Civic Intelligence

Sigma Nu Fraternity-Gamma Mu Chapter Nfp

EIN 88-3836573 • 501(c)3 • Champaign, IL

NTEE Y40

Profile

To develop ethical leaders inspired by the principles of love, honor, and truth.to foster the personal growth of each man's mind, heart, and character.to perpetuate lifelong friendships and commitment to the fraternity.

PO Box 793Champaign, IL 61824

n/A

Siviq Scores

Scores are not available for this record yet.

Balance Sheet

Assets

Down

$192,330

Down $653 (-0.3%) from 2022

Liabilities

Flat

$0

Flat from 2022

Net Assets

Down

$192,330

Down $653 (-0.3%) from 2022

Operations

Revenue

Up

$325,150

Up $17,410 (+5.7%) from 2022

Expenses

Down

$283,576

Down $31,175 (-9.9%) from 2022

Net Income

Up

$41,574

Up $48,585 (+693%) from 2022

Trend Graphs

Balance Sheet Trend

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

$200K$150K$100K$50K$0Assets 2022: $192,983Liabilities 2022: $0Net Assets 2022: $192,9832022Assets 2025: $192,330Liabilities 2025: $0Net Assets 2025: $192,3302025

Highlighted filing

2025

Assets$192,330
Liabilities$0
Net Assets$192,330
Open 2025 Filing

Operations Trend

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

$400K$300K$200K$100K$0-$100KRevenue 2022: $307,740Expenses 2022: $314,751Net Income 2022: -$7,0112022Revenue 2025: $325,150Expenses 2025: $283,576Net Income 2025: $41,5742025

Highlighted filing

2025

Revenue$325,150
Expenses$283,576
Net Income$41,574
Open 2025 Filing

Filings

Most recent year

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

Open filing
Assets
$192,330
Liabilities
$0
Net assets
$192,330
Revenue
$325,150
Expenses
$283,576
Net income
$41,574
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.92$0.00$1.92$3.25$2.84$0.42
2022Detailed filing. Detailed filing data is available for this year.$1.93$0.00$1.93$3.08$3.15$0.07
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Dec 31, 2025
Signed
Mar 11, 2026
Return Version
2025v4.0
Gross Receipts
$325,150
Mission and Program Overview

Mission

To develop ethical leaders inspired by the principles of love, honor, and truth.to foster the personal growth of each man's mind, heart, and character.to perpetuate lifelong friendships and commitment to the fraternity.

Sigma nu fraternity-gamma mu chapter nfp is the local chapter of a national fraternal organization whose mission is for the development of fraternal bonds, and the advancement of professionalism, social skills and character among its members. The national fraternity's mission is to develop ethical leaders insprired by principles of love, honor, and truth; to foster the personal growth of each man's mind, heart, and character; to perpetuate lifelong friendships and commitment to the fraternity.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$150,756$192,330▲ $41,574
Rtn Earn Endowment Incm Other Fnds$150,756$192,330▲ $41,574
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$150,756$192,330▲ $41,574
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$150,756$192,330▲ $41,574
Total Liabilities and Net Assets / Fund Balance$150,756$192,330▲ $41,574
Compensation and Service Providers

Board Members and Trustees

NameTitle
Craig HaysDirector
Jeff HaysDirector
Joe SerioDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$1,500
Program Service Revenue
$323,650
Investment Income
$0
Other Revenue
$0
All Other Contributions
$1,500
Change in Net Assets
$41,574
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$283,576
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
Fees for Services Other$252,474$7,344-$259,818
Insurance$20,425--$20,425
Fees for Services Accounting-$3,333-$3,333
Total Functional Expenses$272,899$10,677$0$283,576
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Business relationship with 35% controlled entity
Yes
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, Part VI, Section A, Line 2

“Jeff hays and craig hays are siblings.”

Form 990, Part VI, Section B, Line 11B

“Governing board is presented a draft form 990 for review prior to submission.”

Form 990, Part VI, Section C, Line 18

“All publicly available information of the entity is available upon reasonable request presented to the entity's registered agent.”

Form 990, Part VI, Section C, Line 19

“All publicly available information of the entity is available upon reasonable request presented to the entity's registered agent.”

Filing and Contact Details

Filer

Filer Name
Sigma Nu Fraternity-gamma Mu Chapter Nfp
EIN
88-3836573
Phone
2173514040
Address
PO BOX 793, CHAMPAIGN, IL 61824

Signing Officer

Name
Craig Hays
Title
Director
Phone
2173598930
Signed
2026-03-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Craig Hays
Formed
2022
Legal Domicile
Il
Voting Board Members
3
Independent Board Members
3
Employees
0
Volunteers
0

Preparer

Firm
Daniel E Holder & Associates Inc
Address
2504 GALEN DRIVE SUITE 106, CHAMPAIGN, IL 61821
Preparer
Charles B Holder
Phone
2173984013
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

“Bank fees: program service expenses 0. Management and general expenses 7,344. Fundraising expenses 0. Total expenses 7,344. Repair/maintenance: program service expenses 22,421. Management and general expenses 0. Fundraising expenses 0. Total expenses 22,421. Lawn/landscape: program service expenses 4,889. Management and general expenses 0. Fundraising expenses 0. Total expenses 4,889. Rent: program service expenses 63,948. Management and general expenses 0. Fundraising expenses 0. Total expenses 63,948. Utilities: program service expenses 33,769. Management and general expenses 0. Fundraising expenses 0. Total expenses 33,769. Meals: program service expenses 118,174. Management and general expenses 0. Fundraising expenses 0. Total expenses 118,174. Security: program service expenses 98. Management and general expenses 0. Fundraising expenses 0. Total expenses 98. Hauling: program service expenses 8,875. Management and general expenses 0. Fundraising expenses 0. Total expenses 8,875. Conference fees: program service expenses 300. Management and general expenses 0. Fundraising expenses 0. Total expenses 300.”

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1GOVERNING BOARD IS PRESENTED A DRAFT FORM 990 FOR REVIEW PRIOR TO SUBMISSION.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4BANK FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 7,344. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 7,344. REPAIR/MAINTENANCE: PROGRAM SERVICE EXPENSES 22,421. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 22,421. LAWN/LANDSCAPE: PROGRAM SERVICE EXPENSES 4,889. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,889. RENT: PROGRAM SERVICE EXPENSES 63,948. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 63,948. UTILITIES: PROGRAM SERVICE EXPENSES 33,769. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 33,769. MEALS: PROGRAM SERVICE EXPENSES 118,174. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 118,174. SECURITY: PROGRAM SERVICE EXPENSES 98. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 98. HAULING: PROGRAM SERVICE EXPENSES 8,875. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 8,875. CONFERENCE FEES: PROGRAM SERVICE EXPENSES 300. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 300.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 2
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ReturnHeader/ReturnTs02026-03-11T11:52:44-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02025-01-01
ReturnHeader/TaxPeriodEndDt02025-12-31
ReturnHeader/TaxYr02025

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