PROPUBLICA Fearless Reporting for an Informed Society — Join Us.
DONATE
Skip to content
ProPublica Donate
ProPublica Donate

Sigma Nu Fraternity

Delta Omicron
  • Moscow, ID
  • Tax-exempt since Aug. 1967
  • EIN: 82-6024346

Organization summary

Type of Nonprofit

Designated as a Social and recreational clubs.

Donations to this organization are not tax deductible.

Summary charts: organization finances over time

Revenue
$260k (2024)

Expenses
$321k (2024)

Total Assets
$14.4k (2024)

Total Liabilities
$114k (2024)

Source: Form 990 tax filings from 2011 to 2024

Tax Filings by Year

Form 990 is an information return that most organizations claiming federal tax-exempt status must file yearly with the IRS. Nonprofit Explorer has IRS digitized Form 990 data for filings processed in 2012 and later. If this organization filed an amended return, it may not be reflected below. Duplicate download links may indicate a resubmission or amendment to this organization's original return. Form 990 data is from the IRS.

Fiscal Year Ending June
2024

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$260,073
Expenses
$320,782
Net Income
-$60,709
Net Assets
-$99,186
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $260,071
100.0%
Investment Income $2
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $14,379
Total Liabilities $113,565
Net Assets -$99,186
Club or Co-Op Income
Initiation Fees & Contributions $0
Income From Public Use of Club Facilities $0
Compensation
Key Employees and Officers Compensation Related Other
Joey Equsquiza (Treasurer) $0 $0 $0
Joey Ward (President) $0 $0 $0

Document Links

990
Filed on Nov. 12, 2024

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
XML

Fiscal Year Ending June
2023

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$279,289
Expenses
$299,907
Net Income
-$20,618
Net Assets
-$38,477
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $279,287
100.0%
Investment Income $2
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $45,210
15.1%
Assets/Debt
Total Assets $819
Total Liabilities $39,296
Net Assets -$38,477
Club or Co-Op Income
Initiation Fees & Contributions $0
Income From Public Use of Club Facilities $0
Compensation
Key Employees and Officers Compensation Related Other
Joey Equsquiza (Treasurer) $0 $0 $0
Joey Ward (President) $0 $0 $0

Document Links

990
Filed on Nov. 7, 2023

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
XML

Fiscal Year Ending June
2022

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$354,105
Expenses
$354,638
Net Income
-$533
Net Assets
-$17,859
Notable Sources of Revenue Percent of Total Revenue
Contributions $5,250
1.5%
Program Services $348,854
98.5%
Investment Income $1
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $7,065
Total Liabilities $24,924
Net Assets -$17,859
Club or Co-Op Income
Initiation Fees & Contributions $0
Income From Public Use of Club Facilities $0
Compensation
Key Employees and Officers Compensation Related Other
Michael Lawrence (Treasurer) $0 $0 $0

Document Links

990
Filed on Nov. 8, 2022

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
XML

Fiscal Year Ending June
2021

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$311,447
Expenses
$272,158
Net Income
$39,289
Net Assets
-$17,326
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $271,444
87.2%
Investment Income $3
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $40,000
12.8%
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $39,375
14.5%
Assets/Debt
Total Assets $7,762
Total Liabilities $25,088
Net Assets -$17,326
Club or Co-Op Income
Initiation Fees & Contributions $0
Income From Public Use of Club Facilities $0
Compensation
Key Employees and Officers Compensation Related Other
Drake Pera (Treasurer) $0 $0 $0
Conor Lieroke (President) $0 $0 $0

Document Links

990
Filed on Nov. 15, 2021

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending June
2020

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$245,043
Expenses
$252,675
Net Income
-$7,632
Net Assets
-$56,613
Notable Sources of Revenue Percent of Total Revenue
Contributions $10,000
4.1%
Program Services $235,037
95.9%
Investment Income $6
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $34,903
13.8%
Assets/Debt
Total Assets $8,311
Total Liabilities $64,924
Net Assets -$56,613
Club or Co-Op Income
Initiation Fees & Contributions $0
Income From Public Use of Club Facilities $0
Compensation
Key Employees and Officers Compensation Related Other
Alex Gibson (President) $0 $0 $0
Coby Contreras (Vice President) $0 $0 $0
Coby Brandt (Treasurer) $0 $0 $0
Dominic Pera (Director) $0 $0 $0
+ View more people

Document Links

990
Filed on Nov. 16, 2020

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
XML

Fiscal Year Ending June
2019

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$292,768
Expenses
$288,655
Net Income
$4,113
Net Assets
-$48,981
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $292,761
100.0%
Investment Income $7
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $53,413
18.5%
Assets/Debt
Total Assets $2,429
Total Liabilities $51,410
Net Assets -$48,981
Club or Co-Op Income
Initiation Fees & Contributions $0
Income From Public Use of Club Facilities $0
Compensation
Key Employees and Officers Compensation Related Other
Alex Gibson (President) $0 $0 $0
Coby Contreras (Vice President) $0 $0 $0
Zach Gipson (Treasurer) $0 $0 $0
Dominic Pera (Director) $0 $0 $0
+ View more people

Document Links

990
Filed on Nov. 15, 2019

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending June
2018

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$270,855
Expenses
$289,266
Net Income
-$18,411
Net Assets
-$53,094
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $270,845
100.0%
Investment Income $10
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $30,270
10.5%
Assets/Debt
Total Assets $2,323
Total Liabilities $55,417
Net Assets -$53,094
Club or Co-Op Income
Initiation Fees & Contributions $0
Income From Public Use of Club Facilities $0
Compensation
Key Employees and Officers Compensation Related Other
Alex Gibson (Commander) $0 $0 $0
Coby Contreras (Lt Commander) $0 $0 $0
Coby Brandt (Treasurer) $0 $0 $0
Dominic Pera (Recorder) $0 $0 $0
Blake Mckernan (Marshal) $0 $0 $0
Bailey Blackstock (Recruitment Cha) $0 $0 $0
Jed Pierson (Chaplain) $0 $0 $0
Dominic Pera (Reporter) $0 $0 $0
Benjamin Stephenson (Alumni Relation) $0 $0 $0
Kyle Gilmer (Sentinel) $0 $0 $0
Davian Martinez (Historian) $0 $0 $0
Bailey Blackstock (Risk Reduction) $0 $0 $0
Louis Weston (House Manager) $0 $0 $0
Cole Garrett (Social Chairman) $0 $0 $0
Blake Mckernan (Lead Chairman) $0 $0 $0
Jed Pierson (Philanthropy) $0 $0 $0
Christopher Rudfelt (Scholarship Cha) $0 $0 $0
+ View more people

Document Links

990
Filed on Nov. 9, 2018

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending June
2017

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$229,911
Expenses
$247,884
Net Income
-$17,973
Net Assets
-$34,683
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $229,902
100.0%
Investment Income $9
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $17,757
7.2%
Assets/Debt
Total Assets $5,419
Total Liabilities $40,102
Net Assets -$34,683
Club or Co-Op Income
Initiation Fees & Contributions $0
Income From Public Use of Club Facilities $0
Compensation
Key Employees and Officers Compensation Related Other
Dalan Kerr (President) $0 $0 $0
Andy Rodriquez (Vice President) $0 $0 $0
Alex Wenker (Treasurer) $0 $0 $0
Austin Wang (Recorder) $0 $0 $0
Kyle Gilmer (Risk Manager) $0 $0 $0
Blake Mckernan (Pledge Marshall) $0 $0 $0
Bailey Blackstock (Rush Chair) $0 $0 $0
Ben Stephenson (Rush Chair) $0 $0 $0
Louis Weston (House Manager) $0 $0 $0
+ View more people

Document Links

990
Filed on Oct. 31, 2017

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending June
2016

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$304,329
Expenses
$265,349
Net Income
$38,980
Net Assets
-$16,710
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $304,318
100.0%
Investment Income $11
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $19,661
7.4%
Assets/Debt
Total Assets $8,454
Total Liabilities $25,164
Net Assets -$16,710
Club or Co-Op Income
Initiation Fees & Contributions $0
Income From Public Use of Club Facilities $0
Compensation
Key Employees and Officers Compensation Related Other
Briggs Jackson (President) $0 $0 $0
Scott French (Vice President) $0 $0 $0
Riley Smith (Treasurer) $0 $0 $0
Alex Wenker (Recorder) $0 $0 $0
Cody Frei (Candidate Educa) $0 $0 $0
+ View more people

Document Links

990
Filed on Oct. 31, 2016

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending June
2015

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$265,863
Expenses
$259,892
Net Income
$5,971
Net Assets
-$55,690
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $265,853
100.0%
Investment Income $10
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $16,796
6.5%
Assets/Debt
Total Assets $3,436
Total Liabilities $59,126
Net Assets -$55,690
Club or Co-Op Income
Initiation Fees & Contributions $0
Income From Public Use of Club Facilities $0
Compensation
Key Employees and Officers Compensation Related Other
Riley Smith (Eminent Command) $0 $0 $0
Darren Damon (Lt Commander) $0 $0 $0
Colin Pate (Lt Commander Ii) $0 $0 $0
Scott French (Treasurer) $0 $0 $0
Owen Strobel (Recorder) $0 $0 $0
Craig Bennett (Rush Chairman) $0 $0 $0
Daniel France (Scholarship Cha) $0 $0 $0
Gabe Kelley (Rush Chairman) $0 $0 $0
Frederick Taylor (Candidate Marsh) $0 $0 $0
Tucker Forbush (House Manager) $0 $0 $0
+ View more people

Document Links

990
Filed on Nov. 12, 2015

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending June
2014

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$257,136
Expenses
$288,659
Net Income
-$31,523
Net Assets
-$61,661
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $257,127
100.0%
Investment Income $9
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $8,136
2.8%
Assets/Debt
Total Assets $6,236
Total Liabilities $67,897
Net Assets -$61,661
Club or Co-Op Income
Initiation Fees & Contributions $0
Income From Public Use of Club Facilities $0
Compensation
Key Employees and Officers Compensation Related Other
Josh Newcomb (Recorder) $0 $0 $0
Landon Howell (Pledge Marshall) $0 $0 $0
Will Deviney (Risk Reduction) $0 $0 $0
Nick Mulloy (President) $0 $0 $0
Jack Hermann (Vice President) $0 $0 $0
Atom Guerra (Vice President) $0 $0 $0
Austin Wahl (Treasurer) $0 $0 $0
+ View more people

Document Links

990
Filed on Nov. 17, 2014

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending June
2013

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$278,774
Expenses
$299,666
Net Income
-$20,892
Net Assets
-$30,138
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $278,755
100.0%
Investment Income $19
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $15,846
5.3%
Assets/Debt
Total Assets $10,740
Total Liabilities $40,878
Net Assets -$30,138
Club or Co-Op Income
Initiation Fees & Contributions $0
Income From Public Use of Club Facilities $0

Document Links

990
Filed on Jan. 3, 2014

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending June
2012

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$302,953
Expenses
$310,988
Net Income
-$8,035
Net Assets
-$9,246
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $302,929
100.0%
Investment Income $24
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $26,680
8.6%
Assets/Debt
Total Assets $5,754
Total Liabilities $15,000
Net Assets -$9,246
Club or Co-Op Income
Initiation Fees & Contributions $0
Income From Public Use of Club Facilities $0

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending June
2011

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$319,212
Expenses
$325,168
Net Income
-$5,956
Net Assets
-$1,211
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $319,164
100.0%
Investment Income $48
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $26,364
8.1%
Assets/Debt
Total Assets $380
Total Liabilities $1,591
Net Assets -$1,211
Club or Co-Op Income
Initiation Fees & Contributions $0
Income From Public Use of Club Facilities $0

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending June
2010

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990-EZ

Short form tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending June
2009

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990-EZ

Short form tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending June
2008

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending June
2007

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending June
2006

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending June
2005

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

About This Data

Nonprofit Explorer includes summary data for nonprofit tax returns and full Form 990 documents, in both PDF and digital formats.

The summary data contains information processed by the IRS during the 2012-2019 calendar years; this generally consists of filings for the 2011-2018 fiscal years, but may include older records. This data release includes only a subset of what can be found in the full Form 990s.

In addition to the raw summary data, we link to PDFs and digital copies of full Form 990 documents wherever possible. This consists of separate releases by the IRS of Form 990 documents processed by the agency, which we update regularly.

We also link to copies of audits nonprofit organizations that spent $750,000 or more in Federal grant money in a single fiscal year since 2016. These audits are copied from the Federal Audit Clearinghouse.

Which Organizations Are Here?

Every organization that has been recognized as tax exempt by the IRS has to file Form 990 every year, unless they make less than $200,000 in revenue and have less than $500,000 in assets, in which case they have to file form 990-EZ. Organizations making less than $50,000 don’t have to file either form but do have to let the IRS they’re still in business via a Form 990N "e-Postcard."

Nonprofit Explorer has organizations claiming tax exemption in each of the 27 subsections of the 501(c) section of the tax code, and which have filed a Form 990, Form 990EZ or Form 990PF. Taxable trusts and private foundations that are required to file a form 990PF are also included. Small organizations filing a Form 990N "e-Postcard" are not included in this data.

Types of Nonprofits

There are 27 nonprofit designations based on the numbered subsections of section 501(c) of the tax code. See the list »

Get the Data

For those interested in acquiring the original data from the source, here’s where our data comes from:

  • Raw filing data. Includes EINs and summary financials as structured data.
  • Exempt Organization profiles. Includes organization names, addresses, etc. You can merge this with the raw filing data using EIN numbers.
  • Form 990 documents. Prior to 2017, these documents were obtained and processed by Public.Resource.org and ProPublica. Bulk PDF downloads since 2017 are available from the IRS.
  • Form 990 documents as XML files. Includes complete filing data (financial details, names of officers, tax schedules, etc.) in machine-readable format. Only available for electronically filed documents. Electronic data released prior to October 2021 is also available through Amazon Web Services.
  • Audits. PDFs of single or program-specific audits for nonprofit organizations that spent $750,000 or more in Federal grant money in a single fiscal year. Available for fiscal year 2015 and later.

API

The data powering this website is available programmatically, via an API. Read the API documentation »

Byline

By Andrea Suozzo, Alec Glassford and Ash Ngu, ProPublica, and Brandon Roberts, Special to ProPublica.
Design by Jeff Frankl. Additional development by Ken Schwencke, Mike Tigas, and Sisi Wei.

E-file viewer adapted from IRS e-File Viewer by Ben Getson. Code for scraping audit documents adapated from Govwiki.

Updated