Civic Intelligence

Chi Omega Fraternity - Sigma Beta

990EZ • Fiscal year 2023 • EIN 81-0119510

Jul 01, 2022 to Jun 30, 2023 • Filed on Aug 18, 2023

405 West GarfieldBozeman, MT 59715

(209) 614-6993

Siviq Scores

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

Liabilities / Assets

89th percentile

0.45x

Higher debt load relative to assets than 89% of similar nonprofits.

2023 filings • 501(c)7 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

81st percentile

0.17x

Higher debt load relative to revenue than 81% of similar nonprofits.

2023 filings • 501(c)7 • <$500k nonprofits • Source year 2023

Net Margin

41st percentile

-0.4%

Higher net margin than 41% of similar nonprofits.

2023 filings • 501(c)7 • <$500k nonprofits • Source year 2023

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.

2023 filings • 501(c)7 • <$500k nonprofits • Source year 2023

Asset Growth

53rd percentile

2.2%

Faster asset growth than 53% of similar nonprofits.

2023 filings • 501(c)7 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

72nd percentile

20%

Faster revenue growth than 72% of similar nonprofits.

2023 filings • 501(c)7 • <$500k nonprofits • Annualized from 2022 to 2023

Assets

Up

$28,818

Up $611 (+2.2%) from 2022

Net Assets

Down

$15,778

Down $337 (-2.1%) from 2022

Liabilities

Up

$13,040

Up $948 (+7.8%) from 2022

Revenue

Up

$76,054

Up $12,734 (+20%) from 2022

Expenses

Up

$76,391

Up $6,695 (+9.6%) from 2022

Net Income

Up

-$337

Up $6,039 (+95%) from 2022

Historical Trend

Balance Sheet Trend

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

$60K$40K$20K$0Assets 2011: $752Liabilities 2011: $2,4102011Assets 2012: $118Liabilities 2012: $02012Assets 2013: $3,904Liabilities 2013: $02013Assets 2014: $5,100Liabilities 2014: $3,1512014Assets 2015: $4,763Liabilities 2015: $3,2552015Assets 2016: $20,018Liabilities 2016: $3,5402016Assets 2018: $13,324Liabilities 2018: $7,362Net Assets 2018: $5,9622018Assets 2019: $35,037Liabilities 2019: $9,4522019Assets 2020: $9,903Liabilities 2020: $9,4882020Assets 2021: $32,584Liabilities 2021: $10,107Net Assets 2021: $22,4772021Assets 2022: $28,207Liabilities 2022: $12,092Net Assets 2022: $16,1152022Assets 2023: $28,818Liabilities 2023: $13,040Net Assets 2023: $15,7782023Assets 2024: $33,255Liabilities 2024: $23,027Net Assets 2024: $10,2282024Assets 2025: $51,690Liabilities 2025: $33,622Net Assets 2025: $18,0682025

Highlighted filing

2023

Assets$28,818
Liabilities$13,040
Net Assets$15,778

Operations Trend

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

$150K$100K$50K$0-$50KRevenue 2011: $129,412Expenses 2011: $132,740Net Income 2011: -$3,3282011Revenue 2012: $33,114Expenses 2012: $31,338Net Income 2012: $1,7762012Revenue 2013: $41,569Expenses 2013: $34,873Net Income 2013: $6,6962013Revenue 2014: $44,030Expenses 2014: $48,894Net Income 2014: -$4,8642014Revenue 2015: $43,425Expenses 2015: $43,866Net Income 2015: -$4412015Revenue 2016: $57,636Expenses 2016: $42,666Net Income 2016: $14,9702016Revenue 2018: $68,982Expenses 2018: $63,902Net Income 2018: $5,0802018Revenue 2019: $70,158Expenses 2019: $50,535Net Income 2019: $19,6232019Revenue 2020: $67,326Expenses 2020: $92,497Net Income 2020: -$25,1712020Revenue 2021: $54,759Expenses 2021: $32,697Net Income 2021: $22,0622021Revenue 2022: $63,320Expenses 2022: $69,696Net Income 2022: -$6,3762022Revenue 2023: $76,054Expenses 2023: $76,391Net Income 2023: -$3372023Revenue 2024: $93,441Expenses 2024: $98,991Net Income 2024: -$5,5502024Revenue 2025: $106,694Expenses 2025: $98,853Net Income 2025: $7,8412025

Highlighted filing

2023

Revenue$76,054
Expenses$76,391
Net Income-$337
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
Aug 18, 2023
Return Version
2022v5.0
Gross Receipts
$76,054
Mission and Program Overview

Mission

Provide social events and entertainment to sorority members.

Program Services

DescriptionGrantsExpenses
TO PROVIDE SOCIAL EVENTS AND ENTERTAINMENT TO SORORITY MEMBERS.--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
ANIKA FISKEPresident-$0--
RILEY CRAVENSVice Preside-$0--
BRIA BJORKSecretary-$0--
WHITNEY VRALSTEDTreasurer-$0--
Filing and Contact Details

Filer

Filer Name
Chi Omega Fraternity - Sigma Beta
EIN
81-0119510
Phone
2096146993
Address
405 WEST GARFIELD, BOZEMAN, MT 59715

Signing Officer

Name
Whitney Vralsted
Title
Treasurer
Phone
4066335841
Signed
2023-08-18
Discuss with paid preparer
Yes

Preparer

Firm
Hpw Cpas & Advisors Pllp
Address
1247 STONERIDGE DR, BOZEMAN, MT 59718
Preparer
Kevin M Hubley CPA
Phone
4065860281
Supplemental Narrative

Additional Explanations

Form 990-ez, Page 1, Item C

Chi omega fraternity - sigma beta

Form 990-ez, Part I, Line 16

Expenses chapter expense 43,110 career development 82 chapter president 2,308 chapter treasurer 568 chapter vice president 396 community service 1,735 house corporation 12,668 member educator expenses 1,929 panhellenic dues 3,150 personnel chair expenses 587 recruitment expenses 2,660 sisterhood team expenses 741 social expenses 3,900 chapter secretary 2,052 campus activities directo 20 director of programming 59 facility manager 341 marketing director 41 dei expense 44 total 76,391

Form 990-ez, Part II, Line 24

Pledges receivable 12,092 13,040 total 12,092 13,040

Form 990-ez, Part II, Line 26

Deferred revenue 12,092 13,040

Raw XML Appendix108 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/PersonNm0WHITNEY VRALSTED
IRS990EZ/BooksInCareOfDetail/PhoneNum02065470202
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0405 WEST GARFIELD
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0BOZEMAN
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MT
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd059715
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt016115
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt015778
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-337
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt028207
IRS990EZ/Form990TotalAssetsGrp/EOYAmt028818
IRS990EZ/GrossReceiptsAmt076054
IRS990EZ/GrossReceiptsForPublicUseAmt00
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InitiationFeesAndCapContriAmt00
IRS990EZ/InvestmentIncomeAmt09
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingAccrualInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt016115
IRS990EZ/NetAssetsOrFundBalancesEOYAmt015778
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt016115
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt015778
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt0000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt1000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt2000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt3000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0ANIKA FISKE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1RILEY CRAVENS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2BRIA BJORK
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3WHITNEY VRALSTED
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1VICE PRESIDE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3TREASURER
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt012092
IRS990EZ/OtherAssetsTotalDetail/EOYAmt013040
IRS990EZ/OtherExpensesTotalAmt076391
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0PROVIDE SOCIAL EVENTS AND ENTERTAINMENT TO SORORITY MEMBERS.
IRS990EZ/ProgramServiceRevenueAmt076045
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0TO PROVIDE SOCIAL EVENTS AND ENTERTAINMENT TO SORORITY MEMBERS.
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt012092
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt013040
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt076391
IRS990EZ/TotalRevenueAmt076054
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0CHI OMEGA FRATERNITY - SIGMA BETA
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EXPENSES CHAPTER EXPENSE 43,110 CAREER DEVELOPMENT 82 CHAPTER PRESIDENT 2,308 CHAPTER TREASURER 568 CHAPTER VICE PRESIDENT 396 COMMUNITY SERVICE 1,735 HOUSE CORPORATION 12,668 MEMBER EDUCATOR EXPENSES 1,929 PANHELLENIC DUES 3,150 PERSONNEL CHAIR EXPENSES 587 RECRUITMENT EXPENSES 2,660 SISTERHOOD TEAM EXPENSES 741 SOCIAL EXPENSES 3,900 CHAPTER SECRETARY 2,052 CAMPUS ACTIVITIES DIRECTO 20 DIRECTOR OF PROGRAMMING 59 FACILITY MANAGER 341 MARKETING DIRECTOR 41 DEI EXPENSE 44 TOTAL 76,391
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2PLEDGES RECEIVABLE 12,092 13,040 TOTAL 12,092 13,040
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DEFERRED REVENUE 12,092 13,040
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PAGE 1, ITEM C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART II, LINE 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990-EZ, PART II, LINE 26
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0WHITNEY VRALSTED
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum04066335841
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-08-18
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CHI OMEGA FRATERNITY - SIGMA BETA
ReturnHeader/Filer/BusinessNameControlTxt0CHIO
ReturnHeader/Filer/EIN0810119510
ReturnHeader/Filer/PhoneNum02096146993
ReturnHeader/Filer/USAddress/AddressLine1Txt0405 WEST GARFIELD
ReturnHeader/Filer/USAddress/CityNm0BOZEMAN
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MT
ReturnHeader/Filer/USAddress/ZIPCd059715
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0810511572
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0HPW CPAS & ADVISORS PLLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01247 STONERIDGE DR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BOZEMAN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd059718
ReturnHeader/PreparerPersonGrp/PhoneNum04065860281
ReturnHeader/PreparerPersonGrp/PreparationDt02023-08-18
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0KEVIN M HUBLEY CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02023-08-31T10:41:06-04:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0CLIO
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0LUNDE
ReturnHeader/TaxPeriodBeginDt02022-07-01
ReturnHeader/TaxPeriodEndDt02023-06-30
ReturnHeader/TaxYr02022

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.$0.52$0.34$0.18$1.07$0.99$0.08
2024Detailed filing. Detailed filing data is available for this year.$0.33$0.23$0.10$0.93$0.99$0.06
2023Detailed filing. Detailed filing data is available for this year.$0.29$0.13$0.16$0.76$0.76$0.00
2022Detailed filing. Detailed filing data is available for this year.$0.28$0.12$0.16$0.63$0.70$0.06
2021Detailed filing. Detailed filing data is available for this year.$0.33$0.10$0.22$0.55$0.33$0.22
2020Summary only. Only limited summary data is available for this year.$0.10$0.09$0.67$0.92$0.25
2019Summary only. Only limited summary data is available for this year.$0.35$0.09$0.70$0.51$0.20
2018Detailed filing. Detailed filing data is available for this year.$0.13$0.07$0.06$0.69$0.64$0.05
2016Summary only. Only limited summary data is available for this year.$0.20$0.04$0.58$0.43$0.15
2015Summary only. Only limited summary data is available for this year.$0.05$0.03$0.43$0.44$0.00
2014Summary only. Only limited summary data is available for this year.$0.05$0.03$0.44$0.49$0.05
2013Summary only. Only limited summary data is available for this year.$0.04$0.00$0.42$0.35$0.07
2012Summary only. Only limited summary data is available for this year.$0.00$0.00$0.33$0.31$0.02
2011Summary only. Only limited summary data is available for this year.$0.01$0.02$1.29$1.33$0.03