Civic Intelligence

Sigma Nu Fraternity

EIN 93-0280677 • 501(c)7 • Eugene, OR

Profile

To provide academic and social enrichment to its members.

1851 Onyx StreetEugene, OR 97403
Siviq Scores

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

Liabilities / Assets

58th percentile

0.00x

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

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

Liabilities / Revenue

59th percentile

0.00x

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

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

Net Margin

34th percentile

-3.1%

Higher net margin than 34% 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

99th percentile

667%

Faster asset growth than 99% of similar nonprofits.

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

Revenue Growth

97th percentile

140%

Faster revenue growth than 97% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets58th percentile

Assets

Up

$37,782

Up $32,853 (+667%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Up

$37,782

Up $32,853 (+667%) from 2023

Operations
Liabilities / Revenue59th percentileNet Margin34th percentile

Revenue

Up

$394,709

Up $230,209 (+140%) from 2023

Expenses

Up

$406,997

Up $232,847 (+134%) from 2023

Net Income

Down

-$12,288

Down $2,638 (-27%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth99th percentile

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

$40K$30K$20K$10K$0Assets 2015: $36,991Liabilities 2015: $0Net Assets 2015: $36,9912015Assets 2016: $23,760Liabilities 2016: $0Net Assets 2016: $23,7602016Assets 2017: $17,242Liabilities 2017: $0Net Assets 2017: $17,2422017Assets 2018: $11,407Liabilities 2018: $02018Assets 2019: $15,196Liabilities 2019: $0Net Assets 2019: $15,1962019Assets 2022: $2,346Liabilities 2022: $0Net Assets 2022: $2,3462022Assets 2023: $4,929Liabilities 2023: $0Net Assets 2023: $4,9292023Assets 2024: $37,782Liabilities 2024: $0Net Assets 2024: $37,7822024

Highlighted filing

2024

Assets$37,782
Liabilities$0
Net Assets$37,782
Open 2024 Filing

Operations Trend

Revenue Growth97th percentile

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

$600K$400K$200K$0-$200KRevenue 2015: $378,027Expenses 2015: $358,613Net Income 2015: $19,4142015Revenue 2016: $484,628Expenses 2016: $464,191Net Income 2016: $20,4372016Revenue 2017: $456,080Expenses 2017: $442,138Net Income 2017: $13,9422017Revenue 2018: $135,826Expenses 2018: $139,449Net Income 2018: -$3,6232018Revenue 2019: $82,629Expenses 2019: $0Net Income 2019: $82,6292019Revenue 2022: $136,062Expenses 2022: $133,716Net Income 2022: $2,3462022Revenue 2023: $164,500Expenses 2023: $174,150Net Income 2023: -$9,6502023Revenue 2024: $394,709Expenses 2024: $406,997Net Income 2024: -$12,2882024

Highlighted filing

2024

Revenue$394,709
Expenses$406,997
Net Income-$12,288
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$37,782
Liabilities
$0
Net assets
$37,782
Revenue
$394,709
Expenses
$406,997
Net income
-$12,288
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.38$0.00$0.38$3.95$4.07$0.12
2023Detailed filing. Detailed filing data is available for this year.$0.05$0.00$0.05$1.65$1.74$0.10
2022Detailed filing. Detailed filing data is available for this year.$0.02$0.00$0.02$1.36$1.34$0.02
2019Summary only. Only limited summary data is available for this year.$0.15$0.00$0.15$0.83$0.00$0.83
2018Summary only. Only limited summary data is available for this year.$0.11$0.00$1.36$1.39$0.04
2017Summary only. Only limited summary data is available for this year.$0.17$0.00$0.17$4.56$4.42$0.14
2016Summary only. Only limited summary data is available for this year.$0.24$0.00$0.24$4.85$4.64$0.20
2015Summary only. Only limited summary data is available for this year.$0.37$0.00$0.37$3.78$3.59$0.19
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 1, 2025
Return Version
2024v5.0
Gross Receipts
$394,709
Mission and Program Overview

Mission

To provide academic and social enrichment to its members.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$50,070$37,782▼ $12,288
Total Assets$50,070$37,782▼ $12,288
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$50,070$37,782▼ $12,288
Net Assets With Donor Restrictions$0$0→ $0
Total Net Assets Fund Balance$50,070$37,782▼ $12,288
Total Liabilities and Net Assets / Fund Balance$50,070$37,782▼ $12,288
Compensation and Service Providers
Top Officer Pay94th percentile

Board Members and Trustees

NameTitle
Dan McCarthyAdvisor
Revenue and Support

Revenue Composition

Contributions and Grants
$394,709
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$0
Change in Net Assets
$-12,288
Expenses and Functional Allocation

Major Expense Lines

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

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Benefits to Members---$406,997
Total Functional Expenses$0$0$0$406,997
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
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
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 7A

“Governing body is elected by the membership.”

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

“The form is provided via email to all parties and they agree to the form.”

Form 990, Part VI, Section C, Line 19

“All documents are available for access upon request.”

Filing and Contact Details

Filer

Filer Name
Sigma Nu Fraternity
EIN
93-0280677
Phone
5414802772
Address
1851 Onyx Street, Eugene, OR 97403

Signing Officer

Name
Spencer Timm
Title
Advisor
Phone
5414802772
Signed
2025-05-01

Organization Details

Principal Officer
Max Allen
Formed
2010
Legal Domicile
Or
Voting Board Members
8
Independent Board Members
0
Employees
0
Volunteers
5
Raw XML Appendix228 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
IRS990/AccountantCompileOrReviewInd00
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0To provide academic and social enrichment to its members.
IRS990/AllOtherContributionsAmt00
IRS990/BackupWthldComplianceInd01
IRS990/BenefitsToMembersGrp/TotalAmt0406997
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0CSL Management
IRS990/BooksInCareOfDetail/PhoneNum04235846454
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt01851 Onyx Street
IRS990/BooksInCareOfDetail/USAddress/CityNm0Eugene
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0OR
IRS990/BooksInCareOfDetail/USAddress/ZIPCd097403
IRS990/BusinessRlnWith35CtrlEntInd00
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt050070
IRS990/CashNonInterestBearingGrp/EOYAmt037782
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
IRS990/ConflictOfInterestPolicyInd00
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/ContriRptFundraisingEventAmt00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt0406997
IRS990/CYContributionsGrantsAmt0394709
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt00
IRS990/CYOtherExpensesAmt00
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt0-12288
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt0406997
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0394709
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/Desc0Held numerous social and academic events for members of the chapter and the community.
IRS990/DescribedInSection501c3Ind00
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd00
IRS990/DonatedServicesAndUseFcltsAmt00
IRS990/DonorAdvisedFundInd00
IRS990/DonorRestrictionNetAssetsGrp/BOYAmt00
IRS990/DonorRestrictionNetAssetsGrp/EOYAmt00
IRS990/DonorRstrOrQuasiEndowmentsInd00
IRS990/ElectionOfBoardMembersInd01
IRS990/EmployeeCnt00
IRS990/ExpenseAmt0406997
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FederatedCampaignsAmt00
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt05
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/PersonNm0Dan McCarthy
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/TitleTxt0Advisor
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr02010
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedInd00
IRS990/FundraisingActivitiesInd00
IRS990/FundraisingAmt00
IRS990/GainOrLossGrp/OtherAmt00
IRS990/GainOrLossGrp/SecuritiesAmt00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt08
IRS990/GovernmentGrantsAmt00
IRS990/GrantAmt00
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt0394709
IRS990/GrossReceiptsForPublicUseAmt00
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd00
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt00
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InitiationFeesAndCapContriAmt00
IRS990/InvestmentExpenseAmt00
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0OR
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembershipDuesAmt0394709
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0To provide academic and social enrichment to its members.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt050070
IRS990/NetAssetsOrFundBalancesEOYAmt037782
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt050070
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt037782
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NoncashContributionsAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherRevenueTotalAmt00
IRS990/PartialLiquidationInd00
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0Max Allen
IRS990/PriorPeriodAdjustmentsAmt00
IRS990/ProfessionalFundraisingInd00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYRevenuesLessExpensesAmt00
IRS990/PYTotalExpensesAmt00
IRS990/PYTotalRevenueAmt00
IRS990/ReconcilationRevenueExpnssAmt0-12288
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RelatedOrganizationsAmt00
IRS990/RentalIncomeOrLossGrp/PersonalAmt00
IRS990/RentalIncomeOrLossGrp/RealAmt00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt00
IRS990/ScheduleBRequiredInd00
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Governing body is elected by the membership.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The form is provided via email to all parties and they agree to the form.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2All documents are available for access upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, Line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section C, Line 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt050070
IRS990/TotalAssetsEOYAmt037782
IRS990/TotalAssetsGrp/BOYAmt050070
IRS990/TotalAssetsGrp/EOYAmt037782
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0394709
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0406997
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt050070
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt037782
IRS990/TotalOtherCompensationAmt00
IRS990/TotalOtherProgSrvcExpenseAmt00
IRS990/TotalOtherProgSrvcGrantAmt00
IRS990/TotalOtherProgSrvcRevenueAmt00
IRS990/TotalProgramServiceExpensesAmt0406997
IRS990/TotalProgramServiceRevenueAmt00
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0394709
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt05
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt050070
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt037782
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01851 Onyx St
IRS990/USAddress/CityNm0Eugene
IRS990/USAddress/StateAbbreviationCd0OR
IRS990/USAddress/ZIPCd097403
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt00
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0Spencer Timm
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Advisor
ReturnHeader/BusinessOfficerGrp/PhoneNum05414802772
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-01
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SIGMA NU FRATERNITY
ReturnHeader/Filer/BusinessNameControlTxt0SIGM
ReturnHeader/Filer/EIN0930280677
ReturnHeader/Filer/PhoneNum05414802772
ReturnHeader/Filer/USAddress/AddressLine1Txt01851 Onyx Street
ReturnHeader/Filer/USAddress/CityNm0Eugene
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OR
ReturnHeader/Filer/USAddress/ZIPCd097403
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/ReturnTs02025-05-01T10:06:38-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.