Civic Intelligence

Sigma Nu Fraternity

EIN 91-0574696 • 501(c)7 • Pullman, WA

Profile

To provide room, board and social and academic services for Fraternity

640 NE Campus stPullman, WA 99163

wsusigmanu.com

Siviq Scores

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

Liabilities / Assets

33rd percentile

0.00x

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

501(c)7 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

34th percentile

0.00x

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

501(c)7 • $500k-$1M nonprofits • Source year 2024

Net Margin

34th percentile

-0.1%

Higher net margin than 34% of similar nonprofits.

501(c)7 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

89th percentile

$0

Higher top officer pay than 89% of similar nonprofits.

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

501(c)7 • $500k-$1M nonprofits • Source year 2024

Asset Growth

9th percentile

-17%

Faster asset growth than 9% of similar nonprofits.

501(c)7 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

19th percentile

-9.2%

Faster revenue growth than 19% of similar nonprofits.

501(c)7 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets33rd percentile

Assets

Down

$3,284

Down $684 (-17%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Down

$3,284

Down $684 (-17%) from 2023

Operations
Liabilities / Revenue34th percentileNet Margin34th percentile

Revenue

Down

$574,604

Down $58,053 (-9.2%) from 2023

Expenses

Down

$575,288

Down $57,808 (-9.1%) from 2023

Net Income

Down

-$684

Down $245 (-56%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth9th percentile

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

$60K$40K$20K$0Assets 2012: $19,373Liabilities 2012: $2,479Net Assets 2012: $16,8942012Assets 2013: $8,258Liabilities 2013: $2,636Net Assets 2013: $5,6222013Assets 2018: $8,398Liabilities 2018: $3,692Net Assets 2018: $4,7062018Assets 2019: $37,685Liabilities 2019: $0Net Assets 2019: $37,6852019Assets 2020: $19,365Liabilities 2020: $0Net Assets 2020: $19,3652020Assets 2021: $43,735Liabilities 2021: $0Net Assets 2021: $43,7352021Assets 2022: $5,881Liabilities 2022: $0Net Assets 2022: $5,8812022Assets 2023: $3,968Liabilities 2023: $0Net Assets 2023: $3,9682023Assets 2024: $3,284Liabilities 2024: $0Net Assets 2024: $3,2842024

Highlighted filing

2024

Assets$3,284
Liabilities$0
Net Assets$3,284
Open 2024 Filing

Operations Trend

Revenue Growth19th percentile

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

$800K$600K$400K$200K$0-$200KExpenses 2012: $534,8382012Revenue 2013: $583,933Expenses 2013: $595,205Net Income 2013: -$11,2722013Revenue 2018: $727,143Expenses 2018: $748,080Net Income 2018: -$20,9372018Revenue 2019: $702,113Expenses 2019: $669,134Net Income 2019: $32,9792019Revenue 2020: $420,748Expenses 2020: $439,026Net Income 2020: -$18,2782020Revenue 2021: $582,095Expenses 2021: $553,743Net Income 2021: $28,3522021Revenue 2022: $607,690Expenses 2022: $643,277Net Income 2022: -$35,5872022Revenue 2023: $632,657Expenses 2023: $633,096Net Income 2023: -$4392023Revenue 2024: $574,604Expenses 2024: $575,288Net Income 2024: -$6842024

Highlighted filing

2024

Revenue$574,604
Expenses$575,288
Net Income-$684
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$3,284
Liabilities
$0
Net assets
$3,284
Revenue
$574,604
Expenses
$575,288
Net income
-$684
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.03$0.00$0.03$5.75$5.75$0.01
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.04$0.00$0.04$6.33$6.33$0.00
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.06$0.00$0.06$6.08$6.43$0.36
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.44$0.00$0.44$5.82$5.54$0.28
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.19$0.00$0.19$4.21$4.39$0.18
2019Summary only. Only limited summary data is available for this year.$0.38$0.00$0.38$7.02$6.69$0.33
2018Summary only. Only limited summary data is available for this year.$0.08$0.04$0.05$7.27$7.48$0.21
2013XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.08$0.03$0.06$5.84$5.95$0.11
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.19$0.02$0.17$5.35
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 2, 2025
Return Version
2024v5.1
Gross Receipts
$574,604
Mission and Program Overview

Mission

To provide room, board and social and academic services for Fraternity

To provide room board and social and academic services to Fraternity

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$3,968$3,284▼ $684
Rtn Earn Endowment Incm Other Fnds$3,968$3,284▼ $684
Total Assets$3,968$3,284▼ $684
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$3,968$3,284▼ $684
Total Net Assets Fund Balance$3,968$3,284▼ $684
Total Liabilities and Net Assets / Fund Balance$3,968$3,284▼ $684
Compensation and Service Providers
Top Officer Pay89th percentile

Board Members and Trustees

NameTitle
Jackson HartyPresident
Ty TarantinoVice President
Charlie ShulkinHouse Manager
Adam SmithTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$574,604
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-684
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$523,760
Salaries, Compensation, and Employee Benefits$50,001
Grants and Similar Amounts Paid$1,527
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy---$396,561
Other Salaries and Wages---$47,396
Payments to Affiliates---$11,917
Information Technology---$9,085
Other Expenses---$8,887
Conferences and Meetings---$6,487
Insurance---$4,145
Office Expenses---$3,686
Fees for Services Accounting---$2,912
Payroll Taxes---$2,605
Travel---$1,606
Grants to Domestic Orgs---$1,527
Total Functional Expenses$0$0$0$575,288
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
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

Part VI Line 8A

“Communications via Zoom meetings”

Part VI Line 8B

“No committees are authorized to act on behalf of goverining body”

Part VI Line 10B

“Alumni Advisory Board oversight via monthly financial information”

Part VI Line 11B

“Email a copy to all prior to filing”

Part VI Line 15A or B

“No compensation for governance and management positions”

Part VI Line 19

“By request”

Filing and Contact Details

Filer

Filer Name
Signa Nu Fraternity
EIN
91-0574696
In Care Of
% Dale Huffman
Phone
5093801838
Address
640 NE Campus st, Pullman, WA 99163

Signing Officer

Name
Dale Huffman
Title
Financial advisor
Phone
2067147756
Signed
2025-05-02

Organization Details

Principal Officer
Jackson Hartey
Formed
1910
Legal Domicile
Wa
Voting Board Members
10
Independent Board Members
10
Employees
1
Volunteers
10
Raw XML Appendix264 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
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IRS990/BooksInCareOfDetail/PhoneNum02067147756
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IRS990/BooksInCareOfDetail/USAddress/CityNm0Redmond
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IRS990/CashNonInterestBearingGrp/BOYAmt03968
IRS990/CashNonInterestBearingGrp/EOYAmt03284
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
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IRS990/ConflictOfInterestPolicyInd0false
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IRS990/CreditCounselingInd0false
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IRS990/CYContributionsGrantsAmt00
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IRS990/CYOtherExpensesAmt0523760
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt0574604
IRS990/CYRevenuesLessExpensesAmt0-684
IRS990/CYSalariesCompEmpBnftPaidAmt050001
IRS990/CYTotalExpensesAmt0575288
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0574604
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IRS990/DescribedInSection501c3Ind0false
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IRS990/EmployeeCnt01
IRS990/EmploymentTaxReturnsFiledInd0true
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IRS990/ExpenseAmt0575288
IRS990/FamilyOrBusinessRlnInd0false
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IRS990/FeesForServicesAccountingGrp/TotalAmt02912
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IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/PersonNm0JACKSON HARTY
IRS990/Form990PartVIISectionAGrp/PersonNm1TY TARANTINO
IRS990/Form990PartVIISectionAGrp/PersonNm2ADAM SMITH
IRS990/Form990PartVIISectionAGrp/PersonNm3CHARLIE SHULKIN
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/TitleTxt0President
IRS990/Form990PartVIISectionAGrp/TitleTxt1Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt2Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt3House Manager
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormationYr01910
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt010
IRS990/GrantsToDomesticOrgsGrp/TotalAmt01527
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0574604
IRS990/GrossReceiptsForPublicUseAmt00
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt010
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/TotalAmt09085
IRS990/InitiationFeesAndCapContriAmt00
IRS990/InsuranceGrp/TotalAmt04145
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0WA
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0false
IRS990/MinutesOfGoverningBodyInd0false
IRS990/MissionDesc0To provide room, board and social and academic services for Fraternity
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt03968
IRS990/NetAssetsOrFundBalancesEOYAmt03284
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt03968
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt03284
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt0396561
IRS990/OfficeExpensesGrp/TotalAmt03686
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0Food and Supplies
IRS990/OtherExpensesGrp/Desc1WSU Interfrat Council
IRS990/OtherExpensesGrp/TotalAmt078474
IRS990/OtherExpensesGrp/TotalAmt18887
IRS990/OtherOrganizationDsc0Fraternity
IRS990/OtherSalariesAndWagesGrp/TotalAmt047396
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt011917
IRS990/PayrollTaxesGrp/TotalAmt02605
IRS990/PoliticalCampaignActyInd0false
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IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0721310
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0574604
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0574604
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt0150
IRS990/PYOtherExpensesAmt0587128
IRS990/PYProgramServiceRevenueAmt0632657
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IRS990/PYTotalExpensesAmt0633096
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Part VI Line 15a or b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Part VI Line 19
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
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ReturnHeader/BusinessOfficerGrp/PhoneNum02067147756
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-02
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ReturnHeader/Filer/BusinessNameControlTxt0SIGN
ReturnHeader/Filer/EIN0910574696
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ReturnHeader/Filer/PhoneNum05093801838
ReturnHeader/Filer/USAddress/AddressLine1Txt0640 NE Campus st
ReturnHeader/Filer/USAddress/CityNm0Pullman
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WA
ReturnHeader/Filer/USAddress/ZIPCd099163
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/ReturnTs02025-05-02T20:17:23-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 501(c)7 • $500k-$1M nonprofits