Civic Intelligence

Zeta Delta Trust Co

990 • Fiscal year 2024 • EIN 82-0201544

Jan 01, 2024 to Dec 31, 2024 • Filed on Apr 30, 2025

Organization ProfileN/A
1412 W Idaho Street Suite 100Boise, ID 83702

(208) 721-8160

Siviq Scores

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

Liabilities / Assets

86th percentile

0.48x

Higher debt load relative to assets than 86% of similar nonprofits.

2024 filings • 501(c)7 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

99th percentile

6.85x

Higher debt load relative to revenue than 99% of similar nonprofits.

2024 filings • 501(c)7 • $500k-$1M nonprofits • Source year 2024

Net Margin

1st percentile

-143%

Higher net margin than 1% of similar nonprofits.

2024 filings • 501(c)7 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

88th percentile

$0

Higher top officer pay than 88% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2024 filings • 501(c)7 • $500k-$1M nonprofits • Source year 2024

Asset Growth

11th percentile

-10%

Faster asset growth than 11% of similar nonprofits.

2024 filings • 501(c)7 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

77th percentile

19%

Faster revenue growth than 77% of similar nonprofits.

2024 filings • 501(c)7 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets86th percentile

Assets

Down

$784,137

Down $90,670 (-10%) from 2023

Net Assets

Down

$407,344

Down $78,477 (-16%) from 2023

Liabilities

Down

$376,793

Down $12,193 (-3.1%) from 2023

Revenue And Expenses
Liabilities / Revenue99th percentileNet Margin1st percentile

Revenue

Up

$55,000

Up $8,785 (+19%) from 2023

Expenses

Up

$133,477

Up $49,546 (+59%) from 2023

Net Income

Down

-$78,477

Down $40,761 (-108%) from 2023

Historical Trend

Balance Sheet Trend

Asset Growth11th percentile

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

$1.5M$1.0M$500K$0Assets 2011: $1,213,524Liabilities 2011: $1,117,486Net Assets 2011: $96,0382011Assets 2012: $1,137,671Liabilities 2012: $987,627Net Assets 2012: $150,0442012Assets 2013: $1,413,000Liabilities 2013: $1,224,279Net Assets 2013: $188,7212013Assets 2014: $1,353,524Liabilities 2014: $846,752Net Assets 2014: $506,7722014Assets 2015: $1,304,029Liabilities 2015: $794,450Net Assets 2015: $509,5792015Assets 2016: $1,280,031Liabilities 2016: $695,317Net Assets 2016: $584,7142016Assets 2017: $1,222,061Liabilities 2017: $628,638Net Assets 2017: $593,4232017Assets 2018: $1,137,852Liabilities 2018: $577,916Net Assets 2018: $559,9362018Assets 2019: $1,084,367Liabilities 2019: $567,536Net Assets 2019: $516,8312019Assets 2020: $1,032,086Liabilities 2020: $497,258Net Assets 2020: $534,8282020Assets 2021: $962,373Liabilities 2021: $432,295Net Assets 2021: $530,0782021Assets 2022: $912,523Liabilities 2022: $388,986Net Assets 2022: $523,5372022Assets 2023: $874,807Liabilities 2023: $388,986Net Assets 2023: $485,8212023Assets 2024: $784,137Liabilities 2024: $376,793Net Assets 2024: $407,3442024

Highlighted filing

2024

Assets$784,137
Liabilities$376,793
Net Assets$407,344
Open 2024 Filing

Operations Trend

Revenue Growth77th percentile

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

$200K$100K$0-$100KExpenses 2011: $166,3322011Expenses 2012: $117,3092012Revenue 2013: $120,127Expenses 2013: $81,450Net Income 2013: $38,6772013Revenue 2014: $124,287Expenses 2014: $132,236Net Income 2014: -$7,9492014Revenue 2015: $118,256Expenses 2015: $115,449Net Income 2015: $2,8072015Revenue 2016: $185,115Expenses 2016: $109,981Net Income 2016: $75,1342016Revenue 2017: $138,034Expenses 2017: $129,325Net Income 2017: $8,7092017Revenue 2018: $85,915Expenses 2018: $119,402Net Income 2018: -$33,4872018Revenue 2019: $70,000Expenses 2019: $113,105Net Income 2019: -$43,1052019Revenue 2020: $133,744Expenses 2020: $115,747Net Income 2020: $17,9972020Revenue 2021: $115,362Expenses 2021: $120,112Net Income 2021: -$4,7502021Revenue 2022: $90,006Expenses 2022: $96,547Net Income 2022: -$6,5412022Revenue 2023: $46,215Expenses 2023: $83,931Net Income 2023: -$37,7162023Revenue 2024: $55,000Expenses 2024: $133,477Net Income 2024: -$78,4772024

Highlighted filing

2024

Revenue$55,000
Expenses$133,477
Net Income-$78,477
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Apr 30, 2025
Return Version
2024v5.0
Gross Receipts
$55,000
Mission and Program Overview

Mission

To provide supervision, housing, and alumni contacts for undergraduate students on the campus of an educational institution.

To provide supervision, housing, and alumni contacts for undergraduate students of the sigma nu fraternity on the university of idaho campus.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$830,171$769,973▼ $60,198
Rtn Earn Endowment Incm Other Fnds$485,821$407,344▼ $78,477
Cash and Non-Interest-Bearing Accounts$39,039$9,211▼ $29,828
Intangible Assets$5,597$4,953▼ $644
Total Assets$874,807$784,137▼ $90,670
Liabilities
Unsecured Notes Loans Payable$388,986$376,793▼ $12,193
Total Liabilities$388,986$376,793▼ $12,193
Net Assets / Fund Balance
Total Net Assets Fund Balance$485,821$407,344▼ $78,477
Total Liabilities and Net Assets / Fund Balance$874,807$784,137▼ $90,670

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$764,972$835,449$1,600,421
Other Land Buildings$5,001$14,999$20,000
Compensation and Service Providers
Top Officer Pay88th percentile

Board Members and Trustees

NameTitle
Zachary NelsonPresident
Kyle AcarreguiSecretary
Cameron EalyVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$55,000
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-78,477
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$133,477
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
Depreciation Depletion$60,842--$60,842
Interest$37,808--$37,808
Insurance$13,094--$13,094
Fees for Services Management$12,228--$12,228
Other Expenses$4,444--$4,444
Fees for Services Accounting$2,670--$2,670
Advertising$2,391--$2,391
Total Functional Expenses$133,477$0$0$133,477
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Business relationship with 35% controlled entity
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, Page 6, Part VI, Line 11B

“President of the board reviews this document and authorizes this filing.”

Form 990, Page 6, Part VI, Line 19

“Governing and financial documents are made available upon request.”

Filing and Contact Details

Filer

Filer Name
Zeta Delta Trust Co
EIN
82-0201544
Phone
2087218160
Address
1412 W IDAHO STREET SUITE 100, BOISE, ID 83702

Signing Officer

Name
Zachary Nelson
Title
President
Phone
2087218160
Signed
2025-04-30
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Zachary Nelson
Legal Domicile
Id
Voting Board Members
3
Independent Board Members
3
Employees
0
Volunteers
10

Preparer

Firm
Lallman Cpas Advisors
Address
PO BOX 989, KETCHUM, ID 83340-0989
Preparer
Kody Laggis
Phone
2087267500
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

“To provide room and board, supervision, and alumni contacts for undergraduate members of the sigma nu fraternity on the university of idaho campus.”

Raw XML Appendix290 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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1PRESIDENT OF THE BOARD REVIEWS THIS DOCUMENT AND AUTHORIZES THIS FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2GOVERNING AND FINANCIAL DOCUMENTS ARE MADE AVAILABLE UPON REQUEST.
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 989
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0KETCHUM
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0ID
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0833400989
ReturnHeader/PreparerPersonGrp/PhoneNum02087267500
ReturnHeader/PreparerPersonGrp/PreparationDt02025-04-30
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0KODY LAGGIS
ReturnHeader/ReturnTs02025-05-05T15:27:36-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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Filings

Displayed year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$784,137
Liabilities
$376,793
Net assets
$407,344
Revenue
$55,000
Expenses
$133,477
Net income
-$78,477
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.78$0.38$0.41$0.06$0.13$0.08
2023Detailed filing. Detailed filing data is available for this year.$0.87$0.39$0.49$0.05$0.08$0.04
2022Detailed filing. Detailed filing data is available for this year.$0.91$0.39$0.52$0.09$0.10$0.01
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.96$0.43$0.53$0.12$0.12$0.00
2020Detailed filing. Detailed filing data is available for this year.$1.03$0.50$0.53$0.13$0.12$0.02
2019Detailed filing. Detailed filing data is available for this year.$1.08$0.57$0.52$0.07$0.11$0.04
2018Detailed filing. Detailed filing data is available for this year.$1.14$0.58$0.56$0.09$0.12$0.03
2017Detailed filing. Detailed filing data is available for this year.$1.22$0.63$0.59$0.14$0.13$0.01
2016Detailed filing. Detailed filing data is available for this year.$1.28$0.70$0.58$0.19$0.11$0.08
2015Detailed filing. Detailed filing data is available for this year.$1.30$0.79$0.51$0.12$0.12$0.00
2014Detailed filing. Detailed filing data is available for this year.$1.35$0.85$0.51$0.12$0.13$0.01
2013Detailed filing. Detailed filing data is available for this year.$1.41$1.22$0.19$0.12$0.08$0.04
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.14$0.99$0.15$0.12
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.21$1.12$0.10$0.17