﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2023v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-11-08T13:02:01-05:00</ReturnTs>
    <TaxPeriodEndDt>2024-06-30</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>475648183</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>KIRBY &amp; MOORE LLP</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>1020 COLLEGE STREET</AddressLine1Txt>
        <CityNm>BOWLING GREEN</CityNm>
        <StateAbbreviationCd>KY</StateAbbreviationCd>
        <ZIPCd>42101</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-07-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>616038482</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>SIGMA ALPHA EPSILON</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>KENTUCKY BETA CHAPTER</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>SIGM</BusinessNameControlTxt>
      <PhoneNum>2707920747</PhoneNum>
      <USAddress>
        <AddressLine1Txt>754 SHETLAND AVE</AddressLine1Txt>
        <CityNm>BOWLING GREEN</CityNm>
        <StateAbbreviationCd>KY</StateAbbreviationCd>
        <ZIPCd>42103</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>RANDY SCHOCKE</PersonNm>
      <PersonTitleTxt>CHAPTER ADVISOR</PersonTitleTxt>
      <PhoneNum>6159340866</PhoneNum>
      <SignatureDt>2024-11-05</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>false</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>STEVEN A MOORE</PreparerPersonNm>
      <PTIN>P00390097</PTIN>
      <PhoneNum>2707825488</PhoneNum>
      <PreparationDt>2024-11-05</PreparationDt>
      <SelfEmployedInd>X</SelfEmployedInd>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-10-15 13:58:12Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="2">
    <IRS990EZ documentId="RetDoc1" referenceDocumentId="RetDoc2">
      <GroupExemptionNum>0228</GroupExemptionNum>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501cInd organization501cTypeTxt="7">X</Organization501cInd>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>102575</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <MembershipDuesAmt>102575</MembershipDuesAmt>
      <TotalRevenueAmt>102575</TotalRevenueAmt>
      <OtherExpensesTotalAmt>101552</OtherExpensesTotalAmt>
      <TotalExpensesAmt>101552</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>1023</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>473</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>1496</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>473</BOYAmt>
        <EOYAmt>1496</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>473</BOYAmt>
        <EOYAmt>1496</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>473</BOYAmt>
        <EOYAmt>1496</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>SOCIAL FRATERNITY ON THE CAMPUS OF WESTERN KENTUCKY UNIVERSITY.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>SOCIAL FRATERNITY OPERATING FOR THE BENEFIT OF APPROXIMATELY 80 MEMBERS.</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>SOCIAL FRATERNITY OPERATING FOR THE BENEFIT OF APPROXIMATELY 80 MEMBERS.</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MARIO CARUSO</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>15.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>EVAN PYLE</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>15.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>RANDY SCHOCKE</PersonNm>
        <TitleTxt>CHAPTER ADVI</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>10.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <InitiationFeesAndCapContriAmt>0</InitiationFeesAndCapContriAmt>
      <GrossReceiptsForPublicUseAmt>0</GrossReceiptsForPublicUseAmt>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>EVAN PYLE</PersonNm>
        <USAddress>
          <AddressLine1Txt>300 ALUMNI DRIVE</AddressLine1Txt>
          <CityNm>BOWLING GREEN</CityNm>
          <StateAbbreviationCd>KY</StateAbbreviationCd>
          <ZIPCd>42101</ZIPCd>
        </USAddress>
        <PhoneNum>2707920747</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
    </IRS990EZ>
    <IRS990ScheduleO documentId="RetDoc2">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES OFFICE EXPENSE 2,369 COMPOSITES 1,742 DONATIONS/PHILANTHROPY 7,635 FEES 691 GAS/AUTO 15 HOMECOMING 2,038 MISCELLANEOUS 890 NATIONAL DUES/INSURANCE 30,738 PARLOR FEES 36,625 REPAIRS &amp; MAINTENANCE 847 RUSH 6,120 SOCIAL 6,821 T SHIRTS 2,567 SUPPLIES 408 FALL FORMAL 1,722 MEALS &amp; ENTERTAINMENT 324 TOTAL 101,552</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 24</FormAndLineReferenceDesc>
        <ExplanationTxt>950 950 LESS ACCUMULATED DEPRECIATION 950 950 TOTAL 0 0</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 31</FormAndLineReferenceDesc>
        <ExplanationTxt>SOCIAL FRATERNITY OPERATING FOR THE BENEFIT OF APPROXIMATELY 80 MEMBERS.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>