Civic Intelligence

Sigma Nu Fraternity

EIN 72-0410263 • 501(c)7 • Baton Rouge, LA

Profile

Sigma Nu is a college Fraternity. The purpose is to foster brotherhood amongst members through social functions and to provide housing & meals to members attending LSU.

6421 Perkins Rd Bldg ABaton Rouge, LA 70808

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 2014

Liabilities / Revenue

59th percentile

0.00x

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

501(c)7 • <$500k nonprofits • Source year 2014

Net Margin

39th percentile

-1.2%

Higher net margin than 39% of similar nonprofits.

501(c)7 • <$500k nonprofits • Source year 2014

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 2014

Asset Growth

14th percentile

-35%

Faster asset growth than 14% of similar nonprofits.

501(c)7 • <$500k nonprofits • Annualized from 2013 to 2014

Revenue Growth

90th percentile

47%

Faster revenue growth than 90% of similar nonprofits.

501(c)7 • <$500k nonprofits • Annualized from 2013 to 2014

Balance Sheet
Liabilities / Assets58th percentile

Assets

Down

$5,958

Down $3,207 (-35%) from 2013

Liabilities

Flat

$0

Flat from 2013

Net Assets

$5,958

No earlier filing loaded for comparison.

Operations
Liabilities / Revenue59th percentileNet Margin39th percentile

Revenue

Up

$270,304

Up $86,618 (+47%) from 2013

Expenses

Up

$273,511

Up $90,580 (+50%) from 2013

Net Income

Down

-$3,207

Down $3,962 (-525%) from 2013

Trend Graphs

Balance Sheet Trend

Asset Growth14th percentile

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

$10K$5.0K$0Assets 2010: $7,801Liabilities 2010: $6,510Net Assets 2010: $1,2912010Assets 2011: $469Liabilities 2011: $1,2012011Assets 2012: $8,410Liabilities 2012: $02012Assets 2013: $9,165Liabilities 2013: $02013Assets 2014: $5,958Liabilities 2014: $0Net Assets 2014: $5,9582014

Highlighted filing

2014

Assets$5,958
Liabilities$0
Net Assets$5,958
Open 2014 Filing

Operations Trend

Revenue Growth90th percentile

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

$300K$200K$100K$0-$100KRevenue 2010: $163,901Expenses 2010: $164,867Net Income 2010: -$9662010Revenue 2011: $171,386Expenses 2011: $173,409Net Income 2011: -$2,0232011Revenue 2012: $179,229Expenses 2012: $170,087Net Income 2012: $9,1422012Revenue 2013: $183,686Expenses 2013: $182,931Net Income 2013: $7552013Revenue 2014: $270,304Expenses 2014: $273,511Net Income 2014: -$3,2072014

Highlighted filing

2014

Revenue$270,304
Expenses$273,511
Net Income-$3,207
Open 2014 Filing

Filings

Most recent year

2014 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$5,958
Liabilities
$0
Net assets
$5,958
Revenue
$270,304
Expenses
$273,511
Net income
-$3,207
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2014Detailed filing. Detailed filing data is available for this year.$0.06$0.00$0.06$2.70$2.74$0.03
2013Summary only. Only limited summary data is available for this year.$0.09$0.00$1.84$1.83$0.01
2012Summary only. Only limited summary data is available for this year.$0.08$0.00$1.79$1.70$0.09
2011Summary only. Only limited summary data is available for this year.$0.00$0.01$1.71$1.73$0.02
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.08$0.07$0.01$1.64$1.65$0.01
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Aug 1, 2013 to Jul 31, 2014
Signed
Mar 24, 2015
Return Version
2013v4.0
Gross Receipts
$270,304
Mission and Program Overview

Mission

Sigma Nu is a college Fraternity. The purpose is to foster brotherhood amongst members through social functions and to provide housing & meals to members attending LSU.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$9,165$5,958▼ $3,207
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$9,165$5,958▼ $3,207
Other Assets Total-$0-
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Unrestricted Net Assets$9,165$5,958▼ $3,207
Total Net Assets Fund Balance$9,165$5,958▼ $3,207
Total Liabilities and Net Assets / Fund Balance$9,165$5,958▼ $3,207
Compensation and Service Providers
Top Officer Pay94th percentile

Board Members and Trustees

NameTitle
David LeVasseurPresident
Niles TowerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$270,304
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-3,207
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$273,511
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$23,003--$23,003
Other Expenses$15,427--$15,427
Travel$1,289--$1,289
Total Functional Expenses$273,511$0$0$273,511
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
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Backup withholding compliance
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, Part VI, Line 11B: Form 990 Review Process

“No review was or will be conducted.”

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

“No documents available to the public.”

Filing and Contact Details

Filer

EIN
72-0410263
Phone
2257671020

Signing Officer

Name
Robert Apple
Title
Financial Advisor
Signed
2015-03-24

Organization Details

Voting Board Members
2
Independent Board Members
0
Employees
0
Raw XML Appendix267 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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IRS990/IRPDocumentCnt00
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ReturnHeader/BuildTS02016-03-07 17:11:31Z
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