Civic Intelligence

Sigma Chi Fraternity

990 • Fiscal year 2018 • EIN 82-0201543

Jul 01, 2017 to Jun 30, 2018 • Filed on Feb 24, 2019

735 Nez Perce DriveMoscow, ID 83843

(208) 860-0123

Siviq Scores

Scores are not available for this record yet.

Balance Sheet

Assets

Flat

$18,825

Flat from 2018

Net Assets

Flat

$18,825

Flat from 2018

Liabilities

Flat

$0

Flat from 2018

Revenue And Expenses

Revenue

Flat

$226,742

Flat from 2018

Expenses

Flat

$224,452

Flat from 2018

Net Income

Flat

$2,290

Flat from 2018

Historical Trend

Balance Sheet Trend

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

$80K$60K$40K$20K$0Assets 2010: $13,690Net Assets 2010: $13,6902010Assets 2011: $18,215Liabilities 2011: $0Net Assets 2011: $18,2152011Assets 2012: $23,642Liabilities 2012: $0Net Assets 2012: $23,6422012Assets 2013: $34,024Liabilities 2013: $0Net Assets 2013: $34,0242013Assets 2014: $46,594Liabilities 2014: $0Net Assets 2014: $46,5942014Assets 2015: $69,564Liabilities 2015: $0Net Assets 2015: $69,5642015Assets 2016: $26,619Liabilities 2016: $0Net Assets 2016: $26,6192016Assets 2017: $16,535Liabilities 2017: $0Net Assets 2017: $16,5352017Assets 2018: $18,825Liabilities 2018: $0Net Assets 2018: $18,8252018Assets 2018: $18,825Liabilities 2018: $0Net Assets 2018: $18,8252018Assets 2022: $41,439Liabilities 2022: $0Net Assets 2022: $41,4392022Assets 2023: $24,450Liabilities 2023: $0Net Assets 2023: $24,4502023Assets 2024: $26,772Liabilities 2024: $0Net Assets 2024: $26,7722024

Highlighted filing

2018

Assets$18,825
Liabilities$0
Net Assets$18,825

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2010: $208,282Expenses 2010: $224,541Net Income 2010: -$16,2592010Expenses 2011: $198,2452011Expenses 2012: $212,8742012Revenue 2013: $227,046Expenses 2013: $216,664Net Income 2013: $10,3822013Revenue 2014: $216,961Expenses 2014: $204,391Net Income 2014: $12,5702014Revenue 2015: $226,811Expenses 2015: $203,841Net Income 2015: $22,9702015Revenue 2016: $192,190Expenses 2016: $235,135Net Income 2016: -$42,9452016Revenue 2017: $229,700Expenses 2017: $239,784Net Income 2017: -$10,0842017Revenue 2018: $226,742Expenses 2018: $224,452Net Income 2018: $2,2902018Revenue 2018: $226,742Expenses 2018: $224,452Net Income 2018: $2,2902018Revenue 2022: $256,495Expenses 2022: $245,186Net Income 2022: $11,3092022Revenue 2023: $221,699Expenses 2023: $238,688Net Income 2023: -$16,9892023Revenue 2024: $252,718Expenses 2024: $250,396Net Income 2024: $2,3222024

Highlighted filing

2018

Revenue$226,742
Expenses$224,452
Net Income$2,290
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Feb 24, 2019
Return Version
2017v2.2
Gross Receipts
$226,742
Mission and Program Overview

Mission

To recruit and maintain a membership base of quality men devoted to friendship, justice and learning.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$16,030$18,825▲ $2,795
Accounts Receivable$505$0▼ $505
Savings and Temporary Cash Investments-$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$16,535$18,825▲ $2,290
Other Assets Total-$0-
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Unrestricted Net Assets$16,535$18,825▲ $2,290
Total Net Assets Fund Balance$16,535$18,825▲ $2,290
Total Liabilities and Net Assets / Fund Balance$16,535$18,825▲ $2,290
Compensation and Service Providers

Board Members and Trustees

NameTitle
Justin WalkerPresident
Nolan RuudVice President
Ryan KirbyMember Educator
Hayden NewlandSecretary
Mikel BerriaTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$7,042
Program Service Revenue
$219,685
Investment Income
$15
Other Revenue
$0
All Other Contributions
$7,042
Change in Net Assets
$2,290
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$224,452
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
Occupancy$161,772--$161,772
All Other Expenses$10,940$2,819-$13,759
Insurance-$12,572-$12,572
Other Expenses$7,207$6,283-$6,283
Office Expenses-$1,321-$1,321
Fees for Services Accounting-$450-$450
Total Functional Expenses$188,804$35,648$0$224,452
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
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

executive board and financial advisor reviews the form 990 and supporting schedule for accuracy.

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

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
Gamma Eta Chapter
EIN
82-0201543
Phone
2088600123
Address
735 NEZ PERCE DRIVE, MOSCOW, ID 83843

Signing Officer

Name
Mikel Berria
Title
Treasurer
Signed
2019-02-24
Discuss with paid preparer
Yes

Organization Details

Legal Domicile
Id
Voting Board Members
5
Independent Board Members
0
Employees
0

Preparer

Firm
Shirts Motz & Boyd CPAs
Address
447 West Myrtle Street, Boise, ID 83702
Preparer
Samuel T Boyd CPA
Phone
2083381041
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4D: Other Program Services Description

OTHER PROGRAM SERVICES 4: Philanthropy -- Philanthropy is a key aspect of our chapter's operations. We hold and participate in numerous philanthropic events each year. Our proceeds benefit the Children's Miracle Network Hospitals, The Jon Huntsman Cancer Institute, and other non-profit organizations at the local and national level. OTHER PROGRAM SERVICES 5: Community Service -- Our members are encouraged to participate in community service projects throughout the year. These activities range from Habitat for Humanity to serving meals at the local soup kitchen to mentoring young men and women at schools and community centers in the local area. OTHER PROGRAM SERVICES 6: Networking and Alumni Support -- With chapter and international alumni in all 50 states and abroad, Sigma Chi provides our members with a vast support network for mentoring, guidance, and job/internship opportunities. Our chapter holds alumni networking events and programs to connect with members of our international organization who are no longer undergraduates. OTHER PROGRAM SERVICES 7: THE ORGANIZATION PROVIDES ROOM AND OTHER EXPENSES TO PERFORM ITS FRATERNAL ACTIVITIES AT THE UNIVERSITY OF IDAHO. THE ORGANIZATION PROVIDES HOUSE FOR APPROXIMATELY 50 MEN. OTHER PROGRAM SERVICES 8: the organization has a minimum GPA requirement to be initiated into the organization and hosts an annual scholarship event to recognize the highest GPA and most improved GPA. Scholarships are awarded to members who have met the minimum GPA that year. Scholarship funds are provided from the Seven Founders Fund which is managed by the University of Idaho.

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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/ExplanationTxt0OTHER PROGRAM SERVICES 4: Philanthropy -- Philanthropy is a key aspect of our chapter's operations. We hold and participate in numerous philanthropic events each year. Our proceeds benefit the Children's Miracle Network Hospitals, The Jon Huntsman Cancer Institute, and other non-profit organizations at the local and national level. OTHER PROGRAM SERVICES 5: Community Service -- Our members are encouraged to participate in community service projects throughout the year. These activities range from Habitat for Humanity to serving meals at the local soup kitchen to mentoring young men and women at schools and community centers in the local area. OTHER PROGRAM SERVICES 6: Networking and Alumni Support -- With chapter and international alumni in all 50 states and abroad, Sigma Chi provides our members with a vast support network for mentoring, guidance, and job/internship opportunities. Our chapter holds alumni networking events and programs to connect with members of our international organization who are no longer undergraduates. OTHER PROGRAM SERVICES 7: THE ORGANIZATION PROVIDES ROOM AND OTHER EXPENSES TO PERFORM ITS FRATERNAL ACTIVITIES AT THE UNIVERSITY OF IDAHO. THE ORGANIZATION PROVIDES HOUSE FOR APPROXIMATELY 50 MEN. OTHER PROGRAM SERVICES 8: the organization has a minimum GPA requirement to be initiated into the organization and hosts an annual scholarship event to recognize the highest GPA and most improved GPA. Scholarships are awarded to members who have met the minimum GPA that year. Scholarship funds are provided from the Seven Founders Fund which is managed by the University of Idaho.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1executive board and financial advisor reviews the form 990 and supporting schedule for accuracy.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part III, Line 4d: Other Program Services Description
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
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IRS990/TotalProgramServiceRevenueAmt0219685
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0219700
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0226742
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt016535
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt018825
IRS990/TravelGrp/TotalAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt016535
IRS990/UnrestrictedNetAssetsGrp/EOYAmt018825
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Mikel Berria
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-02-24
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0GAMMA ETA CHAPTER
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0OF SIGMA CHI FRATERNITY
ReturnHeader/Filer/BusinessNameControlTxt0GAMM
ReturnHeader/Filer/EIN0820201543
ReturnHeader/Filer/PhoneNum02088600123
ReturnHeader/Filer/USAddress/AddressLine1Txt0735 NEZ PERCE DRIVE
ReturnHeader/Filer/USAddress/CityNm0MOSCOW
ReturnHeader/Filer/USAddress/StateAbbreviationCd0ID
ReturnHeader/Filer/USAddress/ZIPCd083843
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0820408614
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Shirts Motz & Boyd CPAs
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0447 West Myrtle Street
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Boise
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0ID
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd083702
ReturnHeader/PreparerPersonGrp/PhoneNum02083381041
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0SAMUEL T BOYD CPA
ReturnHeader/ReturnTs02019-02-24T19:51:46-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-07-01
ReturnHeader/TaxPeriodEndDt02018-06-30
ReturnHeader/TaxYr02017

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.27$0.00$0.27$2.53$2.50$0.02
2023Detailed filing. Detailed filing data is available for this year.$0.24$0.00$0.24$2.22$2.39$0.17
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.41$0.00$0.41$2.56$2.45$0.11
2018Detailed filing. Detailed filing data is available for this year.$0.19$0.00$0.19$2.27$2.24$0.02
2018Detailed filing. Detailed filing data is available for this year.$0.19$0.00$0.19$2.27$2.24$0.02
2017Detailed filing. Detailed filing data is available for this year.$0.17$0.00$0.17$2.30$2.40$0.10
2016Detailed filing. Detailed filing data is available for this year.$0.27$0.00$0.27$1.92$2.35$0.43
2015Detailed filing. Detailed filing data is available for this year.$0.70$0.00$0.70$2.27$2.04$0.23
2014Detailed filing. Detailed filing data is available for this year.$0.47$0.00$0.47$2.17$2.04$0.13
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.34$0.00$0.34$2.27$2.17$0.10
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.24$0.00$0.24$2.13
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.18$0.00$0.18$1.98
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.14$0.14$2.08$2.25$0.16