Civic Intelligence

Sigma Nu Fraternity Inc

990 • Fiscal year 2010 • EIN 54-0628798

Jul 01, 2009 to Jun 30, 2010 • Filed on May 04, 2011

Organization ProfileWWW.SIGMANU.ORG

View Organization Page

PO Box 186924450
Siviq Scores

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

Liabilities / Assets

71st percentile

0.56x

Higher debt load relative to assets than 71% of similar nonprofits.

2010 filings • 501(c)7 • $5M-$10M nonprofits • Source year 2010

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on this filing.

Source year 2010

Net Margin

Score unavailable

No value available

Net margin requires both revenue and expenses on this filing.

Source year 2010

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2010

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2010

Revenue Growth

Score unavailable

No value available

No valid filing value is available for this score.

Balance Sheet
Liabilities / Assets71st percentile

Assets

$6,417,391

No earlier filing loaded for comparison.

Net Assets

$2,815,074

No earlier filing loaded for comparison.

Liabilities

$3,602,317

No earlier filing loaded for comparison.

Revenue And Expenses
Liabilities / RevenueScore unavailableNet MarginScore unavailable

Revenue

-

No earlier filing loaded for comparison.

Expenses

$3,691,194

No earlier filing loaded for comparison.

Net Income

-

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset GrowthScore unavailable

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

$15M$10M$5.0M$0Assets 2010: $6,417,391Liabilities 2010: $3,602,317Net Assets 2010: $2,815,0742010Assets 2011: $6,535,557Liabilities 2011: $3,175,242Net Assets 2011: $3,360,3152011Assets 2012: $6,747,964Liabilities 2012: $2,863,385Net Assets 2012: $3,884,5792012Assets 2013: $7,012,867Liabilities 2013: $2,733,484Net Assets 2013: $4,279,3832013Assets 2014: $8,057,379Liabilities 2014: $3,209,622Net Assets 2014: $4,847,7572014Assets 2015: $8,101,258Liabilities 2015: $2,860,194Net Assets 2015: $5,241,0642015Assets 2016: $8,814,871Liabilities 2016: $3,318,911Net Assets 2016: $5,495,9602016Assets 2017: $8,347,222Liabilities 2017: $2,022,790Net Assets 2017: $6,324,4322017Assets 2018: $8,978,304Liabilities 2018: $2,071,106Net Assets 2018: $6,907,1982018Assets 2019: $8,825,337Liabilities 2019: $1,660,787Net Assets 2019: $7,164,5502019Assets 2020: $9,071,687Liabilities 2020: $1,763,354Net Assets 2020: $7,308,3332020Assets 2021: $9,755,185Liabilities 2021: $1,830,755Net Assets 2021: $7,924,4302021Assets 2022: $9,926,388Liabilities 2022: $2,073,747Net Assets 2022: $7,852,6412022Assets 2023: $10,968,372Liabilities 2023: $2,625,304Net Assets 2023: $8,343,0682023Assets 2024: $9,914,621Liabilities 2024: $2,137,422Net Assets 2024: $7,777,1992024

Highlighted filing

2010

Assets$6,417,391
Liabilities$3,602,317
Net Assets$2,815,074
Open 2010 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$10M$5.0M$0-$5.0MExpenses 2010: $3,691,1942010Expenses 2011: $3,942,5732011Revenue 2012: $4,431,360Expenses 2012: $3,922,304Net Income 2012: $509,0562012Expenses 2013: $4,371,3022013Revenue 2014: $4,739,230Expenses 2014: $3,862,480Net Income 2014: $876,7502014Revenue 2015: $5,180,766Expenses 2015: $4,567,103Net Income 2015: $613,6632015Revenue 2016: $4,719,211Expenses 2016: $4,469,504Net Income 2016: $249,7072016Revenue 2017: $5,714,537Expenses 2017: $4,936,055Net Income 2017: $778,4822017Revenue 2018: $5,179,663Expenses 2018: $4,594,425Net Income 2018: $585,2382018Revenue 2019: $6,387,091Expenses 2019: $6,179,702Net Income 2019: $207,3892019Revenue 2020: $5,791,966Expenses 2020: $5,678,188Net Income 2020: $113,7782020Revenue 2021: $5,465,107Expenses 2021: $5,346,242Net Income 2021: $118,8652021Revenue 2022: $6,498,156Expenses 2022: $5,864,519Net Income 2022: $633,6372022Revenue 2023: $6,291,872Expenses 2023: $5,989,304Net Income 2023: $302,5682023Revenue 2024: $8,030,951Expenses 2024: $8,628,313Net Income 2024: -$597,3622024

Highlighted filing

2010

Revenue-
Expenses$3,691,194
Net Income-
Open 2010 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2009 to Jun 30, 2010
Signed
May 4, 2011
Return Version
2009v1.7
Gross Receipts
$4,702,664
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.

Major Activities

Activity 2
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.
Activity 3
Recruitment and expansion efforts include programs and instructional materials to assist the Fraternity's undergraduate chapters in recruiting new members. Expansion consist primarily of efforts to establish new chapters at institutions where there is currently not an active chapter. Expenditures for these activities include travel, supplies, and educational instructional materials.
Filing and Contact Details

Filer

EIN
54-0628798
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IRS990/Activity2/Description0Collegiate 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.
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IRS990/ActivityOrMissionDescription0To develop ethical leaders for society through the personal development of members.
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IRS990ScheduleD/Form990ScheduleDPartXIV/Explanation0Historical 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/Form990ScheduleDPartXIV/Explanation1The 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. Effective January 1, 2009, the Fraternity adopted 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; 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, annually with the United States Department of Treasury. Such returns for the tax years ended June 30, 2006 through 2009 remain open to potential examination by taxing authorities. 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.
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IRS990ScheduleD/OtherLiabilities/Amount1166000
IRS990ScheduleD/OtherLiabilities/Amount26649
IRS990ScheduleD/OtherLiabilities/Description0CHAPTER DEPOSITS
IRS990ScheduleD/OtherLiabilities/Description1RISK REDUCTION LIABILITY
IRS990ScheduleD/OtherLiabilities/Description2CHECKS ISSUED IN EXCESS OF BANK BALANCES
IRS990ScheduleD/OtherRevenues0642595
IRS990ScheduleD/RevenueNotRptdF9900781945
IRS990ScheduleD/RevenueNotRptdOnFinStmt05417
IRS990ScheduleD/RevenueSubtotal03784991
IRS990ScheduleD/SolicitedAssetsForSale00
IRS990ScheduleD/TotalAdjustments0139350
IRS990ScheduleD/TotalBookValueOtherAssets0723783
IRS990ScheduleD/TotalExpenses03691194
IRS990ScheduleD/TotalExpensesPerForm99003691194
IRS990ScheduleD/TotalOfAmounts0668814
IRS990ScheduleD/TotalOfBookValueLandBuildings01979203
IRS990ScheduleD/TotalRevenue03790408
IRS990ScheduleD/TotalRevenuePerForm99003790408
IRS990ScheduleD/TotExpensesEtcAuditedFinclStmt04328372
IRS990ScheduleD/TotRevenueEtcAuditedFinclStmt04566936
IRS990ScheduleJ/BoardOrCommitteeApproval0X
IRS990ScheduleJ/CompensationCommittee0X
IRS990ScheduleJ/CompensationSurvey0X
IRS990ScheduleJ/EquityBasedCompArrangement00
IRS990ScheduleJ/Form990ScheduleJPartII/BaseCompensationFilingOrg0124589
IRS990ScheduleJ/Form990ScheduleJPartII/BonusFilingOrg021797
IRS990ScheduleJ/Form990ScheduleJPartII/BonusRelatedOrgs00
IRS990ScheduleJ/Form990ScheduleJPartII/CompBasedOnRelatedOrgs00
IRS990ScheduleJ/Form990ScheduleJPartII/CompReportPrior990FilingOrg00
IRS990ScheduleJ/Form990ScheduleJPartII/CompReportPrior990RelatedOrgs00
IRS990ScheduleJ/Form990ScheduleJPartII/DeferredCompFilingOrg00
IRS990ScheduleJ/Form990ScheduleJPartII/DeferredCompRelatedOrgs00
IRS990ScheduleJ/Form990ScheduleJPartII/NameBusiness/BusinessNameLine10R BRADLEY BEACHAM
IRS990ScheduleJ/Form990ScheduleJPartII/NontaxableBenefitsFilingOrg04334
IRS990ScheduleJ/Form990ScheduleJPartII/NontaxableBenefitsRelatedOrgs00
IRS990ScheduleJ/Form990ScheduleJPartII/OtherCompensationFilingOrg00
IRS990ScheduleJ/Form990ScheduleJPartII/OtherCompensationRelatedOrgs00
IRS990ScheduleJ/Form990ScheduleJPartII/TotalCompensationFilingOrg0150720
IRS990ScheduleJ/Form990ScheduleJPartII/TotalCompensationRelatedOrgs00
IRS990/ScheduleJRequired01
IRS990ScheduleJ/SeverancePayment00
IRS990ScheduleJ/SubstantiationRequired01
IRS990ScheduleJ/SupplementalNonqualRetirePlan00
IRS990ScheduleJ/WrittenEmploymentContract0X
IRS990ScheduleO/GeneralExplanation/Explanation0Any initiated member in good standing is considered a member of Sigma Nu Fraternity, Inc.
IRS990ScheduleO/GeneralExplanation/Explanation1Each 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).
IRS990ScheduleO/GeneralExplanation/Explanation2Grand Chapter has the ultimate authority on all decisions.
IRS990ScheduleO/GeneralExplanation/Explanation3The 990 is distributed to the High Council (board of directors) for review prior to filing.
IRS990ScheduleO/GeneralExplanation/Explanation4When 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.
IRS990ScheduleO/GeneralExplanation/Explanation5In 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.
IRS990ScheduleO/GeneralExplanation/Explanation6The organization makes its governing documents, conflict of interest policy and financial statements available to the public upon written request.
IRS990ScheduleO/GeneralExplanation/Explanation7Chief Financial officer, Nicholas L. Murphy is a shared employee between Sigma Nu Fraternity, Inc. and Sigma Nu Educational Foundation, Inc. Sigma Nu Educational Foundation,Inc. reimburses Sigma Nu Fraternity, Inc. 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.
IRS990ScheduleO/GeneralExplanation/Identifier0Form 990, Part VI, Section A, line 6

Document Assets

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Filings

Displayed year

2010 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$6,417,391
Liabilities
$3,602,317
Net assets
$2,815,074
Revenue
-
Expenses
$3,691,194
Net income
-
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.91$2.14$7.78$8.03$8.63$0.60
2023Summary only. Only limited summary data is available for this year.$11.0$2.63$8.34$6.29$5.99$0.30
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.93$2.07$7.85$6.50$5.86$0.63
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$9.76$1.83$7.92$5.47$5.35$0.12
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$9.07$1.76$7.31$5.79$5.68$0.11
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.83$1.66$7.16$6.39$6.18$0.21
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.98$2.07$6.91$5.18$4.59$0.59
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.35$2.02$6.32$5.71$4.94$0.78
2016Summary only. Only limited summary data is available for this year.$8.81$3.32$5.50$4.72$4.47$0.25
2015Detailed filing. Detailed filing data is available for this year.$8.10$2.86$5.24$5.18$4.57$0.61
2014Detailed filing. Detailed filing data is available for this year.$8.06$3.21$4.85$4.74$3.86$0.88
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.01$2.73$4.28$4.37
2012Summary only. Only limited summary data is available for this year.$6.75$2.86$3.88$4.43$3.92$0.51
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.54$3.18$3.36$3.94
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.42$3.60$2.82$3.69