Sigma Nu Fraternity FY2022 filing

Not tax-deductible

Lawrence, KS501(c)(7)EIN 48-0417720Revenue $831K in FY2022

On file with the IRSkansassigmanu.com1501 Sigma Nu Pl, 66044-2525 · Lawrence, KSTax-exempt since Dec 1940

This page gets seen. Tell your story. Claim this org.

Undergraduate chapter of a national collegiate social Fraternity.

97¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Programs: Part IX

Before you give

FY2022 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(7)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
No
Donations are not tax-deductible
Worth a look: the IRS does not list gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
4 of 6
filings with a surplus
Average surplus $445K a year · 33% of revenue · last 6 filings
Fine: a surplus in 4 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
97%
of spending
Looks good: 97% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
2 mo
of spending, in cash
Fine: 1.6 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$574K
43% of total assets
Looks good: liabilities are 43% of assets; 50% or less.
Pt X · Ln 26
Independent board members
0
of 8 voting members
Concern: none of 8 voting members are independent.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$831K
+23% vs prior year
Spent
$794K
To programs
97%
Net assets
$755K
By yearFY2020–FY2025
Revenue
$831K
FY2022▲ +23%
Tap a bar for its year
Revenue by fiscal year
FY2020$769K
FY2021$678K
FY2022$831K
FY2023$927K
FY2024$1.3M
FY2025$3.6M
Expenses
$794K
FY2022▲ +15%
Tap a bar for its year
Expenses by fiscal year
FY2020$730K
FY2021$692K
FY2022$794K
FY2023$963K
FY2024$966K
FY2025$1.2M
Net assets
$755K
FY2022▲ +5%
Tap a bar for its year
Net assets by fiscal year
FY2020$733K
FY2021$718K
FY2022$755K
FY2023$719K
FY2024$1.0M
FY2025$3.6M

From the FY2022 Form 990 (year ending May 2022) · figures checked against the IRS filing · see the original

Give Claim
You’re viewing the FY2022 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 Dec 1940.

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

Where the money goes

97 cents of each dollar spent went to programs.

Program services 97% · $772K Fundraising 3% · $22K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

Something off? The org can add a note here. Claim this org to fix it.

Who runs it and what they're paid

8 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2021); the FY2022 filing did not itemize Part VII
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Corp Board T
$0Pt VII · Sec A
President
$0Pt VII · Sec A
Vice Preside
$0Pt VII · Sec A
See Sigma Nu Fraternity executive salaries →

Are you one of these people? Claim this org to confirm your role

Something off? The org can add a note here. Claim this org to fix it.

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

Supports college men through brotherhood, leadership, and service programs.

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.

Provided by the organization

Know this organization? Claim it to add your story

1 program · in their own filed words · FY2021
01

To provide meals and housing to the local members of the national collegiate social fraternity and to complement and enhance the educational mission of the university through social, educational, and philanthropic activites.

Pt IX · col B

By the numbers

The FY2022 990, line by line.

1The main four
Money inPt VIII
$831K
Ln 12
Fees for servicesLn 2g$831K
Money outPt IX
$794K
Ln 25
Programscol B$772K
Fundraisingcol D$22K
Owns and owesPt X
$755K
net assets · Ln 32
Cash and savingsLn 1–2$105K
Total assetsLn 16$1.3M
LiabilitiesLn 26$574K
PeoplePt VI, VII
8
listed · VII A
PaidVII A0
Voting boardVI 1a8
IndependentVI 1b0
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$831K
Total revenueLn 12$831K
Assets in detailPt X, end of year
CashLn 1$105K
Cash and savings togetherLn 1–2$105K
Land, buildings, equipmentLn 10c$1.2M
Other assetsLn 15$28K
Total assetsLn 16$1.3M
LiabilitiesLn 26$574K
Net assetsLn 32$755K
OperationsPt I, VI
EmployeesI 51
VolunteersI 619
Fiscal year endsHeaderMay
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY22End FY22
Cash and savingsLn 1–2$114K$105K
Land, buildings, equipmentLn 10c$982K$1.2M
Total assetsLn 16$1.1M$1.3M
LiabilitiesLn 26$378K$574K
Net assetsLn 32$718K$755K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$33K$33K
Payroll taxesLn 10$18K$18K
Accounting feesLn 11c$14K$14K
Professional fundraising feesLn 11e$22K$22K
Office expensesLn 13$18K$18K
OccupancyLn 16$278K$278K
TravelLn 17$1K$1K
InterestLn 20$37K$37K
Depreciation, depletion and amortizationLn 22$39K$39K
Other expenses (24a–d)Ln 24$333K$333K
Total functional expensesLn 25$794K$772K$0$22K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $3.6M$1.2M$2.3M$3.6M 990 PDF
FY2024 $1.3M$966K$328K$1.0M 990 PDF
FY2023 $927K$963K−$36K$719K 990 PDF
FY2022 Viewing $831K$794K$37K$755K 990 PDF
FY2021 $678K$692K−$14K$718K 990 PDF
FY2020 $769K$730K$40K$733K 990 PDF

Want to add your own materials alongside these filings? Claim this org

Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2022 990 (6 parts)
Part I · Summary $830,976 revenue, 12 lines filed
I-8 Contributions and grants$0
I-9 Program service revenuePrior year $677,837$830,976
I-10 Investment income$0
I-11 Other revenue$0
I-12 Total revenuePrior year $677,837$830,976
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $47,950$51,200
I-16a Professional fundraising fees$22,482
I-17 Other expensesPrior year $614,703$720,559
I-18 Total expensesPrior year $662,653$794,241
I-19 Revenue less expensesPrior year $15,184$36,735
Part VI · Governance 0 of 8 board members independent, 3 to look at
VI-1a Voting members of the governing body8
VI-1b Independent voting members0
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
VI-12a Written conflict of interest policyYes
Part VIII · Statement of revenue $830,976 across 2 lines filed
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $830,976$830,976
VIII-12 Total revenueRelated to mission $830,976$830,976
Part IX · Statement of functional expenses $794,241 across 10 lines filed
IX-7 Other salaries and wagesPrograms $32,931$32,931
IX-10 Payroll taxesPrograms $18,269$18,269
IX-11c Accounting feesPrograms $14,262$14,262
IX-11e Professional fundraising feesFundraising $22,482$22,482
IX-13 Office expensesPrograms $17,856$17,856
IX-16 OccupancyPrograms $277,969$277,969
IX-17 TravelPrograms $1,176$1,176
IX-20 InterestPrograms $37,403$37,403
IX-22 Depreciation, depletion and amortizationPrograms $39,254$39,254
IX-24 Other expenses (24a–d)Programs $332,639$332,639
IX-25 Total functional expensesPrograms $771,759 · Management $0 · Fundraising $22,482$794,241
Part X · Balance sheet $1,329,534 assets, 8 lines filed
X-1 Cash, non-interest-bearingStart of year $114,245$104,743
X-10c Land, buildings and equipment, netStart of year $982,256$1,196,584
X-15 Other assets$28,207
X-16 Total assetsStart of year $1,096,501$1,329,534
X-24 Unsecured notes and loans payableStart of year $378,003$107,184
X-26 Total liabilitiesStart of year $378,003$574,301
X-32 Total net assets or fund balancesStart of year $718,498$755,233
X-33 Total liabilities and net assetsStart of year $1,096,501$1,329,534
Part XI · Reconciliation of net assets $755,233 net assets at year end
XI-1 Total revenue$830,976
XI-2 Total expenses$794,241
XI-3 Revenue less expenses$36,735
XI-4 Net assets at start of year$718,498
XI-10 Net assets at end of year$755,233

Form 990 e-file (XML) FY2022 from the IRS · Classification, formation year and address from the IRS Business Master File

Similar organizations you could support · Compare with another nonprofit

Names, privacy, and removal requests More

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

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.

We publish only information contained in the public IRS filing — and less than the filing contains. Our profile pages do not display street 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, corrections must be made by the filing organization or the IRS directly.

If you ARE the filing organization, claim this org and add context

Made it to the end? Claim this organization

All figures are derived from public IRS Form 990 filings and are presented without evaluation of any organization. philanthropy.org does not rate, score, or rank organizations, including the pay comparisons above.