Civic Intelligence

Sigma Nu Fraternity

990 • Fiscal year 2017 • EIN 82-6024346

Jul 01, 2016 to Jun 30, 2017 • Filed on Oct 31, 2017

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

7.40x

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

2017 filings • 501(c)7 • <$500k nonprofits • Source year 2017

Liabilities / Revenue

80th percentile

0.17x

Higher debt load relative to revenue than 80% of similar nonprofits.

2017 filings • 501(c)7 • <$500k nonprofits • Source year 2017

Net Margin

21st percentile

-7.8%

Higher net margin than 21% of similar nonprofits.

2017 filings • 501(c)7 • <$500k nonprofits • Source year 2017

Top Officer Pay

93rd percentile

$0

Higher top officer pay than 93% of similar nonprofits.

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

2017 filings • 501(c)7 • <$500k nonprofits • Source year 2017

Asset Growth

7th percentile

-36%

Faster asset growth than 7% of similar nonprofits.

2017 filings • 501(c)7 • <$500k nonprofits • Annualized from 2016 to 2017

Revenue Growth

11th percentile

-24%

Faster revenue growth than 11% of similar nonprofits.

2017 filings • 501(c)7 • <$500k nonprofits • Annualized from 2016 to 2017

Balance Sheet
Liabilities / Assets100th percentile

Assets

Down

$5,419

Down $3,035 (-36%) from 2016

Net Assets

Down

-$34,683

Down $17,973 (-108%) from 2016

Liabilities

Up

$40,102

Up $14,938 (+59%) from 2016

Revenue And Expenses
Liabilities / Revenue80th percentileNet Margin21st percentile

Revenue

Down

$229,911

Down $74,418 (-24%) from 2016

Expenses

Down

$247,884

Down $17,465 (-6.6%) from 2016

Net Income

Down

-$17,973

Down $56,953 (-146%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth7th 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 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

2017

Assets$5,419
Liabilities$40,102
Net Assets-$34,683
Open 2017 Filing

Operations Trend

Revenue Growth11th 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 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

2017

Revenue$229,911
Expenses$247,884
Net Income-$17,973
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
Oct 31, 2017
Return Version
2016v3.0
Gross Receipts
$229,911
Mission and Program Overview

Mission

Educational Fraternity

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$8,454$5,419▼ $3,035
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$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$8,454$5,419▼ $3,035
Other Assets Total-$0-
Liabilities
Other Liabilities-$24,924-
Accounts Payable and Accrued Expenses$25,164$15,178▼ $9,986
Total Liabilities$25,164$40,102▲ $14,938
Net Assets / Fund Balance
Unrestricted Net Assets$-16,710$-34,683▼ $17,973
Total Net Assets Fund Balance$-16,710$-34,683▼ $17,973
Total Liabilities and Net Assets / Fund Balance$8,454$5,419▼ $3,035
Compensation and Service Providers
Top Officer Pay93rd percentile

Board Members and Trustees

NameTitle
Bailey BlackstockRush Chair
Ben StephensonRush Chair
Dalan KerrPresident
Andy RodriquezVice President
Louis WestonHouse Manager
Blake MckernanPledge Marshall
Austin WangRecorder
Kyle GilmerRisk Manager
Alex WenkerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$229,902
Investment Income
$9
Other Revenue
$0
Change in Net Assets
$-17,973
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$227,763
Salaries, Compensation, and Employee Benefits$20,121
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$95,000--$95,000
Payments to Affiliates$26,473--$26,473
All Other Expenses$23,551$434-$23,985
Other Salaries and Wages$17,757--$17,757
Other Expenses$7,844--$7,844
Fees for Services Accounting-$2,440-$2,440
Payroll Taxes$2,364--$2,364
Total Functional Expenses$245,010$2,874$0$247,884
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-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Long Term Liability-DD/Rent$24,924
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
Alex Wenker
Title
Treasurer
Signed
2017-10-31

Organization Details

Voting Board Members
9
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
Raw XML Appendix365 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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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/TotalAssetsBOYAmt08454
IRS990/TotalAssetsEOYAmt05419
IRS990/TotalAssetsGrp/BOYAmt08454
IRS990/TotalAssetsGrp/EOYAmt05419
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt02874
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0245010
IRS990/TotalFunctionalExpensesGrp/TotalAmt0247884
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt025164
IRS990/TotalLiabilitiesEOYAmt040102
IRS990/TotalLiabilitiesGrp/BOYAmt025164
IRS990/TotalLiabilitiesGrp/EOYAmt040102
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-16710
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-34683
IRS990/TotalProgramServiceRevenueAmt0229902
IRS990/TotalRevenueGrp/ExclusionAmt09
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0229902
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0229911
IRS990/TotalVolunteersCnt060
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt08454
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt05419
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0-16710
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0-34683
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/PersonNm0ALEX WENKER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-10-31
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/ReturnTs02017-10-31T13:22:29-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-07-01
ReturnHeader/TaxPeriodEndDt02017-06-30
ReturnHeader/TaxYr02016

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2017 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$5,419
Liabilities
$40,102
Net assets
-$34,683
Revenue
$229,911
Expenses
$247,884
Net income
-$17,973
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
2017Detailed filing. Detailed filing data is available for this year.$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
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
Peer Organizations

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