Liabilities / Assets
29th percentile
Higher debt load relative to assets than 29% of similar nonprofits.
Sigma Nu Fraternity Inc
EIN 54-0628798 • 501(c)7 • Lexington, VA
Profile
To develop ethical leaders inspired by the principles of love, honor and truth. To foster the personal growth of each man's mind, heart and character. To perpetuate lifelong friendships and commitment to the fraternity.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.22x
Liabilities / Revenue
25th percentile
Higher debt load relative to revenue than 25% of similar nonprofits.
Net Margin
14th percentile
Higher net margin than 14% of similar nonprofits.
Top Officer Pay
99th percentile
Higher top officer pay than 99% of similar nonprofits.
Top officer pay equals 4.8% of source-year revenue.
Asset Growth
5th percentile
Faster asset growth than 5% of similar nonprofits.
Revenue Growth
91st percentile
Faster revenue growth than 91% of similar nonprofits.
Balance Sheet
Assets
Down$9,914,621
Down $1,053,751 (-9.6%) from 2023
Liabilities
Down$2,137,422
Down $487,882 (-19%) from 2023
Net Assets
Down$7,777,199
Down $565,869 (-6.8%) from 2023
Revenue
Up$8,030,951
Up $1,739,079 (+28%) from 2023
Expenses
Up$8,628,313
Up $2,639,009 (+44%) from 2023
Net Income
Down-$597,362
Down $899,930 (-297%) from 2023
Trend Graphs
Filings
Most recent year
2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.
- Assets
- $9,914,621
- Liabilities
- $2,137,422
- Net assets
- $7,777,199
- Revenue
- $8,030,951
- Expenses
- $8,628,313
- Net income
- -$597,362
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jul 1, 2023 to Jun 30, 2024
- Signed
- May 15, 2025
- Return Version
- 2023v6.0
- Gross Receipts
- $8,302,683
Mission and Program Overview
Mission
To develop ethical leaders inspired by the principles of love, honor and truth. To foster the personal growth of each man's mind, heart and character. To perpetuate lifelong friendships and commitment to the fraternity.
To develop ethical leaders for society through the personal development of members.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Savings and Temporary Cash Investments | $582,729 | $3,609,595 | ▲ $3,026,866 |
| Investments in Publicly Traded Securities | $4,335,460 | $2,675,210 | ▼ $1,660,250 |
| Other Notes and Loans Receivable, Net | $429,133 | $1,086,687 | ▲ $657,554 |
| Accounts Receivable | $620,875 | $909,095 | ▲ $288,220 |
| Prepaid Expenses and Deferred Charges | $1,362,731 | $511,843 | ▼ $850,888 |
| Inventories for Sale or Use | $116,004 | $118,044 | ▲ $2,040 |
| Land, Buildings, and Equipment, Net | $219,016 | $24,829 | ▼ $194,187 |
| Cash and Non-Interest-Bearing Accounts | $2,556,897 | $24,238 | ▼ $2,532,659 |
| Intangible Assets | $14,733 | $12,420 | ▼ $2,313 |
| Total Assets | $10,968,372 | $9,914,621 | ▼ $1,053,751 |
| Other Assets Total | $730,794 | $942,660 | ▲ $211,866 |
| Liabilities | |||
| Other Liabilities | $1,324,729 | $1,454,438 | ▲ $129,709 |
| Deferred Revenue | $836,989 | $476,911 | ▼ $360,078 |
| Accounts Payable and Accrued Expenses | $359,023 | $206,073 | ▼ $152,950 |
| Mortgage Notes Payable Secured by Investment Property | $104,563 | $0 | ▼ $104,563 |
| Total Liabilities | $2,625,304 | $2,137,422 | ▼ $487,882 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $8,343,068 | $7,777,199 | ▼ $565,869 |
| Total Net Assets Fund Balance | $8,343,068 | $7,777,199 | ▼ $565,869 |
| Total Liabilities and Net Assets / Fund Balance | $10,968,372 | $9,914,621 | ▼ $1,053,751 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $24,829 | $269,984 | $294,813 |
| Other Assets Org | $942,660 | - | - |
Endowment Activity
| Period | Beginning | Contrib. | Gain/Loss | Other Uses | End |
|---|---|---|---|---|---|
| 2023 | $403,890 | - | ▼ $1,822,506 | - | $-1,418,616 |
| 2022 | $322,899 | - | ▲ $80,991 | - | $403,890 |
| 2021 | $875,490 | - | ▼ $552,591 | - | $322,899 |
| 2020 | $569,312 | - | ▲ $306,178 | - | $875,490 |
| 2019 | $619,772 | - | ▼ $50,460 | - | $569,312 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| R Bradley Beacham | Executive Director | FT | $322,072 | $65,845 | $387,917 |
| Nicholas L Murphy | Chief Financial Officer | FT | $182,068 | $19,390 | $201,458 |
Board Members and Trustees
| Name | Title |
|---|---|
| Jason M Lyons | Grand Treasurer |
| Maury D Gaston | Regent |
| Stephen E Ratterman Sr | Regent-elect |
| Albert W Wurster | Vice Regent |
| David J Glassman | Vice Regent |
| R Michael Barry Jr | Vice Regent |
| Shon M Christy | Vice Regent |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $2,638,678
- Program Service Revenue
- $863,393
- Investment Income
- $568,483
- Other Revenue
- $3,960,397
- Change in Net Assets
- $-597,362
Audited Revenue Reconciliation
- Revenue per Audited Statements
- $7,397,525
- Revenue Not Reported on Financial Statements
- $633,426
- Revenue Not Reported on Form 990
- $297,177
- Other Revenue Adjustments
- $614,271
- Total Revenue per Audited Statements
- $7,694,702
- Total Revenue per Form 990
- $8,030,951
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $6,680,235 |
| Salaries, Compensation, and Employee Benefits | $1,948,078 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | - | - | - | $1,542,212 |
| Insurance | - | - | - | $1,384,740 |
| Travel | - | - | - | $922,321 |
| Fees for Services Other | - | - | - | $395,311 |
| Occupancy | - | - | - | $365,200 |
| All Other Expenses | - | - | - | $181,140 |
| Other Employee Benefits | - | - | - | $169,683 |
| Payroll Taxes | - | - | - | $155,988 |
| Pension Plan Contributions | - | - | - | $80,195 |
| Other Expenses | - | - | - | $66,412 |
| Fees for Services Legal | - | - | - | $59,638 |
| Depreciation Depletion | - | - | - | $50,055 |
| Office Expenses | - | - | - | $42,895 |
| Fees for Service Investment Mgmnt Fees | - | - | - | $19,155 |
| Fees for Services Accounting | - | - | - | $16,000 |
| Advertising | - | - | - | $1,000 |
| Total Functional Expenses | $0 | $0 | $0 | $8,628,313 |
Audited Expense Reconciliation
| Line Item | Amount |
|---|---|
| Total Expenses per Audited Statements | $8,662,976 |
| Total Expenses per Form 990 | $8,628,313 |
| Expenses per Audited Statements | $8,397,292 |
| Expenses Not Reported on Form 990 | $265,684 |
| Expenses Not Reported on Financial Statements | $231,021 |
| Other Expense Adjustments | $211,866 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
Political and Lobbying Activity
- Political campaign activity
- No
- Subject to proxy tax
- No
Debt and Bond Financing
Other Reported Liabilities
| Liability | Amount |
|---|---|
| Risk Reduction Liability | $861,000 |
| Chapter Deposits | $593,438 |
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- No
- Annual disclosure for covered persons
- Yes
- Audit committee
- Yes
- 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
- Yes
- Other officer compensation reviewed
- Yes
- Conflict-of-interest policy
- Yes
- Audited financial statements prepared
- No
- Key decisions subject to board approval
- Yes
- Management duties delegated
- No
Governance Explanations
Form 990, Part VI, Section A, Line 6
“Any initiated member in good standing is considered a member of sigma nu fraternity, inc.”
Form 990, Part VI, Section A, Line 7A
“Each collegiate chapter elects two delegates, each alumni chapter elects one delegate and all current and certain past grand officers have one vote at grand chapter, which elects the high council (board of directors).”
Form 990, Part VI, Section A, Line 7B
“Grand chapter has the ultimate authority on all decisions.”
Form 990, Part VI, Section B, Line 11B
“The 990 is distributed to the high council (board of directors) for review prior to filing.”
Form 990, Part VI, Section B, Line 12C
“When a conflict of interest arises, prior to any business being conducted, the executive director reports the matter to the high council (board of directors) for disposition in accordance with applicable laws and regulations, which include, but are not limited to, the review of competing bids for such business activity and before engaging in any business that the nature of the relationship will be defined in writing. If any conflict of interest involves a member of the high council, that member recuses himself from any discussion, consideration, and/or voting on such matters.”
Form 990, Part VI, Section B, Line 15
“In determining the compensation for the executive director and other key employees the high council (board of directors) or executive director, as applicable, reviews compensation table publications from asae (american society of association executives) to obtain comparable data.”
Form 990, Part VI, Section C, Line 19
“The organization makes its governing documents, conflict of interest policy and financial statements available to the public upon written request.”
Part VII, Column D
“Executive director r. Bradley beacham is a shared employee between sigma nu fraternity, inc. And sigma nu educational foundation, inc. Sigma nu educational foundation reimburses sigma nu fraternity based on time spent working for sigma nu educational foundation, approximately 15 hours per week, at a predetermined hourly compensation rate plus applicable tax and benefits expense. Chief financial officer nicholas l. Murphy is a shared employee between sigma nu fraternity, inc. And sigma nu educational foundation, inc. Sigma nu educational foundation reimburses sigmu nu fraternity for a portion of his salary. His time is split between the two organizations, approximately 35 hours per week to the fraternity and 25 hours to the foundation.”
Filing and Contact Details
Filer
- Filer Name
- Sigma Nu Fraternity Inc
- EIN
- 54-0628798
- Phone
- 5404631869
- Address
- PO BOX 1869, LEXINGTON, VA 24450
Signing Officer
- Name
- Nicholas L Murphy
- Title
- Chief Financial Officer
- Phone
- 5404631869
- Signed
- 2025-05-15
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Nicholas L Murphy
- Formed
- 1869
- Legal Domicile
- Va
- Voting Board Members
- 7
- Independent Board Members
- 7
- Employees
- 31
- Volunteers
- 2,144
Preparer
- Firm
- Brown Edwards & Company Llp
- Address
- 3906 ELECTRIC ROAD, ROANOKE, VA 24018
- Preparer
- Patrick Pittman
- Phone
- 5403450936
Supplemental Narrative
Additional Explanations
Part XII, Line 2C
“Process has not changed from prior year.”
Financial Statement Notes
PART III, LINE 4:
“Historical documents, photos, films, audio recordings and other digital media are preserved for the historical record of sigma nu fraternity for the benefit of current and future members.”
PART X, LINE 2:
“The fraternity is exempt from federal income taxes on membership related income under the internal revenue code section 501(c)(7). Interest, dividends, and realized gains from securities and certain other forms of revenue are subject to federal income taxes as non-membership income except to the extent such income is utilized or designated (set aside) for charitable or educational purposes. The fraternity does set aside non-member income, with the exception of investment income from investments reserved for the payment of claims under self-insured retention requirements. The fraternity follows the provisions of accounting for uncertainty in income tax positions as required by the income taxes topic of the financial accounting standards board (fasb) accounting standards codification (asc); however, management does not believe it is exposed to any such positions as they are defined in this guidance. The fraternity files form 990, return of organization exempt from income tax and form 990-t, exempt organization business income tax return, annually with the united states department of treasury. The internal revenue code and applicable state statutes provide that income and expenses of the fraternity's subsidiary, fifth point properties, llc, are not separately taxable to the limited liability company, but rather accrue directly to sigma nu fraternity, inc.”
PART XI, LINE 2D - OTHER ADJUSTMENTS:
“RENTAL EXPENSES 265,684.”
PART XI, LINE 4B - OTHER ADJUSTMENTS:
“Gain on investment in frmt 211,866. Sale of real estate 402,405.”
PART XII, LINE 2D - OTHER ADJUSTMENTS:
“RENTAL EXPENSES 265,684.”
PART XII, LINE 4B - OTHER ADJUSTMENTS:
“Gain on investment in frmt 211,866.”
Raw XML AppendixShowing 400 of 553 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.
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| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 7 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 2 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartVIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIIInd | 0 | X |
| IRS990/InitiationFeesAndCapContriAmt | 0 | 1169630 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 1384740 |
| IRS990/IntangibleAssetsGrp/BOYAmt | 0 | 14733 |
| IRS990/IntangibleAssetsGrp/EOYAmt | 0 | 12420 |
| IRS990/InventoriesForSaleOrUseGrp/BOYAmt | 0 | 116004 |
| IRS990/InventoriesForSaleOrUseGrp/EOYAmt | 0 | 118044 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 23534 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 152129 |
| IRS990/InvestmentIncomeGrp/UnrelatedBusinessRevenueAmt | 0 | 128595 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 4335460 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 2675210 |
| IRS990/IRPDocumentCnt | 0 | 4 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 269984 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 219016 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 24829 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 294813 |
| IRS990/LegalDomicileStateCd | 0 | VA |
| IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt | 0 | 0 |
| IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt | 0 | 0 |
| IRS990/LessRentalExpensesGrp/RealAmt | 0 | 265684 |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 1 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembershipDuesAmt | 0 | 2638678 |
| IRS990/MembersOrStockholdersInd | 0 | 1 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MiscellaneousRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 1475 |
| IRS990/MiscellaneousRevenueGrp/TotalRevenueColumnAmt | 0 | 1475 |
| IRS990/MissionDesc | 0 | TO DEVELOP ETHICAL LEADERS INSPIRED BY THE PRINCIPLES OF LOVE, HONOR AND TRUTH. TO FOSTER THE PERSONAL GROWTH OF EACH MAN'S MIND, HEART AND CHARACTER. TO PERPETUATE LIFELONG FRIENDSHIPS AND COMMITMENT TO THE FRATERNITY. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt | 0 | 104563 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 8343068 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 7777199 |
| IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt | 0 | 402405 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 416354 |
| IRS990/NetGainOrLossInvestmentsGrp/UnrelatedBusinessRevenueAmt | 0 | 13949 |
| IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt | 0 | 6380 |
| IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 6380 |
| IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt | 0 | -79214 |
| IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | -79214 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 77707 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | 31493 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 8343068 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 7777199 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 365200 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 42895 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 730794 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 942660 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 169683 |
| IRS990/OtherExpensesGrp/Desc | 0 | GIFTS, AWARDS & CONTRIB |
| IRS990/OtherExpensesGrp/Desc | 1 | BAD DEBT |
| IRS990/OtherExpensesGrp/Desc | 2 | UNDERWRITING CONTINGENC |
| IRS990/OtherExpensesGrp/Desc | 3 | MEMBERSHIP MATERIALS |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 2209766 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 678491 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 288111 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 66412 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 1324729 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 1454438 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 900099 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 1 | 900099 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 2 | 900099 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | RISK REDUCTION |
| IRS990/OtherRevenueMiscGrp/Desc | 1 | OTHER INCOME |
| IRS990/OtherRevenueMiscGrp/Desc | 2 | GAIN ON INVESTMENT OF |
| IRS990/OtherRevenueMiscGrp/ExclusionAmt | 0 | 211866 |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 3181824 |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 1 | 486271 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 3181824 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 1 | 486271 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 2 | 211866 |
| IRS990/OtherRevenueTotalAmt | 0 | 3881436 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 1542212 |
| IRS990/OthNotesLoansReceivableNetGrp/BOYAmt | 0 | 429133 |
| IRS990/OthNotesLoansReceivableNetGrp/EOYAmt | 0 | 1086687 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 155988 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 80195 |
| IRS990/PoliciesReferenceChaptersInd | 0 | 1 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 1362731 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 511843 |
| IRS990/PrincipalOfficerNm | 0 | NICHOLAS L MURPHY |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 900099 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | CONCLAVE REVENUE |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 863393 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 863393 |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | COLLEGIATE HOUSING AND REAL ESTATE SERVICES PROVIDE HOUSING FOR UNDERGRADUATE MEMBERS, SERVICES TO LOCAL CHAPTERS AND HOUSE CORPORATIONS AND EXPERTISE IN REAL ESTATE MANAGEMENT AND TRANSACTIONS. |
| IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt | 0 | 265684 |
| IRS990/ProgSrvcAccomActy3Grp/Desc | 0 | CONCLAVES EXPENSE IS FOR HOSTING GRAND CHAPTER, WHICH IS A BIANNUAL LEGISLATIVE AND EDUCATIONAL CONVENTION ATTENDED BY COLLEGIATE AND ALUMNI MEMBERS. |
| IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt | 0 | 863393 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 2220083 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 125690 |
| IRS990/PYOtherExpensesAmt | 0 | 4117723 |
| IRS990/PYOtherRevenueAmt | 0 | 3656793 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 289306 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 302568 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 1871581 |
| IRS990/PYTotalExpensesAmt | 0 | 5989304 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 6291872 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -597362 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 1 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/RentalIncomeOrLossGrp/RealAmt | 0 | -79214 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 1 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 1 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt | 0 | 151795 |
| IRS990/RoyaltiesRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 151795 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 582729 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 3609595 |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleD/CollectionUsedPreservationInd | 0 | X |
| IRS990ScheduleD/CollectionUsedPubExhibitionInd | 0 | X |
| IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 403890 |
| IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt | 0 | -1418616 |
| IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | -1822506 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 322899 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 403890 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 80991 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 875490 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 322899 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | -552591 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 569312 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 875490 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 306178 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 619772 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 569312 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | -50460 |
| IRS990ScheduleD/EndowmentsHeldRelatedOrgInd | 0 | 0 |
| IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd | 0 | 0 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 24829 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 269984 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 294813 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 265684 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 231021 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 8397292 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/InvestmentExpensesNotIncld2Amt | 0 | 19155 |
| IRS990ScheduleD/InvestmentExpensesNotIncldAmt | 0 | 19155 |
| IRS990ScheduleD/NetUnrealizedGainsInvstAmt | 0 | 31493 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 0 | 942660 |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 0 | INVESTMENT IN FRMT, LTD. |
| IRS990ScheduleD/OtherExpensesIncludedAmt | 0 | 265684 |
| IRS990ScheduleD/OtherExpensesNotIncludedAmt | 0 | 211866 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 593438 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 861000 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | CHAPTER DEPOSITS |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | RISK REDUCTION LIABILITY |
| IRS990ScheduleD/OtherRevenueAmt | 0 | 265684 |
| IRS990ScheduleD/OtherRevenuesNotIncludedAmt | 0 | 614271 |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 297177 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 633426 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 7397525 |
| IRS990ScheduleD/SolicitedAssetsSaleInd | 0 | 0 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | HISTORICAL DOCUMENTS, PHOTOS, FILMS, AUDIO RECORDINGS AND OTHER DIGITAL MEDIA ARE PRESERVED FOR THE HISTORICAL RECORD OF SIGMA NU FRATERNITY FOR THE BENEFIT OF CURRENT AND FUTURE MEMBERS. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | THE FRATERNITY IS EXEMPT FROM FEDERAL INCOME TAXES ON MEMBERSHIP RELATED INCOME UNDER THE INTERNAL REVENUE CODE SECTION 501(C)(7). INTEREST, DIVIDENDS, AND REALIZED GAINS FROM SECURITIES AND CERTAIN OTHER FORMS OF REVENUE ARE SUBJECT TO FEDERAL INCOME TAXES AS NON-MEMBERSHIP INCOME EXCEPT TO THE EXTENT SUCH INCOME IS UTILIZED OR DESIGNATED (SET ASIDE) FOR CHARITABLE OR EDUCATIONAL PURPOSES. THE FRATERNITY DOES SET ASIDE NON-MEMBER INCOME, WITH THE EXCEPTION OF INVESTMENT INCOME FROM INVESTMENTS RESERVED FOR THE PAYMENT OF CLAIMS UNDER SELF-INSURED RETENTION REQUIREMENTS. THE FRATERNITY FOLLOWS THE PROVISIONS OF ACCOUNTING FOR UNCERTAINTY IN INCOME TAX POSITIONS AS REQUIRED BY THE INCOME TAXES TOPIC OF THE FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ACCOUNTING STANDARDS CODIFICATION (ASC); HOWEVER, MANAGEMENT DOES NOT BELIEVE IT IS EXPOSED TO ANY SUCH POSITIONS AS THEY ARE DEFINED IN THIS GUIDANCE. THE FRATERNITY FILES FORM 990, RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX AND FORM 990-T, EXEMPT ORGANIZATION BUSINESS INCOME TAX RETURN, ANNUALLY WITH THE UNITED STATES DEPARTMENT OF TREASURY. THE INTERNAL REVENUE CODE AND APPLICABLE STATE STATUTES PROVIDE THAT INCOME AND EXPENSES OF THE FRATERNITY'S SUBSIDIARY, FIFTH POINT PROPERTIES, LLC, ARE NOT SEPARATELY TAXABLE TO THE LIMITED LIABILITY COMPANY, BUT RATHER ACCRUE DIRECTLY TO SIGMA NU FRATERNITY, INC. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 2 | RENTAL EXPENSES 265,684. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 3 | GAIN ON INVESTMENT IN FRMT 211,866. SALE OF REAL ESTATE 402,405. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 4 | RENTAL EXPENSES 265,684. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 5 | GAIN ON INVESTMENT IN FRMT 211,866. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART III, LINE 4: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | PART X, LINE 2: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | PART XI, LINE 2D - OTHER ADJUSTMENTS: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | PART XI, LINE 4B - OTHER ADJUSTMENTS: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | PART XII, LINE 2D - OTHER ADJUSTMENTS: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | PART XII, LINE 4B - OTHER ADJUSTMENTS: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 24829 |
| IRS990ScheduleD/TotalBookValueOtherAssetsAmt | 0 | 942660 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 8628313 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 1454438 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 8030951 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 7694702 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 8662976 |
| IRS990ScheduleJ/BoardOrCommitteeApprovalInd | 0 | X |
| IRS990ScheduleJ/CompensationCommitteeInd | 0 | X |
| IRS990ScheduleJ/CompensationSurveyInd | 0 | X |
| IRS990ScheduleJ/EquityBasedCompArrngmInd | 0 | 0 |
| IRS990/ScheduleJRequiredInd | 0 | 1 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt | 0 | 322072 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt | 1 | 182068 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount | 0 | 59178 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount | 1 | 18150 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt | 0 | 6667 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt | 1 | 1240 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 0 | R BRADLEY BEACHAM |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 1 | NICHOLAS L MURPHY |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 0 | EXECUTIVE DIRECTOR |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 1 | CHIEF FINANCIAL OFFICER |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt | 0 | 387917 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt | 1 | 201458 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt | 1 | 0 |
| IRS990ScheduleJ/SeverancePaymentInd | 0 | 0 |
| IRS990ScheduleJ/SupplementalNonqualRtrPlanInd | 0 | 0 |
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