Civic Intelligence

Sigma Nu Fraternity Inc

990 • Fiscal year 2018 • EIN 54-0628798

Jul 01, 2017 to Jun 30, 2018 • Filed on May 15, 2019

Organization ProfileWWW.SIGMANU.ORG

View Organization Page

PO Box 1869Lexington, VA 24450

(540) 463-1869

Siviq Scores

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

Liabilities / Assets

29th percentile

0.23x

Higher debt load relative to assets than 29% of similar nonprofits.

2018 filings • 501(c)7 • $5M-$10M nonprofits • Source year 2018

Liabilities / Revenue

31st percentile

0.40x

Higher debt load relative to revenue than 31% of similar nonprofits.

2018 filings • 501(c)7 • $5M-$10M nonprofits • Source year 2018

Net Margin

84th percentile

11%

Higher net margin than 84% of similar nonprofits.

2018 filings • 501(c)7 • $5M-$10M nonprofits • Source year 2018

Top Officer Pay

89th percentile

$236,441

Higher top officer pay than 89% of similar nonprofits.

Top officer pay equals 4.6% of source-year revenue.

2018 filings • 501(c)7 • $5M-$10M nonprofits • Source year 2018

Asset Growth

79th percentile

7.6%

Faster asset growth than 79% of similar nonprofits.

2018 filings • 501(c)7 • $5M-$10M nonprofits • Annualized from 2017 to 2018

Revenue Growth

10th percentile

-9.4%

Faster revenue growth than 10% of similar nonprofits.

2018 filings • 501(c)7 • $5M-$10M nonprofits • Annualized from 2017 to 2018

Balance Sheet
Liabilities / Assets29th percentile

Assets

Up

$8,978,304

Up $631,082 (+7.6%) from 2017

Net Assets

Up

$6,907,198

Up $582,766 (+9.2%) from 2017

Liabilities

Up

$2,071,106

Up $48,316 (+2.4%) from 2017

Revenue And Expenses
Liabilities / Revenue31st percentileNet Margin84th percentile

Revenue

Down

$5,179,663

Down $534,874 (-9.4%) from 2017

Expenses

Down

$4,594,425

Down $341,630 (-6.9%) from 2017

Net Income

Down

$585,238

Down $193,244 (-25%) from 2017

Historical Trend

Balance Sheet Trend

Asset Growth79th 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

2018

Assets$8,978,304
Liabilities$2,071,106
Net Assets$6,907,198
Open 2018 Filing

Operations Trend

Revenue Growth10th percentile

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

2018

Revenue$5,179,663
Expenses$4,594,425
Net Income$585,238
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
May 15, 2019
Return Version
2017v2.3
Gross Receipts
$9,196,681
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
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$3,677,231$3,497,471▼ $179,760
Savings and Temporary Cash Investments$2,550,988$3,061,185▲ $510,197
Prepaid Expenses and Deferred Charges$648,559$883,534▲ $234,975
Other Notes and Loans Receivable, Net$361,444$377,214▲ $15,770
Land, Buildings, and Equipment, Net$270,245$250,805▼ $19,440
Accounts Receivable$131,157$186,810▲ $55,653
Inventories for Sale or Use$81,922$84,529▲ $2,607
Intangible Assets$7,165$4,991▼ $2,174
Total Assets$8,347,222$8,978,304▲ $631,082
Other Assets Total$618,511$631,765▲ $13,254
Liabilities
Other Liabilities$1,106,661$1,039,916▼ $66,745
Deferred Revenue$409,439$647,464▲ $238,025
Accounts Payable and Accrued Expenses$354,108$237,879▼ $116,229
Mortgage Notes Payable Secured by Investment Property$152,582$145,847▼ $6,735
Total Liabilities$2,022,790$2,071,106▲ $48,316
Net Assets / Fund Balance
Unrestricted Net Assets$6,324,432$6,907,198▲ $582,766
Total Net Assets Fund Balance$6,324,432$6,907,198▲ $582,766
Total Liabilities and Net Assets / Fund Balance$8,347,222$8,978,304▲ $631,082

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$16,644$317,168$333,812
Buildings$125,566$70,538$196,104
Other Land Buildings$66,825-$66,825
Land$41,770-$41,770
Other Assets Org$631,765--
Compensation and Service Providers
Top Officer Pay89th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
R Bradley BeachamExecutive DirectorFT$185,149$51,292$236,441
Nicholas L MurphyChief Financial OfficerFT$143,806$14,315$158,121

Board Members and Trustees

NameTitle
Braxton S NobleCollegiate Grand Councilma
Carter M AndrewCollegiate Grand Councilma
Justin D BarnesCollegiate Grand Councilma
Seth M TersteegCollegiate Grand Councilma
Timothy C HuffmyerGrand Treasurer
J Lee PerrettRegent
John a HearnRegent-elect
David M MainellaVice Regent
Jordan Cp WuVice Regent
Maury D GastonVice Regent
W Carter Hutchins JrVice Regent
Revenue and Support

Revenue Composition

Contributions and Grants
$2,347,435
Program Service Revenue
$204,048
Investment Income
$148,570
Other Revenue
$2,479,610
Change in Net Assets
$585,238

Audited Revenue Reconciliation

Revenue per Audited Statements
$5,154,501
Revenue Not Reported on Financial Statements
$25,162
Revenue Not Reported on Form 990
$236,758
Total Revenue per Audited Statements
$5,391,259
Total Revenue per Form 990
$5,179,663
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$3,008,398
Salaries, Compensation, and Employee Benefits$1,586,027
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Insurance---$928,313
Other Salaries and Wages---$904,301
Travel---$584,159
Current Officers, Directors, Trustees, and Key Employees---$410,517
Fees for Services Other---$271,481
Occupancy---$225,990
All Other Expenses---$177,559
Other Employee Benefits---$126,798
Payroll Taxes---$92,683
Other Expenses---$88,378
Office Expenses---$53,278
Pension Plan Contributions---$51,728
Fees for Service Investment Mgmnt Fees---$25,162
Depreciation Depletion---$15,425
Advertising---$6,818
Total Functional Expenses$0$0$0$4,594,425

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$4,808,493
Total Expenses per Form 990$4,594,425
Expenses per Audited Statements$4,569,263
Expenses Not Reported on Form 990$239,230
Expenses Not Reported on Financial Statements$25,162
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Chapter Deposits$585,916
Risk Reduction Liability$454,000
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
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.”

Form 990, Part VII, Column D

“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,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.”

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
2019-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
R Bradley Beacham
Formed
1869
Legal Domicile
Va
Voting Board Members
11
Independent Board Members
11
Employees
39
Volunteers
2,166

Preparer

Firm
Pbmares Llp
Address
558 SOUTH MAIN STREET, HARRISONBURG, VA 22801
Preparer
Kevin Humphries
Phone
5404345975
Supplemental Narrative

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. 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, 2014 through 2017 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.”

PART XI, LINE 2D - OTHER ADJUSTMENTS:

“RENTAL EXPENSES 239,230.”

PART XII, LINE 2D - OTHER ADJUSTMENTS:

“RENTAL EXPENSES 239,230.”

Raw XML AppendixShowing 400 of 556 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/GrossRentsGrp/RealAmt0157326
IRS990/GrossSalesOfInventoryAmt08009
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt011
IRS990/IndivRcvdGreaterThan100KCnt02
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InitiationFeesAndCapContriAmt01114210
IRS990/InsuranceGrp/TotalAmt0928313
IRS990/IntangibleAssetsGrp/BOYAmt07165
IRS990/IntangibleAssetsGrp/EOYAmt04991
IRS990/InventoriesForSaleOrUseGrp/BOYAmt081922
IRS990/InventoriesForSaleOrUseGrp/EOYAmt084529
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt017402
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0116785
IRS990/InvestmentIncomeGrp/UnrelatedBusinessRevenueAmt099383
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt03677231
IRS990/InvestmentsPubTradedSecGrp/EOYAmt03497471
IRS990/IRPDocumentCnt07
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0387706
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0270245
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0250805
IRS990/LandBldgEquipCostOrOtherBssAmt0638511
IRS990/LegalDomicileStateCd0VA
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt03774165
IRS990/LessRentalExpensesGrp/RealAmt0239231
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd01
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembershipDuesAmt02347435
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0TO 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/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt0152582
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt0145847
IRS990/NetAssetsOrFundBalancesBOYAmt06324432
IRS990/NetAssetsOrFundBalancesEOYAmt06907198
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt031785
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt031785
IRS990/NetIncomeOrLossGrp/ExclusionAmt04387
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt04387
IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt0-81905
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt0-81905
IRS990/NetUnrelatedBusTxblIncmAmt014881
IRS990/NetUnrlzdGainsLossesInvstAmt0-2472
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/TotalAmt0225990
IRS990/OfficeExpensesGrp/TotalAmt053278
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0618511
IRS990/OtherAssetsTotalGrp/EOYAmt0631765
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0126798
IRS990/OtherExpensesGrp/Desc0UBIT TAXES
IRS990/OtherExpensesGrp/Desc1CONTINGENCY PROVISIONS
IRS990/OtherExpensesGrp/Desc2BAD DEBT EXPENSE
IRS990/OtherExpensesGrp/Desc3SUBSCRIPTIONS & MEMBERS
IRS990/OtherExpensesGrp/TotalAmt0198
IRS990/OtherExpensesGrp/TotalAmt1460720
IRS990/OtherExpensesGrp/TotalAmt2170917
IRS990/OtherExpensesGrp/TotalAmt388378
IRS990/OtherLiabilitiesGrp/BOYAmt01106661
IRS990/OtherLiabilitiesGrp/EOYAmt01039916
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/BusinessCd1900099
IRS990/OtherRevenueMiscGrp/BusinessCd2900099
IRS990/OtherRevenueMiscGrp/Desc0RISK REDUCTION
IRS990/OtherRevenueMiscGrp/Desc1OTHER
IRS990/OtherRevenueMiscGrp/Desc2SERVICES
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt02242922
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt1168015
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt26625
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt02242922
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt1168015
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt26625
IRS990/OtherRevenueTotalAmt02417562
IRS990/OtherSalariesAndWagesGrp/TotalAmt0904301
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt0361444
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt0377214
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/TotalAmt092683
IRS990/PensionPlanContributionsGrp/TotalAmt051728
IRS990/PoliciesReferenceChaptersInd01
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0648559
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0883534
IRS990/PrincipalOfficerNm0R BRADLEY BEACHAM
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0CONCLAVE REVENUE
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0204048
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0204048
IRS990/ProgSrvcAccomActy2Grp/Desc0COLLEGIATE 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/ProgSrvcAccomActy3Grp/Desc0CONCLAVES EXPENSE IS FOR HOSTING GRAND CHAPTER, WHICH IS A BIANNUAL LEGISLATIVE AND EDUCATIONAL CONVENTION ATTENDED BY COLLEGIATE AND ALUMNI MEMBERS.
IRS990/ProgSrvcAccomActyOtherGrp/Desc0RECRUITMENT 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.OTHER PROGRAM SERVICES INCLUDE: CHAPTER AND COLLEGIATE SERVICES, ALUMNI AND VOLUNTEER SERVICES, EDUCATION PROGRAMS AND MEMBERSHIP PUBLICATIONS.
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt02329296
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0145657
IRS990/PYOtherExpensesAmt03284495
IRS990/PYOtherRevenueAmt02454992
IRS990/PYProgramServiceRevenueAmt0784592
IRS990/PYRevenuesLessExpensesAmt0778482
IRS990/PYSalariesCompEmpBnftPaidAmt01651560
IRS990/PYTotalExpensesAmt04936055
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt05714537
IRS990/ReconcilationRevenueExpnssAmt0585238
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt0-81905
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt0139566
IRS990/RoyaltiesRevenueGrp/UnrelatedBusinessRevenueAmt0139566
IRS990/SavingsAndTempCashInvstGrp/BOYAmt02550988
IRS990/SavingsAndTempCashInvstGrp/EOYAmt03061185
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt0125566
IRS990ScheduleD/BuildingsGrp/DepreciationAmt070538
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0196104
IRS990ScheduleD/CollectionUsedPreservationInd0X
IRS990ScheduleD/CollectionUsedPubExhibitionInd0X
IRS990ScheduleD/EquipmentGrp/BookValueAmt016644
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0317168
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0333812
IRS990ScheduleD/ExpensesNotReportedAmt0239230
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt025162
IRS990ScheduleD/ExpensesSubtotalAmt04569263
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/InvestmentExpensesNotIncld2Amt025162
IRS990ScheduleD/InvestmentExpensesNotIncldAmt025162
IRS990ScheduleD/LandGrp/BookValueAmt041770
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt041770
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0-2472
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0631765
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0FRMT, LTD.
IRS990ScheduleD/OtherExpensesIncludedAmt0239230
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt066825
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt066825
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0585916
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1454000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CHAPTER DEPOSITS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1RISK REDUCTION LIABILITY
IRS990ScheduleD/OtherRevenueAmt0239230
IRS990ScheduleD/RevenueNotReportedAmt0236758
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt025162
IRS990ScheduleD/RevenueSubtotalAmt05154501
IRS990ScheduleD/SolicitedAssetsSaleInd00
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0HISTORICAL 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/ExplanationTxt1THE 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, 2014 THROUGH 2017 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/SupplementalInformationDetail/ExplanationTxt2RENTAL EXPENSES 239,230.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt3RENTAL EXPENSES 239,230.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART III, LINE 4:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XI, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc3PART XII, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0250805
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0631765
IRS990ScheduleD/TotalExpensesPerForm990Amt04594425
IRS990ScheduleD/TotalLiabilityAmt01039916
IRS990ScheduleD/TotalRevenuePerForm990Amt05179663
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt05391259
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt04808493
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/CompensationCommitteeInd0X
IRS990ScheduleJ/CompensationSurveyInd0X
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0185149
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt1143806
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount043600
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount113050
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt07692
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt11265
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0R BRADLEY BEACHAM
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1NICHOLAS L MURPHY
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0EXECUTIVE DIRECTOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1CHIEF FINANCIAL OFFICER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0236441
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt1158121
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt10
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SubstantiationRequiredInd01
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990ScheduleJ/WrittenEmploymentContractInd0X
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ANY INITIATED MEMBER IN GOOD STANDING IS CONSIDERED A MEMBER OF SIGMA NU FRATERNITY, INC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EACH 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).

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Filings

Displayed year

2018 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$8,978,304
Liabilities
$2,071,106
Net assets
$6,907,198
Revenue
$5,179,663
Expenses
$4,594,425
Net income
$585,238
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
2018Detailed filing. Detailed filing data is available for this year.$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