Civic Intelligence

Sigma Nu Fraternity

990 • Fiscal year 2024 • EIN 82-6024346

Jul 01, 2023 to Jun 30, 2024 • Filed on Nov 11, 2024

Organization ProfileN/A
PO Box 3047Moscow, ID 83843

(208) 885-4805

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

100th percentile

7.90x

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

2024 filings • 501(c)7 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

89th percentile

0.44x

Higher debt load relative to revenue than 89% of similar nonprofits.

2024 filings • 501(c)7 • <$500k nonprofits • Source year 2024

Net Margin

10th percentile

-23%

Higher net margin than 10% of similar nonprofits.

2024 filings • 501(c)7 • <$500k nonprofits • Source year 2024

Top Officer Pay

94th percentile

$0

Higher top officer pay than 94% of similar nonprofits.

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

2024 filings • 501(c)7 • <$500k nonprofits • Source year 2024

Asset Growth

100th percentile

1656%

Faster asset growth than 100% of similar nonprofits.

2024 filings • 501(c)7 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

29th percentile

-6.9%

Faster revenue growth than 29% of similar nonprofits.

2024 filings • 501(c)7 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets100th percentile

Assets

Up

$14,379

Up $13,560 (+1656%) from 2023

Net Assets

Down

-$99,186

Down $60,709 (-158%) from 2023

Liabilities

Up

$113,565

Up $74,269 (+189%) from 2023

Revenue And Expenses
Liabilities / Revenue89th percentileNet Margin10th percentile

Revenue

Down

$260,073

Down $19,216 (-6.9%) from 2023

Expenses

Up

$320,782

Up $20,875 (+7.0%) from 2023

Net Income

Down

-$60,709

Down $40,091 (-194%) from 2023

Historical Trend

Balance Sheet Trend

Asset Growth100th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$200K$100K$0-$100KAssets 2011: $380Liabilities 2011: $1,591Net Assets 2011: -$1,2112011Assets 2012: $5,754Liabilities 2012: $15,000Net Assets 2012: -$9,2462012Assets 2013: $10,740Liabilities 2013: $40,878Net Assets 2013: -$30,1382013Assets 2016: $8,454Liabilities 2016: $25,164Net Assets 2016: -$16,7102016Assets 2017: $5,419Liabilities 2017: $40,102Net Assets 2017: -$34,6832017Assets 2018: $2,323Liabilities 2018: $55,417Net Assets 2018: -$53,0942018Assets 2019: $2,429Liabilities 2019: $51,410Net Assets 2019: -$48,9812019Assets 2020: $8,311Liabilities 2020: $64,924Net Assets 2020: -$56,6132020Assets 2021: $7,762Liabilities 2021: $25,088Net Assets 2021: -$17,3262021Assets 2022: $7,065Liabilities 2022: $24,924Net Assets 2022: -$17,8592022Assets 2023: $819Liabilities 2023: $39,296Net Assets 2023: -$38,4772023Assets 2024: $14,379Liabilities 2024: $113,565Net Assets 2024: -$99,1862024Assets 2025: $12,343Liabilities 2025: $107,718Net Assets 2025: -$95,3752025

Highlighted filing

2024

Assets$14,379
Liabilities$113,565
Net Assets-$99,186
Open 2024 Filing

Operations Trend

Revenue Growth29th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$400K$200K$0-$200KExpenses 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 2024: $260,073Expenses 2024: $320,782Net Income 2024: -$60,7092024Revenue 2025: $323,306Expenses 2025: $319,495Net Income 2025: $3,8112025

Highlighted filing

2024

Revenue$260,073
Expenses$320,782
Net Income-$60,709
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Nov 11, 2024
Return Version
2023v5.1
Gross Receipts
$260,073
Mission and Program Overview

Mission

Educational Fraternity

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$819$14,379▲ $13,560
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$819$14,379▲ $13,560
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$14,372$88,641▲ $74,269
Other Liabilities$24,924$24,924→ $0
Total Liabilities$39,296$113,565▲ $74,269
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-38,477$-99,186▼ $60,709
Total Net Assets Fund Balance$-38,477$-99,186▼ $60,709
Total Liabilities and Net Assets / Fund Balance$819$14,379▲ $13,560
Compensation and Service Providers
Top Officer Pay94th percentile

Board Members and Trustees

NameTitle
Joey WardPresident
Joey EqusquizaTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$260,071
Investment Income
$2
Other Revenue
$0
Change in Net Assets
$-60,709
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$320,782
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$90,000--$90,000
All Other Expenses$8,828$563-$9,391
Payments to Affiliates$8,565--$8,565
Other Expenses$7,144--$7,144
Office Expenses$2,579--$2,579
Fees for Services Accounting-$2,460-$2,460
Insurance$299--$299
Fees for Services Other-$16-$16
Total Functional Expenses$317,743$3,039$0$320,782
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, Section A, Line 6

“The Sigma Nu Fraternity usually has about 60 active members, and many more alumni members”

Form 990, Part VI, Section A, Line 7A

“Annually, the active members vote on a governing body.”

Form 990, Part VI, Section A, Line 7B

“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, Section B, Line 11B

“This tax return was reviewed by the Treasurer before being filed with the Internal Revenue Service.”

Form 990, Part VI, Section B, Line 12C

“The fraternity has an "executive board" that monitors sensitive issues within the Organization.”

Form 990, Part VI, Section C, Line 19

“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
Joey Equsquiza
Title
Treasurer
Signed
2024-11-11
Discuss with paid preparer
Yes

Organization Details

Voting Board Members
2
Independent Board Members
0
Employees
1
Volunteers
60

Preparer

Firm
Presnell Gage PLLC
Address
609 S Washington Suite 202, Moscow, ID 83843
Preparer
Jackson E Davis
Phone
2088822211
Raw XML Appendix370 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/LoanOutstandingInd0false
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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, Section A, Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, Line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section A, Line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Section C, Line 19
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1Sigma Nu Fraternity
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm1Lexington
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm2Moscow
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IRS990ScheduleR/PaidEmployeesSharingInd0false
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0true
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0false
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0true
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0true
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IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt090000
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt13150
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt23300
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0Cash
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt1Cash
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt2Cash
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0Zeta Delta Trust Company
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt1University of Idaho
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt2University of Idaho
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0j
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt1k
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IRS990ScheduleR/TransferFromOtherOrgInd0false
IRS990ScheduleR/TransferToOtherOrgInd0false
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0819
IRS990/TotalAssetsEOYAmt014379
IRS990/TotalAssetsGrp/BOYAmt0819
IRS990/TotalAssetsGrp/EOYAmt014379
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt00
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IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0317743
IRS990/TotalFunctionalExpensesGrp/TotalAmt0320782
IRS990/TotalGrossUBIAmt00
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IRS990/TotalLiabilitiesEOYAmt0113565
IRS990/TotalLiabilitiesGrp/BOYAmt039296
IRS990/TotalLiabilitiesGrp/EOYAmt0113565
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-38477
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-99186
IRS990/TotalProgramServiceExpensesAmt0317743
IRS990/TotalProgramServiceRevenueAmt0260071
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0260073
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0260073
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IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0819
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt014379
IRS990/TravelGrp/TotalAmt00
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IRS990/UponRequestInd0X
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IRS990/USAddress/StateAbbreviationCd0ID
IRS990/USAddress/ZIPCd083843
IRS990/VotingMembersGoverningBodyCnt02
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Joey Equsquiza
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-11-11
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/IRSResponsiblePrtyInfoCurrInd0true
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
ReturnHeader/ReturnTs02024-11-12T08:52:09-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-07-01
ReturnHeader/TaxPeriodEndDt02024-06-30
ReturnHeader/TaxYr02023

Document Assets

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Filings

Displayed year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$14,379
Liabilities
$113,565
Net assets
-$99,186
Revenue
$260,073
Expenses
$320,782
Net income
-$60,709
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
2024Detailed filing. Detailed filing data is available for this year.$0.14$1.14$0.99$2.60$3.21$0.61
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.01$0.39$0.38$2.79$3.00$0.21
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.07$0.25$0.18$3.54$3.55$0.01
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.08$0.25$0.17$3.11$2.72$0.39
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.08$0.65$0.57$2.45$2.53$0.08
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.02$0.51$0.49$2.93$2.89$0.04
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.02$0.55$0.53$2.71$2.89$0.18
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