SIGMA NU HOLDING ASSOCIATION

🔒

Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

Sign in with your work email to view Tuckman-Chang indicators

Financial Trends

Organization Details

Formation Year

1926

Legal Domicile

Principal Officer

BRIAN LIMBORG

Phone

6126245015

Tax Period

2024-07-01 to 2025-06-30

SIGMA NU HOLDING ASSOCIATION, founded in 1926, is a micro nonprofit that reported $77K in total revenue in fiscal year 2024. Revenue fell 45% from the prior year — a significant decline worth monitoring. Expenses of $132K exceeded revenue, resulting in a 72% operating deficit.

Mission

SEE PART III, LINE 4A

Program Service Accomplishments

Program 1

TO PROVIDE, OPERATE AND MAINTAIN HOUSING AND OTHER FACILITIES FOR THE USE AND BENEFIT OF THE GAMMA TAU CHAPTER OF SIGMA NU FRATERNITY AT THE UNIVERSITY OF MINNESOTA. THIS INCLUDES BOTH UNDERGRADUATE MEMBERS AND THEIR GUESTS AS WELL AS TO AID, FOSTER AND PROMOTE THE EDUCATION, HEALTH, SAFETY AND GENERAL WELFARE OF THE MEMBERS OF THE GAMMA TAU CHAPTER OF SIGMA NU FRATERNITY. SIGMA NU HOLDING ASSOCIATION ALSO AIDS, FOSTERS AND PROMOTES THE ESTABLISHMENT AND MAINTENANCE OF THE SIGMA NU FRATERNITY HOUSE AT THE U OF MN.

🔒

Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

Sign in to view Trantor Score and financial metrics

Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $76,550

Investment Income $0

Other Revenue $0

TOTAL REVENUE $76,550

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Other Expenses $131,936

TOTAL EXPENSES $131,936

Year-over-Year Comparison

	2024	2023	Change
Revenue	$76,550	$138,775	-0.4%
Expenses	$131,936	$104,317	+0.3%
Net Income	$-55,386	$34,458	-2.6%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

🔒

Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

Sign in to view all financial metrics

Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

N/A

Volunteers

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
BRIAN LIMBORG	PRESIDENT	1.00	Officer Director	$0	$0	$0
THOMAS BYMARK	VICE PRESIDENT	1.00	Officer Director	$0	$0	$0
DREW BREDESON	SECRETARY	1.00	Officer Director	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	$76,550	$131,936	$625,097	$-55,386
2024	$138,775	$104,317	$705,902	$34,458
2023	$134,975	$116,574	$698,653	$18,401
2022	$130,300	$113,272	$690,772	$17,028
2021	$124,230	$101,685	$699,704	$22,545
2020	$118,300	$105,320	$687,369	$12,980