Civic Intelligence

Sigma Nu Fraternity

990 • Fiscal year 2013 • EIN 63-0188930

Jul 01, 2012 to Jun 30, 2013 • Filed on Oct 03, 2013

715 West Magnolia Ave36832
Siviq Scores

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

Liabilities / Assets

34th percentile

0.02x

Higher debt load relative to assets than 34% of similar nonprofits.

2013 filings • 501(c)7 • $500k-$1M nonprofits • Source year 2013

Liabilities / Revenue

Score unavailable

No value available

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

Source year 2013

Net Margin

Score unavailable

No value available

Net margin requires both revenue and expenses on this filing.

Source year 2013

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2013

Asset Growth

95th percentile

67%

Faster asset growth than 95% of similar nonprofits.

2013 filings • 501(c)7 • $500k-$1M nonprofits • Annualized from 2012 to 2013

Revenue Growth

Score unavailable

No value available

No valid filing value is available for this score.

Assets

Up

$54,398

Up $21,777 (+67%) from 2012

Net Assets

Up

$53,538

Up $36,700 (+218%) from 2012

Liabilities

Down

$860

Down $14,923 (-95%) from 2012

Revenue

-

No earlier filing loaded for comparison.

Expenses

Down

$576,646

Down $326 (-0.1%) from 2012

Net Income

-

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$200K$150K$100K$50K$0-$50KAssets 2011: $30,471Liabilities 2011: $45,874Net Assets 2011: -$15,4032011Assets 2012: $32,621Liabilities 2012: $15,783Net Assets 2012: $16,8382012Assets 2013: $54,398Liabilities 2013: $860Net Assets 2013: $53,5382013Assets 2014: $22,217Liabilities 2014: $871Net Assets 2014: $21,3462014Assets 2015: $39,453Liabilities 2015: $801Net Assets 2015: $38,6522015Assets 2016: $46,154Liabilities 2016: $265Net Assets 2016: $45,8892016Assets 2017: $45,485Liabilities 2017: $522Net Assets 2017: $44,9632017Assets 2018: $92,209Liabilities 2018: $848Net Assets 2018: $91,3612018Assets 2019: $79,938Liabilities 2019: $1,166Net Assets 2019: $78,7722019Assets 2020: $95,515Liabilities 2020: $1,543Net Assets 2020: $93,9722020Assets 2021: $99,302Liabilities 2021: $4,096Net Assets 2021: $95,2062021Assets 2022: $84,647Liabilities 2022: $0Net Assets 2022: $84,6472022Assets 2023: $81,435Liabilities 2023: $0Net Assets 2023: $81,4352023Assets 2024: $79,661Liabilities 2024: $0Net Assets 2024: $79,6612024Assets 2025: $168,110Liabilities 2025: $0Net Assets 2025: $168,1102025

Highlighted filing

2013

Assets$54,398
Liabilities$860
Net Assets$53,538

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$1.5M$1.0M$500K$0-$500KRevenue 2011: $607,537Expenses 2011: $553,590Net Income 2011: $53,9472011Revenue 2012: $609,213Expenses 2012: $576,972Net Income 2012: $32,2412012Expenses 2013: $576,6462013Revenue 2014: $586,281Expenses 2014: $618,473Net Income 2014: -$32,1922014Revenue 2015: $583,711Expenses 2015: $566,405Net Income 2015: $17,3062015Revenue 2016: $772,264Expenses 2016: $765,027Net Income 2016: $7,2372016Revenue 2017: $901,849Expenses 2017: $902,775Net Income 2017: -$9262017Revenue 2018: $897,594Expenses 2018: $851,196Net Income 2018: $46,3982018Revenue 2019: $887,303Expenses 2019: $899,892Net Income 2019: -$12,5892019Revenue 2020: $867,998Expenses 2020: $852,798Net Income 2020: $15,2002020Revenue 2021: $934,941Expenses 2021: $933,707Net Income 2021: $1,2342021Revenue 2022: $1,091,458Expenses 2022: $1,102,017Net Income 2022: -$10,5592022Revenue 2023: $1,043,288Expenses 2023: $1,046,502Net Income 2023: -$3,2142023Revenue 2024: $1,039,833Expenses 2024: $1,041,607Net Income 2024: -$1,7742024Revenue 2025: $1,086,906Expenses 2025: $998,457Net Income 2025: $88,4492025

Highlighted filing

2013

Revenue-
Expenses$576,646
Net Income-
Jump To
Filing Snapshot
Filing Period
Jul 1, 2012 to Jun 30, 2013
Signed
Oct 3, 2013
Return Version
2012v2.1
Gross Receipts
$613,346
Mission and Program Overview

Mission

College social fraternity that provides food, board, and social functions for benefit of all members.

Filing and Contact Details

Filer

EIN
63-0188930
Raw XML Appendix299 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
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IRS990/AccountsPayableAccruedExpenses/BOY0408
IRS990/AccountsPayableAccruedExpenses/EOY0860
IRS990/ActivitiesConductedPartnership00
IRS990/ActivityOrMissionDescription0COLLEGE SOCIAL FRATERNITY.
IRS990/AddressPrincipalOfficerUS/AddressLine10715 WEST MAGNOLIA AVE
IRS990/AddressPrincipalOfficerUS/City0AUBURN
IRS990/AddressPrincipalOfficerUS/State0AL
IRS990/AddressPrincipalOfficerUS/ZIPCode036832
IRS990/AllOtherExpenses/Total035953
IRS990/BenefitsPaidToMembersCY00
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IRS990/Description0ALL PROGRAMS PROVIDE FOOD, BOARD, AND SOCIAL FUNCTIONS FOR THIS COLLEGE SOCIAL FRATERNITY. ALL PROGRAMS BENEFIT ALL MEMBERS.
IRS990/DisregardedEntity00
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IRS990/Form990PartVIISectionA/NamePerson0GREGORY OSBORNE
IRS990/Form990PartVIISectionA/NamePerson1CODY SANDERS
IRS990/Form990PartVIISectionA/NamePerson2MICHAEL TYNES
IRS990/Form990PartVIISectionA/NamePerson3NICHOLAS DAHLGREEN
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IRS990/Form990PartVIISectionA/ReportableCompFromOrganization30
IRS990/Form990PartVIISectionA/ReportableCompFromRelatedOrgs00
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IRS990/Form990PartVIISectionA/ReportableCompFromRelatedOrgs30
IRS990/Form990PartVIISectionA/Title0COMMANDER
IRS990/Form990PartVIISectionA/Title1LT. COMMANDER
IRS990/Form990PartVIISectionA/Title2TREASURER
IRS990/Form990PartVIISectionA/Title3RECORDER
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IRS990/GrossReceiptsAmount00
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IRS990/MissionDescription0COLLEGE SOCIAL FRATERNITY THAT PROVIDES FOOD, BOARD, AND SOCIAL FUNCTIONS FOR BENEFIT OF ALL MEMBERS.
IRS990/MoreThan5000KToIndividuals00
IRS990/MoreThan5000KToOrganizations00
IRS990/NameOfPrincipalOfficerPerson0MICHAEL TYNES
IRS990/NbrIndependentVotingMembers05
IRS990/NbrVotingGoverningBodyMembers05
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IRS990/NetAssetsOrFundBalancesEOY053538
IRS990/NetUnrelatedBusinessTxblIncome00
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IRS990/NonDeductibleContributions00
IRS990/NumberFormsTransmittedWith109600
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IRS990/NumberOfContractorsGT100K00
IRS990/NumberOfEmployees03
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IRS990/Occupancy/Total0171871
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IRS990/OtherExpenses/Description3NATIONAL CHAPTER FEES
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IRS990/OtherExpenses/Total195776
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IRS990/PoliticalActivities00
IRS990/ProfessionalFundraising00
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IRS990/ProgramServiceRevenue/Description0DUES AND FEES
IRS990/ProgramServiceRevenue/Description1ASSESSMENTS
IRS990/ProgramServiceRevenuePriorYear0609213
IRS990/ProgramServiceRevenue/RelatedOrExemptFunctionIncome0505346
IRS990/ProgramServiceRevenue/RelatedOrExemptFunctionIncome1108000
IRS990/ProgramServiceRevenue/TotalRevenueColumn0505346
IRS990/ProgramServiceRevenue/TotalRevenueColumn1108000
IRS990/ProhibitedTaxShelterTrans00
IRS990/ReconcilationOtherChanges00
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IRS990/RelatedOrgControlledEntity00
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IRS990/RetainedEarningsEndowmentEtc/BOY016838
IRS990/RetainedEarningsEndowmentEtc/EOY053538
IRS990/RevenuesLessExpensesCY036700
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IRS990/SalariesEtcCurrentYear063358
IRS990/SalariesEtcPriorYear065690
IRS990/ScheduleBRequired00
IRS990/ScheduleJRequired00
IRS990ScheduleO/GeneralExplanation/Explanation0THE FRATERNITY IS MADE UP OF BROTHERS/MEMBERS.
IRS990ScheduleO/GeneralExplanation/Explanation1THE FRATERNITY MEMBERS VOTE TO ELECT THE OFFICERS. THE ELECTED OFFICERS MAKE UP THE GOVERNING BODY.
IRS990ScheduleO/GeneralExplanation/Explanation2THE OFFICERS OF THE BETA THETA CHAPTER OF SIGMA NU BUILDING ASSOCIATION, A RELATED TAX-EXEMPT ORGANIZATION, REVIEW THIS FORM 990.
IRS990ScheduleO/GeneralExplanation/Explanation3UPON REQUEST.
IRS990ScheduleO/GeneralExplanation/ReturnReference0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/GeneralExplanation/ReturnReference1FORM 990, PART VI, SECTION A, LINE 7A
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IRS990ScheduleO/GeneralExplanation/ReturnReference3FORM 990, PART VI, SECTION C, LINE 19
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IRS990ScheduleR/ExchangeOfAssets00
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IRS990ScheduleR/Form990ScheduleRPartII/PrimaryActivities0OWNS HOUSE OF SIGMA NU FRATERNITY; RESPONSIBLE FOR MORTGAGE PAYMENTS
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IRS990ScheduleR/SaleOfAssetsToOtherOrg00
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IRS990/TheBooksAreInCareOf/AddressUS/ZIPCode036830
IRS990/TheBooksAreInCareOf/NameBusiness/BusinessNameLine10DON CHASTAIN CPA
IRS990/TheBooksAreInCareOf/TelephoneNumber03348877022
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IRS990/TotalNbrVolunteers00
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IRS990/Travel/Total030
IRS990/TypeOfOrganizationOther0X
IRS990/TypeOfOrgOtherDescription0SOCIAL FRATERNITY
IRS990/UnrelatedBusinessIncome00
IRS990/UponRequest0X
IRS990/WebSite0WWW.AUBURN.EDU/STUDENT_INFO/GREEKS/SIGMA_NU/
IRS990/WhistleblowerPolicy00
IRS990/YearFormation01890
ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/Filer/EIN0630188930
ReturnHeader/Filer/Name/BusinessNameLine10SIGMA NU FRATERNITY
ReturnHeader/Filer/NameControl0SIGM
ReturnHeader/Filer/Phone03348879100
ReturnHeader/Filer/USAddress/AddressLine10715 WEST MAGNOLIA AVE
ReturnHeader/Filer/USAddress/City0AUBURN
ReturnHeader/Filer/USAddress/State0AL
ReturnHeader/Filer/USAddress/ZIPCode036832
ReturnHeader/Officer/AuthorizeThirdParty01
ReturnHeader/Officer/DateSigned02013-10-03
ReturnHeader/Officer/Name0MICHAEL TYNES
ReturnHeader/Officer/Phone03348879100
ReturnHeader/Officer/Title0TREASURER
ReturnHeader/Preparer/DatePrepared02013-10-02
ReturnHeader/PreparerFirm/EIN0630834838
ReturnHeader/PreparerFirm/PreparerFirmBusinessName/BusinessNameLine10MACHEN MCCHESNEY & CHASTAIN LLP
ReturnHeader/PreparerFirm/PreparerFirmUSAddress/AddressLine101820 E UNIVERSITY DRIVE
ReturnHeader/PreparerFirm/PreparerFirmUSAddress/City0AUBURN
ReturnHeader/PreparerFirm/PreparerFirmUSAddress/State0AL
ReturnHeader/PreparerFirm/PreparerFirmUSAddress/ZIPCode036830
ReturnHeader/Preparer/Name0DON CHASTAIN
ReturnHeader/Preparer/Phone03348877022
ReturnHeader/ReturnType0990
ReturnHeader/TaxPeriodBeginDate02012-07-01
ReturnHeader/TaxPeriodEndDate02013-06-30
ReturnHeader/TaxYear02012
ReturnHeader/Timestamp02013-10-15T11:12:08-05:00

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.17$0.00$0.17$1.09$1.00$0.09
2024Detailed filing. Detailed filing data is available for this year.$0.08$0.00$0.08$1.04$1.04$0.00
2023Detailed filing. Detailed filing data is available for this year.$0.08$0.00$0.08$1.04$1.05$0.00
2022Detailed filing. Detailed filing data is available for this year.$0.08$0.00$0.08$1.09$1.10$0.01
2021Detailed filing. Detailed filing data is available for this year.$0.10$0.00$0.10$0.93$0.93$0.00
2020Detailed filing. Detailed filing data is available for this year.$0.10$0.00$0.09$0.87$0.85$0.02
2019Detailed filing. Detailed filing data is available for this year.$0.08$0.00$0.08$0.89$0.90$0.01
2018Detailed filing. Detailed filing data is available for this year.$0.09$0.00$0.09$0.90$0.85$0.05
2017Detailed filing. Detailed filing data is available for this year.$0.05$0.00$0.04$0.90$0.90$0.00
2016Detailed filing. Detailed filing data is available for this year.$0.05$0.00$0.05$0.77$0.77$0.01
2015Detailed filing. Detailed filing data is available for this year.$0.04$0.00$0.04$0.58$0.57$0.02
2014Detailed filing. Detailed filing data is available for this year.$0.02$0.00$0.02$0.59$0.62$0.03
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.05$0.00$0.05$0.58
2012Summary only. Only limited summary data is available for this year.$0.03$0.02$0.02$0.61$0.58$0.03
2011Summary only. Only limited summary data is available for this year.$0.03$0.05$0.02$0.61$0.55$0.05