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    <ReturnTs>2025-04-07T18:04:45-07:00</ReturnTs>
    <TaxPeriodEndDt>2024-12-31</TaxPeriodEndDt>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-01-01</TaxPeriodBeginDt>
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      <BusinessName>
        <BusinessNameLine1Txt>SIGMA PHI EPSILON FRATERNITY INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>SIGM</BusinessNameControlTxt>
      <PhoneNum>7799518550</PhoneNum>
      <USAddress>
        <AddressLine1Txt>705 Mound Street</AddressLine1Txt>
        <CityNm>Valparaiso</CityNm>
        <StateAbbreviationCd>IN</StateAbbreviationCd>
        <ZIPCd>46383</ZIPCd>
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    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>Zachary Zawila</PersonNm>
      <PersonTitleTxt>VP Finance</PersonTitleTxt>
      <PhoneNum>7739518550</PhoneNum>
      <SignatureDt>2025-04-07</SignatureDt>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>1</IRSResponsiblePrtyInfoCurrInd>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
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      <GroupExemptionNum>0309</GroupExemptionNum>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>valparaiso.sigep.org</WebsiteAddressTxt>
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      <MembershipDuesAmt>75948</MembershipDuesAmt>
      <InvestmentIncomeAmt>249</InvestmentIncomeAmt>
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      <CostOrOtherBasisExpenseSaleAmt>0</CostOrOtherBasisExpenseSaleAmt>
      <GainOrLossFromSaleOfAssetsAmt>0</GainOrLossFromSaleOfAssetsAmt>
      <GamingGrossIncomeAmt>0</GamingGrossIncomeAmt>
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      <SpecialEventsDirectExpensesAmt>0</SpecialEventsDirectExpensesAmt>
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      <TotalRevenueAmt>76197</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>0</GrantsAndSimilarAmountsPaidAmt>
      <BenefitsPaidToOrForMembersAmt>0</BenefitsPaidToOrForMembersAmt>
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      <PrintingPublicationsPostageAmt>0</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>77020</OtherExpensesTotalAmt>
      <TotalExpensesAmt>77020</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-823</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>16512</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>15689</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>16512</BOYAmt>
        <EOYAmt>15689</EOYAmt>
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      <LandAndBuildingsGrp>
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        <EOYAmt>0</EOYAmt>
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      <OtherAssetsTotalDetail>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>16512</BOYAmt>
        <EOYAmt>15689</EOYAmt>
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      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
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        <BOYAmt>16512</BOYAmt>
        <EOYAmt>15689</EOYAmt>
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      <PrimaryExemptPurposeTxt>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.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>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.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>0</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>32235</ProgramServiceExpensesAmt>
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      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>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.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>0</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>11206</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>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.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>0</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>2120</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>45561</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Zachary Nielsen</PersonNm>
        <TitleTxt>President</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>10</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Antonio Serrano</PersonNm>
        <TitleTxt>VP Programming</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>10</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Zachary Zawila</PersonNm>
        <TitleTxt>VP Finance</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>10</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Mason Tulacz</PersonNm>
        <TitleTxt>VP Member Development</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>10</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Jack Unger</PersonNm>
        <TitleTxt>VP Recruitment</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>10</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
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      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Kevin Koenig</PersonNm>
        <TitleTxt>Chaplain</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>10</AverageHrsPerWkDevotedToPosRt>
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      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Owen Galicia</PersonNm>
        <TitleTxt>VP SigEp Learning Community</TitleTxt>
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        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Owen Stine</PersonNm>
        <TitleTxt>VP Communications</TitleTxt>
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      <MadeLoansToFromOfficersInd>0</MadeLoansToFromOfficersInd>
      <InitiationFeesAndCapContriAmt>75948</InitiationFeesAndCapContriAmt>
      <GrossReceiptsForPublicUseAmt>0</GrossReceiptsForPublicUseAmt>
      <ProhibitedTaxShelterTransInd>0</ProhibitedTaxShelterTransInd>
      <StatesWhereCopyOfReturnIsFldCd>IN</StatesWhereCopyOfReturnIsFldCd>
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        <PersonNm>Zachary Zawila</PersonNm>
        <USAddress>
          <AddressLine1Txt>705 Mound Street</AddressLine1Txt>
          <CityNm>Valparaiso</CityNm>
          <StateAbbreviationCd>IN</StateAbbreviationCd>
          <ZIPCd>46383</ZIPCd>
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        <PhoneNum>7739518550</PhoneNum>
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      <ForeignOfficeInd>0</ForeignOfficeInd>
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      <OperateHospitalInd>0</OperateHospitalInd>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Header, Line A</FormAndLineReferenceDesc>
        <ExplanationTxt>Form 990-EZ, Part I, Line 16 - The expenses totaling 77,020 Dollars are directly related to the primary mission of Sigma Phi Epsilon; this includes philanthropic participation in the university and city community, recruitment events to increase membership in Sigma Phi Epsilon, membership events that build our members academically, physically, and spiritually, as well as miscellaneous expenses to ensure the chapter can run without issue or impact.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>As said in Schedule O.</ExplanationTxt>
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