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Sigma Nu Fraternity FY2022 filing

Not tax-deductible

Missoula, MT501(c)(7)EIN 81-0194570Revenue $53K in FY2022

On file with the IRS1006 Gerald Ave, 59801-4238 · Missoula, MTTax-exempt since Dec 1940

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100¢ of each $1 spent went to programs.
Programs: Part IX

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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
3 of 5
filings with a surplus
Average surplus $85 a year · under 1% of revenue · last 5 filings
Worth a look: a surplus in 3 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
100%
of spending
Looks good: 100% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
2 mo
of spending, in cash
Fine: 2.0 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$600
6% of total assets
Looks good: liabilities are 6% of assets; 50% or less.
Pt X · Ln 26
Independent board members
0
of 4 voting members
Concern: none of 4 voting members are independent.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$53K
-38% vs prior year
Spent
$63K
To programs
100%
Net assets
$10K
By yearFY2021–FY2025
Revenue
$53K
FY2022▼ -38%
Tap a bar for its year
Revenue by fiscal year
FY2021$85K
FY2022$53K
FY2023$115K
FY2024$135K
FY2025$137K
Expenses
$63K
FY2022▼ -13%
Tap a bar for its year
Expenses by fiscal year
FY2021$73K
FY2022$63K
FY2023$113K
FY2024$112K
FY2025$163K
Net assets
$10K
FY2022▼ -52%
Tap a bar for its year
Net assets by fiscal year
FY2021$21K
FY2022$10K
FY2023$12K
FY2024$35K
FY2025$9K

From the FY2022 Form 990 (year ending June 2022) · see the original

990 PDF 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

100 cents of each dollar spent went to programs.

Program services 100% · $63K

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

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Who runs it and what they're paid

4 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2021); the FY2022 filing did not itemize Part VII
Finnian Bentler
Eminent Comm
$0Pt VII · Sec A
Caleb Giacomini
Lt. Commande
$0Pt VII · Sec A
$0Pt VII · Sec A
Luke O'Leary
Recorder
$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

Sigma Nu Fraternity is a member-serving organization based in Missoula, MT.

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Provided by the organization

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1 program · in their own filed words · FY2021
01

The organization's primary purpose is to develop ethical leaders inspired by the principles of love, honor and truth; to foster the personal growth of each man's mind, heart and character; and to perpetuate lifelong freindships and commitment to the fraternity.

Pt IX · col B

By the numbers

The FY2022 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$53K
Ln 12
Fees for servicesLn 2g$53K
Money outPt IX
$63K
Ln 25
Programscol B$63K
Owns and owesPt X
$10K
net assets · Ln 32
Cash and savingsLn 1–2$11K
Total assetsLn 16$11K
LiabilitiesLn 26$600
PeoplePt VI, VII
4
listed · VII A
PaidVII A0
Voting boardVI 1a4
IndependentVI 1b0
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$53K
Total revenueLn 12$53K
Assets in detailPt X, end of year
CashLn 1$11K
Cash and savings togetherLn 1–2$11K
Total assetsLn 16$11K
LiabilitiesLn 26$600
Net assetsLn 32$10K
OperationsPt I, VI
EmployeesI 51
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 FY22End FY22
Cash and savingsLn 1–2$22K$11K
Total assetsLn 16$22K$11K
LiabilitiesLn 26$1K$600
Net assetsLn 32$21K$10K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$16K$16K
Payroll taxesLn 10$2K$2K
Accounting feesLn 11c$1K$1K
Office expensesLn 13$2K$2K
Information technologyLn 14$1K$1K
OccupancyLn 16$24K$24K
Conferences, conventions and meetingsLn 19$1K$1K
InsuranceLn 23$203$203
Other expenses (24a–d)Ln 24$16K$16K
All other expensesLn 24e$53$53
Total functional expensesLn 25$63K$63K$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $137K$163K−$26K$9K 990 PDF
FY2024 $135K$112K$23K$35K 990 PDF
FY2023 $115K$113K$2K$12K 990 PDF
FY2022 Viewing $53K$63K−$11K$10K 990 PDF
FY2021 $85K$73K$12K$21K 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 FY2022 990 (6 parts)
Part I · Summary $52,537 revenue, 12 lines filed
I-8 Contributions and grants$0
I-9 Program service revenuePrior year $85,180$52,537
I-10 Investment incomePrior year $2$0
I-11 Other revenue$0
I-12 Total revenuePrior year $85,182$52,537
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $16,989$18,029
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $55,947$45,199
I-18 Total expensesPrior year $72,936$63,228
I-19 Revenue less expensesPrior year $12,246−$10,691
Part VI · Governance 0 of 4 board members independent, 4 to look at
VI-1a Voting members of the governing body4
VI-1b Independent voting members0
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 $52,537 across 2 lines filed
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $52,537$52,537
VIII-12 Total revenueRelated to mission $52,537$52,537
Part IX · Statement of functional expenses $63,228 across 10 lines filed
IX-7 Other salaries and wagesPrograms $16,173$16,173
IX-10 Payroll taxesPrograms $1,856$1,856
IX-11c Accounting feesPrograms $1,000$1,000
IX-13 Office expensesPrograms $1,502$1,502
IX-14 Information technologyPrograms $1,255$1,255
IX-16 OccupancyPrograms $23,562$23,562
IX-19 Conferences, conventions and meetingsPrograms $1,402$1,402
IX-23 InsurancePrograms $203$203
IX-24 Other expenses (24a–d)Programs $16,222$16,222
IX-24e All other expensesPrograms $53$53
IX-25 Total functional expensesPrograms $63,228 · Management $0 · Fundraising $0$63,228
Part X · Balance sheet $10,525 assets, 7 lines filed
X-1 Cash, non-interest-bearingStart of year $21,816$10,525
X-16 Total assetsStart of year $21,816$10,525
X-17 Accounts payable and accrued expensesStart of year $1,200$600
X-26 Total liabilitiesStart of year $1,200$600
X-27 Net assets without donor restrictionsStart of year $20,616$9,925
X-32 Total net assets or fund balancesStart of year $20,616$9,925
X-33 Total liabilities and net assetsStart of year $21,816$10,525
Part XI · Reconciliation of net assets $9,925 net assets at year end
XI-1 Total revenue$52,537
XI-2 Total expenses$63,228
XI-3 Revenue less expenses−$10,691
XI-4 Net assets at start of year$20,616
XI-10 Net assets at end of year$9,925

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

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