Civic Intelligence

Sigma Chi Building Foundation

990 • Fiscal year 2015 • EIN 81-0400810

Jul 01, 2014 to Jun 30, 2015 • Filed on Feb 12, 2016

C/O Walter J Kero PO Box 16894Missoula, MT 59808-6894

(406) 549-4148

Siviq Scores

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

Liabilities / Assets

77th percentile

0.32x

Higher debt load relative to assets than 77% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Liabilities / Revenue

Score unavailable

No value available

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

Source year 2015

Net Margin

100th percentile

969%

Higher net margin than 100% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Top Officer Pay

49th percentile

$0

Higher top officer pay than 49% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Asset Growth

23rd percentile

-6.2%

Faster asset growth than 23% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Revenue Growth

Score unavailable

No value available

A valid growth rate could not be computed from the available filing history.

Annualized from 2014 to 2015

Assets

Down

$834,793

Down $55,337 (-6.2%) from 2014

Net Assets

Down

$568,105

Down $45,976 (-7.5%) from 2014

Liabilities

Down

$266,688

Down $9,361 (-3.4%) from 2014

Revenue

Down

-$4,787

Down $5,744 (-600%) from 2014

Expenses

Up

$41,578

Up $16,454 (+65%) from 2014

Net Income

Down

-$46,365

Down $22,198 (-92%) from 2014

Historical Trend

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2010: $961,074Liabilities 2010: $307,775Net Assets 2010: $653,2992010Assets 2011: $943,296Liabilities 2011: $305,628Net Assets 2011: $637,6682011Assets 2012: $938,516Liabilities 2012: $300,458Net Assets 2012: $638,0582012Assets 2013: $893,448Liabilities 2013: $276,241Net Assets 2013: $617,2072013Assets 2014: $890,130Liabilities 2014: $276,049Net Assets 2014: $614,0812014Assets 2015: $834,793Liabilities 2015: $266,688Net Assets 2015: $568,1052015Assets 2016: $938,737Liabilities 2016: $260,837Net Assets 2016: $677,9002016Assets 2017: $1,149,961Liabilities 2017: $258,002Net Assets 2017: $891,9592017Assets 2018: $1,159,778Liabilities 2018: $292,962Net Assets 2018: $866,8162018Assets 2019: $1,212,847Liabilities 2019: $247,055Net Assets 2019: $965,7922019Assets 2020: $1,300,115Liabilities 2020: $296,374Net Assets 2020: $1,003,7412020Assets 2021: $1,459,441Liabilities 2021: $240,193Net Assets 2021: $1,219,2482021Assets 2022: $1,493,062Liabilities 2022: $234,315Net Assets 2022: $1,258,7472022Assets 2023: $1,540,714Liabilities 2023: $215,569Net Assets 2023: $1,325,1452023Assets 2024: $1,553,987Liabilities 2024: $260,324Net Assets 2024: $1,293,6632024Assets 2025: $1,551,817Liabilities 2025: $256,433Net Assets 2025: $1,295,3842025

Highlighted filing

2015

Assets$834,793
Liabilities$266,688
Net Assets$568,105

Operations Trend

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

$300K$200K$100K$0-$100KExpenses 2010: $18,1642010Expenses 2011: $25,9242011Expenses 2012: $19,9592012Expenses 2013: $20,7212013Revenue 2014: $957Expenses 2014: $25,124Net Income 2014: -$24,1672014Revenue 2015: -$4,787Expenses 2015: $41,578Net Income 2015: -$46,3652015Revenue 2016: $146,533Expenses 2016: $89,136Net Income 2016: $57,3972016Revenue 2017: $258,356Expenses 2017: $44,297Net Income 2017: $214,0592017Revenue 2018: $18,918Expenses 2018: $44,061Net Income 2018: -$25,1432018Revenue 2019: $117,594Expenses 2019: $18,618Net Income 2019: $98,9762019Revenue 2020: $61,068Expenses 2020: $18,368Net Income 2020: $42,7002020Revenue 2021: $163,131Expenses 2021: $16,441Net Income 2021: $146,6902021Revenue 2022: $156,518Expenses 2022: $117,019Net Income 2022: $39,4992022Revenue 2023: $100,818Expenses 2023: $102,261Net Income 2023: -$1,4432023Revenue 2024: $90,390Expenses 2024: $84,626Net Income 2024: $5,7642024Revenue 2025: $32,238Expenses 2025: $29,297Net Income 2025: $2,9412025

Highlighted filing

2015

Revenue-$4,787
Expenses$41,578
Net Income-$46,365
Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
Feb 12, 2016
Return Version
2014v6.0
Gross Receipts
$76,891
Mission and Program Overview

Mission

None

Mission 1 - preserve a certified historical structure : mission 2 - scholarships for students at the university of montana

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$515,551$486,850▼ $28,701
Pd in Cap Srpls Land Bldg Eqp Fund$515,551$486,850▼ $28,701
Investments Program Related$369,482$345,509▼ $23,973
Rtn Earn Endowment Incm Other Fnds$98,530$81,255▼ $17,275
Accounts Receivable$426$2,400▲ $1,974
Cash and Non-Interest-Bearing Accounts$4,671$34▼ $4,637
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$890,130$834,793▼ $55,337
Liabilities
Mortgage Notes Payable Secured by Investment Property$269,362$263,688▼ $5,674
Accounts Payable and Accrued Expenses$6,687$3,000▼ $3,687
Total Liabilities$276,049$266,688▼ $9,361
Net Assets / Fund Balance
Total Net Assets Fund Balance$614,081$568,105▼ $45,976
Total Liabilities and Net Assets / Fund Balance$890,130$834,793▼ $55,337

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$473,052$602,275$1,075,327
Other Land Buildings$12,298$30,198$42,496
Land$1,500-$1,500
Investment Program Related Org$10,543--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Walter J KeroPresident
Rich ThompsonDirector
Dan G CederbergSecretary
John BennettTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$16,619
Program Service Revenue
$0
Investment Income
$19,772
Other Revenue
$-41,178
Change in Net Assets
$-46,365
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$29,479
Total Fundraising Expense$24,476
Professional Fundraising Fees$12,099
Grants and Similar Amounts Paid$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Professional Fundraising--$12,099$12,099
Fees for Services Legal--$11,943$11,943
Other Expenses$16,852$250$62$62
Total Functional Expenses$16,852$250$24,476$41,578
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$12,099
Fundraising Direct Expenses$0
Fundraising Gross Income$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
SKi Shack Fundraiser$16,619---
Total Events$16,619---
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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, Section A, line 6

All alumni of the beta delta chapter of the sigma chi fraternity are members of this corporation

Form 990, Part VI, Section B, line 11

The sigma chi building foundation form 990 is reviewed by the president and treasurer before filing. Copies of the form are available to any board member.

Form 990, Part VI, Section C, line 18

Our organizations form 1023 is available upon written request

Form 990, Part VI, Section C, line 19

All documents are available upon request in writing

Filing and Contact Details

Filer

Filer Name
Sigma Chi Building Foundation
EIN
81-0400810
Phone
4065494148
Address
C/O WALTER J KERO PO BOX 16894, MISSOULA, MT 59808-6894

Signing Officer

Name
Dan Cederberg
Title
Secretary
Phone
4067212100
Signed
2016-02-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Walter J Kero
Formed
1979
Legal Domicile
Mt
Voting Board Members
5
Independent Board Members
5
Employees
0
Volunteers
0

Preparer

Firm
Wj Kero CPA Pc
Address
PO Box 16894, Missoula, MT 59808-6894
Preparer
Walter J Kero CPA
Phone
4065492288
Supplemental Narrative

Additional Explanations

Form 990, Part XI, line 9:

Net increase in equity in fixed assets 389.

Raw XML Appendix380 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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IRS990ScheduleD/TotalBookValueLandBuildingsAmt0486850
IRS990ScheduleD/TotalBookValueProgramRltdAmt0345509
IRS990ScheduleG/EmailSolicitationsInd0X
IRS990ScheduleG/FundraiserActivityInfoGrp/ActivityTxt0Fundraiser for reconstruction of small building part of cert
IRS990ScheduleG/FundraiserActivityInfoGrp/FundraiserControlOfFundsInd00
IRS990ScheduleG/FundraiserActivityInfoGrp/GrossReceiptsAmt016669
IRS990ScheduleG/FundraiserActivityInfoGrp/NetToOrganizationAmt012099
IRS990ScheduleG/FundraiserActivityInfoGrp/OrganizationBusinessName/BusinessNameLine1Txt0Affinity Connection
IRS990ScheduleG/FundraiserActivityInfoGrp/RetainedByContractorAmt00
IRS990ScheduleG/FundraiserActivityInfoGrp/USAddress/AddressLine1Txt02160 Sandy Drive
IRS990ScheduleG/FundraiserActivityInfoGrp/USAddress/CityNm0State College
IRS990ScheduleG/FundraiserActivityInfoGrp/USAddress/StateAbbreviationCd0PA
IRS990ScheduleG/FundraiserActivityInfoGrp/USAddress/ZIPCd016803
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt016619
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt016619
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0SKi Shack Fundraiser
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt016619
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt016619
IRS990ScheduleG/TotalGrossReceiptsAmt016669
IRS990ScheduleG/TotalNetToOrganizationAmt012099
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ALL ALUMNI OF THE BETA DELTA CHAPTER OF THE SIGMA CHI FRATERNITY ARE MEMBERS OF THIS CORPORATION
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE SIGMA CHI BUILDING FOUNDATION FORM 990 IS REVIEWED BY THE PRESIDENT AND TREASURER BEFORE FILING. COPIES OF THE FORM ARE AVAILABLE TO ANY BOARD MEMBER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Our organizations form 1023 is available upon written request
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3All documents are available upon request in writing
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4NET INCREASE IN EQUITY IN FIXED ASSETS 389.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section C, line 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part XI, line 9:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0MT
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0890130
IRS990/TotalAssetsEOYAmt0834793
IRS990/TotalAssetsGrp/BOYAmt0890130
IRS990/TotalAssetsGrp/EOYAmt0834793
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt016619
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt024476
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0250
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt016852
IRS990/TotalFunctionalExpensesGrp/TotalAmt041578
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0276049
IRS990/TotalLiabilitiesEOYAmt0266688
IRS990/TotalLiabilitiesGrp/BOYAmt0276049
IRS990/TotalLiabilitiesGrp/EOYAmt0266688
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0614081
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0568105
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt016852
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0-21406
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0-4787
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0890130
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0834793
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 16894
IRS990/USAddress/CityNm0MISSOULA
IRS990/USAddress/StateAbbreviationCd0MT
IRS990/USAddress/ZIPCd059808
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0betadelta-sigmachi.org
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02016-08-17 19:52:53Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0DAN CEDERBERG
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SECRETARY
ReturnHeader/BusinessOfficerGrp/PhoneNum04067212100
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-02-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SIGMA CHI BUILDING FOUNDATION
ReturnHeader/Filer/BusinessNameControlTxt0SIGM
ReturnHeader/Filer/EIN0810400810
ReturnHeader/Filer/PhoneNum04065494148
ReturnHeader/Filer/USAddress/AddressLine1Txt0C/O WALTER J KERO PO BOX 16894
ReturnHeader/Filer/USAddress/CityNm0MISSOULA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MT
ReturnHeader/Filer/USAddress/ZIPCd0598086894
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0463055005
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0WJ KERO CPA PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO Box 16894
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Missoula
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0598086894
ReturnHeader/PreparerPersonGrp/PhoneNum04065492288
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Walter J Kero CPA
ReturnHeader/ReturnTs02016-02-12T09:31:09-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-07-01
ReturnHeader/TaxPeriodEndDt02015-06-30
ReturnHeader/TaxYr02014

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.$1.55$0.26$1.30$0.03$0.03$0.00
2024Detailed filing. Detailed filing data is available for this year.$1.55$0.26$1.29$0.09$0.08$0.01
2023Detailed filing. Detailed filing data is available for this year.$1.54$0.22$1.33$0.10$0.10$0.00
2022Detailed filing. Detailed filing data is available for this year.$1.49$0.23$1.26$0.16$0.12$0.04
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.46$0.24$1.22$0.16$0.02$0.15
2020Detailed filing. Detailed filing data is available for this year.$1.30$0.30$1.00$0.06$0.02$0.04
2019Detailed filing. Detailed filing data is available for this year.$1.21$0.25$0.97$0.12$0.02$0.10
2018Detailed filing. Detailed filing data is available for this year.$1.16$0.29$0.87$0.02$0.04$0.03
2017Detailed filing. Detailed filing data is available for this year.$1.15$0.26$0.89$0.26$0.04$0.21
2016Detailed filing. Detailed filing data is available for this year.$0.94$0.26$0.68$0.15$0.09$0.06
2015Detailed filing. Detailed filing data is available for this year.$0.83$0.27$0.57$0.00$0.04$0.05
2014Detailed filing. Detailed filing data is available for this year.$0.89$0.28$0.61$0.00$0.03$0.02
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.89$0.28$0.62$0.02
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.94$0.30$0.64$0.02
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.94$0.31$0.64$0.03
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.96$0.31$0.65$0.02