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    <ReturnTs>2025-09-19T10:10:48-07:00</ReturnTs>
    <TaxPeriodEndDt>2024-12-31</TaxPeriodEndDt>
    <DisasterReliefTxt>LOS ANGELES COUNTY FIRE</DisasterReliefTxt>
    <PreparerFirmGrp>
      <PreparerFirmName>
        <BusinessNameLine1Txt>Chris Thorne Montana CPA</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>3842 Montego Drive</AddressLine1Txt>
        <CityNm>Huntington Beach</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>92649</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>911810577</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>SIGMA PHI EPSILON FRATERNITY</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>CALIFORNIA PSI CHAPTER</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>SIGM</BusinessNameControlTxt>
      <PhoneNum>8043531901</PhoneNum>
      <USAddress>
        <AddressLine1Txt>24255 PACIFIC COAST HWY 3317</AddressLine1Txt>
        <CityNm>MALIBU</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>90263</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>CALVIN PETERSON</PersonNm>
      <PersonTitleTxt>VP-Finance</PersonTitleTxt>
      <SignatureDt>2025-09-19</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>Christine E Thorne Montana</PreparerPersonNm>
      <PTIN>P01476865</PTIN>
      <PhoneNum>7148407077</PhoneNum>
      <SelfEmployedInd>X</SelfEmployedInd>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
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      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>https://pepperdine.sigep.org</WebsiteAddressTxt>
      <Organization501cInd organization501cTypeTxt="7">X</Organization501cInd>
      <TypeOfOrganizationAssocInd>X</TypeOfOrganizationAssocInd>
      <GrossReceiptsAmt>93561</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>93561</ContributionsGiftsGrantsEtcAmt>
      <CostOrOtherBasisExpenseSaleAmt>0</CostOrOtherBasisExpenseSaleAmt>
      <FundraisingGrossIncomeAmt fndrsngEventContriPrevRptAmt="780">0</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>0</SpecialEventsDirectExpensesAmt>
      <CostOfGoodsSoldAmt>0</CostOfGoodsSoldAmt>
      <TotalRevenueAmt>93561</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>4351</GrantsAndSimilarAmountsPaidAmt>
      <FeesAndOtherPymtToIndCntrctAmt>4842</FeesAndOtherPymtToIndCntrctAmt>
      <OtherExpensesTotalAmt>93633</OtherExpensesTotalAmt>
      <TotalExpensesAmt>102826</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-9265</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>13181</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>3916</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>13181</BOYAmt>
        <EOYAmt>3916</EOYAmt>
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        <BOYAmt>13181</BOYAmt>
        <EOYAmt>3916</EOYAmt>
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        <BOYAmt>13181</BOYAmt>
        <EOYAmt>3916</EOYAmt>
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      <PrimaryExemptPurposeTxt>Sigma Phi Epsilon (Cal Psi) is the local chapter of the Sigma Phi Epsilon Fraternity (the Organization). The Organization is located at Pepperdine University in Malibu, California. The Organization is a social fraternity with the mission to promote the values of virtue, diligence, and brotherly love through social and recreational activities amongst its members.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Cultivation of Undergraduate Membership through recruitment activities (Rush), resulting in membership of talented and driven students to be challenged to be a better student, man and leader.</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Volunteer Services to the local community, including a charity walk, and Fall and Spring Fundraisers for charity. The Fall "Bounce" fundraiser raised funds for the Descendants of the Earth, while the Spring "Shootout" fundraiser raised funds for Peace 4 Kids(both are (501(c)(3) charities). In addtion,funds were raised for a Memorial and PCH safety awaredness dedicated to four female Pepperdine students. Funds donated from the Fall and Spring special events are included with Line 10, Grant expense, as well as registration fees for other campus organizations charity events and other miscellaneous donations. Direct expenses of charitable special events are included with Line 6c.</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Brotherhood development programming that enriches personal and professional endeavors during and beyond enrollment at Pepperdine University. Various brotherhood and inter-social activities consisted of academic dinners, formals, mixers and retreats. Program expenses also include National and interfraternal dues.</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JETT LANDIS</PersonNm>
        <TitleTxt>President</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JT LONGORIO</PersonNm>
        <TitleTxt>VP-Programing</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CALVIN PETERSON</PersonNm>
        <TitleTxt>VP-Finance</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>PAUL MEKJIAN</PersonNm>
        <TitleTxt>VP-Member Dev.</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>OLIVER ULMER</PersonNm>
        <TitleTxt>VP-Recruitment</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CHASE LANDIS</PersonNm>
        <TitleTxt>VP-Stud Learng</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CALVIN FUMICELLO</PersonNm>
        <TitleTxt>Chaplain</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>COLE JANG</PersonNm>
        <TitleTxt>VP-Philanthropy</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0</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>
      <TaxImposedUnderIRC4911Amt>0</TaxImposedUnderIRC4911Amt>
      <TaxImposedUnderIRC4912Amt>0</TaxImposedUnderIRC4912Amt>
      <TaxImposedUnderIRC4955Amt>0</TaxImposedUnderIRC4955Amt>
      <TaxImposedOnOrganizationMgrAmt>0</TaxImposedOnOrganizationMgrAmt>
      <TaxReimbursedByOrganizationAmt>0</TaxReimbursedByOrganizationAmt>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
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        <PersonNm>CALVIN PETERSON</PersonNm>
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          <AddressLine1Txt>24255 PACIFIC COAST HWY</AddressLine1Txt>
          <CityNm>MALIBU</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>90263</ZIPCd>
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        <PhoneNum>7148407077</PhoneNum>
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      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.1012</FormAndLineReferenceDesc>
        <ExplanationTxt>Insurance $16787</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.1</FormAndLineReferenceDesc>
        <ExplanationTxt>National Dues $34555</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.2</FormAndLineReferenceDesc>
        <ExplanationTxt>Formals $10632</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.3</FormAndLineReferenceDesc>
        <ExplanationTxt>Retreat $8198</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.4</FormAndLineReferenceDesc>
        <ExplanationTxt>Date Night $6324</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.5</FormAndLineReferenceDesc>
        <ExplanationTxt>Rush T-Shirts $5284</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.6</FormAndLineReferenceDesc>
        <ExplanationTxt>Rush $4962</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.7</FormAndLineReferenceDesc>
        <ExplanationTxt>Yearbook $1763</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.8</FormAndLineReferenceDesc>
        <ExplanationTxt>Composite Photo $1742</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.9</FormAndLineReferenceDesc>
        <ExplanationTxt>Mixers $1246</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.10</FormAndLineReferenceDesc>
        <ExplanationTxt>Member Development $855</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.11</FormAndLineReferenceDesc>
        <ExplanationTxt>Interfraternal Council Dues $745</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.12</FormAndLineReferenceDesc>
        <ExplanationTxt>Programming $540</ExplanationTxt>
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