Nonprofit · EIN 82-6024346
SIGMA NU FRATERNITY
Also known as DELTA OMICRON
Tax-exempt · MOSCOW, ID 83843
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2025 | 990 | $323,306 | $319,495 | $3,811 | $12,343 | $107,718 | -$95,375 |
| June 30, 2024 | 990 | $260,073 | $320,782 | -$60,709 | $14,379 | $113,565 | -$99,186 |
Financial details: 990 for the year ended June 30, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $323,305
- Investment income
- $1
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $0
- Other salaries and wages
- $37,000
- Salaries, compensation and benefits (total)
- $40,685
- Professional fundraising fees
- $0
- Legal fees
- $776
- Accounting fees
- $3,285
- Occupancy
- $90,000
- Travel
- $2,934
- Program services (functional)
- $313,328
- Management and general (functional)
- $6,167
Balance sheet and other
- Total assets, start of year
- $14,379
- Total assets, end of year
- $12,343
- Total liabilities, end of year
- $107,718
- Net assets, end of year
- -$95,375
- Net assets without donor restrictions
- -$95,375
- Gross receipts
- $323,306
- Employees
- 1
- Volunteers
- 60
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended June 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Ryan Burnside | Treasurer Officer | 10 | $0 |
| Joey Ward | President Officer | 10 | $0 |
| Ferris Cline | Vice President Officer | 10 | $0 |
990 for the year ended June 30, 2024: 2 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Joey Equsquiza | Treasurer Officer | 10 | $0 |
| Joey Ward | President Officer | 10 | $0 |
Address and contacts
- Address (IRS master file)
- 1954 CRESTVIEW DR, MOSCOW, ID 83843-9657
- Signed the 990
- Ryan Burnside, Treasurer
- Phone
- (208) 885-4805
- Return prepared by
- Presnell Gage PLLC
Mission
Educational Fraternity
Program accomplishments
- The fraternity provides room, board, and other organizational expenses to approximately 60 men on the University of Idaho CampusExpenses $313,328 · revenue $323,306
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in June, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | June 30, 2026 | November 16, 2026 | Not due yet |
| 2024 | June 30, 2025 | November 17, 2025 | 990 on file |
| 2023 | June 30, 2024 | November 15, 2024 | 990 on file |
IRS record
- EIN
- 82-6024346
- Tax-exempt status
- 501(c)(7): Social or recreational club
- Donations deductible
- No
- Exempt since
- 1967
- Accounting year ends
- June
- Files
- Form 990 or 990-EZ
- Group exemption
- 0238: SIGMA NU FRATERNITY INC
- Assets (IRS master file)
- $12,343
- Income (IRS master file)
- $323,306
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | June 2025 | $323,306 | $319,495 | $12,343 | IRS |
| 990 | June 2024 | $260,073 | $320,782 | $14,379 | XML |
| 990 | June 2023 | $279,289 | $299,907 | $819 | IRS |
| 990 | June 2022 | – | – | – | IRS |
| 990 | June 2021 | – | – | – | IRS |
| 990 | June 2019 | – | – | – | IRS |
| 990 | June 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 82-6024346).
Questions about SIGMA NU FRATERNITY
- What is the EIN of SIGMA NU FRATERNITY?
- The employer identification number (EIN) of SIGMA NU FRATERNITY is 82-6024346.
- Is SIGMA NU FRATERNITY tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(7) since 1967.
- Are donations to SIGMA NU FRATERNITY tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does SIGMA NU FRATERNITY file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of SIGMA NU FRATERNITY due?
- The return for tax year 2025 (the year ending June 30, 2026) is due November 16, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did SIGMA NU FRATERNITY last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended June 2025.
- Who are the officers and directors of SIGMA NU FRATERNITY?
- The 990 for the year ended June 30, 2025 lists 3 people; 0 received compensation from the organization.
- How much revenue does SIGMA NU FRATERNITY have?
- On its 990 for the year ended June 30, 2025 it reported revenue of $323,306, expenses of $319,495 and total assets of $12,343 at year end.
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