Liabilities / Assets
99th percentile
Higher debt load relative to assets than 99% of similar nonprofits.
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
99th percentile
Higher debt load relative to assets than 99% of similar nonprofits.
Liabilities / Revenue
73rd percentile
Higher debt load relative to revenue than 73% of similar nonprofits.
Net Margin
42nd percentile
Higher net margin than 42% 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
26th percentile
Faster asset growth than 26% of similar nonprofits.
Revenue Growth
52nd percentile
Faster revenue growth than 52% of similar nonprofits.
Assets
Down$7,065
Down $697 (-9.0%) from 2021
Net Assets
Down-$17,859
Down $533 (-3.1%) from 2021
Liabilities
Down$24,924
Down $164 (-0.7%) from 2021
Revenue
Up$354,105
Up $42,658 (+14%) from 2021
Expenses
Up$354,638
Up $82,480 (+30%) from 2021
Net Income
Down-$533
Down $39,822 (-101%) from 2021
Educational Fraternity
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cash and Non-Interest-Bearing Accounts | $4,067 | $6,645 | ▲ $2,578 |
| Prepaid Expenses and Deferred Charges | $3,695 | $420 | ▼ $3,275 |
| 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 | - |
| Total Assets | $7,762 | $7,065 | ▼ $697 |
| Other Assets Total | - | $0 | - |
| Liabilities | |||
| Other Liabilities | $24,924 | $24,924 | → $0 |
| Accounts Payable and Accrued Expenses | $164 | - | - |
| Total Liabilities | $25,088 | $24,924 | ▼ $164 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $-17,326 | $-17,859 | ▼ $533 |
| Total Net Assets Fund Balance | $-17,326 | $-17,859 | ▼ $533 |
| Total Liabilities and Net Assets / Fund Balance | $7,762 | $7,065 | ▼ $697 |
| Name | Title |
|---|---|
| Michael Lawrence | Treasurer |
| Line Item | Amount |
|---|---|
| Other Expenses | $354,638 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Occupancy | $94,005 | - | - | $94,005 |
| All Other Expenses | $37,904 | $438 | - | $38,342 |
| Payments to Affiliates | $19,188 | - | - | $19,188 |
| Other Expenses | $11,394 | - | - | $11,394 |
| Fees for Services Accounting | - | $2,950 | - | $2,950 |
| Insurance | $571 | - | - | $571 |
| Office Expenses | $245 | - | - | $245 |
| Travel | $91 | - | - | $91 |
| Total Functional Expenses | $351,250 | $3,388 | $0 | $354,638 |
| 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 = $15; Column (B) - Program Services = $0; Column (C) - Management & General = $15; Column (D) - Fundraising = $0”
“Campus activities: Column (A) - Total = $639; Column (B) - Program Services = $639; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”
“Composite: Column (A) - Total = $1366; Column (B) - Program Services = $1366; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”
“Damage Deposits: Column (A) - Total = $3798; Column (B) - Program Services = $3798; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”
“Dues and Subscriptions : Column (A) - Total = $577; Column (B) - Program Services = $577; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”
“Fire system: Column (A) - Total = $905; Column (B) - Program Services = $905; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”
“Kitchen Supplies: Column (A) - Total = $8212; Column (B) - Program Services = $8212; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”
“Misc.: Column (A) - Total = $1649; Column (B) - Program Services = $1649; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”
“Postage and Shipping: Column (A) - Total = $423; Column (B) - Program Services = $0; Column (C) - Management & General = $423; Column (D) - Fundraising = $0”
“Rush: Column (A) - Total = $3954; Column (B) - Program Services = $3954; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”
“Scholarship : Column (A) - Total = $800; Column (B) - Program Services = $800; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”
“Supplies: Column (A) - Total = $5004; Column (B) - Program Services = $5004; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”
“Telephone and internet: Column (A) - Total = $11000; Column (B) - Program Services = $11000; 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 | 164 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 0 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | Educational Fraternity |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 0 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 438 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 37904 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 38342 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | false |
| IRS990/BackupWthldComplianceInd | 0 | true |
| IRS990/BenefitsToMembersGrp/TotalAmt | 0 | 0 |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | Michael Lawrence |
| 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/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 4067 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 6645 |
| 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 | 5250 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 1 |
| IRS990/CYOtherExpensesAmt | 0 | 354638 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 348854 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -533 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/CYTotalExpensesAmt | 0 | 354638 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 354105 |
| 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/DocumentRetentionPolicyInd | 0 | false |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | true |
| IRS990/EmployeeCnt | 0 | 1 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 2950 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 2950 |
| 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/AverageHoursPerWeekRt | 0 | 10.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | Michael Lawrence |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | Treasurer |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | false |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | false |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 1 |
| IRS990/GovernmentGrantsAmt | 0 | 5250 |
| 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 | 354105 |
| 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 | 571 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 571 |
| IRS990/IntangibleAssetsGrp/EOYAmt | 0 | 0 |
| IRS990/InterestGrp/TotalAmt | 0 | 0 |
| IRS990/InventoriesForSaleOrUseGrp/EOYAmt | 0 | 0 |
| IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt | 0 | 1 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 1 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt | 0 | 0 |
| IRS990/InvestmentsProgramRelatedGrp/EOYAmt | 0 | 0 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 3 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 0 |
| 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 | -17326 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | -17859 |
| 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/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | -17326 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | -17859 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 94005 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 94005 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 245 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 245 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/Desc | 0 | Food |
| IRS990/OtherExpensesGrp/Desc | 1 | Utilities |
| IRS990/OtherExpensesGrp/Desc | 2 | Risk Management |
| IRS990/OtherExpensesGrp/Desc | 3 | Repairs and Maintenance |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 137320 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 26032 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 24500 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 11394 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 137320 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 26032 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 24500 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 11394 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 24924 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 24924 |
| IRS990/OtherRevenueTotalAmt | 0 | 0 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 0 |
| IRS990/OthNotesLoansReceivableNetGrp/EOYAmt | 0 | 0 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PaymentsToAffiliatesGrp/ProgramServicesAmt | 0 | 19188 |
| IRS990/PaymentsToAffiliatesGrp/TotalAmt | 0 | 19188 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 0 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 0 |
| IRS990/PledgesAndGrantsReceivableGrp/EOYAmt | 0 | 0 |
| IRS990/PoliciesReferenceChaptersInd | 0 | true |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 3695 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 420 |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | Room and Board charges |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 348854 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 348854 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYInvestmentIncomeAmt | 0 | 3 |
| IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt | 0 | 0 |
| IRS990/PYOtherExpensesAmt | 0 | 229027 |
| IRS990/PYOtherRevenueAmt | 0 | 40000 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 271444 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 39289 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 43131 |
| IRS990/PYTotalExpensesAmt | 0 | 272158 |
| IRS990/PYTotalRevenueAmt | 0 | 311447 |
| IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt | 0 | 0 |
| IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -533 |
| 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 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | true |
| 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 = $15; Column (B) - Program Services = $0; Column (C) - Management & General = $15; Column (D) - Fundraising = $0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | Campus activities: Column (A) - Total = $639; Column (B) - Program Services = $639; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | Composite: Column (A) - Total = $1366; Column (B) - Program Services = $1366; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 9 | Damage Deposits: Column (A) - Total = $3798; Column (B) - Program Services = $3798; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 10 | Dues and Subscriptions : Column (A) - Total = $577; Column (B) - Program Services = $577; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 11 | Fire system: Column (A) - Total = $905; Column (B) - Program Services = $905; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 12 | Kitchen Supplies: Column (A) - Total = $8212; Column (B) - Program Services = $8212; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 13 | Misc.: Column (A) - Total = $1649; Column (B) - Program Services = $1649; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 14 | Postage and Shipping: Column (A) - Total = $423; Column (B) - Program Services = $0; Column (C) - Management & General = $423; Column (D) - Fundraising = $0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 15 | Rush: Column (A) - Total = $3954; Column (B) - Program Services = $3954; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 16 | Scholarship : Column (A) - Total = $800; Column (B) - Program Services = $800; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 17 | Supplies: Column (A) - Total = $5004; Column (B) - Program Services = $5004; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 18 | Telephone and internet: Column (A) - Total = $11000; Column (B) - Program Services = $11000; 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 |
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| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 1 | Sigma Nu Fraternity |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 2 | University of Idaho |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN | 0 | 820201544 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN | 1 | 826000945 |
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| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt | 1 | 501c7 |
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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 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd | 2 | 83844 |
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| IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt | 3 | 11000 |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt | 4 | 7420 |
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| IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt | 1 | Cash |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt | 2 | Cash |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt | 3 | Cash |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt | 4 | Cash |
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| IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt | 1 | Sigma Nu Fraternity |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt | 2 | Sigma Nu Fraternity |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt | 3 | University of Idaho |
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| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
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| IRS990/TotalAssetsEOYAmt | 0 | 7065 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 7762 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 7065 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalContributionsAmt | 0 | 5250 |
| IRS990/TotalEmployeeCnt | 0 | 1 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 3388 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 351250 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 354638 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 25088 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 24924 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 25088 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 24924 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | -17326 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | -17859 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 348854 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 348855 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 354105 |
| IRS990/TotalVolunteersCnt | 0 | 60 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 7762 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 7065 |
| IRS990/TravelGrp/ProgramServicesAmt | 0 | 91 |
| IRS990/TravelGrp/TotalAmt | 0 | 91 |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | false |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | PO Box 3047 |
| IRS990/USAddress/CityNm | 0 | Moscow |
| IRS990/USAddress/StateAbbreviationCd | 0 | ID |
| IRS990/USAddress/ZIPCd | 0 | 83843 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 1 |
| IRS990/VotingMembersIndependentCnt | 0 | 0 |
| IRS990/WebsiteAddressTxt | 0 | N/A |
| IRS990/WhistleblowerPolicyInd | 0 | false |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd | 0 | AAL1 |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/FederatedAssuranceLevelCd | 0 | FAL1 |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd | 0 | IAL1 |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd | 0 | 2 |
| ReturnHeader/BuildTS | 0 | 2022-09-23 18:48:47Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | Michael Lawrence |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | Treasurer |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2022-11-07 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | Sigma Nu Fraternity |
| ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt | 0 | Delta Omicron Chapter |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | SIGM |
| ReturnHeader/Filer/EIN | 0 | 826024346 |
| ReturnHeader/Filer/PhoneNum | 0 | 2088854805 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO Box 3047 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | Moscow |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | ID |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 83843 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 201943775 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | Presnell Gage PLLC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 609 S Washington Suite 202 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | Moscow |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | ID |
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Displayed year
2022 • Form 990Detailed filing. Detailed filing data is available for this year.