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    <ReturnTs>2024-03-28T21:28:01Z</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>521235004</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>SIGMA PHI EPSILON FRATERNITY INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>SIGM</BusinessNameControlTxt>
      <PhoneNum>3142505501</PhoneNum>
      <USAddress>
        <AddressLine1Txt>1309 S Florence</AddressLine1Txt>
        <CityNm>Kirksville</CityNm>
        <StateAbbreviationCd>MO</StateAbbreviationCd>
        <ZIPCd>63501</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>Jack Ronald Bryan</PersonNm>
      <PersonTitleTxt>Vice President of Finance</PersonTitleTxt>
      <PhoneNum>3142505501</PhoneNum>
      <SignatureDt>2024-03-28</SignatureDt>
    </BusinessOfficerGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
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    <IRS990EZ documentId="SIMPLE990" documentName="IRS990EZ" referenceDocumentName="IRS990ScheduleO ReasonableCauseExplanation TransfersPersonalBenefitsContractsDeclaration BinaryAttachment">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <WebsiteAddressTxt>https://trumanstate.sigep.org/</WebsiteAddressTxt>
      <Organization501cInd organization501cTypeTxt="7">X</Organization501cInd>
      <TypeOfOrganizationOtherInd>X</TypeOfOrganizationOtherInd>
      <TypeOfOrganizationOtherDesc>Fraternity</TypeOfOrganizationOtherDesc>
      <GrossReceiptsAmt>101790</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>750</ContributionsGiftsGrantsEtcAmt>
      <MembershipDuesAmt>33500</MembershipDuesAmt>
      <FundraisingGrossIncomeAmt fndrsngEventContriPrevRptAmt="750" referenceDocumentName="IRS990ScheduleG">640</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>424</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>216</SpecialEventsNetIncomeLossAmt>
      <GrossSalesOfInventoryAmt>1500</GrossSalesOfInventoryAmt>
      <CostOfGoodsSoldAmt>1989</CostOfGoodsSoldAmt>
      <GrossProfitLossSlsOfInvntryAmt>-489</GrossProfitLossSlsOfInvntryAmt>
      <OtherRevenueTotalAmt>65400</OtherRevenueTotalAmt>
      <TotalRevenueAmt>99377</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>18720</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>70900</OccupancyRentUtltsAndMaintAmt>
      <OtherExpensesTotalAmt>8000</OtherExpensesTotalAmt>
      <TotalExpensesAmt>97620</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>1757</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>0</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>1757</NetAssetsOrFundBalancesEOYAmt>
      <Form990TotalAssetsGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>The primary purpose of the organization is to build balanced men through brotherhood, education, philanthropy, and service. The organization has no profit and all income goes toward insurance from nationals, philanthropy, service, and other fraternal costs. We log numerous hours of community service and donate thousands in philanthropy yearly.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Mom's weekend Mom's weekend is used as a way to raise money for the chapter. The mom's bring baskets as donations and they are bid on by members of the chapter. The money raised goes to the brotherhood fund of the chapter which is used to help members to pay does who are financially struggling.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>750</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>0</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Festa's Fall Festival The chapter hosted an event to raise money for Oral Cancer. Our old chapter advisor passed away from oral cancer so the event is done to honor him. 2023's event was the 6th annual Festa's Fall Festival. There were approximately 80 people at the event.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>640</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>424</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>424</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Dreston Hoffman</PersonNm>
        <TitleTxt>Chaplain</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Caleb Day</PersonNm>
        <TitleTxt>Member Development</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Jake Higgs</PersonNm>
        <TitleTxt>President</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>10.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Ben Harris</PersonNm>
        <TitleTxt>Recruitment</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>8.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd referenceDocumentName="IRS990ScheduleC">false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd referenceDocumentName="IRS990ScheduleN BinaryAttachment">false</OrganizationDissolvedEtcInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <InitiationFeesAndCapContriAmt>8700</InitiationFeesAndCapContriAmt>
      <GrossReceiptsForPublicUseAmt>0</GrossReceiptsForPublicUseAmt>
      <BooksInCareOfDetail>
        <PersonNm>Jack Ronald Bryan</PersonNm>
        <USAddress>
          <AddressLine1Txt>1309 South Florence Street</AddressLine1Txt>
          <CityNm>Kirksville</CityNm>
          <StateAbbreviationCd>MO</StateAbbreviationCd>
          <ZIPCd>63501</ZIPCd>
        </USAddress>
        <PhoneNum>3142505501</PhoneNum>
      </BooksInCareOfDetail>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <OtherEmployeePaidOver100kCnt>0</OtherEmployeePaidOver100kCnt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <CntrctRcvdGreaterThan100KCnt>0</CntrctRcvdGreaterThan100KCnt>
    </IRS990EZ>
    <IRS990ScheduleB documentId="ScheduleB" documentName="IRS990ScheduleB">
      <ContributorInformationGrp>
        <ContributorNum>RESTRICTED</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorUSAddress>
        <TotalContributionsAmt>RESTRICTED</TotalContributionsAmt>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <IRS990ScheduleO documentId="ScheduleO" documentName="IRS990ScheduleO">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Expenses related to recruitment, brotherhood, education, and membership development</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I, Line 8</FormAndLineReferenceDesc>
        <ExplanationTxt>Rent payments for chapter facility</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
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