Sigma Nu Fraternity FY2023 filing

Claim this org

(tell your story, add context, and more) Claim it free, then get the verified mark for $100 a year.

How does your 990 look to donors? Take the 10-Question Audit

Social club providing collegiate Fraternity housing, activities and environment

Form 990 Part I, line 1, FY2023. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 41-0538596) · Dispute this line
501(c)(7) social or recreational club; gifts are not tax-deductible as charitable contributions.
100¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

Before you give

FY2023 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(7)
not on the IRS revocation list
Listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
No
Donations are not tax-deductible
The IRS does not list gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
The latest return is for FY2025, 1 tax year back.
IRS e-file · Filing history
Surplus or deficit
2 of 5
filings with a surplus
Average deficit $273 a year · 0.08% of revenue · last 5 filings
A surplus in 2 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
100%
of spending
100% of spending went to programs.
Pt IX · Ln 25 · col B
1.8 mo
of spending, in cash
1.8 months of spending in cash.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$12K
12% of total assets
Liabilities are 12% of assets.
Pt X · Ln 26
Independent board members
76
of 76 voting members
76 of 76 voting members are independent.
Pt VI · Ln 1a–1b
Revenue
$347K
-13% vs prior year
Spent
$356K
To programs
100%
Net assets
$84K
By yearFY2021–FY2025
Revenue
$347K
FY2023▼ -13%
Tap a bar for its year
Revenue by fiscal year
FY2021$326K
FY2022$400K
FY2023$347K
FY2024$343K
FY2025$227K
Expenses
$356K
FY2023▼ -8%
Tap a bar for its year
Expenses by fiscal year
FY2021$313K
FY2022$385K
FY2023$356K
FY2024$355K
FY2025$237K
Net assets
$84K
FY2023▼ -9%
Tap a bar for its year
Net assets by fiscal year
FY2021$77K
FY2022$92K
FY2023$84K
FY2024$72K
FY2025$62K

From the FY2023 Form 990 (year ending June 2023) · see the original

You’re viewing the FY2023 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Oct 1934.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

100 cents of each dollar spent went to programs.

Program services 100% · $356K

Form 990 Part IX, line 25. Every line is in By the numbers.

Something off? Claim to add context

Who runs it and what they're paid

8 people listed on the 990.

Part VII, Section A · reportable compensation
Eminent Commander
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
Lieutenant Commander
$0Pt VII · Sec A
Recorder
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Lead Chairman
$0Pt VII · Sec A
Recruitment Chairman
$0Pt VII · Sec A
See Sigma Nu Fraternity executive salaries →

Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Provides fraternity housing, activities, and a supportive environment for college students.

Questions for Sigma Nu Fraternity

Tap to ask. Sigma Nu Fraternity sees how many people are interested.

Your first name shows with your question. Sigma Nu Fraternity answers here, for everyone.

1 program · in their own filed words · FY2022
01

Membership consisted of 76 male undergraduate students attending the university of minnesota housing is provided for up to 33 of thes members in the fraternity house during both the academic year and summer months a full time chef is employed to provide meals to all members of the fraternity from september 2022 to may 2023

Form 990 Part III, line 4, FY2022. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 41-0538596) · Dispute this line
Pt IX · Ln 25 · col B

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$347K
Ln 12
Fees for servicesLn 2g$346K
Other incomeLn 4–11$1K
Investment incomeLn 3$570
Money outPt IX
$356K
Ln 25
Programscol B$356K
Owns and owesPt X
$84K
net assets · Ln 32
Cash and savingsLn 1–2$53K
Total assetsLn 16$96K
LiabilitiesLn 26$12K
PeoplePt VI, VII
8
listed · VII A
PaidVII A0
Voting boardVI 1a76
IndependentVI 1b76
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$346K
Investment incomeLn 3$570
Other incomeLn 4–11$1K
Total revenueLn 12$347K
Assets in detailPt X, end of year
CashLn 1$24K
SavingsLn 2$30K
Cash and savings togetherLn 1–2$53K
Accounts receivableLn 4$18K
Inventories for sale or useLn 8$100
Prepaid expenses and deferred chargesLn 9$16K
Land, buildings, equipmentLn 10c$3K
InvestmentsLn 11–13$2K
Other assetsLn 15$3K
Total assetsLn 16$96K
LiabilitiesLn 26$12K
Net assetsLn 32$84K
OperationsPt I, VI
EmployeesI 51
VolunteersI 686
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY23End FY23
Cash and savingsLn 1–2$68K$53K
InvestmentsLn 11–13$2K$2K
Land, buildings, equipmentLn 10c$5K$3K
Total assetsLn 16$102K$96K
LiabilitiesLn 26$9K$12K
Net assetsLn 32$92K$84K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$969$969
Other salaries and wagesLn 7$32K$32K$0$0
Payroll taxesLn 10$5K$5K$0$0
Accounting feesLn 11c$6K$6K$0$0
Office expensesLn 13$730$730$0$0
OccupancyLn 16$166K$166K$0$0
Conferences, conventions and meetingsLn 19$4K$4K$0$0
Payments to affiliatesLn 21$10K$10K$0$0
Depreciation, depletion and amortizationLn 22$2K$2K$0$0
InsuranceLn 23$28K$28K$0$0
Other expenses (24a–d)Ln 24$100K$100K$0$0
Total functional expensesLn 25$356K$356K$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 LatestFiled with the IRS Nov 12, 2025 $227K$237K−$10K$62K 990 PDF
FY2024Filed with the IRS Nov 4, 2024 $343K$355K−$12K$72K 990 PDF
FY2023 ViewingFiled with the IRS Nov 8, 2023 $347K$356K−$8K$84K 990 PDF
FY2022Filed with the IRS Oct 14, 2022 $400K$385K$16K$92K 990 PDF
FY2021Filed with the IRS Nov 9, 2021 $326K$313K$13K$77K 990 PDF

Schedules filed Part IV

A · Public support I · Grants O · Explanations
See the full FY2023 990
Part I · Summary $347,448 revenue, 12 lines filed
I-8 Contributions and grants$0
I-9 Program service revenuePrior year $398,333$345,780
I-10 Investment incomePrior year $669$570
I-11 Other revenuePrior year $1,152$1,098
I-12 Total revenuePrior year $400,154$347,448
I-13 Grants and similar amounts paidPrior year $792$969
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $36,754$37,798
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $347,054$316,944
I-18 Total expensesPrior year $384,600$355,711
I-19 Revenue less expensesPrior year $15,554−$8,263
Part VI · Governance 76 of 76 board members independent, 4 to look at
VI-1a Voting members of the governing body76
VI-1b Independent voting members76
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
Part VIII · Statement of revenue $347,448 across 5 lines filed
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Unrelated business $1,037 · Excluded from tax $0$345,780
VIII-3 Investment incomeUnrelated business $570 · Excluded from tax $0$570
VIII-8 Net income from fundraising eventsUnrelated business $225 · Excluded from tax $0$225
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $873 · Unrelated business $0 · Excluded from tax $0$873
VIII-12 Total revenueRelated to mission $345,616 · Unrelated business $1,832 · Excluded from tax $0$347,448
Part IX · Statement of functional expenses $355,711 across 11 lines filed
IX-1 Grants to domestic organizationsPrograms $969$969
IX-7 Other salaries and wagesPrograms $32,381 · Management $0 · Fundraising $0$32,381
IX-10 Payroll taxesPrograms $5,417 · Management $0 · Fundraising $0$5,417
IX-11c Accounting feesPrograms $6,123 · Management $0 · Fundraising $0$6,123
IX-13 Office expensesPrograms $730 · Management $0 · Fundraising $0$730
IX-16 OccupancyPrograms $166,127 · Management $0 · Fundraising $0$166,127
IX-19 Conferences, conventions and meetingsPrograms $3,966 · Management $0 · Fundraising $0$3,966
IX-21 Payments to affiliatesPrograms $10,177 · Management $0 · Fundraising $0$10,177
IX-22 Depreciation, depletion and amortizationPrograms $1,541 · Management $0 · Fundraising $0$1,541
IX-23 InsurancePrograms $28,337 · Management $0 · Fundraising $0$28,337
IX-24 Other expenses (24a–d)Programs $99,943 · Management $0 · Fundraising $0$99,943
IX-25 Total functional expensesPrograms $355,711 · Management $0 · Fundraising $0$355,711
Part X · Balance sheet $95,727 assets, 15 lines filed
X-1 Cash, non-interest-bearingStart of year $48,582$23,748
X-2 Savings and temporary cash investmentsStart of year $19,573$29,577
X-4 Accounts receivableStart of year $17,033$18,033
X-8 Inventories for sale or useStart of year $200$100
X-9 Prepaid expenses and deferred chargesStart of year $6,700$16,002
X-10c Land, buildings and equipment, netStart of year $4,914$3,266
X-13 Program-related investmentsStart of year $1,692$2,001
X-15 Other assetsStart of year $3,000$3,000
X-16 Total assetsStart of year $101,694$95,727
X-17 Accounts payable and accrued expensesStart of year $1,016$4,829
X-19 Deferred revenueStart of year $8,466$6,949
X-26 Total liabilitiesStart of year $9,482$11,778
X-31 Retained earnings or endowmentStart of year $92,212$83,949
X-32 Total net assets or fund balancesStart of year $92,212$83,949
X-33 Total liabilities and net assetsStart of year $101,694$95,727
Part XI · Reconciliation of net assets $83,949 net assets at year end
XI-1 Total revenue$347,448
XI-2 Total expenses$355,711
XI-3 Revenue less expenses−$8,263
XI-4 Net assets at start of year$92,212
XI-10 Net assets at end of year$83,949

Form 990 e-file FY2023 from the IRS (about our sources) · Classification, formation year and address from the IRS Business Master File

Similar organizations you could support · Compare with another nonprofit

The names, titles, and financial information shown on this page are reproduced from IRS Form 990 filings, which are public records. More

Philanthropy.org does not alter the content of those filings. All information appears exactly as reported by the filing organization for the tax year shown. A filing can only be corrected by the organization filing an amended return with the IRS; the corrected information appears here at our next update.

We publish only information contained in the public IRS filing, and less than the filing contains. Our pages do not display home addresses, telephone numbers, personal email addresses, or other personal contact information, even where the filing includes them.

Many people share the same name. A name shown on this page reflects only what one organization reported in one IRS filing for one tax year. It should not be interpreted as identifying any other individual with the same or a similar name.

If you are no longer affiliated with the organization, your name will generally stop appearing in future IRS filings once the organization no longer reports you. Pages for tax years in which you were reported remain published because those filings remain part of the public record.

Philanthropy.org does not alter or remove IRS filing records. Removing a page from this website would not remove the underlying IRS filing, which remains publicly available from the IRS and other publishers of the same information.

If you believe the IRS filing itself is inaccurate, contact the filing organization or the IRS directly.

All figures come from public IRS Form 990 filings. Comparisons are computed from the filing against similar orgs. They are not a rating.