Form 990 for tax year 2025
Filed by SIGMA PHI EPSILON FRATERNITY INC.
Totals
- Total revenue
- $803,406
- Total expenses
- $819,789
- Contributions and grants received
- $803,406
- Grants paid
- $0
- Program service revenue
- $0
- Investment income
- $0
- Other revenue
- $0
- Total assets, end of year
- $73,460
- Total liabilities, end of year
- $73,148
- Net assets or fund balances, end of year
- $312
- Program services expenses (Part IX)
- $819,789
- Management and general expenses
- $0
- Fundraising expenses
- $0
- Program service expenses (Part III)
- $819,789
Program services were 100.0% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.
Line items
Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.
Revenue
Part VIII, the statement of revenue.
-
1b · Membership dues
$803,406
-
11d · All other revenue
total $0 · related or exempt $0 · unrelated business $0 · excluded $0
-
11e · Other revenue, total
$0
Functional expenses
Part IX, the statement of functional expenses.
-
11c · Fees: accounting
total $10,600 · program services $10,600 · management and general $0 · fundraising $0
-
13 · Office expenses
total $2,991 · program services $2,991 · management and general $0 · fundraising $0
-
16 · Occupancy
total $615,868 · program services $615,868 · management and general $0 · fundraising $0
-
21 · Payments to affiliates
total $64,423 · program services $64,423 · management and general $0 · fundraising $0
-
24e · All other expenses
total $125,907 · program services $125,907 · management and general $0 · fundraising $0
Balance sheet
Part X, book values.
-
1 · Cash, non-interest-bearing
beginning of year $14,954 · end of year $37,860
-
4 · Accounts receivable
beginning of year $0 · end of year $35,600
-
25 · Other liabilities
beginning of year $0 · end of year $73,148
-
31 · Retained earnings, endowment or other funds
beginning of year $14,954 · end of year $312
Mission and programs · 2025
Mission
Local chapter of national collect fraternity providing room and board, meeting facilities, and social activities for members only.
-
Chapter
Expenses $129,708
-
National
Expenses $64,422
-
House
Expenses $625,659
As filed on the 2025 return.
Listed in Part VII
-
Nicholas Lamb
President
- Total calculated
- $0
- Hours/week
- 2
-
Jack Kennedy
Co-Treasurer
- Total calculated
- $0
- Hours/week
- 2
-
Elijah Randle
Co-Treasurer
- Total calculated
- $0
Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those.
Grants on this return
No itemized grants to organizations on this return.
Related organizations on this return
Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.
-
California Omicron of SIGEP AVC Inc
501(c)(7) · Holding lease to local chapter of college fraternity
Directly controlled by No
Provenance
- Return type
- form_990
- Tax year
- 2025
- Filed
- 28 July 2026
- IRS schema version
- 2025v4.1
- Source object
- 202622099349301677
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