Civic Intelligence

Sigma Nu Fraternity

990 • Fiscal year 2020 • EIN 82-6024346

Jul 01, 2019 to Jun 30, 2020 • Filed on Nov 13, 2020

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

99th percentile

7.81x

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

2020 filings • 501(c)7 • <$500k nonprofits • Source year 2020

Liabilities / Revenue

81st percentile

0.26x

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

2020 filings • 501(c)7 • <$500k nonprofits • Source year 2020

Net Margin

37th percentile

-3.1%

Higher net margin than 37% of similar nonprofits.

2020 filings • 501(c)7 • <$500k nonprofits • Source year 2020

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.

2020 filings • 501(c)7 • <$500k nonprofits • Source year 2020

Asset Growth

97th percentile

242%

Faster asset growth than 97% of similar nonprofits.

2020 filings • 501(c)7 • <$500k nonprofits • Annualized from 2019 to 2020

Revenue Growth

47th percentile

-16%

Faster revenue growth than 47% of similar nonprofits.

2020 filings • 501(c)7 • <$500k nonprofits • Annualized from 2019 to 2020

Assets

Up

$8,311

Up $5,882 (+242%) from 2019

Net Assets

Down

-$56,613

Down $7,632 (-16%) from 2019

Liabilities

Up

$64,924

Up $13,514 (+26%) from 2019

Revenue

Down

$245,043

Down $47,725 (-16%) from 2019

Expenses

Down

$252,675

Down $35,980 (-12%) from 2019

Net Income

Down

-$7,632

Down $11,745 (-286%) from 2019

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

2020

Assets$8,311
Liabilities$64,924
Net Assets-$56,613

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

2020

Revenue$245,043
Expenses$252,675
Net Income-$7,632
Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
Nov 13, 2020
Return Version
2019v5.0
Gross Receipts
$245,043
Mission and Program Overview

Mission

Educational Fraternity

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$2,429$8,311▲ $5,882
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$2,429$8,311▲ $5,882
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$26,486$40,000▲ $13,514
Other Liabilities$24,924$24,924→ $0
Total Liabilities$51,410$64,924▲ $13,514
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-48,981$-56,613▼ $7,632
Total Net Assets Fund Balance$-48,981$-56,613▼ $7,632
Total Liabilities and Net Assets / Fund Balance$2,429$8,311▲ $5,882
Compensation and Service Providers

Board Members and Trustees

NameTitle
Alex GibsonPresident
Coby ContrerasVice President
Dominic PeraDirector
Coby BrandtTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$10,000
Program Service Revenue
$235,037
Investment Income
$6
Other Revenue
$0
All Other Contributions
$10,000
Change in Net Assets
$-7,632
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$214,939
Salaries, Compensation, and Employee Benefits$37,736
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$87,000--$87,000
Other Salaries and Wages$34,903--$34,903
Payments to Affiliates$28,029--$28,029
All Other Expenses$19,839$430-$20,269
Other Expenses$6,625--$6,625
Payroll Taxes$2,833--$2,833
Fees for Services Accounting-$2,725-$2,725
Office Expenses$2,120--$2,120
Insurance$797--$797
Total Functional Expenses$249,520$3,155$0$252,675
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 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
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
Ethan Beck
Title
Treasurer
Signed
2020-11-13
Discuss with paid preparer
Yes

Organization Details

Voting Board Members
4
Independent Board Members
0
Employees
7
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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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
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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/InvolvedAmt064924
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt197000
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt27829
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt313750
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt46625
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt56450
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/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt02429
IRS990/TotalAssetsEOYAmt08311
IRS990/TotalAssetsGrp/BOYAmt02429
IRS990/TotalAssetsGrp/EOYAmt08311
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt010000
IRS990/TotalEmployeeCnt07
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt03155
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0249520
IRS990/TotalFunctionalExpensesGrp/TotalAmt0252675
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt051410
IRS990/TotalLiabilitiesEOYAmt064924
IRS990/TotalLiabilitiesGrp/BOYAmt051410
IRS990/TotalLiabilitiesGrp/EOYAmt064924
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-48981
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-56613
IRS990/TotalProgramServiceRevenueAmt0235037
IRS990/TotalRevenueGrp/ExclusionAmt06
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0235037
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0245043
IRS990/TotalVolunteersCnt060
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02429
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt08311
IRS990/TravelGrp/TotalAmt00
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO Box 3047
IRS990/USAddress/CityNm0Moscow
IRS990/USAddress/StateAbbreviationCd0ID
IRS990/USAddress/ZIPCd083843
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02021-04-22 16:20:28Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Ethan Beck
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-11-13
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/PreparerFirmEIN0201943775
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

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

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
2020Detailed filing. Detailed filing data is available for this year.$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
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

Similar nonprofits based on the same Siviq industry and scale cohort. 2020 filings • 501(c)7 • <$500k nonprofits