$25,572
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2022Detailed filing. Detailed filing data is available for this year.$0.98$0.00$0.98$0.01$0.03$0.02
2021Detailed filing. Detailed filing data is available for this year.$0.99$0.00$0.99$0.07$0.33$0.26
2020Detailed filing. Detailed filing data is available for this year.$1.26$0.01$1.25$2.32$2.50$0.18
2019Detailed filing. Detailed filing data is available for this year.$1.44$0.01$1.43$3.04$3.08$0.03
2018Detailed filing. Detailed filing data is available for this year.$1.49$0.02$1.46$3.69$3.40$0.29
2017Summary only. Only limited summary data is available for this year.$1.19$0.02$1.17$3.37$2.87$0.50
2016Summary only. Only limited summary data is available for this year.$0.71$0.03$0.67$3.95$3.78$0.17
2015Summary only. Only limited summary data is available for this year.$0.52$0.02$0.50$3.59$3.72$0.13
2013Summary only. Only limited summary data is available for this year.$0.45$0.03$0.42$2.32$2.14$0.18
2012Summary only. Only limited summary data is available for this year.$0.26$0.02$1.83$1.86$0.03