Civic Intelligence

Sigma Nu Fraternity

990 • Fiscal year 2019 • EIN 82-6024346

Jul 01, 2018 to Jun 30, 2019 • Filed on Nov 14, 2019

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

21.17x

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

2019 filings • 501(c)7 • <$500k nonprofits • Source year 2019

Liabilities / Revenue

80th percentile

0.18x

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

2019 filings • 501(c)7 • <$500k nonprofits • Source year 2019

Net Margin

47th percentile

1.4%

Higher net margin than 47% of similar nonprofits.

2019 filings • 501(c)7 • <$500k nonprofits • Source year 2019

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.

2019 filings • 501(c)7 • <$500k nonprofits • Source year 2019

Asset Growth

59th percentile

4.6%

Faster asset growth than 59% of similar nonprofits.

2019 filings • 501(c)7 • <$500k nonprofits • Annualized from 2018 to 2019

Revenue Growth

68th percentile

8.1%

Faster revenue growth than 68% of similar nonprofits.

2019 filings • 501(c)7 • <$500k nonprofits • Annualized from 2018 to 2019

Assets

Up

$2,429

Up $106 (+4.6%) from 2018

Net Assets

Up

-$48,981

Up $4,113 (+7.7%) from 2018

Liabilities

Down

$51,410

Down $4,007 (-7.2%) from 2018

Revenue

Up

$292,768

Up $21,913 (+8.1%) from 2018

Expenses

Down

$288,655

Down $611 (-0.2%) from 2018

Net Income

Up

$4,113

Up $22,524 (+122%) from 2018

Historical Trend

Balance Sheet Trend

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

2019

Assets$2,429
Liabilities$51,410
Net Assets-$48,981

Operations Trend

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

2019

Revenue$292,768
Expenses$288,655
Net Income$4,113
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
Nov 14, 2019
Return Version
2018v3.1
Gross Receipts
$292,768
Mission and Program Overview

Mission

Educational Fraternity

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$2,323$2,429▲ $106
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$2,323$2,429▲ $106
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$30,493$26,486▼ $4,007
Other Liabilities$24,924$24,924→ $0
Total Liabilities$55,417$51,410▼ $4,007
Net Assets / Fund Balance
Unrestricted Net Assets$-53,094$-48,981▲ $4,113
Total Net Assets Fund Balance$-53,094$-48,981▲ $4,113
Total Liabilities and Net Assets / Fund Balance$2,323$2,429▲ $106
Compensation and Service Providers

Board Members and Trustees

NameTitle
Alex GibsonPresident
Coby ContrerasVice President
Dominic PeraDirector
Zach GipsonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$292,761
Investment Income
$7
Other Revenue
$0
Change in Net Assets
$4,113
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$230,457
Salaries, Compensation, and Employee Benefits$58,198
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$92,000--$92,000
Other Salaries and Wages$53,413--$53,413
All Other Expenses$29,599$387-$29,986
Payments to Affiliates$12,140--$12,140
Other Expenses$8,320--$8,320
Payroll Taxes$4,785--$4,785
Fees for Services Accounting-$2,425-$2,425
Insurance$1,231--$1,231
Total Functional Expenses$285,843$2,812$0$288,655
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-
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
Yes
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
Zach Gipson
Title
Treasurer
Signed
2019-11-14

Organization Details

Voting Board Members
4
Independent Board Members
0
Employees
14
Volunteers
60

Preparer

Firm
Presnell Gage PLLC
Address
609 S Washington Suite 202, Moscow, ID 83843
Preparer
Jackson E Davis
Phone
2088822211
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E: Other Expenses

Bank charges: Column (A) - Total = $113; Column (B) - Program Services = $0; Column (C) - Management & General = $113; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

Campus activities: Column (A) - Total = $771; Column (B) - Program Services = $771; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

Composite: Column (A) - Total = $1718; Column (B) - Program Services = $1718; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

Conclave: Column (A) - Total = $1250; Column (B) - Program Services = $1250; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

DAMAGE DEPOSITS: Column (A) - Total = $2500; Column (B) - Program Services = $2500; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

Donations: Column (A) - Total = $1400; Column (B) - Program Services = $1400; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

Fire system: Column (A) - Total = $512; Column (B) - Program Services = $512; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

FURNITURE EXPENSE: Column (A) - Total = $2968; Column (B) - Program Services = $2968; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

Kitchen Supplies: Column (A) - Total = $116; Column (B) - Program Services = $116; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

Other Costs: Column (A) - Total = $2083; Column (B) - Program Services = $2083; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

Postage and Shipping: Column (A) - Total = $274; Column (B) - Program Services = $0; Column (C) - Management & General = $274; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

RISK MANAGEMENT: Column (A) - Total = $5740; Column (B) - Program Services = $5740; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

Supplies: Column (A) - Total = $3146; Column (B) - Program Services = $3146; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

Telephone and internet: Column (A) - Total = $6625; Column (B) - Program Services = $6625; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

Travel: Column (A) - Total = $770; Column (B) - Program Services = $770; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

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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/ExplanationTxt6Bank charges: Column (A) - Total = $113; Column (B) - Program Services = $0; Column (C) - Management & General = $113; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Campus activities: Column (A) - Total = $771; Column (B) - Program Services = $771; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Composite: Column (A) - Total = $1718; Column (B) - Program Services = $1718; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9Conclave: Column (A) - Total = $1250; Column (B) - Program Services = $1250; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10DAMAGE DEPOSITS: Column (A) - Total = $2500; Column (B) - Program Services = $2500; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11Donations: Column (A) - Total = $1400; Column (B) - Program Services = $1400; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12Fire system: Column (A) - Total = $512; Column (B) - Program Services = $512; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13FURNITURE EXPENSE: Column (A) - Total = $2968; Column (B) - Program Services = $2968; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt14Kitchen Supplies: Column (A) - Total = $116; Column (B) - Program Services = $116; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt15Other Costs: Column (A) - Total = $2083; Column (B) - Program Services = $2083; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt16Postage and Shipping: Column (A) - Total = $274; Column (B) - Program Services = $0; Column (C) - Management & General = $274; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt17RISK MANAGEMENT: Column (A) - Total = $5740; Column (B) - Program Services = $5740; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt18Supplies: Column (A) - Total = $3146; Column (B) - Program Services = $3146; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt19Telephone and internet: Column (A) - Total = $6625; Column (B) - Program Services = $6625; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt20Travel: Column (A) - Total = $770; Column (B) - Program Services = $770; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
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
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc13Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc14Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc15Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc16Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc17Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc18Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc19Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc20Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd1false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd2false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd1N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd2N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0Zeta Delta Trust Company
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1Sigma Nu Fraternity
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt2University of Idaho
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0820201544
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN1826000945
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501c7
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt1501c7
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt23
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0ID
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd1ID
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0Housing Corporation
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt1National Headquarters
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt2Educational institution
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0Education
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt035475 Pheasant Loop Road
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt19 North Lewis Street
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt2875 Perimiter Drive
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0Lewiston
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm1Lexington
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm2Moscow
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0ID
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd1VA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd2ID
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd083501
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd124450
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd283844
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0true
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0false
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0true
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0true
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0true
IRS990ScheduleR/SharingOfFacilitiesInd0false
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt024924
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt192000
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt25740
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt313747
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt46625
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt54160
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0Cash
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt1Cash
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt2Cash
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt3Cash
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt4Cash
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt5Cash
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0Zeta Delta Trust Company
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt1Zeta Delta Trust Company
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt2Sigma Nu Fraternity
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt3Sigma Nu Fraternity
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt4University of Idaho
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt5University of Idaho
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0e
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt1k
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt2p
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt3r
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt4k
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt5m
IRS990ScheduleR/TransferFromOtherOrgInd0false
IRS990ScheduleR/TransferToOtherOrgInd0true
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt02323
IRS990/TotalAssetsEOYAmt02429
IRS990/TotalAssetsGrp/BOYAmt02323
IRS990/TotalAssetsGrp/EOYAmt02429
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt014
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt02812
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0285843
IRS990/TotalFunctionalExpensesGrp/TotalAmt0288655
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt055417
IRS990/TotalLiabilitiesEOYAmt051410
IRS990/TotalLiabilitiesGrp/BOYAmt055417
IRS990/TotalLiabilitiesGrp/EOYAmt051410
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-53094
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-48981
IRS990/TotalProgramServiceRevenueAmt0292761
IRS990/TotalRevenueGrp/ExclusionAmt07
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0292761
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0292768
IRS990/TotalVolunteersCnt060
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02323
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02429
IRS990/TravelGrp/TotalAmt00
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0-53094
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0-48981

Document Assets

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Filings

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
2019Detailed filing. Detailed filing data is available for this year.$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
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