Civic Intelligence

Sigma Nu Fraternity Lambda Chapter

EIN 54-1232037 • 501(c)7 • Lexington, VA

Profile

College fraternity chapter

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

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

58th percentile

0.00x

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

501(c)7 • <$500k nonprofits • Source year 2022

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2022

Net Margin

99th percentile

100%

Higher net margin than 99% of similar nonprofits.

501(c)7 • <$500k nonprofits • Source year 2022

Top Officer Pay

94th percentile

$0

Higher top officer pay than 94% of similar nonprofits.

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

Asset Growth

5th percentile

-100%

Faster asset growth than 5% of similar nonprofits.

501(c)7 • <$500k nonprofits • Annualized from 2021 to 2022

Revenue Growth

Score unavailable

No value available

A valid growth rate could not be computed from the available filing history.

Annualized from 2020 to 2022

Balance Sheet
Liabilities / Assets58th percentile

Assets

Down

$1

Down $29,402 (-100%) from 2021

Liabilities

$0

No earlier filing loaded for comparison.

Net Assets

-

No earlier filing loaded for comparison.

Operations
Liabilities / RevenueScore unavailableNet Margin99th percentile

Revenue

-$29,403

No earlier filing loaded for comparison.

Expenses

Down

$0

Down $9,015 (-100%) from 2021

Net Income

-$29,403

No earlier filing loaded for comparison.

Trend Graphs

Balance Sheet Trend

Asset Growth5th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$80K$60K$40K$20K$0Assets 2012: $10,424Liabilities 2012: $02012Assets 2013: $5,154Liabilities 2013: $02013Assets 2014: $9,548Liabilities 2014: $02014Assets 2015: $42,987Liabilities 2015: $02015Assets 2016: $64,009Liabilities 2016: $02016Assets 2017: $63,418Liabilities 2017: $02017Assets 2018: $43,437Net Assets 2018: $43,4372018Assets 2019: $42,416Net Assets 2019: $42,4162019Assets 2020: $38,418Net Assets 2020: $38,4182020Assets 2021: $29,403Net Assets 2021: $29,4032021Assets 2022: $1Liabilities 2022: $02022

Highlighted filing

2022

Assets$1
Liabilities$0
Net Assets-
Open 2022 Filing

Operations Trend

Revenue GrowthScore unavailable

Revenue, expenses, and net income by year, with the latest filing highlighted.

$200K$100K$0-$100KRevenue 2012: $63,042Expenses 2012: $55,261Net Income 2012: $7,7812012Revenue 2013: $71,655Expenses 2013: $76,925Net Income 2013: -$5,2702013Revenue 2014: $88,228Expenses 2014: $83,834Net Income 2014: $4,3942014Revenue 2015: $176,139Expenses 2015: $142,700Net Income 2015: $33,4392015Revenue 2016: $169,840Expenses 2016: $148,818Net Income 2016: $21,0222016Revenue 2017: $127,749Expenses 2017: $128,340Net Income 2017: -$5912017Revenue 2018: $135,798Expenses 2018: $155,779Net Income 2018: -$19,9812018Revenue 2019: $106,129Expenses 2019: $107,150Net Income 2019: -$1,0212019Revenue 2020: $59,751Expenses 2020: $63,749Net Income 2020: -$3,9982020Expenses 2021: $9,0152021Revenue 2022: -$29,403Expenses 2022: $0Net Income 2022: -$29,4032022

Highlighted filing

2022

Revenue-$29,403
Expenses$0
Net Income-$29,403
Open 2022 Filing

Filings

Most recent year

2022 • Form 990EZSummary only. Only limited summary data is available for this year.

Open filing
Assets
$1
Liabilities
$0
Net assets
-
Revenue
-$29,403
Expenses
$0
Net income
-$29,403
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2022Summary only. Only limited summary data is available for this year.$0.00$0.00$0.29$0.00$0.29
2021Detailed filing. Detailed filing data is available for this year.$0.29$0.29$0.09
2020Detailed filing. Detailed filing data is available for this year.$0.38$0.38$0.60$0.64$0.04
2019Detailed filing. Detailed filing data is available for this year.$0.42$0.42$1.06$1.07$0.01
2018Detailed filing. Detailed filing data is available for this year.$0.43$0.43$1.36$1.56$0.20
2017Summary only. Only limited summary data is available for this year.$0.63$0.00$1.28$1.28$0.01
2016Summary only. Only limited summary data is available for this year.$0.64$0.00$1.70$1.49$0.21
2015Summary only. Only limited summary data is available for this year.$0.43$0.00$1.76$1.43$0.33
2014Summary only. Only limited summary data is available for this year.$0.10$0.00$0.88$0.84$0.04
2013Summary only. Only limited summary data is available for this year.$0.05$0.00$0.72$0.77$0.05
2012Summary only. Only limited summary data is available for this year.$0.10$0.00$0.63$0.55$0.08
Latest Detailed Filing

The latest 2022 filing currently has summary financial data only. Showing the latest detailed filing from 2021 below.

Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
May 7, 2022
Return Version
2020v4.0
Mission and Program Overview

Mission

College fraternity chapter

Program Services

DescriptionGrantsExpenses
COLLEGE FRATERNITY CHAPTER PROVIDING SOCIAL EVENTS, AND RELATED SERVICES TO LOCAL MEMBERSHIP OF A NATIONAL FRATERNAL ORGANIZATION ON THE CAMPUS OF AN EDUCATIONAL INSTITUTION.--
Compensation and Service Providers
Top Officer Pay94th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
GREG LENNONPresident Ho-$0--
CHRISTOPHER BROWNINGTreasurer Ho-$0--
DONALD SKELLYMember At La-$0--
THOMAS TAGLEMember At La-$0--
PAUL REILLYMember At La-$0--
CARL RETZLOFFMember At La-$0--
Filing and Contact Details

Filer

Filer Name
Sigma Nu Fraternity Lambda Chapter
EIN
54-1232037
Phone
5404637131
Address
C/O SWISHER JOHNSON PO BOX 1489, LEXINGTON, VA 24450

Signing Officer

Name
Paul Reilly
Title
Member at Large
Phone
5404637131
Signed
2022-05-07
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 office expense 210 chapter budget 6,803 bank fees 70 utilities 1,066 non-investment depreciation 866 total 9,015”

Form 990-ez, Part II, Line 24

“33,768 33,768 less accumulated depreciation 3,499 4,365 total 30,269 29,403”

Form 990-ez, Part III, Line 28

“College fraternity chapter providing social events, and related services to local membership of a national fraternal organization on the campus of an educational institution.”

Raw XML Appendix113 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/PersonNm0GREG LENNON
CompensationExplanation/CompensationExplanationGrp/PersonNm1CHRISTOPHER BROWNING
CompensationExplanation/CompensationExplanationGrp/PersonNm2DONALD SKELLY
CompensationExplanation/CompensationExplanationGrp/PersonNm3THOMAS TAGLE
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/BOYAmt08149
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-9015
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt038418
IRS990EZ/Form990TotalAssetsGrp/EOYAmt029403
IRS990EZ/GrossReceiptsForPublicUseAmt00
IRS990EZ/GroupExemptionNum00238
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InitiationFeesAndCapContriAmt00
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt038418
IRS990EZ/NetAssetsOrFundBalancesEOYAmt029403
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt038418
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt029403
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt01.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt11.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt21.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt31.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt41.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt51.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0GREG LENNON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1CHRISTOPHER BROWNING
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2DONALD SKELLY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3THOMAS TAGLE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4PAUL REILLY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5CARL RETZLOFF
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT HO
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1TREASURER HO
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2MEMBER AT LA
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3MEMBER AT LA
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4MEMBER AT LA
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5MEMBER AT LA
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt030269
IRS990EZ/OtherAssetsTotalDetail/EOYAmt029403
IRS990EZ/OtherExpensesTotalAmt09015
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0COLLEGE FRATERNITY CHAPTER
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0COLLEGE FRATERNITY CHAPTER PROVIDING SOCIAL EVENTS, AND RELATED SERVICES TO LOCAL MEMBERSHIP OF A NATIONAL FRATERNAL ORGANIZATION ON THE CAMPUS OF AN EDUCATIONAL INSTITUTION.
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt09015
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EXPENSES OFFICE EXPENSE 210 CHAPTER BUDGET 6,803 BANK FEES 70 UTILITIES 1,066 NON-INVESTMENT DEPRECIATION 866 TOTAL 9,015
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt133,768 33,768 LESS ACCUMULATED DEPRECIATION 3,499 4,365 TOTAL 30,269 29,403
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2COLLEGE FRATERNITY CHAPTER PROVIDING SOCIAL EVENTS, AND RELATED SERVICES TO LOCAL MEMBERSHIP 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 III, LINE 28
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0PAUL REILLY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0MEMBER AT LARGE
ReturnHeader/BusinessOfficerGrp/PhoneNum05404637131
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-05-07
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SIGMA NU FRATERNITY LAMBDA CHAPTER
ReturnHeader/Filer/BusinessNameControlTxt0SIGM
ReturnHeader/Filer/EIN0541232037
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/PreparationDt02022-05-09
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

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