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Sigma Nu Fraternity FY2024 filing

Not tax-deductible

Missoula, MT501(c)(7)EIN 81-0194570Revenue $135K in FY2024

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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FY2024 · 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
4 mo
of spending, in cash
Looks good: 3.8 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$630
2% of total assets
Looks good: liabilities are 2% of assets; 50% or less.
Pt X · Ln 26
Independent board members
20
of 5 voting members
Looks good: 20 of 5 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$135K
+18% vs prior year
Spent
$112K
To programs
100%
Net assets
$35K
By yearFY2021–FY2025
Revenue
$135K
FY2024▲ +18%
Tap a bar for its year
Revenue by fiscal year
FY2021$85K
FY2022$53K
FY2023$115K
FY2024$135K
FY2025$137K
Expenses
$112K
FY2024▼ -0.9%
Tap a bar for its year
Expenses by fiscal year
FY2021$73K
FY2022$63K
FY2023$113K
FY2024$112K
FY2025$163K
Net assets
$35K
FY2024▲ +197%
Tap a bar for its year
Net assets by fiscal year
FY2021$21K
FY2022$10K
FY2023$12K
FY2024$35K
FY2025$9K

From the FY2024 Form 990 (year ending June 2024) · see the original

990 PDF Claim
You’re viewing the FY2024 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% · $112K

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 (FY2023); the FY2024 filing did not itemize Part VII
$0Pt VII · Sec A
Erik Wolfrum
Eminent Comm
$0Pt VII · Sec A
Grant Kennett
Treasurer
$0Pt VII · Sec A
Edward Lochridge
Lt. Commande
$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 · FY2023
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 friendships and commitment to the fraternity.

Pt IX · col B

By the numbers

The FY2024 990, line by line.

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from philanthropy.org
1The main four
Money inPt VIII
$135K
Ln 12
Fees for servicesLn 2g$135K
Money outPt IX
$112K
Ln 25
Programscol B$112K
Owns and owesPt X
$35K
net assets · Ln 32
Cash and savingsLn 1–2$36K
Total assetsLn 16$36K
LiabilitiesLn 26$630
PeoplePt VI, VII
4
listed · VII A
PaidVII A0
Voting boardVI 1a5
IndependentVI 1b20
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$135K
Total revenueLn 12$135K
Assets in detailPt X, end of year
CashLn 1$36K
Cash and savings togetherLn 1–2$36K
Total assetsLn 16$36K
LiabilitiesLn 26$630
Net assetsLn 32$35K
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 FY24End FY24
Cash and savingsLn 1–2$12K$36K
Total assetsLn 16$12K$36K
LiabilitiesLn 26$630$630
Net assetsLn 32$12K$35K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$19K$19K
Payroll taxesLn 10$3K$3K
Accounting feesLn 11c$150$150
Office expensesLn 13$679$679
Information technologyLn 14$1K$1K
OccupancyLn 16$46K$46K
Conferences, conventions and meetingsLn 19$3K$3K
InterestLn 20$27$27
InsuranceLn 23$377$377
Other expenses (24a–d)Ln 24$38K$38K
Total functional expensesLn 25$112K$112K$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $137K$163K−$26K$9K 990 PDF
FY2024 Viewing $135K$112K$23K$35K 990 PDF
FY2023 $115K$113K$2K$12K 990 PDF
FY2022 $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 FY2024 990 (6 parts)
Part I · Summary $134,912 revenue, 12 lines filed
I-8 Contributions and grants$0
I-9 Program service revenuePrior year $114,610$134,912
I-10 Investment income$0
I-11 Other revenue$0
I-12 Total revenuePrior year $114,610$134,912
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $20,515$22,644
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $92,244$89,101
I-18 Total expensesPrior year $112,759$111,745
I-19 Revenue less expensesPrior year $1,851$23,167
Part VI · Governance 20 of 5 board members independent, 4 to look at
VI-1a Voting members of the governing body5
VI-1b Independent voting members20
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 $134,912 across 2 lines filed
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $134,912$134,912
VIII-12 Total revenueRelated to mission $134,912$134,912
Part IX · Statement of functional expenses $111,745 across 10 lines filed
IX-7 Other salaries and wagesPrograms $19,276$19,276
IX-10 Payroll taxesPrograms $3,368$3,368
IX-11c Accounting feesPrograms $150$150
IX-13 Office expensesPrograms $679$679
IX-14 Information technologyPrograms $1,387$1,387
IX-16 OccupancyPrograms $45,806$45,806
IX-19 Conferences, conventions and meetingsPrograms $3,036$3,036
IX-20 InterestPrograms $27$27
IX-23 InsurancePrograms $377$377
IX-24 Other expenses (24a–d)Programs $37,639$37,639
IX-25 Total functional expensesPrograms $111,745 · Management $0 · Fundraising $0$111,745
Part X · Balance sheet $35,573 assets, 7 lines filed
X-1 Cash, non-interest-bearingStart of year $12,406$35,573
X-16 Total assetsStart of year $12,406$35,573
X-17 Accounts payable and accrued expensesStart of year $630$630
X-26 Total liabilitiesStart of year $630$630
X-27 Net assets without donor restrictionsStart of year $11,776$34,943
X-32 Total net assets or fund balancesStart of year $11,776$34,943
X-33 Total liabilities and net assetsStart of year $12,406$35,573
Part XI · Reconciliation of net assets $34,943 net assets at year end
XI-1 Total revenue$134,912
XI-2 Total expenses$111,745
XI-3 Revenue less expenses$23,167
XI-4 Net assets at start of year$11,776
XI-10 Net assets at end of year$34,943

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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