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Sigma Nu Fraternity FY2023 filing

Not tax-deductible

Lawrence, KS501(c)(7)EIN 48-0417720Revenue $927K in FY2023

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

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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

FY2023 · 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
<1 mo
of spending, in cash
Worth a look: 0.9 months of spending in cash; under 1.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$693K
49% of total assets
Looks good: liabilities are 49% of assets; 50% or less.
Pt X · Ln 26
Independent board members
12
of 12 voting members
Looks good: 12 of 12 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$927K
+12% vs prior year
Spent
$963K
To programs
97%
Net assets
$719K
By yearFY2020–FY2025
Revenue
$927K
FY2023▲ +12%
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
$963K
FY2023▲ +21%
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
$719K
FY2023▼ -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 FY2023 Form 990 (year ending May 2023) · figures checked against the IRS filing · see the original

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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 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% · $936K Fundraising 3% · $27K

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

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Who runs it and what they're paid

12 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2022); the FY2023 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
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
See Sigma Nu Fraternity executive salaries →

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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.

Provided by the organization

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1 program · in their own filed words · FY2022
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 FY2023 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$927K
Ln 12
Fees for servicesLn 2g$898K
Gifts and grantsLn 1h$29K
Money outPt IX
$963K
Ln 25
Programscol B$936K
Fundraisingcol D$27K
Owns and owesPt X
$719K
net assets · Ln 32
Cash and savingsLn 1–2$75K
Total assetsLn 16$1.4M
LiabilitiesLn 26$693K
PeoplePt VI, VII
12
listed · VII A
PaidVII A0
Voting boardVI 1a12
IndependentVI 1b12
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$29K
Fees for servicesLn 2g$898K
Total revenueLn 12$927K
Assets in detailPt X, end of year
CashLn 1$75K
Cash and savings togetherLn 1–2$75K
Land, buildings, equipmentLn 10c$1.1M
Other assetsLn 15$189K
Total assetsLn 16$1.4M
LiabilitiesLn 26$693K
Net assetsLn 32$719K
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 FY23End FY23
Cash and savingsLn 1–2$105K$75K
Land, buildings, equipmentLn 10c$1.2M$1.1M
Total assetsLn 16$1.3M$1.4M
LiabilitiesLn 26$574K$693K
Net assetsLn 32$755K$719K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$52K$52K
Other employee benefitsLn 9$318$318
Payroll taxesLn 10$25K$25K
Legal feesLn 11b$1K$1K
Accounting feesLn 11c$12K$12K
Professional fundraising feesLn 11e$27K$27K
Office expensesLn 13$36K$36K
OccupancyLn 16$287K$287K
Conferences, conventions and meetingsLn 19$3K$3K
InterestLn 20$1K$1K
Depreciation, depletion and amortizationLn 22$51K$51K
Other expenses (24a–d)Ln 24$467K$467K
All other expensesLn 24e$796$796
Total functional expensesLn 25$963K$936K$0$27K

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 Viewing $927K$963K−$36K$719K 990 PDF
FY2022 $831K$794K$37K$755K 990 PDF
FY2021 $678K$692K−$14K$718K 990 PDF
FY2020 $769K$730K$40K$733K 990 PDF

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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 FY2023 990 (6 parts)
Part I · Summary $926,890 revenue, 12 lines filed
I-8 Contributions and grants$28,638
I-9 Program service revenuePrior year $830,976$898,252
I-10 Investment income$0
I-11 Other revenue$0
I-12 Total revenuePrior year $830,976$926,890
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $51,200$77,274
I-16a Professional fundraising feesPrior year $22,482$27,265
I-17 Other expensesPrior year $720,559$858,463
I-18 Total expensesPrior year $794,241$963,002
I-19 Revenue less expensesPrior year $36,735−$36,112
Part VI · Governance 12 of 12 board members independent, 3 to look at
VI-1a Voting members of the governing body12
VI-1b Independent voting members12
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 $926,890 across 4 lines filed
VIII-1f All other contributions, gifts and grants$28,638
VIII-1h Total contributions, gifts and grants$28,638
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $898,252$898,252
VIII-12 Total revenueRelated to mission $898,252$926,890
Part IX · Statement of functional expenses $963,002 across 13 lines filed
IX-7 Other salaries and wagesPrograms $52,211$52,211
IX-9 Other employee benefitsPrograms $318$318
IX-10 Payroll taxesPrograms $24,745$24,745
IX-11b Legal feesPrograms $1,440$1,440
IX-11c Accounting feesPrograms $12,140$12,140
IX-11e Professional fundraising feesFundraising $27,265$27,265
IX-13 Office expensesPrograms $35,514$35,514
IX-16 OccupancyPrograms $286,738$286,738
IX-19 Conferences, conventions and meetingsPrograms $2,692$2,692
IX-20 InterestPrograms $1,244$1,244
IX-22 Depreciation, depletion and amortizationPrograms $50,723$50,723
IX-24 Other expenses (24a–d)Programs $467,176$467,176
IX-24e All other expensesPrograms $796$796
IX-25 Total functional expensesPrograms $935,737 · Management $0 · Fundraising $27,265$963,002
Part X · Balance sheet $1,411,855 assets, 8 lines filed
X-1 Cash, non-interest-bearingStart of year $104,743$75,496
X-10c Land, buildings and equipment, netStart of year $1,196,584$1,147,479
X-15 Other assetsStart of year $28,207$188,880
X-16 Total assetsStart of year $1,329,534$1,411,855
X-24 Unsecured notes and loans payableStart of year $107,184$80,985
X-26 Total liabilitiesStart of year $574,301$692,734
X-32 Total net assets or fund balancesStart of year $755,233$719,121
X-33 Total liabilities and net assetsStart of year $1,329,534$1,411,855
Part XI · Reconciliation of net assets $719,121 net assets at year end
XI-1 Total revenue$926,890
XI-2 Total expenses$963,002
XI-3 Revenue less expenses−$36,112
XI-4 Net assets at start of year$755,233
XI-10 Net assets at end of year$719,121

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

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