Civic Intelligence

Sigma Nu Fraternity Lambda Chapter

990EZ • Fiscal year 2019 • EIN 54-1232037

Jul 01, 2018 to Jun 30, 2019 • Filed on May 12, 2020

Organization ProfileN/A
C/O Swisher Johnson 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 2019

Liabilities / Revenue

Score unavailable

No value available

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

Source year 2019

Net Margin

38th percentile

-1.0%

Higher net margin than 38% of similar nonprofits.

2019 filings • 501(c)7 • <$500k nonprofits • Source year 2019

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.

2019 filings • 501(c)7 • <$500k nonprofits • Source year 2019

Asset Growth

37th percentile

-2.4%

Faster asset growth than 37% of similar nonprofits.

2019 filings • 501(c)7 • <$500k nonprofits • Annualized from 2018 to 2019

Revenue Growth

14th percentile

-22%

Faster revenue growth than 14% of similar nonprofits.

2019 filings • 501(c)7 • <$500k nonprofits • Annualized from 2018 to 2019

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Down

$42,416

Down $1,021 (-2.4%) from 2018

Net Assets

Down

$42,416

Down $1,021 (-2.4%) from 2018

Liabilities

-

No earlier filing loaded for comparison.

Revenue And Expenses
Liabilities / RevenueScore unavailableNet Margin38th percentile

Revenue

Down

$106,129

Down $29,669 (-22%) from 2018

Expenses

Down

$107,150

Down $48,629 (-31%) from 2018

Net Income

Up

-$1,021

Up $18,960 (+95%) from 2018

Historical Trend

Balance Sheet Trend

Asset Growth37th 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

2019

Assets$42,416
Liabilities-
Net Assets$42,416
Open 2019 Filing

Operations Trend

Revenue Growth14th 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

2019

Revenue$106,129
Expenses$107,150
Net Income-$1,021
Open 2019 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
May 12, 2020
Return Version
2018v3.2
Gross Receipts
$106,129
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
JAVIER PERALTAPresidentPT$0--
DANIEL WHALENTreasurerPT$0--
MATTHEW WITHERSVice PresidePT$0--
TANNER SMITHSecretaryPT$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
Carl Retzloff
Title
Member-at-large
Phone
5404637131
Signed
2020-05-12
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 social expense 88,470 dues & fees to national 230 repairs & maintenance 765 office expense 60 miscellaneous 5,927 bank fees 265 groceries 5,002 utilities 5,282 travel 283 non-investment depreciation 866 total 107,150”

Form 990-ez, Part II, Line 24

“33,768 33,768 less accumulated depreciation 1,768 2,634 total 32,000 31,134”

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 Appendix112 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 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/BOYAmt011437
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt011282
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-1021
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt043437
IRS990EZ/Form990TotalAssetsGrp/EOYAmt042416
IRS990EZ/GrossReceiptsAmt0106129
IRS990EZ/GrossReceiptsForPublicUseAmt00
IRS990EZ/GroupExemptionNum00238
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InitiationFeesAndCapContriAmt00
IRS990EZ/InvestmentIncomeAmt01
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt0106128
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt043437
IRS990EZ/NetAssetsOrFundBalancesEOYAmt042416
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt043437
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt042416
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt010.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt110.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt210.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt310.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt41.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0JAVIER PERALTA
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1DANIEL WHALEN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2MATTHEW WITHERS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3TANNER SMITH
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4CARL RETZLOFF
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2VICE PRESIDE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4MEMBER-AT-LA
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt032000
IRS990EZ/OtherAssetsTotalDetail/EOYAmt031134
IRS990EZ/OtherExpensesTotalAmt0107150
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/TotalExpensesAmt0107150
IRS990EZ/TotalRevenueAmt0106129
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EXPENSES SOCIAL EXPENSE 88,470 DUES & FEES TO NATIONAL 230 REPAIRS & MAINTENANCE 765 OFFICE EXPENSE 60 MISCELLANEOUS 5,927 BANK FEES 265 GROCERIES 5,002 UTILITIES 5,282 TRAVEL 283 NON-INVESTMENT DEPRECIATION 866 TOTAL 107,150
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt133,768 33,768 LESS ACCUMULATED DEPRECIATION 1,768 2,634 TOTAL 32,000 31,134
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/BuildTS02020-09-23 17:36:50Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0CARL RETZLOFF
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0MEMBER-AT-LARGE
ReturnHeader/BusinessOfficerGrp/PhoneNum05404637131
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-05-12
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/FilingSecurityInformation/AtSubmissionCreationDeviceId06F90441C50DC18A5365B2FF5E1C8C9EB6C1BA29C
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0ABA5EEA13C5206C65313376D83AE95CCBB7B3CBB
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0199.244.105.153
ReturnHeader/FilingSecurityInformation/IPDt02020-05-13
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CD
ReturnHeader/FilingSecurityInformation/IPTm010:12:27
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/PreparationDt02020-05-12
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0SUSAN H JOHNSON CPA
ReturnHeader/ReturnTs02020-05-13T10:12:27-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02018-07-01
ReturnHeader/TaxPeriodEndDt02019-06-30
ReturnHeader/TaxYr02018

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2019 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$42,416
Liabilities
-
Net assets
$42,416
Revenue
$106,129
Expenses
$107,150
Net income
-$1,021
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