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    <ReturnTs>2025-03-19T00:36:56Z</ReturnTs>
    <TaxPeriodEndDt>2024-12-31</TaxPeriodEndDt>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>521235004</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>SIGMA PHI EPSILON FRATERNITY INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>SIGM</BusinessNameControlTxt>
      <PhoneNum>3148357848</PhoneNum>
      <USAddress>
        <AddressLine1Txt>1309 S Florence</AddressLine1Txt>
        <CityNm>Kirksville</CityNm>
        <StateAbbreviationCd>MO</StateAbbreviationCd>
        <ZIPCd>63501</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>Andrew Nenninger</PersonNm>
      <PersonTitleTxt>Vice President of Finance</PersonTitleTxt>
      <PhoneNum>3148357848</PhoneNum>
      <SignatureDt>2025-03-19</SignatureDt>
    </BusinessOfficerGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
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      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <WebsiteAddressTxt>https://trumanstate.sigep.org/</WebsiteAddressTxt>
      <Organization501cInd organization501cTypeTxt="7">X</Organization501cInd>
      <TypeOfOrganizationOtherInd>X</TypeOfOrganizationOtherInd>
      <TypeOfOrganizationOtherDesc>Fraternity</TypeOfOrganizationOtherDesc>
      <GrossReceiptsAmt>123275</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>3254</ContributionsGiftsGrantsEtcAmt>
      <MembershipDuesAmt>46471</MembershipDuesAmt>
      <FundraisingGrossIncomeAmt fndrsngEventContriPrevRptAmt="3254" referenceDocumentName="IRS990ScheduleG">0</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>550</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>-550</SpecialEventsNetIncomeLossAmt>
      <GrossSalesOfInventoryAmt>2050</GrossSalesOfInventoryAmt>
      <CostOfGoodsSoldAmt>1662</CostOfGoodsSoldAmt>
      <GrossProfitLossSlsOfInvntryAmt>388</GrossProfitLossSlsOfInvntryAmt>
      <OtherRevenueTotalAmt>71500</OtherRevenueTotalAmt>
      <TotalRevenueAmt>121063</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>29417</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>77000</OccupancyRentUtltsAndMaintAmt>
      <OtherExpensesTotalAmt>14900</OtherExpensesTotalAmt>
      <TotalExpensesAmt>121317</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-254</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>0</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>-254</NetAssetsOrFundBalancesEOYAmt>
      <Form990TotalAssetsGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
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      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>The primary purpose of the Fraternity is to build balanced men through brotherhood, education, philanthropy, and service. We have no profit and all of our income goes towards membership collections for insurance from our Nationals, philanthropy, service, etc. We give to our community and notable causes, logging hundreds of hours of service and thousands of dollars in philanthropy over the years.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Festa's Runathon: We held a fundraiser where people donated money for our members to run miles and we donated the money to Oral Cancer research. Our previous chapter advisor passed away from oral cancer and we have hosted a philanthropy event to help raise money for the foundation for multiple years.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>2379</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>0</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Mom's Weekend: All of the moms of the members come to the university for a weekend and we host a small auction of baskets. All of the baskets are provided by the moms free of charge and people bid on them to help raise money for the brotherhood fund for the chapter. This brotherhood fund is used to help struggling members pay dues.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>3254</GrantsAndAllocationsAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Golden Heart: We host a pageant for students at the university to compete and raise money for Suicide Awareness. The competition includes direct fundraising as well as other smaller competitions. The winner gets a sweatshirt, their picture on the composite, and we donate 30% of total funds raised to the charity of the winner's choice.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>11831</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>550</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>550</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Jake Higgs</PersonNm>
        <TitleTxt>President</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>10.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Jack Bryan</PersonNm>
        <TitleTxt>Vice President of Finance</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>6.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Ben Harris</PersonNm>
        <TitleTxt>Vice President of Recruitment</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>10.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Tyler Gray</PersonNm>
        <TitleTxt>Vice President of Programming</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>6.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Caleb Day</PersonNm>
        <TitleTxt>Vice President of Member Development</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>6.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Quentin Perry</PersonNm>
        <TitleTxt>Vice President of SigEp Learning Communitites</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>6.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Dreston Hoffman</PersonNm>
        <TitleTxt>Chaplain</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>6.00</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>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <InitiationFeesAndCapContriAmt>7500</InitiationFeesAndCapContriAmt>
      <GrossReceiptsForPublicUseAmt>0</GrossReceiptsForPublicUseAmt>
      <BooksInCareOfDetail>
        <PersonNm>Andrew Nenninger</PersonNm>
        <USAddress>
          <AddressLine1Txt>1309 S Florence</AddressLine1Txt>
          <CityNm>Kirksville</CityNm>
          <StateAbbreviationCd>MO</StateAbbreviationCd>
          <ZIPCd>63501</ZIPCd>
        </USAddress>
        <PhoneNum>3148357848</PhoneNum>
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      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <OtherEmployeePaidOver100kCnt>0</OtherEmployeePaidOver100kCnt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <CntrctRcvdGreaterThan100KCnt>0</CntrctRcvdGreaterThan100KCnt>
      <FiledScheduleAInd>false</FiledScheduleAInd>
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    <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>
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    <IRS990ScheduleO documentId="ScheduleO" documentName="IRS990ScheduleO">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Other expenses includes fraternity related costs related to recruitment, brotherhood, education, membership development, philanthropy, etc. We also made a sizeable contribution to help a member repair damages to his house.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I, Line 8</FormAndLineReferenceDesc>
        <ExplanationTxt>Other revenue is rent for the chapter facility that we collected and paid to our alumni.</ExplanationTxt>
      </SupplementalInformationDetail>
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