﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2024v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2025-10-21T12:40:56-04:00</ReturnTs>
    <TaxPeriodEndDt>2024-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>843878541</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>AARON J SPARROW CPA PLLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>3750 EVANS ST STE B</AddressLine1Txt>
        <CityNm>GREENVILLE</CityNm>
        <StateAbbreviationCd>NC</StateAbbreviationCd>
        <ZIPCd>278345412</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>562236639</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>THETA PI OF KAPPA SIGMA ALUMNI</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>ASSOCIATION INC</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>THET</BusinessNameControlTxt>
      <PhoneNum>2529029654</PhoneNum>
      <USAddress>
        <AddressLine1Txt>POST OFFICE BOX 4084</AddressLine1Txt>
        <CityNm>GREENVILLE</CityNm>
        <StateAbbreviationCd>NC</StateAbbreviationCd>
        <ZIPCd>27836</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>CHARLES HARZ</PersonNm>
      <PersonTitleTxt>SECRETARY / TREASURE</PersonTitleTxt>
      <PhoneNum>2529029654</PhoneNum>
      <SignatureDt>2025-10-10</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>AARON J SPARROW</PreparerPersonNm>
      <PTIN>P01423469</PTIN>
      <PhoneNum>2526898181</PhoneNum>
      <PreparationDt>2025-10-10</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="2">
    <IRS990EZ documentId="RetDoc2" referenceDocumentId="RetDoc3">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501cInd organization501cTypeTxt="7">X</Organization501cInd>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>53838</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ProgramServiceRevenueAmt>53834</ProgramServiceRevenueAmt>
      <InvestmentIncomeAmt>4</InvestmentIncomeAmt>
      <TotalRevenueAmt>53838</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>1867</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>58122</OccupancyRentUtltsAndMaintAmt>
      <PrintingPublicationsPostageAmt>200</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>9646</OtherExpensesTotalAmt>
      <TotalExpensesAmt>69835</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-15997</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>219335</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>203338</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>10182</BOYAmt>
        <EOYAmt>9038</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <LandAndBuildingsGrp>
        <BOYAmt>118415</BOYAmt>
        <EOYAmt>107516</EOYAmt>
      </LandAndBuildingsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>90738</BOYAmt>
        <EOYAmt>86784</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>219335</BOYAmt>
        <EOYAmt>203338</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>219335</BOYAmt>
        <EOYAmt>203338</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>SPIRITUAL, INTELLECTUAL, SOCIAL, &amp; PHYSICAL WELFARE OF BROTHERS AND PLEDGES OF KAPPA SIGMA FRATERNITY LOCATED AT THE EAST CAROLINA UNIVERSITY CAMPUS IN GREENVILLE, NORTH CAROLINA.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>THE ORGANIZATION OWNS &amp; MANAGES REAL PROPERTY USED BY KAPPA SIGMA FRATERNITY BROTHERS ENROLLED AT EAST CAROLINA UNIVERSITY LOCATED IN GREENVILLE, NC.</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>RENTAL INCOME AND FEES COLLECTED FROM FRATERNITY BROTHERS/STUDENTS IS USED TO PAY FOR REPAIRS, MAINTENANCE, INSURANCE, PROPERTY TAXES, AND MAKE MORTGAGE PAYMENTS AND CAPITAL IMPROVEMENTS.</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JOHN STALEY</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>BRANDON COMEAUZ</PersonNm>
        <TitleTxt>VICE PRESIDE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CHARLES HARZ</PersonNm>
        <TitleTxt>SECRETARY /</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</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>CHARLES HARZ</PersonNm>
        <USAddress>
          <AddressLine1Txt>404 MARTINSBOROUGH ROAD</AddressLine1Txt>
          <CityNm>GREENVILLE</CityNm>
          <StateAbbreviationCd>NC</StateAbbreviationCd>
          <ZIPCd>27858</ZIPCd>
        </USAddress>
        <PhoneNum>2529029654</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="RetDoc3">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES OFFICE SUPPLIES 108 TRAVEL 3,418 MEETINGS 1,199 INSURANCE AND BOND 967 NON-INVESTMENT DEPRECIATION 3,954 TOTAL 9,646</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 24</FormAndLineReferenceDesc>
        <ExplanationTxt>108,745 108,745 LESS ACCUMULATED DEPRECIATION 18,007 21,961 TOTAL 90,738 86,784</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>SPIRITUAL, INTELLECTUAL, SOCIAL, &amp; PHYSICAL WELFARE OF BROTHERS AND PLEDGES OF KAPPA SIGMA FRATERNITY LOCATED AT THE EAST CAROLINA UNIVERSITY CAMPUS IN GREENVILLE, NORTH CAROLINA.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>