Civic Intelligence

Sigma Nu Fraternity Epsilon XI

990 • Fiscal year 2023 • EIN 64-0304773

Jul 01, 2022 to Jun 30, 2023 • Filed on Nov 02, 2023

Organization Profile
PO Box 1036Oxford, MS 38655

(901) 674-8517

Siviq Scores

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

Liabilities / Assets

12th percentile

0.00x

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

2023 filings • 501(c)7 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

12th percentile

0.00x

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

2023 filings • 501(c)7 • $1M-$5M nonprofits • Source year 2023

Net Margin

21st percentile

-5.1%

Higher net margin than 21% of similar nonprofits.

2023 filings • 501(c)7 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

80th percentile

$0

Higher top officer pay than 80% of similar nonprofits.

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

2023 filings • 501(c)7 • $1M-$5M nonprofits • Source year 2023

Asset Growth

1st percentile

-97%

Faster asset growth than 1% of similar nonprofits.

2023 filings • 501(c)7 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

81st percentile

21%

Faster revenue growth than 81% of similar nonprofits.

2023 filings • 501(c)7 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets12th percentile

Assets

Down

$103,122

Down $3,506,453 (-97%) from 2022

Net Assets

Down

$103,122

Down $3,467,800 (-97%) from 2022

Liabilities

Down

$0

Down $38,653 (-100%) from 2022

Revenue And Expenses
Liabilities / Revenue12th percentileNet Margin21st percentile

Revenue

Up

$1,865,780

Up $329,636 (+21%) from 2022

Expenses

Up

$1,961,638

Up $628,722 (+47%) from 2022

Net Income

Down

-$95,858

Down $299,086 (-147%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth1st percentile

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MAssets 2011: $30,011Liabilities 2011: $41,368Net Assets 2011: -$11,3572011Assets 2012: $69,251Liabilities 2012: $2,472Net Assets 2012: $66,7792012Assets 2013: $25,450Liabilities 2013: $1,860Net Assets 2013: $23,5902013Assets 2014: $31,372Liabilities 2014: $1,944Net Assets 2014: $29,4282014Assets 2015: $45,675Liabilities 2015: $976Net Assets 2015: $44,6992015Assets 2016: $23,226Liabilities 2016: $824Net Assets 2016: $22,4022016Assets 2017: $150,046Liabilities 2017: $1,833Net Assets 2017: $148,2132017Assets 2018: $2,205,869Liabilities 2018: $0Net Assets 2018: $2,205,8692018Assets 2019: $2,692,260Liabilities 2019: $0Net Assets 2019: $2,692,2602019Assets 2020: $2,973,233Liabilities 2020: $0Net Assets 2020: $2,973,2332020Assets 2021: $3,367,694Liabilities 2021: $0Net Assets 2021: $3,367,6942021Assets 2022: $3,609,575Liabilities 2022: $38,653Net Assets 2022: $3,570,9222022Assets 2023: $103,122Liabilities 2023: $0Net Assets 2023: $103,1222023Assets 2024: $118,659Liabilities 2024: $0Net Assets 2024: $118,6592024

Highlighted filing

2023

Assets$103,122
Liabilities$0
Net Assets$103,122
Open 2023 Filing

Operations Trend

Revenue Growth81st percentile

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $801,125Expenses 2011: $816,249Net Income 2011: -$15,1242011Revenue 2012: $994,023Expenses 2012: $915,886Net Income 2012: $78,1372012Revenue 2013: $1,039,249Expenses 2013: $1,081,510Net Income 2013: -$42,2612013Revenue 2014: $953,555Expenses 2014: $947,717Net Income 2014: $5,8382014Revenue 2015: $1,170,261Expenses 2015: $1,154,990Net Income 2015: $15,2712015Revenue 2016: $1,102,288Expenses 2016: $1,124,584Net Income 2016: -$22,2962016Revenue 2017: $1,293,100Expenses 2017: $1,167,290Net Income 2017: $125,8102017Revenue 2018: $1,809,849Expenses 2018: $1,375,637Net Income 2018: $434,2122018Revenue 2019: $1,787,561Expenses 2019: $1,301,170Net Income 2019: $486,3912019Revenue 2020: $1,585,601Expenses 2020: $1,304,628Net Income 2020: $280,9732020Revenue 2021: $1,473,658Expenses 2021: $1,079,197Net Income 2021: $394,4612021Revenue 2022: $1,536,144Expenses 2022: $1,332,916Net Income 2022: $203,2282022Revenue 2023: $1,865,780Expenses 2023: $1,961,638Net Income 2023: -$95,8582023Revenue 2024: $2,054,675Expenses 2024: $2,039,138Net Income 2024: $15,5372024

Highlighted filing

2023

Revenue$1,865,780
Expenses$1,961,638
Net Income-$95,858
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
Nov 2, 2023
Return Version
2022v5.0
Gross Receipts
$1,865,780
Mission and Program Overview

Mission

To provide academic, social, and athletic programs, philanthropic and community activities, and food and lodging for the benefit of approximately 250 members of sigma nu fraternity at the university of mississippi.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$3,570,922$103,122▼ $3,467,800
Land, Buildings, and Equipment, Net$3,355,765$78,647▼ $3,277,118
Intangible Assets$38,653--
Cash and Non-Interest-Bearing Accounts$215,157$24,475▼ $190,682
Total Assets$3,609,575$103,122▼ $3,506,453
Liabilities
Mortgage Notes Payable Secured by Investment Property$38,653--
Total Liabilities$38,653$0▼ $38,653
Net Assets / Fund Balance
Total Net Assets Fund Balance$3,570,922$103,122▼ $3,467,800
Total Liabilities and Net Assets / Fund Balance$3,609,575$103,122▼ $3,506,453

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$78,647$16,093$94,740
Compensation and Service Providers
Top Officer Pay80th percentile

Board Members and Trustees

NameTitle
Lance HumeHouse Chairm
John Henry AndressChaplain
Don Fruge IiiCommander
Archie MillerLt. Commande
Chase CrowderMarshal
Chase NadolskiMarshal
Taylor JohnstonMarshal
Gray PhillipsRecorder
Miles MccullerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$26,903
Program Service Revenue
$1,838,848
Investment Income
$29
Other Revenue
$0
All Other Contributions
$26,903
Change in Net Assets
$-95,858
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,587,138
Salaries, Compensation, and Employee Benefits$300,078
Grants and Similar Amounts Paid$74,422
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy---$471,180
Other Salaries and Wages---$268,558
Other Expenses---$109,998
Insurance---$86,673
Grants to Domestic Orgs---$74,422
Payments to Affiliates---$58,938
Office Expenses---$39,648
All Other Expenses---$35,708
Payroll Taxes---$31,520
Fees for Services Accounting---$31,454
Fees for Services Other---$29,121
Depreciation Depletion---$16,093
Conferences and Meetings---$13,967
Travel---$2,963
Fees for Services Legal---$2,674
Total Functional Expenses$0$0$0$1,961,638
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Epsilon Xi Charity Bowl IncOxford, MS501c3Charity Bowl Event$74,422
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
Backup withholding compliance
Yes
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 6

“Any initiated member in good standing is considered a member of the organization.”

Form 990, Page 6, Part VI, Line 7A

“Initiated members in good standing annually elect the governing body.”

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

“No review was or will be conducted.”

Form 990, Page 6, Part VI, Line 19

“The organization's financial information and governing documents are available upon request. There were no requests made during this fiscal year.”

Filing and Contact Details

Filer

Filer Name
Sigma Nu Fraternity Epsilon Xi
EIN
64-0304773
Phone
9016748517
Address
PO BOX 1036, OXFORD, MS 38655
Doing Business As
Sigma Nu Fraternity

Signing Officer

Name
Miles Mcculler
Title
Treasurer
Phone
9016748517
Signed
2023-11-02
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Don Fruge Iii
Formed
1927
Legal Domicile
Ms
Voting Board Members
26
Independent Board Members
26
Employees
9

Preparer

Firm
Swetland Cook Pllc
Address
2409 S LAMAR BLVD, OXFORD, MS 38655-5348
Preparer
Melissa a Swetland CPA
Phone
6622361711
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

“To provide academic, social, and athletic programs, philanthropic and community activities, and food and lodging for the benefit of approximately 250 members of sigma nu fraternity at the university of mississippi.”

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

“Provided recreational and academic programs and lodging facilities for approximately 250 members of sigma nu fraternity at the university of mississippi.”

Form 990, Part XI, Line 9

“Transfer to house corporation -3,371,942 house corporation of epsilon xi chapter of sigma nu (ein 88-2444294) was formed in may 2022 with the purpose of holding all of the real estate assets of taxpayer and borrowing funds to pay for improvements. These assets and related debt were included on taxpayers's books until the new organization was formed. This adjustment removes those items from the taxpayer's books so they may be properly reported on the books of the new entity.”

Raw XML Appendix332 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 PROVIDE ACADEMIC, SOCIAL, AND ATHLETIC PROGRAMS, PHILANTHROPIC AND COMMUNITY ACTIVITIES, AND FOOD AND LODGING FOR THE BENEFIT OF APPROXIMATELY 250 MEMBERS OF SIGMA NU FRATERNITY AT THE UNIVERSITY OF MISSISSIPPI.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1PROVIDED RECREATIONAL AND ACADEMIC PROGRAMS AND LODGING FACILITIES FOR APPROXIMATELY 250 MEMBERS OF SIGMA NU FRATERNITY AT THE UNIVERSITY OF MISSISSIPPI.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ANY INITIATED MEMBER IN GOOD STANDING IS CONSIDERED A MEMBER OF THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3INITIATED MEMBERS IN GOOD STANDING ANNUALLY ELECT THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION'S FINANCIAL INFORMATION AND GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST. THERE WERE NO REQUESTS MADE DURING THIS FISCAL YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6TRANSFER TO HOUSE CORPORATION -3,371,942 HOUSE CORPORATION OF EPSILON XI CHAPTER OF SIGMA NU (EIN 88-2444294) WAS FORMED IN MAY 2022 WITH THE PURPOSE OF HOLDING ALL OF THE REAL ESTATE ASSETS OF TAXPAYER AND BORROWING FUNDS TO PAY FOR IMPROVEMENTS. THESE ASSETS AND RELATED DEBT WERE INCLUDED ON TAXPAYERS'S BOOKS UNTIL THE NEW ORGANIZATION WAS FORMED. THIS ADJUSTMENT REMOVES THOSE ITEMS FROM THE TAXPAYER'S BOOKS SO THEY MAY BE PROPERLY REPORTED ON THE BOOKS OF THE NEW ENTITY.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART XI, LINE 9
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IRS990/SubjectToProxyTaxInd0false
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IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt03609575
IRS990/TotalAssetsEOYAmt0103122
IRS990/TotalAssetsGrp/BOYAmt03609575
IRS990/TotalAssetsGrp/EOYAmt0103122
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IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt01961638
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IRS990/TotalLiabilitiesBOYAmt038653
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt038653
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt03570922
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0103122
IRS990/TotalProgramServiceRevenueAmt01838848
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01838848
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01865780
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt029
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt03609575
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0103122
IRS990/TravelGrp/TotalAmt02963
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IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0410 POOLE DRIVE
IRS990/USAddress/CityNm0UNIVERSITY
IRS990/USAddress/StateAbbreviationCd0MS
IRS990/USAddress/ZIPCd038677
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IRS990/VotingMembersIndependentCnt026
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ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MILES MCCULLER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum09016748517
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-11-02
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SIGMA NU FRATERNITY EPSILON XI
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0CHAPTER
ReturnHeader/Filer/BusinessNameControlTxt0SIGM
ReturnHeader/Filer/EIN0640304773
ReturnHeader/Filer/PhoneNum09016748517
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 1036
ReturnHeader/Filer/USAddress/CityNm0OXFORD
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MS
ReturnHeader/Filer/USAddress/ZIPCd038655
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0455198060
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SWETLAND COOK PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02409 S LAMAR BLVD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0OXFORD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0386555348
ReturnHeader/PreparerPersonGrp/PhoneNum06622361711
ReturnHeader/PreparerPersonGrp/PreparationDt02023-11-02
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MELISSA A SWETLAND CPA
ReturnHeader/ReturnTs02023-11-03T14:58:09-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0MIILES
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0MCCULLER
ReturnHeader/TaxPeriodBeginDt02022-07-01
ReturnHeader/TaxPeriodEndDt02023-06-30
ReturnHeader/TaxYr02022

Document Assets

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Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$103,122
Liabilities
$0
Net assets
$103,122
Revenue
$1,865,780
Expenses
$1,961,638
Net income
-$95,858
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.12$0.00$0.12$2.05$2.04$0.02
2023Detailed filing. Detailed filing data is available for this year.$0.10$0.00$0.10$1.87$1.96$0.10
2022Detailed filing. Detailed filing data is available for this year.$3.61$0.04$3.57$1.54$1.33$0.20
2021Detailed filing. Detailed filing data is available for this year.$3.37$0.00$3.37$1.47$1.08$0.39
2020Detailed filing. Detailed filing data is available for this year.$2.97$0.00$2.97$1.59$1.30$0.28
2019Detailed filing. Detailed filing data is available for this year.$2.69$0.00$2.69$1.79$1.30$0.49
2018Detailed filing. Detailed filing data is available for this year.$2.21$0.00$2.21$1.81$1.38$0.43
2017Summary only. Only limited summary data is available for this year.$0.15$0.00$0.15$1.29$1.17$0.13
2016Summary only. Only limited summary data is available for this year.$0.02$0.00$0.02$1.10$1.12$0.02
2015Summary only. Only limited summary data is available for this year.$0.05$0.00$0.04$1.17$1.15$0.02
2014Summary only. Only limited summary data is available for this year.$0.03$0.00$0.03$0.95$0.95$0.01
2013Summary only. Only limited summary data is available for this year.$0.03$0.00$0.02$1.04$1.08$0.04
2012Summary only. Only limited summary data is available for this year.$0.07$0.00$0.07$0.99$0.92$0.08
2011Summary only. Only limited summary data is available for this year.$0.03$0.04$0.01$0.80$0.82$0.02