Sigma Nu Fraternity

Not tax-deductible

Moscow, ID501(c)(7)EIN 82-6024346Revenue $323K in FY2025

On file with the IRS1954 Crestview Dr, 83843-9657 · Moscow, IDTax-exempt since Aug 1967

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Educational Fraternity

98¢ of each $1 spent went to programs.
Run by 60 volunteers and 1 employee.
Mission: Form 990 Part I, line 1 · Programs: Part IX · People: Part I, lines 5–6

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FY2025 · 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
2 of 5
filings with a surplus
Average deficit $8K a year · 3% of revenue · last 5 filings
Concern: a surplus in 2 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
98%
of spending
Looks good: 98% 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: 0.5 months of spending in cash; under 1.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$108K
873% of total assets
Concern: liabilities are 873% of assets; over 80%.
Pt X · Ln 26
Independent board members
0
of 3 voting members
Concern: none of 3 voting members are independent.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$323K
+24% vs prior year
Spent
$319K
To programs
98%
Net assets
−$95K
By yearFY2021–FY2025
Revenue
$323K
FY2025▲ +24%
Tap a bar for its year
Revenue by fiscal year
FY2021$311K
FY2022$354K
FY2023$279K
FY2024$260K
FY2025$323K
Expenses
$319K
FY2025-0.4%
Tap a bar for its year
Expenses by fiscal year
FY2021$272K
FY2022$355K
FY2023$300K
FY2024$321K
FY2025$319K
Net assets
−$95K
FY2025▲ +4%
Tap a bar for its year
Net assets by fiscal year
FY2021−$17K
FY2022−$18K
FY2023−$38K
FY2024−$99K
FY2025−$95K

From the FY2025 Form 990 (year ending June 2025) · see the original

990 PDF Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Aug 1967.

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

Where the money goes

98 cents of each dollar spent went to programs.

Program services 98% · $313K Management & general 2% · $6K

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

3 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
Treasurer
$0Pt VII · Sec A
President
$0Pt VII · Sec A
Vice President
$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 Moscow, ID.

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Provided by the organization

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1 program · $313K · in their own filed words · FY2024
01

The fraternity provides room, board, and other organizational expenses to approximately 60 men on the University of Idaho Campus

$313Kprogram expense

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$323K
Ln 12
Fees for servicesLn 2g$323K
Investment incomeLn 3$1
Money outPt IX
$319K
Ln 25
Programscol B$313K
Managementcol C$6K
Owns and owesPt X
−$95K
net assets · Ln 32
Cash and savingsLn 1–2$12K
Total assetsLn 16$12K
LiabilitiesLn 26$108K
PeoplePt VI, VII
3
listed · VII A
PaidVII A0
Voting boardVI 1a3
IndependentVI 1b0
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$323K
Investment incomeLn 3$1
Gains on assetsLn 7$0
Total revenueLn 12$323K
Assets in detailPt X, end of year
CashLn 1$12K
SavingsLn 2$0
Cash and savings togetherLn 1–2$12K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$0
Other assetsLn 15$0
Total assetsLn 16$12K
LiabilitiesLn 26$108K
Net assetsLn 32−$95K
OperationsPt I, VI
EmployeesI 51
VolunteersI 660
Fiscal year endsHeaderJune
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 FY25End FY25
Cash and savingsLn 1–2$14K$12K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$0
Total assetsLn 16$14K$12K
LiabilitiesLn 26$114K$108K
Net assetsLn 32−$99K−$95K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0
Grants to domestic individualsLn 2$0
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of current officers, directors and key staffLn 5$0
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$37K$37K
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$0
Payroll taxesLn 10$4K$4K
Management feesLn 11a$0
Legal feesLn 11b$776$776
Accounting feesLn 11c$3K$3K
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$731$731
Advertising and promotionLn 12$0
Office expensesLn 13$2K$2K
Information technologyLn 14$0
RoyaltiesLn 15$0
OccupancyLn 16$90K$90K
TravelLn 17$3K$3K
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$0
InterestLn 20$0
Payments to affiliatesLn 21$18K$18K
Depreciation, depletion and amortizationLn 22$0
InsuranceLn 23$0
Other expenses (24a–d)Ln 24$150K$150K
All other expensesLn 24e$11K$9K$2K
Total functional expensesLn 25$319K$313K$6K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $323K$319K$4K−$95K 990 PDF
FY2024 $260K$321K−$61K−$99K 990 PDF
FY2023 $279K$300K−$21K−$38K 990 PDF
FY2022 $354K$355K−$533−$18K 990 PDF
FY2021 $311K$272K$39K−$17K 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 FY2025 990 (6 parts)
Part I · Summary $323,306 revenue, 12 lines filed
I-8 Contributions and grants$0
I-9 Program service revenuePrior year $260,071$323,305
I-10 Investment incomePrior year $2$1
I-11 Other revenue$0
I-12 Total revenuePrior year $260,073$323,306
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefits$40,685
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $320,782$278,810
I-18 Total expensesPrior year $320,782$319,495
I-19 Revenue less expensesPrior year −$60,709$3,811
Part VI · Governance 0 of 3 board members independent, 3 to look at
VI-1a Voting members of the governing body3
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 $323,306 across 8 lines filed
VIII-1h Total contributions, gifts and grants$0
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $323,305$323,305
VIII-3 Investment incomeRelated to mission $1$1
VIII-5 Royalties$0
VIII-6 Net rental income or loss$0
VIII-7 Net gain or loss on sales of assets$0
VIII-8 Net income from fundraising events$0
VIII-12 Total revenueRelated to mission $323,306$323,306
Part IX · Statement of functional expenses $319,495 across 31 lines filed
IX-1 Grants to domestic organizations$0
IX-2 Grants to domestic individuals$0
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of current officers, directors and key staff$0
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesPrograms $37,000$37,000
IX-8 Pension plan contributions$0
IX-9 Other employee benefits$0
IX-10 Payroll taxesPrograms $3,685$3,685
IX-11a Management fees$0
IX-11b Legal feesManagement $776$776
IX-11c Accounting feesManagement $3,285$3,285
IX-11d Lobbying fees$0
IX-11e Professional fundraising fees$0
IX-11f Investment management fees$0
IX-11g Other fees for servicesPrograms $731$731
IX-12 Advertising and promotion$0
IX-13 Office expensesPrograms $1,664$1,664
IX-14 Information technology$0
IX-15 Royalties$0
IX-16 OccupancyPrograms $90,000$90,000
IX-17 TravelPrograms $2,934$2,934
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$0
IX-20 Interest$0
IX-21 Payments to affiliatesPrograms $18,327$18,327
IX-22 Depreciation, depletion and amortization$0
IX-23 Insurance$0
IX-24 Other expenses (24a–d)Programs $150,015$150,015
IX-24e All other expensesPrograms $8,972 · Management $2,106$11,078
IX-25 Total functional expensesPrograms $313,328 · Management $6,167 · Fundraising $0$319,495
Part X · Balance sheet $12,343 assets, 19 lines filed
X-1 Cash, non-interest-bearingStart of year $14,379$12,343
X-2 Savings and temporary cash investments$0
X-3 Pledges and grants receivable$0
X-4 Accounts receivable$0
X-8 Inventories for sale or use$0
X-9 Prepaid expenses and deferred charges$0
X-10c Land, buildings and equipment, net$0
X-11 Publicly traded securities$0
X-12 Other securities$0
X-13 Program-related investments$0
X-14 Intangible assets$0
X-15 Other assets$0
X-16 Total assetsStart of year $14,379$12,343
X-17 Accounts payable and accrued expensesStart of year $88,641$82,794
X-25 Other liabilitiesStart of year $24,924$24,924
X-26 Total liabilitiesStart of year $113,565$107,718
X-27 Net assets without donor restrictionsStart of year −$99,186−$95,375
X-32 Total net assets or fund balancesStart of year −$99,186−$95,375
X-33 Total liabilities and net assetsStart of year $14,379$12,343
Part XI · Reconciliation of net assets −$95,375 net assets at year end
XI-1 Total revenue$323,306
XI-2 Total expenses$319,495
XI-3 Revenue less expenses$3,811
XI-4 Net assets at start of year−$99,186
XI-10 Net assets at end of year−$95,375

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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