Civic Intelligence

Sigma Nu Fraternity

990 • Fiscal year 2025 • EIN 82-6024346

Jul 01, 2024 to Jun 30, 2025 • Filed on Nov 05, 2025

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

8.73x

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

2025 filings • 501(c)7 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

88th percentile

0.33x

Higher debt load relative to revenue than 88% of similar nonprofits.

2025 filings • 501(c)7 • <$500k nonprofits • Source year 2025

Net Margin

46th percentile

1.2%

Higher net margin than 46% of similar nonprofits.

2025 filings • 501(c)7 • <$500k nonprofits • Source year 2025

Top Officer Pay

95th percentile

$0

Higher top officer pay than 95% of similar nonprofits.

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

2025 filings • 501(c)7 • <$500k nonprofits • Source year 2025

Asset Growth

19th percentile

-14%

Faster asset growth than 19% of similar nonprofits.

2025 filings • 501(c)7 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

82nd percentile

24%

Faster revenue growth than 82% of similar nonprofits.

2025 filings • 501(c)7 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets100th percentile

Assets

Up

$12,343

Up $11,524 (+1407%) from 2023

Net Assets

Down

-$95,375

Down $56,898 (-148%) from 2023

Liabilities

Up

$107,718

Up $68,422 (+174%) from 2023

Revenue And Expenses
Liabilities / Revenue88th percentileNet Margin46th percentile

Revenue

Up

$323,306

Up $44,017 (+16%) from 2023

Expenses

Up

$319,495

Up $19,588 (+6.5%) from 2023

Net Income

Up

$3,811

Up $24,429 (+118%) from 2023

Historical Trend

Balance Sheet Trend

Asset Growth19th 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 2025: $12,343Liabilities 2025: $107,718Net Assets 2025: -$95,3752025

Highlighted filing

2025

Assets$12,343
Liabilities$107,718
Net Assets-$95,375
Open 2025 Filing

Operations Trend

Revenue Growth82nd percentile

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

2025

Revenue$323,306
Expenses$319,495
Net Income$3,811
Open 2025 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Nov 5, 2025
Return Version
2024v5.2
Gross Receipts
$323,306
Mission and Program Overview

Mission

Educational Fraternity

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$14,379$12,343▼ $2,036
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$14,379$12,343▼ $2,036
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$88,641$82,794▼ $5,847
Other Liabilities$24,924$24,924→ $0
Total Liabilities$113,565$107,718▼ $5,847
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-99,186$-95,375▲ $3,811
Total Net Assets Fund Balance$-99,186$-95,375▲ $3,811
Total Liabilities and Net Assets / Fund Balance$14,379$12,343▼ $2,036
Compensation and Service Providers
Top Officer Pay95th percentile

Board Members and Trustees

NameTitle
Joey WardPresident
Ferris ClineVice President
Ryan BurnsideTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$323,305
Investment Income
$1
Other Revenue
$0
Change in Net Assets
$3,811
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$278,810
Salaries, Compensation, and Employee Benefits$40,685
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$90,000--$90,000
Other Salaries and Wages$37,000--$37,000
Payments to Affiliates$18,327--$18,327
All Other Expenses$8,972$2,106-$11,078
Payroll Taxes$3,685--$3,685
Fees for Services Accounting-$3,285-$3,285
Other Expenses$3,100--$3,100
Travel$2,934--$2,934
Office Expenses$1,664--$1,664
Fees for Services Legal-$776-$776
Fees for Services Other$731--$731
Total Functional Expenses$313,328$6,167$0$319,495
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
Ryan Burnside
Title
Treasurer
Signed
2025-11-05
Discuss with paid preparer
Yes

Organization Details

Voting Board Members
3
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 Appendix384 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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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/BusinessNameLine1Txt0Zeta Delta Trust Company
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1Sigma Nu Fraternity
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt2University of Idaho
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0820201544
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0Lewiston
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm1Lexington
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm2Moscow
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IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt090000
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt19544
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt26450
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IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt1Sigma Nu Fraternity
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
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ReturnHeader/BusinessOfficerGrp/PersonNm0Ryan Burnside
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-05
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ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0Delta Omicron Chapter
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ReturnHeader/Filer/PhoneNum02088854805
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ReturnHeader/Filer/USAddress/CityNm0Moscow
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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/ReturnTs02025-11-06T08:23:24-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-07-01
ReturnHeader/TaxPeriodEndDt02025-06-30
ReturnHeader/TaxYr02024

Document Assets

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Filings

Displayed year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$12,343
Liabilities
$107,718
Net assets
-$95,375
Revenue
$323,306
Expenses
$319,495
Net income
$3,811
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.12$1.08$0.95$3.23$3.19$0.04
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.01$0.39$0.38$2.79$3.00$0.21
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.07$0.25$0.18$3.54$3.55$0.01
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.08$0.25$0.17$3.11$2.72$0.39
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.08$0.65$0.57$2.45$2.53$0.08
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