Civic Intelligence

Sigma Nu Fraternity Lambda Chapter

990EZ • Fiscal year 2018 • EIN 54-1232037

Jul 01, 2017 to Jun 30, 2018 • Filed on May 10, 2019

Organization ProfileN/A
C/O Swisher Imler PO Box 1489Lexington, VA 24450

(540) 463-7131

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

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

Source year 2018

Liabilities / Revenue

Score unavailable

No value available

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

Source year 2018

Net Margin

15th percentile

-15%

Higher net margin than 15% of similar nonprofits.

2018 filings • 501(c)7 • <$500k nonprofits • Source year 2018

Top Officer Pay

93rd percentile

$0

Higher top officer pay than 93% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2018 filings • 501(c)7 • <$500k nonprofits • Source year 2018

Asset Growth

9th percentile

-32%

Faster asset growth than 9% of similar nonprofits.

2018 filings • 501(c)7 • <$500k nonprofits • Annualized from 2017 to 2018

Revenue Growth

64th percentile

6.3%

Faster revenue growth than 64% of similar nonprofits.

2018 filings • 501(c)7 • <$500k nonprofits • Annualized from 2017 to 2018

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Down

$43,437

Down $19,981 (-32%) from 2017

Net Assets

$43,437

No earlier filing loaded for comparison.

Liabilities

-

No earlier filing loaded for comparison.

Revenue And Expenses
Liabilities / RevenueScore unavailableNet Margin15th percentile

Revenue

Up

$135,798

Up $8,049 (+6.3%) from 2017

Expenses

Up

$155,779

Up $27,439 (+21%) from 2017

Net Income

Down

-$19,981

Down $19,390 (-3281%) from 2017

Historical Trend

Balance Sheet Trend

Asset Growth9th percentile

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

$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

2018

Assets$43,437
Liabilities-
Net Assets$43,437
Open 2018 Filing

Operations Trend

Revenue Growth64th percentile

Revenue, expenses, and net income across loaded years, with this 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

2018

Revenue$135,798
Expenses$155,779
Net Income-$19,981
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
May 10, 2019
Return Version
2017v2.3
Gross Receipts
$135,798
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 Pay93rd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
BRADFORD D ALLIGERPresidentPT$0--
JAMES D MORRISTreasurerPT$0--
JACOB J INGBERVice PresidePT$0--
Filing and Contact Details

Filer

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

Signing Officer

Name
James D Morris
Title
Treasurer
Phone
5404637131
Signed
2019-05-10
Discuss with paid preparer
Yes

Preparer

Firm
Swisher & Imler Cpas Plc
Address
PO DRAWER 1489, LEXINGTON, VA 24450
Preparer
Craig a Imler CPA
Phone
5404637131
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16

“Expenses social expense 120,707 dues & fees to national 20,526 repairs & maintenance 1,590 office expense 3,225 cable television expense 3,600 miscellaneous 1,210 bank fees 99 groceries 714 rush 3,093 utilities 149 non-investment depreciation 866 total 155,779”

Form 990-ez, Part II, Line 24

“33,768 33,768 less accumulated depreciation 902 1,768 total 32,866 32,000”

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 Appendix105 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
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0SWISHER IMLER 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/BOYAmt030552
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt011437
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-19981
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt063418
IRS990EZ/Form990TotalAssetsGrp/EOYAmt043437
IRS990EZ/GrossReceiptsAmt0135798
IRS990EZ/GrossReceiptsForPublicUseAmt00
IRS990EZ/GroupExemptionNum00238
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InitiationFeesAndCapContriAmt00
IRS990EZ/InvestmentIncomeAmt03
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt0135795
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt063418
IRS990EZ/NetAssetsOrFundBalancesEOYAmt043437
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt063418
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt043437
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt010.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt110.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt210.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0BRADFORD D ALLIGER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1JAMES D MORRIS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2JACOB J INGBER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2VICE PRESIDE
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt032866
IRS990EZ/OtherAssetsTotalDetail/EOYAmt032000
IRS990EZ/OtherExpensesTotalAmt0155779
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/TotalExpensesAmt0155779
IRS990EZ/TotalRevenueAmt0135798
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EXPENSES SOCIAL EXPENSE 120,707 DUES & FEES TO NATIONAL 20,526 REPAIRS & MAINTENANCE 1,590 OFFICE EXPENSE 3,225 CABLE TELEVISION EXPENSE 3,600 MISCELLANEOUS 1,210 BANK FEES 99 GROCERIES 714 RUSH 3,093 UTILITIES 149 NON-INVESTMENT DEPRECIATION 866 TOTAL 155,779
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt133,768 33,768 LESS ACCUMULATED DEPRECIATION 902 1,768 TOTAL 32,866 32,000
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/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JAMES D MORRIS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum05404637131
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-05-10
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SIGMA NU FRATERNITY LAMBDA CHAPTER
ReturnHeader/Filer/BusinessNameControlTxt0SIGM
ReturnHeader/Filer/EIN0541232037
ReturnHeader/Filer/PhoneNum05404637131
ReturnHeader/Filer/USAddress/AddressLine1Txt0C/O SWISHER IMLER PO BOX 1489
ReturnHeader/Filer/USAddress/CityNm0LEXINGTON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0VA
ReturnHeader/Filer/USAddress/ZIPCd024450
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId09F392B13AD3A66A168CD9869CB12AD978D517EBB
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId09F392B13AD3A66A168CD9869CB12AD978D517EBB
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0199.244.105.79
ReturnHeader/FilingSecurityInformation/IPDt02019-05-10
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CD
ReturnHeader/FilingSecurityInformation/IPTm007:48:38
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0201684249
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SWISHER & IMLER 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/PreparationDt02019-05-10
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CRAIG A IMLER CPA
ReturnHeader/ReturnTs02019-05-10T07:48:38-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02017-07-01
ReturnHeader/TaxPeriodEndDt02018-06-30
ReturnHeader/TaxYr02017

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

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

Open filing
Assets
$43,437
Liabilities
-
Net assets
$43,437
Revenue
$135,798
Expenses
$155,779
Net income
-$19,981
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