Civic Intelligence

Delta Chatper of Sigma Nu Faternity

EIN 57-6029840 • 501(c)7 • Columbia, SC

Profile

To operate the local chapter of sigma nu fraternity delta chapter at the university of south carolina, a college social fraternity. Specifically, to promote the social, intellectual, and moral development of college and university men, both members and pledges of sigma nu fraternity. To continue among graduate members the close friendship and loyalty inspired and stabilized by mutual aid and understanding. To support the education of members and outstanding scholars, to assist members in time of need, and to support selected humanitarian activities. Our organization supports numerous charitable organizations and we hold many community service events annually.

515 Lincoln StreetColumbia, SC 29201

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

59th percentile

0.00x

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

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

Net Margin

26th percentile

-7.8%

Higher net margin than 26% 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.

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

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

Asset Growth

8th percentile

-73%

Faster asset growth than 8% of similar nonprofits.

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

Revenue Growth

95th percentile

85%

Faster revenue growth than 95% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets58th percentile

Assets

Down

$8,731

Down $24,124 (-73%) from 2021

Liabilities

$0

No earlier filing loaded for comparison.

Net Assets

Down

$8,731

Down $24,124 (-73%) from 2021

Operations
Liabilities / Revenue59th percentileNet Margin26th percentile

Revenue

Up

$310,133

Up $142,553 (+85%) from 2021

Expenses

Up

$334,257

Up $199,532 (+148%) from 2021

Net Income

Down

-$24,124

Down $56,979 (-173%) from 2021

Trend Graphs

Balance Sheet Trend

Asset Growth8th percentile

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

$40K$30K$20K$10K$0Assets 2021: $32,855Net Assets 2021: $32,8552021Assets 2022: $8,731Liabilities 2022: $0Net Assets 2022: $8,7312022

Highlighted filing

2022

Assets$8,731
Liabilities$0
Net Assets$8,731
Open 2022 Filing

Operations Trend

Revenue Growth95th percentile

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

$400K$300K$200K$100K$0-$100KRevenue 2021: $167,580Expenses 2021: $134,725Net Income 2021: $32,8552021Revenue 2022: $310,133Expenses 2022: $334,257Net Income 2022: -$24,1242022

Highlighted filing

2022

Revenue$310,133
Expenses$334,257
Net Income-$24,124
Open 2022 Filing

Filings

Most recent year

2022 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$8,731
Liabilities
$0
Net assets
$8,731
Revenue
$310,133
Expenses
$334,257
Net income
-$24,124
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2022Detailed filing. Detailed filing data is available for this year.$0.09$0.00$0.09$3.10$3.34$0.24
2021Detailed filing. Detailed filing data is available for this year.$0.33$0.33$1.68$1.35$0.33
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
May 13, 2023
Return Version
2022v5.0
Gross Receipts
$310,133
Mission and Program Overview

Mission

To operate the local chapter of sigma nu fraternity delta chapter at the university of south carolina, a college social fraternity. Specifically, to promote the social, intellectual, and moral development of college and university men, both members and pledges of sigma nu fraternity. To continue among graduate members the close friendship and loyalty inspired and stabilized by mutual aid and understanding. To support the education of members and outstanding scholars, to assist members in time of need, and to support selected humanitarian activities. Our organization supports numerous charitable organizations and we hold many community service events annually.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$32,855$8,731▼ $24,124
Total Assets$32,855$8,731▼ $24,124
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$32,855$8,731▼ $24,124
Total Net Assets Fund Balance$32,855$8,731▼ $24,124
Total Liabilities and Net Assets / Fund Balance$32,855$8,731▼ $24,124
Compensation and Service Providers
Top Officer Pay94th percentile

Board Members and Trustees

NameTitle
Gordon SeayRush Chair
Holden BobbCommander
Kristopher SissonLt. Commande
Josh KindredMarshall
Spencer GrohovskyRecorder
Bass BumsteadSocial Risk
William WagnerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$310,133
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-24,124
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$0
Other Expenses$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Benefits to Members$334,257--$334,257
Total Functional Expenses$334,257$0$0$334,257
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Business relationship with 35% controlled entity
No
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

“Officer will reveiw and sign form 8879 prior to filing.”

Form 990, Page 6, Part VI, Line 19

“No documents available to the public”

Filing and Contact Details

Filer

Filer Name
Delta Chatper of Sigma Nu Faternity
EIN
57-6029840
Phone
8594892976
Address
515 LINCOLN STREET, COLUMBIA, SC 29201

Signing Officer

Name
William Wagner
Title
Treasurer
Signed
2023-05-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Holden Bobb
Formed
1886
Legal Domicile
Sc
Voting Board Members
7
Independent Board Members
7
Employees
0
Volunteers
7

Preparer

Firm
Greek Resource Services LLC
Address
PO BOX 1880, TUSCALOOSA, AL 35403-1880
Preparer
Cindy Neal
Phone
2057587754
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

“To operate the local chapter of sigma nu fraternity delta chapter at the university of south carolina, a college social fraternity. Specifically, to promote the social, intellectual, and moral development of college and university men, both members and pledges of sigma nu fraternity. To continue among graduate members the close friendship and loyalty inspired and stabilized by mutual aid and understanding. To support the education of members and outstanding scholars, to assist members in time of need, and to support selected humanitarian activities. Our organization supports numerous charitable organizations and we hold many community service events annually.”

Form 990, Page 2, Part III, Line 4D

“MEMBER BENEFIT”

Form 990, Page 5, Part V, Line 3B

“NO UNRELATED INCOME.”

Raw XML Appendix258 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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TO OPERATE THE LOCAL CHAPTER OF SIGMA NU FRATERNITY DELTA CHAPTER AT THE UNIVERSITY OF SOUTH CAROLINA, A COLLEGE SOCIAL FRATERNITY. SPECIFICALLY, TO PROMOTE THE SOCIAL, INTELLECTUAL, AND MORAL DEVELOPMENT OF COLLEGE AND UNIVERSITY MEN, BOTH MEMBERS AND PLEDGES OF SIGMA NU FRATERNITY. TO CONTINUE AMONG GRADUATE MEMBERS THE CLOSE FRIENDSHIP AND LOYALTY INSPIRED AND STABILIZED BY MUTUAL AID AND UNDERSTANDING. TO SUPPORT THE EDUCATION OF MEMBERS AND OUTSTANDING SCHOLARS, TO ASSIST MEMBERS IN TIME OF NEED, AND TO SUPPORT SELECTED HUMANITARIAN ACTIVITIES. OUR ORGANIZATION SUPPORTS NUMEROUS CHARITABLE ORGANIZATIONS AND WE HOLD MANY COMMUNITY SERVICE EVENTS ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MEMBER BENEFIT
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NO UNRELATED INCOME.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3OFFICER WILL REVEIW AND SIGN FORM 8879 PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 5, PART V, LINE 3B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
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ReturnHeader/BuildTS02023-04-26 12:10:37Z
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ReturnHeader/BusinessOfficerGrp/SignatureDt02023-05-13
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ReturnHeader/PreparerPersonGrp/PreparationDt02023-05-13
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CINDY NEAL
ReturnHeader/ReturnTs02023-05-13T11:44:54-04:00
ReturnHeader/ReturnTypeCd0990
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ReturnHeader/TaxPeriodBeginDt02022-01-01
ReturnHeader/TaxPeriodEndDt02022-12-31
ReturnHeader/TaxYr02022

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