Liabilities / Assets
100th percentile
Higher debt load relative to assets than 100% of similar nonprofits.
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
100th percentile
Higher debt load relative to assets than 100% of similar nonprofits.
Liabilities / Revenue
80th percentile
Higher debt load relative to revenue than 80% of similar nonprofits.
Net Margin
47th percentile
Higher net margin than 47% of similar nonprofits.
Top Officer Pay
93rd percentile
Higher top officer pay than 93% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
59th percentile
Faster asset growth than 59% of similar nonprofits.
Revenue Growth
68th percentile
Faster revenue growth than 68% of similar nonprofits.
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
Educational Fraternity
| Line | Beginning | End | Change |
|---|---|---|---|
| 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 |
| Name | Title |
|---|---|
| Alex Gibson | President |
| Coby Contreras | Vice President |
| Dominic Pera | Director |
| Zach Gipson | Treasurer |
| Line Item | Amount |
|---|---|
| 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 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| 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 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Line Item | Beginning | End | Change |
|---|---|---|---|
| Receivables from Disqualified Persons | - | $0 | - |
| Receivables from Officers, Directors, Trustees, and Key Employees | - | $0 | - |
| Liability | Amount |
|---|---|
| Long Term Liability-DD/Rent | $24,924 |
“The Sigma Nu Fraternity usually has about 60 active members, and many more alumni members”
“Annually, the active members vote on a governing body.”
“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.”
“This tax return was reviewed by the Treasurer before being filed with the Internal Revenue Service.”
“The fraternity has an "executive board" that monitors sensitive issues within the Organization.”
“Anyone interested in issues relating to the Delta Omicron Chapter of Sigma Nu can request the information from the governing body.”
“Bank charges: Column (A) - Total = $113; Column (B) - Program Services = $0; Column (C) - Management & General = $113; Column (D) - Fundraising = $0”
“Campus activities: Column (A) - Total = $771; Column (B) - Program Services = $771; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”
“Composite: Column (A) - Total = $1718; Column (B) - Program Services = $1718; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”
“Conclave: Column (A) - Total = $1250; Column (B) - Program Services = $1250; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”
“DAMAGE DEPOSITS: Column (A) - Total = $2500; Column (B) - Program Services = $2500; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”
“Donations: Column (A) - Total = $1400; Column (B) - Program Services = $1400; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”
“Fire system: Column (A) - Total = $512; Column (B) - Program Services = $512; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”
“FURNITURE EXPENSE: Column (A) - Total = $2968; Column (B) - Program Services = $2968; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”
“Kitchen Supplies: Column (A) - Total = $116; Column (B) - Program Services = $116; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”
“Other Costs: Column (A) - Total = $2083; Column (B) - Program Services = $2083; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”
“Postage and Shipping: Column (A) - Total = $274; Column (B) - Program Services = $0; Column (C) - Management & General = $274; Column (D) - Fundraising = $0”
“RISK MANAGEMENT: Column (A) - Total = $5740; Column (B) - Program Services = $5740; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”
“Supplies: Column (A) - Total = $3146; Column (B) - Program Services = $3146; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”
“Telephone and internet: Column (A) - Total = $6625; Column (B) - Program Services = $6625; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”
“Travel: Column (A) - Total = $770; Column (B) - Program Services = $770; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | false |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 30493 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 26486 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 0 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | Educational Fraternity |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 0 |
| IRS990/AllAffiliatesIncludedInd | 0 | false |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 387 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 29599 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 29986 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | false |
| IRS990/BackupWthldComplianceInd | 0 | true |
| IRS990/BenefitsToMembersGrp/TotalAmt | 0 | 0 |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | ZACH GIPSON |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 2083691561 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | PO BOX 3407 |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | MOSCOW |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | ID |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 83843 |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOfficerEntInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 2323 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 2429 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 0 |
| IRS990/CompDisqualPersonsGrp/TotalAmt | 0 | 0 |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | false |
| IRS990/CompensationProcessOtherInd | 0 | false |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 0 |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 7 |
| IRS990/CYOtherExpensesAmt | 0 | 230457 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 292761 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 4113 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 58198 |
| IRS990/CYTotalExpensesAmt | 0 | 288655 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 292768 |
| IRS990/DAFExcessBusinessHoldingsInd | 0 | false |
| IRS990/DecisionsSubjectToApprovaInd | 0 | true |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 0 |
| IRS990/Desc | 0 | The fraternity provides room, board, and other organizational expenses to approximately 60 men on the University of Idaho Campus |
| IRS990/DescribedInSection501c3Ind | 0 | false |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DistributionToDonorInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | false |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | true |
| IRS990/EmployeeCnt | 0 | 14 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/EscrowAccountInd | 0 | false |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 2425 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 2425 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesLobbyingGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesProfFundraising/TotalAmt | 0 | 0 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt | 0 | 0 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignGrantsGrp/TotalAmt | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 0 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 1 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 2 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 3 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 10.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | ALEX GIBSON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | COBY CONTRERAS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | ZACH GIPSON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | DOMINIC PERA |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | President |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | Vice President |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | Treasurer |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | Director |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | false |
| IRS990/Form990TFiledInd | 0 | false |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | false |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 4 |
| IRS990/GrantsToDomesticIndividualsGrp/TotalAmt | 0 | 0 |
| IRS990/GrantsToDomesticOrgsGrp/TotalAmt | 0 | 0 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 292768 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 0 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartIXInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 0 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 1231 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 1231 |
| IRS990/IntangibleAssetsGrp/EOYAmt | 0 | 0 |
| IRS990/InterestGrp/TotalAmt | 0 | 0 |
| IRS990/InventoriesForSaleOrUseGrp/EOYAmt | 0 | 0 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 7 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 7 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt | 0 | 0 |
| IRS990/InvestmentsProgramRelatedGrp/EOYAmt | 0 | 0 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 0 |
| IRS990/InvestTaxExemptBondsInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 3 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 0 |
| IRS990/LicensedMoreThanOneStateInd | 0 | false |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | true |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | true |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | Educational Fraternity |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | -53094 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | -48981 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 92000 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 92000 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 0 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OnBehalfOfIssuerInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsSFAS117Ind | 0 | X |
| IRS990/OrgFiledInLieuOfForm1041Ind | 0 | false |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/Desc | 0 | Food |
| IRS990/OtherExpensesGrp/Desc | 1 | Utilities |
| IRS990/OtherExpensesGrp/Desc | 2 | Repairs and Maintenance |
| IRS990/OtherExpensesGrp/Desc | 3 | Rush |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 53697 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 21156 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 9502 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 8320 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 53697 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 21156 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 9502 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 8320 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 24924 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 24924 |
| IRS990/OtherRevenueTotalAmt | 0 | 0 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 53413 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 53413 |
| IRS990/OthNotesLoansReceivableNetGrp/EOYAmt | 0 | 0 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PaymentsToAffiliatesGrp/ProgramServicesAmt | 0 | 12140 |
| IRS990/PaymentsToAffiliatesGrp/TotalAmt | 0 | 12140 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 4785 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 4785 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 0 |
| IRS990/PledgesAndGrantsReceivableGrp/EOYAmt | 0 | 0 |
| IRS990/PoliciesReferenceChaptersInd | 0 | true |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 0 |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | Room and Board charges |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 292761 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 292761 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYInvestmentIncomeAmt | 0 | 10 |
| IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt | 0 | 0 |
| IRS990/PYOtherExpensesAmt | 0 | 255687 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 270845 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -18411 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 33579 |
| IRS990/PYTotalExpensesAmt | 0 | 289266 |
| IRS990/PYTotalRevenueAmt | 0 | 270855 |
| IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt | 0 | 0 |
| IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 4113 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | true |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | false |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | true |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RoyaltiesGrp/TotalAmt | 0 | 0 |
| IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 0 |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 24924 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | Long Term Liability-DD/Rent |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 24924 |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | The Sigma Nu Fraternity usually has about 60 active members, and many more alumni members |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | Annually, the active members vote on a governing body. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | This tax return was reviewed by the Treasurer before being filed with the Internal Revenue Service. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | The fraternity has an "executive board" that monitors sensitive issues within the Organization. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | Anyone interested in issues relating to the Delta Omicron Chapter of Sigma Nu can request the information from the governing body. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | Bank charges: Column (A) - Total = $113; Column (B) - Program Services = $0; Column (C) - Management & General = $113; Column (D) - Fundraising = $0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | Campus activities: Column (A) - Total = $771; Column (B) - Program Services = $771; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | Composite: Column (A) - Total = $1718; Column (B) - Program Services = $1718; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 9 | Conclave: Column (A) - Total = $1250; Column (B) - Program Services = $1250; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 10 | DAMAGE DEPOSITS: Column (A) - Total = $2500; Column (B) - Program Services = $2500; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 11 | Donations: Column (A) - Total = $1400; Column (B) - Program Services = $1400; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 12 | Fire system: Column (A) - Total = $512; Column (B) - Program Services = $512; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 13 | FURNITURE EXPENSE: Column (A) - Total = $2968; Column (B) - Program Services = $2968; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 14 | Kitchen Supplies: Column (A) - Total = $116; Column (B) - Program Services = $116; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 15 | Other Costs: Column (A) - Total = $2083; Column (B) - Program Services = $2083; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 16 | Postage and Shipping: Column (A) - Total = $274; Column (B) - Program Services = $0; Column (C) - Management & General = $274; Column (D) - Fundraising = $0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 17 | RISK MANAGEMENT: Column (A) - Total = $5740; Column (B) - Program Services = $5740; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 18 | Supplies: Column (A) - Total = $3146; Column (B) - Program Services = $3146; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 19 | Telephone and internet: Column (A) - Total = $6625; Column (B) - Program Services = $6625; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 20 | Travel: Column (A) - Total = $770; Column (B) - Program Services = $770; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990, Part VI, Line 7a: How Members or Shareholders Elect Governing Body |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990, Part VI, Line 7b: Describe Decisions of Governing Body Approval by Members or Shareholders |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990, Part VI, Line 11b: Form 990 Review Process |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Form 990, Part VI, Line 19: Other Organization Documents Publicly Available |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Form 990, Part IX, Line 24e: Other Expenses |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | Form 990, Part IX, Line 24e: Other Expenses |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | Form 990, Part IX, Line 24e: Other Expenses |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 9 | Form 990, Part IX, Line 24e: Other Expenses |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 10 | Form 990, Part IX, Line 24e: Other Expenses |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 11 | Form 990, Part IX, Line 24e: Other Expenses |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 12 | Form 990, Part IX, Line 24e: Other Expenses |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 13 | Form 990, Part IX, Line 24e: Other Expenses |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 14 | Form 990, Part IX, Line 24e: Other Expenses |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 15 | Form 990, Part IX, Line 24e: Other Expenses |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 16 | Form 990, Part IX, Line 24e: Other Expenses |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 17 | Form 990, Part IX, Line 24e: Other Expenses |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 18 | Form 990, Part IX, Line 24e: Other Expenses |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 19 | Form 990, Part IX, Line 24e: Other Expenses |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 20 | Form 990, Part IX, Line 24e: Other Expenses |
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| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd | 1 | N/A |
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| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 1 | Sigma Nu Fraternity |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 2 | University of Idaho |
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| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN | 1 | 826000945 |
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| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt | 1 | 501c7 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt | 2 | 3 |
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| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd | 1 | ID |
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| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt | 1 | National Headquarters |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt | 2 | Educational institution |
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| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt | 1 | 9 North Lewis Street |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt | 2 | 875 Perimiter Drive |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm | 0 | Lewiston |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm | 1 | Lexington |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm | 2 | Moscow |
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| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd | 1 | VA |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd | 2 | ID |
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| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd | 1 | 24450 |
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| IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt | 4 | 6625 |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt | 5 | 4160 |
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| IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt | 1 | Cash |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt | 2 | Cash |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt | 3 | Cash |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt | 4 | Cash |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt | 5 | Cash |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt | 0 | Zeta Delta Trust Company |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt | 1 | Zeta Delta Trust Company |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt | 2 | Sigma Nu Fraternity |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt | 3 | Sigma Nu Fraternity |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt | 4 | University of Idaho |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt | 5 | University of Idaho |
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| IRS990/SubjectToProxyTaxInd | 0 | false |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | false |
| IRS990/TaxableDistributionsInd | 0 | false |
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| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TempOrPermanentEndowmentsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
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| IRS990/TotalAssetsEOYAmt | 0 | 2429 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 2323 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 2429 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalContributionsAmt | 0 | 0 |
| IRS990/TotalEmployeeCnt | 0 | 14 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 2812 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 285843 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 288655 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 55417 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 51410 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 55417 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 51410 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | -53094 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | -48981 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 292761 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 7 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 292761 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 292768 |
| IRS990/TotalVolunteersCnt | 0 | 60 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 2323 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 2429 |
| IRS990/TravelGrp/TotalAmt | 0 | 0 |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | false |
| IRS990/UnrestrictedNetAssetsGrp/BOYAmt | 0 | -53094 |
| IRS990/UnrestrictedNetAssetsGrp/EOYAmt | 0 | -48981 |
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Displayed year
2019 • Form 990Detailed filing. Detailed filing data is available for this year.