Civic Intelligence

Sigma Nu Fraternity C/O Dave Foreman

EIN 83-0146325 • 501(c)7 • Cheyenne, WY

Profile

CAMPUS FRATERNITY

PO Box 41Cheyenne, WY 82003

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

64th percentile

0.01x

Higher debt load relative to assets than 64% of similar nonprofits.

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

Liabilities / Revenue

60th percentile

0.00x

Higher debt load relative to revenue than 60% of similar nonprofits.

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

Net Margin

47th percentile

1.1%

Higher net margin than 47% of similar nonprofits.

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.

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

Asset Growth

69th percentile

9.3%

Faster asset growth than 69% of similar nonprofits.

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

Revenue Growth

70th percentile

13%

Faster revenue growth than 70% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets64th percentile

Assets

Up

$31,058

Up $2,648 (+9.3%) from 2023

Liabilities

Up

$212

Up $212 from 2023

Net Assets

Up

$30,846

Up $2,436 (+8.6%) from 2023

Operations
Liabilities / Revenue60th percentileNet Margin47th percentile

Revenue

Up

$216,611

Up $25,049 (+13%) from 2023

Expenses

Up

$214,176

Up $21,888 (+11%) from 2023

Net Income

Up

$2,435

Up $3,161 (+435%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth69th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$60K$40K$20K$0Assets 2011: $42,498Liabilities 2011: $42,367Net Assets 2011: $1312011Assets 2015: $34,112Liabilities 2015: $0Net Assets 2015: $34,1122015Assets 2016: $35,555Liabilities 2016: $0Net Assets 2016: $35,5552016Assets 2017: $34,086Liabilities 2017: $0Net Assets 2017: $34,0862017Assets 2018: $31,484Liabilities 2018: $0Net Assets 2018: $31,4842018Assets 2019: $30,713Liabilities 2019: $500Net Assets 2019: $30,2132019Assets 2020: $29,696Liabilities 2020: $0Net Assets 2020: $29,6962020Assets 2021: $31,831Liabilities 2021: $0Net Assets 2021: $31,8312021Assets 2023: $28,410Liabilities 2023: $0Net Assets 2023: $28,4102023Assets 2024: $31,058Liabilities 2024: $212Net Assets 2024: $30,8462024

Highlighted filing

2024

Assets$31,058
Liabilities$212
Net Assets$30,846
Open 2024 Filing

Operations Trend

Revenue Growth70th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$300K$200K$100K$0-$100KRevenue 2011: $21,400Expenses 2011: $18,634Net Income 2011: $2,7662011Revenue 2015: $119,533Expenses 2015: $124,868Net Income 2015: -$5,3352015Revenue 2016: $122,440Expenses 2016: $120,997Net Income 2016: $1,4432016Revenue 2017: $135,144Expenses 2017: $136,613Net Income 2017: -$1,4692017Revenue 2018: $131,389Expenses 2018: $133,991Net Income 2018: -$2,6022018Revenue 2019: $135,462Expenses 2019: $136,734Net Income 2019: -$1,2722019Revenue 2020: $117,848Expenses 2020: $118,365Net Income 2020: -$5172020Revenue 2021: $147,447Expenses 2021: $145,314Net Income 2021: $2,1332021Revenue 2023: $191,562Expenses 2023: $192,288Net Income 2023: -$7262023Revenue 2024: $216,611Expenses 2024: $214,176Net Income 2024: $2,4352024

Highlighted filing

2024

Revenue$216,611
Expenses$214,176
Net Income$2,435
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$31,058
Liabilities
$212
Net assets
$30,846
Revenue
$216,611
Expenses
$214,176
Net income
$2,435
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.31$0.00$0.31$2.17$2.14$0.02
2023Detailed filing. Detailed filing data is available for this year.$0.28$0.00$0.28$1.92$1.92$0.01
2021Detailed filing. Detailed filing data is available for this year.$0.32$0.00$0.32$1.47$1.45$0.02
2020Detailed filing. Detailed filing data is available for this year.$0.30$0.00$0.30$1.18$1.18$0.01
2019Detailed filing. Detailed filing data is available for this year.$0.31$0.01$0.30$1.35$1.37$0.01
2018Detailed filing. Detailed filing data is available for this year.$0.31$0.00$0.31$1.31$1.34$0.03
2017Detailed filing. Detailed filing data is available for this year.$0.34$0.00$0.34$1.35$1.37$0.01
2016Detailed filing. Detailed filing data is available for this year.$0.36$0.00$0.36$1.22$1.21$0.01
2015Detailed filing. Detailed filing data is available for this year.$0.34$0.00$0.34$1.20$1.25$0.05
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.42$0.42$0.00$0.21$0.19$0.03
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Sep 1, 2023 to Aug 31, 2024
Signed
Jun 14, 2025
Return Version
2023v6.0
Gross Receipts
$216,611
Mission and Program Overview

Mission

CAMPUS FRATERNITY

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$26,473$25,563▼ $910
Cash and Non-Interest-Bearing Accounts$1,938$5,495▲ $3,557
Total Assets$28,411$31,058▲ $2,647
Liabilities
Other Liabilities-$212-
Total Liabilities$0$212▲ $212
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$28,411$30,846▲ $2,435
Total Net Assets Fund Balance$28,411$30,846▲ $2,435
Total Liabilities and Net Assets / Fund Balance$28,411$31,058▲ $2,647

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$25,563$10,825$36,388
Compensation and Service Providers
Top Officer Pay94th percentile

Board Members and Trustees

NameTitle
Dave ForemanFinance Advi
Revenue and Support

Revenue Composition

Contributions and Grants
$41,764
Program Service Revenue
$174,847
Investment Income
$0
Other Revenue
$0
All Other Contributions
$41,764
Change in Net Assets
$2,435
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$206,318
Salaries, Compensation, and Employee Benefits$7,858
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$31,500--$31,500
Fees for Services Other$20,889--$20,889
All Other Expenses$16,024--$16,024
Other Salaries and Wages$7,079--$7,079
Other Expenses$5,192--$5,192
Fees for Services Accounting$2,239--$2,239
Travel$1,597--$1,597
Depreciation Depletion$910--$910
Payroll Taxes$779--$779
Office Expenses$210--$210
Total Functional Expenses$214,176$0$0$214,176
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Tax Payable$212
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
No
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

“Financial advisor reviews return before filing”

Form 990, Page 6, Part VI, Line 19

“UPON WRITTEN REQUEST”

Filing and Contact Details

Filer

Filer Name
Sigma Nu Fraternity
EIN
83-0146325
Address
PO BOX 41, CHEYENNE, WY 82003

Signing Officer

Name
Dave Foreman
Title
Finance Advisor
Phone
3076326930
Signed
2025-06-14

Organization Details

Principal Officer
Dave Foreman
Voting Board Members
3
Independent Board Members
3
Employees
1

Preparer

Firm
Highpoint Cpas LLC
Address
401 FREMONT STREET, LARAMIE, WY 82072
Preparer
Jennifer K Brook
Phone
3077457241
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

“Campus fraternity operation through member assessments”

Raw XML Appendix253 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/GrossReceiptsAmt0216611
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IRS990/IndependentVotingMemberCnt03
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IRS990/IRPDocumentCnt02
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IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
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IRS990/OtherExpensesGrp/Desc3KITCHEN SUPPLIES
IRS990/OtherExpensesGrp/ProgramServicesAmt098824
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