Civic Intelligence

Chi Omega Fraternity - Sigma Beta

990EZ • Fiscal year 2024 • EIN 81-0119510

Jul 01, 2023 to Jun 30, 2024 • Filed on Aug 21, 2024

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

93rd percentile

0.69x

Higher debt load relative to assets than 93% of similar nonprofits.

2024 filings • 501(c)7 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

84th percentile

0.25x

Higher debt load relative to revenue than 84% of similar nonprofits.

2024 filings • 501(c)7 • <$500k nonprofits • Source year 2024

Net Margin

27th percentile

-5.9%

Higher net margin than 27% of similar nonprofits.

2024 filings • 501(c)7 • <$500k nonprofits • Source year 2024

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.

2024 filings • 501(c)7 • <$500k nonprofits • Source year 2024

Asset Growth

75th percentile

15%

Faster asset growth than 75% of similar nonprofits.

2024 filings • 501(c)7 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

79th percentile

23%

Faster revenue growth than 79% of similar nonprofits.

2024 filings • 501(c)7 • <$500k nonprofits • Annualized from 2023 to 2024

Assets

Up

$33,255

Up $4,437 (+15%) from 2023

Net Assets

Down

$10,228

Down $5,550 (-35%) from 2023

Liabilities

Up

$23,027

Up $9,987 (+77%) from 2023

Revenue

Up

$93,441

Up $17,387 (+23%) from 2023

Expenses

Up

$98,991

Up $22,600 (+30%) from 2023

Net Income

Down

-$5,550

Down $5,213 (-1547%) from 2023

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

2024

Assets$33,255
Liabilities$23,027
Net Assets$10,228

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

2024

Revenue$93,441
Expenses$98,991
Net Income-$5,550
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Aug 21, 2024
Return Version
2023v5.0
Gross Receipts
$93,441
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
HANNAH BONDPresident-$0--
JENNA TEMPLETONVice Preside-$0--
AVRIE COSTLYSecretary-$0--
WHITNEY VRALSTEDTreasurer-$0--
BAILEI SCHMITTNew Member E-$0--
AVA GRUNOWPersonnel-$0--
PENELOPE GATESRecruitment-$0--
BELLA JAMESDirector Of-$0--
MEGAN PACKWOODPanhellenic-$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
2024-08-21
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 69,712 chapter president 4,002 chapter vice president 1,000 chapter secretary 1,574 chapter treasurer 376 member educator expenses 3,666 personnel chair expenses 578 recruitment expenses 3,530 panhellenic dues 4,571 director of programming 87 social expenses 5,834 sisterhood team expenses 827 marketing director 120 community service 2,575 campus activities directo 36 career development 89 foundation ambassador 75 dei expense 6 house corporation 333 total 98,991

Form 990-ez, Part II, Line 24

Pledges receivable 13,040 23,027 total 13,040 23,027

Form 990-ez, Part II, Line 26

Deferred revenue 13,040 23,027

Raw XML Appendix126 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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IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0BOZEMAN
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5AVA GRUNOW
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6PENELOPE GATES
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm7BELLA JAMES
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm8MEGAN PACKWOOD
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1VICE PRESIDE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4NEW MEMBER E
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6RECRUITMENT
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt8PANHELLENIC
IRS990EZ/OperateHospitalInd0false
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IRS990EZ/ProgramServiceRevenueAmt093432
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0TO PROVIDE SOCIAL EVENTS AND ENTERTAINMENT TO SORORITY MEMBERS.
IRS990EZ/ProhibitedTaxShelterTransInd0false
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IRS990EZ/TotalRevenueAmt093441
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IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0CHI OMEGA FRATERNITY - SIGMA BETA
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EXPENSES CHAPTER EXPENSE 69,712 CHAPTER PRESIDENT 4,002 CHAPTER VICE PRESIDENT 1,000 CHAPTER SECRETARY 1,574 CHAPTER TREASURER 376 MEMBER EDUCATOR EXPENSES 3,666 PERSONNEL CHAIR EXPENSES 578 RECRUITMENT EXPENSES 3,530 PANHELLENIC DUES 4,571 DIRECTOR OF PROGRAMMING 87 SOCIAL EXPENSES 5,834 SISTERHOOD TEAM EXPENSES 827 MARKETING DIRECTOR 120 COMMUNITY SERVICE 2,575 CAMPUS ACTIVITIES DIRECTO 36 CAREER DEVELOPMENT 89 FOUNDATION AMBASSADOR 75 DEI EXPENSE 6 HOUSE CORPORATION 333 TOTAL 98,991
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2PLEDGES RECEIVABLE 13,040 23,027 TOTAL 13,040 23,027
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DEFERRED REVENUE 13,040 23,027
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
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ReturnHeader/ReturnTs02024-09-03T13:41:55-04:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02023-07-01
ReturnHeader/TaxPeriodEndDt02024-06-30
ReturnHeader/TaxYr02023

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