philanthropy.org | 990 Resource | FAQ Verify yourself
Sign in

Sigma Nu Fraternity FY2021 filing

Not tax-deductible

Auburn, AL501(c)(7)Mutual / membership EIN 63-0188930Revenue $935K in FY2021Latest return filed Nov 13, 2025

On file with the IRSauburn.edu/student_info/greeks/sigma_nuAuburn, ALTax-exempt since Dec 1940

Claim this org

(tell your story, add context, and more) Claim it free, then get the verified mark for $500 a year.

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

College social Fraternity.

Form 990 Part I, line 1, FY2021. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 63-0188930) · Dispute this line
501(c)(7) social or recreational club; gifts are not tax-deductible as charitable contributions.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78

Before you give

FY2021 · 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 surplus $15K a year · 1% of revenue · last 5 filings
A surplus in 2 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Cash reserves
0.9 mo
of spending, in cash
0.9 months of spending in cash.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$4K
4% of total assets
Liabilities are 4% of assets.
Pt X · Ln 26
Independent board members
5
of 5 voting members
5 of 5 voting members are independent.
Pt VI · Ln 1a–1b
In line with peersDifferent from peersFar from peersNo peer rangeNo data yetTap a box for the reason.
Revenue
$935K
Spent
$934K
Net assets
$95K
By yearFY2021–FY2025
Revenue
$935K
FY2021
Tap a bar for its year
Revenue by fiscal year
FY2021$935K
FY2022$1.1M
FY2023$1.0M
FY2024$1.0M
FY2025$1.1M
Expenses
$934K
FY2021
Tap a bar for its year
Expenses by fiscal year
FY2021$934K
FY2022$1.1M
FY2023$1.0M
FY2024$1.0M
FY2025$998K
Net assets
$95K
FY2021
Tap a bar for its year
Net assets by fiscal year
FY2021$95K
FY2022$85K
FY2023$81K
FY2024$80K
FY2025$168K

From the FY2021 Form 990 (year ending June 2021) · figures checked against the IRS filing · see the original

Visit site Support Claim
You’re viewing the FY2021 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

Who runs it and what they're paid

5 people listed on the 990.

Part VII, Section A · reportable compensation
$0Pt VII · Sec A
Harrison Rudd
President
$0Pt VII · Sec A
Seth Shirley
Vice President
$0Pt VII · Sec A
$0Pt VII · Sec A
Hayes Daley
Recorder
$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

Sigma Nu Fraternity is a member-serving organization based in Auburn, AL.

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 · FY2020
01

All programs provide food, board, and social functions for this college social fraternity. All programs benefit all members.

Form 990 Part III, line 4, FY2020. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 63-0188930) · Dispute this line
Pt IX · Ln 25 · col B

By the numbers

The FY2021 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$935K
Ln 12
Gifts and grantsLn 1h$935K
Money outPt IX
$934K
Ln 25
Owns and owesPt X
$95K
net assets · Ln 32
Cash and savingsLn 1–2$69K
Total assetsLn 16$99K
LiabilitiesLn 26$4K
PeoplePt VI, VII
5
listed · VII A
PaidVII A0
Voting boardVI 1a5
IndependentVI 1b5
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$935K
Total revenueLn 12$935K
Assets in detailPt X, end of year
CashLn 1$69K
Cash and savings togetherLn 1–2$69K
Accounts receivableLn 4$8K
Land, buildings, equipmentLn 10c$22K
Total assetsLn 16$99K
LiabilitiesLn 26$4K
Net assetsLn 32$95K
OperationsPt I, VI
EmployeesI 53
VolunteersI 60
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 FY21End FY21
Cash and savingsLn 1–2$67K$69K
Land, buildings, equipmentLn 10c$22K$22K
Total assetsLn 16$96K$99K
LiabilitiesLn 26$2K$4K
Net assetsLn 32$94K$95K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$128K
Payroll taxesLn 10$13K
Legal feesLn 11b$515
Accounting feesLn 11c$5K
Other fees for servicesLn 11g$40K
Office expensesLn 13$10K
OccupancyLn 16$212K
TravelLn 17$83
Depreciation, depletion and amortizationLn 22$5K
Other expenses (24a–d)Ln 24$476K
All other expensesLn 24e$42K
Total functional expensesLn 25$934K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 LatestFiled with the IRS Nov 13, 2025 $1.1M$998K$88K$168K 990 PDF
FY2024Filed with the IRS May 15, 2025 $1.0M$1.0M−$2K$80K 990 PDF
FY2023Filed with the IRS Feb 21, 2024 $1.0M$1.0M−$3K$81K 990 PDF
FY2022Filed with the IRS Mar 13, 2023 $1.1M$1.1M−$11K$85K 990 PDF
FY2021 ViewingFiled with the IRS Nov 15, 2021 $935K$934K$1K$95K 990 PDF

Schedules filed Part IV

A · Public support I · Grants O · Explanations
See the full FY2021 990
Part I · Summary $934,941 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $867,998$934,941
I-9 Program service revenuePrior year $0$0
I-10 Investment incomePrior year $0$0
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $867,998$934,941
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $117,901$141,136
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $734,897$792,571
I-18 Total expensesPrior year $852,798$933,707
I-19 Revenue less expensesPrior year $15,200$1,234
Part VI · Governance 5 of 5 board members independent, 4 to look at
VI-1a Voting members of the governing body5
VI-1b Independent voting members5
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 $934,941 across 3 lines filed
VIII-1b Membership dues$934,941
VIII-1h Total contributions, gifts and grants$934,941
VIII-12 Total revenueRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$934,941
Part IX · Statement of functional expenses $933,707 across 11 lines filed
IX-7 Other salaries and wages$128,439
IX-10 Payroll taxes$12,697
IX-11b Legal fees$515
IX-11c Accounting fees$5,090
IX-11g Other fees for services$40,315
IX-13 Office expenses$10,281
IX-16 Occupancy$212,476
IX-17 Travel$83
IX-22 Depreciation, depletion and amortization$5,235
IX-24 Other expenses (24a–d)$476,281
IX-24e All other expenses$42,295
IX-25 Total functional expenses$933,707
Part X · Balance sheet $99,302 assets, 11 lines filed
X-1 Cash, non-interest-bearingStart of year $66,541$68,995
X-4 Accounts receivableStart of year $6,960$7,927
X-10c Land, buildings and equipment, netStart of year $22,014$22,380
X-16 Total assetsStart of year $95,515$99,302
X-17 Accounts payable and accrued expensesStart of year $1,543$4,096
X-26 Total liabilitiesStart of year $1,543$4,096
X-29 Capital stock or trust principalStart of year $0$0
X-30 Paid-in or capital surplusStart of year $0$0
X-31 Retained earnings or endowmentStart of year $93,972$95,206
X-32 Total net assets or fund balancesStart of year $93,972$95,206
X-33 Total liabilities and net assetsStart of year $95,515$99,302
Part XI · Reconciliation of net assets $95,206 net assets at year end
XI-1 Total revenue$934,941
XI-2 Total expenses$933,707
XI-3 Revenue less expenses$1,234
XI-4 Net assets at start of year$93,972
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$95,206

Form 990 e-file FY2021 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.