Sigma Nu Fraternity: Nonprofit Profile, Financials & Form 990 (EIN 93-0280677)

Revenue by fiscal year
FY2022	$136K
FY2023	$164K
FY2024	$395K
FY2025	$245K

Expenses by fiscal year
FY2022	Not on file
FY2023	Not on file
FY2024	$407K
FY2025	$264K

Net assets by fiscal year
FY2022	$2K
FY2023	$5K
FY2024	$38K
FY2025	$19K

Is it real?

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

100%

Program services 100% · $264K

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

Something off? Claim to add context

Who runs it and what they're paid

1 person listed on the 990.

Part VII, Section A · reportable compensation

Dan McCarthy

Advisor

$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

Offers academic and social programs to help members grow.

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 · $264K · in their own filed words · FY2025

01

Held numerous social and academic events for members of the chapter and the community.

Form 990 Part III, line 4, FY2025. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 93-0280677) · Dispute this line

$264Kprogram expense

By the numbers

The FY2025 990, line by line.

Download 990

from philanthropy.org

1The main four

Money inPt VIII

$245K

Ln 12

Gifts and grantsLn 1h$245K

Money outPt IX

$264K

Ln 25

Programscol B$264K

Owns and owesPt X

$19K

net assets · Ln 32

Cash and savingsLn 1–2$19K

Total assetsLn 16$19K

LiabilitiesLn 26$0

PeoplePt VI, VII

1

listed · VII A

PaidVII A0

Voting boardVI 1a5

IndependentVI 1b0

2In more detail

Revenue in detailPt VIII

Gifts and grantsLn 1h$245K

Government grantsLn 1e$0

Noncash giftsLn 1g$0

Fundraising eventsLn 1c$0

Total revenueLn 12$245K

Assets in detailPt X, end of year

CashLn 1$19K

Cash and savings togetherLn 1–2$19K

Total assetsLn 16$19K

LiabilitiesLn 26$0

Net assetsLn 32$19K

OperationsPt I, VI

EmployeesI 50

VolunteersI 60

Fiscal year endsHeaderDecember

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

Line	Start FY25	End FY25
Cash and savingsLn 1–2	$38K	$19K
Total assetsLn 16	$38K	$19K
LiabilitiesLn 26	$0	$0
Net assetsLn 32	$38K	$19K

4Every line

Statement of functional expensesPt IX · every line

Line	Total	Programs	Management	Fundraising
Benefits paid to or for membersLn 4	$264K
Total functional expensesLn 25	$264K	$0	$0	$0

Filing history

Year	Money in	Money out	In minus out	Net assets	Download
FY2025 Latest ViewingFiled with the IRS Apr 28, 2026	$245K	$264K	−$19K	$19K	990 PDF
FY2024Filed with the IRS May 1, 2025	$395K	$407K	−$12K	$38K	990 PDF
FY2023Filed with the IRS May 15, 2024	$164K			$5K	990 PDF
FY2022Filed with the IRS May 11, 2023	$136K			$2K	990 PDF

Schedules filed Part IV

O · Explanations

See the full FY2025 990

Part I · Summary $245,076 revenue, 12 lines filed

I-8 Contributions and grantsPrior year $394,709$245,076

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 $394,709$245,076

I-13 Grants and similar amounts paidPrior year $0$0

I-14 Benefits paid to membersPrior year $406,997$264,004

I-15 Salaries and benefitsPrior year $0$0

I-16a Professional fundraising feesPrior year $0$0

I-17 Other expensesPrior year $0$0

I-18 Total expensesPrior year $406,997$264,004

I-19 Revenue less expensesPrior year −$12,288−$18,928

Part VI · Governance 0 of 5 board members independent, 4 to look at

VI-1a Voting members of the governing body5

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 $245,076 across 9 lines filed

VIII-1a Federated campaigns$0

VIII-1b Membership dues$245,076

VIII-1c Fundraising events$0

VIII-1d Related organizations$0

VIII-1e Government grants$0

VIII-1f All other contributions, gifts and grants$0

VIII-1g Noncash contributions (included above)$0

VIII-1h Total contributions, gifts and grants$245,076

VIII-12 Total revenueRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$245,076

Part IX · Statement of functional expenses $264,004 across 1 line filed

IX-4 Benefits paid to or for members$264,004

IX-25 Total functional expensesPrograms $0 · Management $0 · Fundraising $0$264,004

Part X · Balance sheet $18,854 assets, 7 lines filed

X-1 Cash, non-interest-bearingStart of year $37,782$18,854

X-16 Total assetsStart of year $37,782$18,854

X-26 Total liabilitiesStart of year $0$0

X-27 Net assets without donor restrictionsStart of year $37,782$18,854

X-28 Net assets with donor restrictionsStart of year $0$0

X-32 Total net assets or fund balancesStart of year $37,782$18,854

X-33 Total liabilities and net assetsStart of year $37,782$18,854

Part XI · Reconciliation of net assets $18,854 net assets at year end

XI-1 Total revenue$245,076

XI-2 Total expenses$264,004

XI-3 Revenue less expenses−$18,928

XI-4 Net assets at start of year$37,782

XI-5 Net unrealized gains (losses) on investments$0

XI-6 Donated services and use of facilities$0

XI-7 Investment expenses$0

XI-8 Prior period adjustments$0

XI-9 Other changes in net assets$0

XI-10 Net assets at end of year$18,854

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

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.