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SIGMA PHI EPSILON FRATERNITY INC

EIN 35-6067823 VALPARAISO, IN

Revenue 2025
$81,675
Expenses 2025
$77,283

Program services were 47.7% of total expenses calculated — Part III's total program service expenses over total expenses, both as filed.

As filed

Subsection
07
Classification
1000
Street
705 MOUND ST

These codes are the IRS's own and are shown exactly as filed. What each one means is in the Business Master File documentation (opens in a new tab).

Group exemption

A subordinate covered by the group exemption of SIGMA PHI EPSILON FRATERNITY INC (EIN 54-0379370). matched by us

The IRS lists each organization's group exemption number; we match a subordinate to its central organization by that number and the affiliation code the IRS assigns.

Mission and programs · 2025

Primary exempt purpose

Promote the ideals of sound mind, sound body, and sound spirit through the fostering of an environment that promotes education, fraternalism, and high level of achievement.

  • National Headquarters Dues and Insurance- Payment to the national fraternity is necessary for the status of a local chapter to be in good standing. These dues and insurance allow for our local chapter to participate in national retreats as well as to receive programming and events from the national fraternity.

    Expenses $29,199

  • Programming- Events held by our local chapter allow us to promote our mission statement and ideals to the university and community, as well as maintain social, academic, and recruitment events for members in the chapter.

    Expenses $7,152

  • Recruitment- Members that utilize these funds for recruitment allow for the chapter to continue to thrive and receive more new members year over year. Recruitment funds further allow us to host events outside of the university to meet potential new members on a one-on-one basis.

    Expenses $532

As filed on the 2025 return.

Officers and directors · 2025

As listed in Part VII of the 2025 return, in the order the filer printed them. Each return names its own; this is not a roster the organization keeps with us.

  • Jack Unger

    President

    Total calculated
    $0
    Hours/week
    10
  • Cody Rushbolt

    VP Programming

    Total calculated
    $0
    Hours/week
    10
  • Max Johnson

    VP Finance

    Total calculated
    $0
    Hours/week
    10
  • Owen Galicia

    VP Member Development

    Total calculated
    $0
    Hours/week
    10
  • Benjamin Tieman

    VP Recruitment

    Total calculated
    $0
    Hours/week
    10
  • Luke Nieman

    Chaplain

    Total calculated
    $0
    Hours/week
    10
  • Peter Gudinas

    VP SigEp Learning Community

    Total calculated
    $0
    Hours/week
    10
  • Jack Maguie

    VP Communications

    Total calculated
    $0
    Hours/week
    10

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. Earlier years are each on their own filing page.

Filings

  • 2025
    Revenue
    $81,675
    Expenses
    $77,283
    Contributions
    $0
    Grants paid
    $0
  • 2024
    Revenue
    $76,197
    Expenses
    $77,020
    Contributions
    $0
    Grants paid
    $0
  • 2023
    Revenue
    $89,239
    Expenses
    $81,007
    Contributions
    $0
    Grants paid
    $0
  • 2022
    Revenue
    $111,860
    Expenses
    $135,748
    Contributions
    $0
    Grants paid
    $0

The four totals the IRS asks for on Part I of the Form 990, as filed. A dash means the figure was not present on the return — not that it was zero.

Other returns filed

  • 2021 · 990

    Revenue
    $197,993
    Expenses
    $194,039
    Assets (EOY)
    $76,863
  • 2020 · 990

    Revenue
    $187,180
    Expenses
    $179,947
    Assets (EOY)
    $81,324

Nonprofiteer parses Forms 990, 990-EZ and 990-PF, in a window of recent tax years. These returns are recorded from the IRS e-file index, so their figures were extracted by that index rather than read from the return here — treat them as a different source from the filings above, not as more of the same record. A dash means the index carries no figure; Form 990-T listings carry none at all.

Form 990-N e-Postcard, tax year 2025

Tax period
1 January 2025 to 31 December 2025
Principal officer
Max Johnson
Mailing address
705 MOUND STVALPARAISO IN 463836503

As filed, from the IRS e-Postcard file of 26 October 2026. The IRS publishes only each organization's most recent postcard, so earlier years are not shown. A 990-N carries no financial detail. The postcard also gives the principal officer's address, which is not shown here.

Grants made

No itemized grants to organizations. Schedule I is filed only by organizations that granted more than $5,000 to a recipient, so most filers have none.

Grants received

No itemized grant names this organization as a recipient. Only grants over $5,000 are itemized, and only by filers of the full Form 990.

Other IRS files

Auto-Revocation List

Not listed. The IRS publishes this list for organizations whose exemption was automatically revoked for failing to file for three consecutive years.

Publication 78

Not present in the most recent drop.

These are two separate IRS files on two separate schedules, shown as published and not reconciled with each other. Neither is a statement about whether a contribution is deductible today: 19,245 organizations appear in Publication 78 while the IRS's own revocation file lists them as currently revoked, more than half of those revoked before 2019. Absence from Publication 78 is evidence of nothing, and presence is not evidence either. Verify current status with the IRS before relying on it.

What this page reflects

The registration facts above come from the IRS Business Master File published 13 October 2026 and read 29 October 2026, for every organization at once. Returns through tax year 2025, the newest we have parsed for this organization.