Civic Intelligence

Sigma Nu Fraternity

990EZ • Fiscal year 2023 • EIN 83-0146325

Sep 01, 2022 to Aug 31, 2023 • Filed on Feb 02, 2024

PO Box 41Cheyenne, WY 82003

(307) 745-7241

Siviq Scores

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

Liabilities / Assets

54th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2023 filings • 501(c)7 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

54th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2023 filings • 501(c)7 • <$500k nonprofits • Source year 2023

Net Margin

41st percentile

-0.4%

Higher net margin than 41% of similar nonprofits.

2023 filings • 501(c)7 • <$500k nonprofits • Source year 2023

Top Officer Pay

93rd percentile

$0

Higher top officer pay than 93% of similar nonprofits.

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

2023 filings • 501(c)7 • <$500k nonprofits • Source year 2023

Asset Growth

32nd percentile

-5.5%

Faster asset growth than 32% of similar nonprofits.

2023 filings • 501(c)7 • <$500k nonprofits • Annualized from 2021 to 2023

Revenue Growth

65th percentile

14%

Faster revenue growth than 65% of similar nonprofits.

2023 filings • 501(c)7 • <$500k nonprofits • Annualized from 2021 to 2023

Assets

Down

$28,410

Down $3,421 (-11%) from 2021

Net Assets

Down

$28,410

Down $3,421 (-11%) from 2021

Liabilities

Flat

$0

Flat from 2021

Revenue

Up

$191,562

Up $44,115 (+30%) from 2021

Expenses

Up

$192,288

Up $46,974 (+32%) from 2021

Net Income

Down

-$726

Down $2,859 (-134%) from 2021

Historical Trend

Balance Sheet Trend

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

$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

2023

Assets$28,410
Liabilities$0
Net Assets$28,410

Operations Trend

Revenue, expenses, and net income across loaded years, with this 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

2023

Revenue$191,562
Expenses$192,288
Net Income-$726
Jump To
Filing Snapshot
Filing Period
Sep 1, 2022 to Aug 31, 2023
Signed
Feb 2, 2024
Return Version
2022v5.0
Gross Receipts
$191,562
Mission and Program Overview

Mission

CAMPUS FRATERNITY

Program Services

DescriptionGrantsExpenses
CAMPUS FRATERNITY OPERATION THROUGH MEMBER ASSESSMENTS-$156,288
CAMPUS FRATERNITY OPERATION THROUGH MEMBER ASSESSMENTS-$36,000
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
DAVE FOREMANFinance Advi-$0--
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
2024-02-02

Preparer

Firm
Highpoint Cpas LLC
Address
1273 N 15TH ST SUITE 121, LARAMIE, WY 82072
Preparer
Jennifer K Brook
Phone
3077457241
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16

Expenses office expense 338 travel 2,342 repairs & maintenance 3,570 utilities 19,519 kitchen supplies 4,904 social functions 7,117 food 2,812 house supplies 260 recruitment 5,091 composite 1,371 food license 225 scholarship 440 philanthropy 1,576 contract food service 84,800 non-investment depreciation 910 total 135,275

Form 990-ez, Part II, Line 24

36,388 36,388 less accumulated depreciation 9,005 9,915 total 27,383 26,473

Form 990-ez, Part III, Line 31

Campus fraternity operation through member assessments

Raw XML Appendix99 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.

Path#Value
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0HIGHPOINT CPAS
IRS990EZ/BooksInCareOfDetail/PhoneNum03077457241
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt01273 N 15TH ST
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine2Txt0SUITE 121
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0LARAMIE
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0WY
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd082072
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt01753
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt01937
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt028101
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-726
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt024013
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt029136
IRS990EZ/Form990TotalAssetsGrp/EOYAmt028410
IRS990EZ/GrossReceiptsAmt0191562
IRS990EZ/GrossReceiptsForPublicUseAmt00
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InitiationFeesAndCapContriAmt00
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingAccrualInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt029136
IRS990EZ/NetAssetsOrFundBalancesEOYAmt028410
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt029136
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt028410
IRS990EZ/OccupancyRentUtltsAndMaintAmt024500
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt0000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0DAVE FOREMAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0FINANCE ADVI
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt027383
IRS990EZ/OtherAssetsTotalDetail/EOYAmt026473
IRS990EZ/OtherExpensesTotalAmt0135275
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0CAMPUS FRATERNITY
IRS990EZ/ProgramServiceRevenueAmt0163461
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0CAMPUS FRATERNITY OPERATION THROUGH MEMBER ASSESSMENTS
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt1CAMPUS FRATERNITY OPERATION THROUGH MEMBER ASSESSMENTS
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt0156288
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt136000
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt08500
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt0192288
IRS990EZ/TotalProgramServiceExpensesAmt0192288
IRS990EZ/TotalRevenueAmt0191562
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationAssocInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EXPENSES OFFICE EXPENSE 338 TRAVEL 2,342 REPAIRS & MAINTENANCE 3,570 UTILITIES 19,519 KITCHEN SUPPLIES 4,904 SOCIAL FUNCTIONS 7,117 FOOD 2,812 HOUSE SUPPLIES 260 RECRUITMENT 5,091 COMPOSITE 1,371 FOOD LICENSE 225 SCHOLARSHIP 440 PHILANTHROPY 1,576 CONTRACT FOOD SERVICE 84,800 NON-INVESTMENT DEPRECIATION 910 TOTAL 135,275
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt136,388 36,388 LESS ACCUMULATED DEPRECIATION 9,005 9,915 TOTAL 27,383 26,473
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2CAMPUS FRATERNITY OPERATION THROUGH MEMBER ASSESSMENTS
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART II, LINE 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART III, LINE 31
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/PersonNm0DAVE FOREMAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0FINANCE ADVISOR
ReturnHeader/BusinessOfficerGrp/PhoneNum03076326930
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-02-02
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SIGMA NU FRATERNITY
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0C/O DAVE FOREMAN
ReturnHeader/Filer/BusinessNameControlTxt0SIGM
ReturnHeader/Filer/EIN0830146325
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 41
ReturnHeader/Filer/USAddress/CityNm0CHEYENNE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WY
ReturnHeader/Filer/USAddress/ZIPCd082003
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0273854246
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0HIGHPOINT CPAS LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01273 N 15TH ST SUITE 121
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0LARAMIE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0WY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd082072
ReturnHeader/PreparerPersonGrp/PhoneNum03077457241
ReturnHeader/PreparerPersonGrp/PreparationDt02024-02-02
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JENNIFER K BROOK
ReturnHeader/ReturnTs02024-02-02T12:06:38-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0DAVE
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0FOREMAN
ReturnHeader/TaxPeriodBeginDt02022-09-01
ReturnHeader/TaxPeriodEndDt02023-08-31
ReturnHeader/TaxYr02022

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Filings