Civic Intelligence

Sigma Nu Fraternity

990 • Fiscal year 2015 • EIN 82-6024346

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

Organization ProfileN/A
PO Box 3047Moscow, ID 83843

(208) 885-4805

Siviq Scores

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

Liabilities / Assets

100th percentile

17.21x

Higher debt load relative to assets than 100% of similar nonprofits.

2015 filings • 501(c)7 • <$500k nonprofits • Source year 2015

Liabilities / Revenue

81st percentile

0.22x

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

2015 filings • 501(c)7 • <$500k nonprofits • Source year 2015

Net Margin

48th percentile

2.2%

Higher net margin than 48% of similar nonprofits.

2015 filings • 501(c)7 • <$500k nonprofits • Source year 2015

Top Officer Pay

92nd percentile

$0

Higher top officer pay than 92% of similar nonprofits.

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

2015 filings • 501(c)7 • <$500k nonprofits • Source year 2015

Asset Growth

5th percentile

-45%

Faster asset growth than 5% of similar nonprofits.

2015 filings • 501(c)7 • <$500k nonprofits • Annualized from 2014 to 2015

Revenue Growth

54th percentile

3.4%

Faster revenue growth than 54% of similar nonprofits.

2015 filings • 501(c)7 • <$500k nonprofits • Annualized from 2014 to 2015

Balance Sheet
Liabilities / Assets100th percentile

Assets

Down

$3,436

Down $7,304 (-68%) from 2013

Net Assets

Down

-$55,690

Down $25,552 (-85%) from 2013

Liabilities

Up

$59,126

Up $18,248 (+45%) from 2013

Revenue And Expenses
Liabilities / Revenue81st percentileNet Margin48th percentile

Revenue

$265,863

No earlier filing loaded for comparison.

Expenses

Down

$259,892

Down $39,774 (-13%) from 2013

Net Income

$5,971

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset Growth5th percentile

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

$200K$100K$0-$100KAssets 2011: $380Liabilities 2011: $1,591Net Assets 2011: -$1,2112011Assets 2012: $5,754Liabilities 2012: $15,000Net Assets 2012: -$9,2462012Assets 2013: $10,740Liabilities 2013: $40,878Net Assets 2013: -$30,1382013Assets 2015: $3,436Liabilities 2015: $59,126Net Assets 2015: -$55,6902015Assets 2016: $8,454Liabilities 2016: $25,164Net Assets 2016: -$16,7102016Assets 2017: $5,419Liabilities 2017: $40,102Net Assets 2017: -$34,6832017Assets 2018: $2,323Liabilities 2018: $55,417Net Assets 2018: -$53,0942018Assets 2019: $2,429Liabilities 2019: $51,410Net Assets 2019: -$48,9812019Assets 2020: $8,311Liabilities 2020: $64,924Net Assets 2020: -$56,6132020Assets 2021: $7,762Liabilities 2021: $25,088Net Assets 2021: -$17,3262021Assets 2022: $7,065Liabilities 2022: $24,924Net Assets 2022: -$17,8592022Assets 2023: $819Liabilities 2023: $39,296Net Assets 2023: -$38,4772023Assets 2025: $12,343Liabilities 2025: $107,718Net Assets 2025: -$95,3752025

Highlighted filing

2015

Assets$3,436
Liabilities$59,126
Net Assets-$55,690
Open 2015 Filing

Operations Trend

Revenue Growth54th percentile

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

$400K$300K$200K$100K$0-$100KExpenses 2011: $325,1682011Expenses 2012: $310,9882012Expenses 2013: $299,6662013Revenue 2015: $265,863Expenses 2015: $259,892Net Income 2015: $5,9712015Revenue 2016: $304,329Expenses 2016: $265,349Net Income 2016: $38,9802016Revenue 2017: $229,911Expenses 2017: $247,884Net Income 2017: -$17,9732017Revenue 2018: $270,855Expenses 2018: $289,266Net Income 2018: -$18,4112018Revenue 2019: $292,768Expenses 2019: $288,655Net Income 2019: $4,1132019Revenue 2020: $245,043Expenses 2020: $252,675Net Income 2020: -$7,6322020Revenue 2021: $311,447Expenses 2021: $272,158Net Income 2021: $39,2892021Revenue 2022: $354,105Expenses 2022: $354,638Net Income 2022: -$5332022Revenue 2023: $279,289Expenses 2023: $299,907Net Income 2023: -$20,6182023Revenue 2025: $323,306Expenses 2025: $319,495Net Income 2025: $3,8112025

Highlighted filing

2015

Revenue$265,863
Expenses$259,892
Net Income$5,971
Open 2015 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
Nov 12, 2015
Return Version
2014v5.0
Gross Receipts
$265,863
Mission and Program Overview

Mission

Educational Fraternity

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$2,986$3,436▲ $450
Accounts Receivable$3,250$0▼ $3,250
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$6,236$3,436▼ $2,800
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$67,897$59,126▼ $8,771
Total Liabilities$67,897$59,126▼ $8,771
Net Assets / Fund Balance
Unrestricted Net Assets$-61,661$-55,690▲ $5,971
Total Net Assets Fund Balance$-61,661$-55,690▲ $5,971
Total Liabilities and Net Assets / Fund Balance$6,236$3,436▼ $2,800
Compensation and Service Providers
Top Officer Pay92nd percentile

Board Members and Trustees

NameTitle
Craig BennettRush Chairman
Gabe KelleyRush Chairman
Frederick TaylorCandidate Marsh
Riley SmithEminent Command
Tucker ForbushHouse Manager
Darren DamonLt Commander
Colin PateLt Commander Ii
Owen StrobelRecorder
Daniel FranceScholarship CHA
Scott FrenchTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$265,853
Investment Income
$10
Other Revenue
$0
Change in Net Assets
$5,971
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$240,499
Salaries, Compensation, and Employee Benefits$19,393
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$88,000--$88,000
Payments to Affiliates$29,660--$29,660
Other Salaries and Wages$16,796--$16,796
All Other Expenses$13,111$448-$13,559
Other Expenses$5,841--$5,841
Fees for Services Accounting-$2,905-$2,905
Payroll Taxes$2,597--$2,597
Total Functional Expenses$256,539$3,353$0$259,892
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
Lobbying 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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder

“The Sigma Nu Fraternity usually has about 60 active members, and many more alumni members”

Form 990, Part VI, Line 7A: How Members or Shareholders Elect Governing Body

“Annually, the active members vote on a governing body.”

Form 990, Part VI, Line 7B: Describe Decisions of Governing Body Approval by Members or Shareholders

“The governing body is in charge of the day to day operations of the fraternity. Usually, if major decisions need to be made, the governing body will turn to the general membership for advise and assistance.”

Form 990, Part VI, Line 11B: Form 990 Review Process

“This tax return was reviewed by the Treasurer before being filed with the Internal Revenue Service.”

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

“The fraternity has an "executive board" that monitors sensitive issues within the Organization.”

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

“Anyone interested in issues relating to the Delta Omicron Chapter of Sigma Nu can request the information from the governing body.”

Filing and Contact Details

Filer

Filer Name
Sigma Nu Fraternity
EIN
82-6024346
Phone
2088854805
Address
PO Box 3047, Moscow, ID 83843

Signing Officer

Name
Scott French
Title
Treasurer
Signed
2015-11-12
Discuss with paid preparer
Yes

Organization Details

Voting Board Members
10
Independent Board Members
0
Employees
1
Volunteers
60

Preparer

Firm
Presnell Gage PLLC
Address
609 S Washington Suite 202, Moscow, ID 83843
Preparer
Jackson E Davis
Phone
2088822211
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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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IRS990/Form990PartVIISectionAGrp/TitleTxt0Eminent Command
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IRS990/Form990PartVIISectionAGrp/TitleTxt2LT COMMANDER II
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IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990/ScheduleBRequiredInd0false
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The Sigma Nu Fraternity usually has about 60 active members, and many more alumni members
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Annually, the active members vote on a governing body.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The governing body is in charge of the day to day operations of the fraternity. Usually, if major decisions need to be made, the governing body will turn to the general membership for advise and assistance.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3This tax return was reviewed by the Treasurer before being filed with the Internal Revenue Service.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The fraternity has an "executive board" that monitors sensitive issues within the Organization.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Anyone interested in issues relating to the Delta Omicron Chapter of Sigma Nu can request the information from the governing body.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 7a: How Members or Shareholders Elect Governing Body
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 7b: Describe Decisions of Governing Body Approval by Members or Shareholders
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt06236
IRS990/TotalAssetsEOYAmt03436
IRS990/TotalAssetsGrp/BOYAmt06236
IRS990/TotalAssetsGrp/EOYAmt03436
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt03353
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0256539
IRS990/TotalFunctionalExpensesGrp/TotalAmt0259892
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt067897
IRS990/TotalLiabilitiesEOYAmt059126
IRS990/TotalLiabilitiesGrp/BOYAmt067897
IRS990/TotalLiabilitiesGrp/EOYAmt059126
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-61661
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-55690
IRS990/TotalProgramServiceRevenueAmt0265853
IRS990/TotalRevenueGrp/ExclusionAmt010
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0265853
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0265863
IRS990/TotalVolunteersCnt060
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt06236
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt03436
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0-61661
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0-55690
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt010
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02016-04-25 22:37:26Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0SCOTT FRENCH
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-11-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Sigma Nu Fraternity
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0Delta Omicron Chapter
ReturnHeader/Filer/BusinessNameControlTxt0SIGM
ReturnHeader/Filer/EIN0826024346
ReturnHeader/Filer/PhoneNum02088854805
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO Box 3047
ReturnHeader/Filer/USAddress/CityNm0Moscow
ReturnHeader/Filer/USAddress/StateAbbreviationCd0ID
ReturnHeader/Filer/USAddress/ZIPCd083843
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Presnell Gage PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0609 S Washington Suite 202
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Moscow
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0ID
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd083843
ReturnHeader/PreparerPersonGrp/PhoneNum02088822211
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Jackson E Davis
ReturnHeader/ReturnTs02015-11-12T12:08:16-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-07-01
ReturnHeader/TaxPeriodEndDt02015-06-30
ReturnHeader/TaxYr02014

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2015 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$3,436
Liabilities
$59,126
Net assets
-$55,690
Revenue
$265,863
Expenses
$259,892
Net income
$5,971
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.12$1.08$0.95$3.23$3.19$0.04
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.01$0.39$0.38$2.79$3.00$0.21
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.07$0.25$0.18$3.54$3.55$0.01
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.08$0.25$0.17$3.11$2.72$0.39
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.08$0.65$0.57$2.45$2.53$0.08
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.02$0.51$0.49$2.93$2.89$0.04
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.02$0.55$0.53$2.71$2.89$0.18
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.05$0.40$0.35$2.30$2.48$0.18
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.08$0.25$0.17$3.04$2.65$0.39
2015Detailed filing. Detailed filing data is available for this year.$0.03$0.59$0.56$2.66$2.60$0.06
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.11$0.41$0.30$3.00
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.06$0.15$0.09$3.11
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.00$0.02$0.01$3.25