Civic Intelligence

Sigma Nu Fraternity Inc

990 • Fiscal year 2013 • EIN 54-0628798

Jul 01, 2012 to Jun 30, 2013 • Filed on Feb 17, 2014

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

51st percentile

0.39x

Higher debt load relative to assets than 51% of similar nonprofits.

2013 filings • 501(c)7 • $5M-$10M nonprofits • Source year 2013

Liabilities / Revenue

Score unavailable

No value available

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

Source year 2013

Net Margin

Score unavailable

No value available

Net margin requires both revenue and expenses on this filing.

Source year 2013

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2013

Asset Growth

70th percentile

3.9%

Faster asset growth than 70% of similar nonprofits.

2013 filings • 501(c)7 • $5M-$10M nonprofits • Annualized from 2012 to 2013

Revenue Growth

Score unavailable

No value available

No valid filing value is available for this score.

Balance Sheet
Liabilities / Assets51st percentile

Assets

Up

$7,012,867

Up $264,903 (+3.9%) from 2012

Net Assets

Up

$4,279,383

Up $394,804 (+10%) from 2012

Liabilities

Down

$2,733,484

Down $129,901 (-4.5%) from 2012

Revenue And Expenses
Liabilities / RevenueScore unavailableNet MarginScore unavailable

Revenue

-

No earlier filing loaded for comparison.

Expenses

Up

$4,371,302

Up $448,998 (+11%) from 2012

Net Income

-

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset Growth70th percentile

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

2013

Assets$7,012,867
Liabilities$2,733,484
Net Assets$4,279,383
Open 2013 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

2013

Revenue-
Expenses$4,371,302
Net Income-
Open 2013 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2012 to Jun 30, 2013
Signed
Feb 17, 2014
Return Version
2012v2.1
Gross Receipts
$5,319,501
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
Conclaves expense is for hosting grand chapter, which is a biannual legislative and educational convention attended by collegiate and alumni members.
Filing and Contact Details

Filer

EIN
54-0628798
Raw XML AppendixShowing 400 of 574 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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IRS990ScheduleD/Form990ScheduleDPartXIII/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/Form990ScheduleDPartXIII/Explanation1THE PERMANENT ENDOWMENT FUND IS INVESTED AND UTILIZED FOR RESERVE FUNDS WITH REALIZED INCOME BEING USED FOR EXCLUSIVELY EDUCATIONAL AND CHARITABLE PURPOSES.
IRS990ScheduleD/Form990ScheduleDPartXIII/Explanation2THE 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, 2010 THROUGH 2013 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.
IRS990ScheduleD/Form990ScheduleDPartXIII/Explanation3RENTAL EXPENSE
IRS990ScheduleD/Form990ScheduleDPartXIII/Explanation4RENTAL EXPENSE
IRS990ScheduleD/Form990ScheduleDPartXIII/Identifier0DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS:
IRS990ScheduleD/Form990ScheduleDPartXIII/Identifier1DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48:
IRS990ScheduleD/Form990ScheduleDPartXIII/Identifier2PART XI, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/Form990ScheduleDPartXIII/Identifier3PART XII, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/Form990ScheduleDPartXIII/ReturnReference0PART III, LINE 4:
IRS990ScheduleD/Form990ScheduleDPartXIII/ReturnReference1PART V, LINE 4:
IRS990ScheduleD/Form990ScheduleDPartXIII/ReturnReference2PART X, LINE 2:
IRS990ScheduleD/InvestmentExpensesNotIncluded06383
IRS990ScheduleD/InvestmentExpensesNotIncluded206383
IRS990ScheduleD/Land/BookValue0706939
IRS990ScheduleD/Land/InvestmentCostOrOtherBasis0706939
IRS990ScheduleD/NetUnrealizedGainsInvestments083622
IRS990ScheduleD/OtherAssets/BookValue094226
IRS990ScheduleD/OtherAssets/BookValue1710269
IRS990ScheduleD/OtherAssets/Description0ACCRUED INTEREST
IRS990ScheduleD/OtherAssets/Description1FRMT, LTD.
IRS990ScheduleD/OtherExpensesIncluded0422204
IRS990ScheduleD/OtherLandBuildings/BookValue075527
IRS990ScheduleD/OtherLandBuildings/Depreciation0292006
IRS990ScheduleD/OtherLandBuildings/OtherCostOrOtherBasis0367533
IRS990ScheduleD/OtherLiabilities/Amount0517783
IRS990ScheduleD/OtherLiabilities/Amount1284000
IRS990ScheduleD/OtherLiabilities/Description0CHAPTER DEPOSITS
IRS990ScheduleD/OtherLiabilities/Description1RISK REDUCTION LIABILITY
IRS990ScheduleD/OtherRevenues0422204
IRS990ScheduleD/RevenueNotRptdF9900505826
IRS990ScheduleD/RevenueNotRptdOnFinStmt06383
IRS990ScheduleD/RevenueSubtotal04676101
IRS990ScheduleD/SolicitedAssetsForSale00
IRS990ScheduleD/TotalBookValueOtherAssets0804495
IRS990ScheduleD/TotalExpensesPerForm99004371302
IRS990ScheduleD/TotalOfAmounts0801783
IRS990ScheduleD/TotalOfBookValueLandBuildings01363773
IRS990ScheduleD/TotalRevenuePerForm99004682484
IRS990ScheduleD/TotExpensesEtcAuditedFinclStmt04787123
IRS990ScheduleD/TotRevenueEtcAuditedFinclStmt05181927
IRS990ScheduleJ/BoardOrCommitteeApproval0X
IRS990ScheduleJ/CompensationCommittee0X
IRS990ScheduleJ/CompensationSurvey0X
IRS990ScheduleJ/EquityBasedCompArrangement00
IRS990ScheduleJ/Form990ScheduleJPartII/BaseCompensationFilingOrg0145165
IRS990ScheduleJ/Form990ScheduleJPartII/BonusFilingOrg032705
IRS990ScheduleJ/Form990ScheduleJPartII/BonusRelatedOrgs00
IRS990ScheduleJ/Form990ScheduleJPartII/CompBasedOnRelatedOrgs00
IRS990ScheduleJ/Form990ScheduleJPartII/CompReportPrior990FilingOrg00
IRS990ScheduleJ/Form990ScheduleJPartII/CompReportPrior990RelatedOrgs00
IRS990ScheduleJ/Form990ScheduleJPartII/DeferredCompFilingOrg00
IRS990ScheduleJ/Form990ScheduleJPartII/DeferredCompRelatedOrgs00
IRS990ScheduleJ/Form990ScheduleJPartII/NamePerson0R BRADLEY BEACHAM
IRS990ScheduleJ/Form990ScheduleJPartII/NontaxableBenefitsFilingOrg04814
IRS990ScheduleJ/Form990ScheduleJPartII/NontaxableBenefitsRelatedOrgs00
IRS990ScheduleJ/Form990ScheduleJPartII/OtherCompensationFilingOrg00
IRS990ScheduleJ/Form990ScheduleJPartII/OtherCompensationRelatedOrgs00

Document Assets

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Filings

Displayed year

2013 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$7,012,867
Liabilities
$2,733,484
Net assets
$4,279,383
Revenue
-
Expenses
$4,371,302
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