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    <ReturnTypeCd>990EZ</ReturnTypeCd>
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        <BusinessNameLine1Txt>SIGMA PHI EPSILON FRATERNITY INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>SIGM</BusinessNameControlTxt>
      <USAddress>
        <AddressLine1Txt>1717 Greek Way Apt A</AddressLine1Txt>
        <CityNm>Bozeman</CityNm>
        <StateAbbreviationCd>MT</StateAbbreviationCd>
        <ZIPCd>59715</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>Cole Spence</PersonNm>
      <PersonTitleTxt>VP Finance</PersonTitleTxt>
      <SignatureDt>2026-02-18</SignatureDt>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
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      <GroupExemptionNum>0309</GroupExemptionNum>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>www.sigep.org</WebsiteAddressTxt>
      <Organization501cInd organization501cTypeTxt="7">X</Organization501cInd>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>73973</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>73943</ContributionsGiftsGrantsEtcAmt>
      <InvestmentIncomeAmt>30</InvestmentIncomeAmt>
      <CostOrOtherBasisExpenseSaleAmt>0</CostOrOtherBasisExpenseSaleAmt>
      <FundraisingGrossIncomeAmt>0</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>0</SpecialEventsDirectExpensesAmt>
      <CostOfGoodsSoldAmt>0</CostOfGoodsSoldAmt>
      <TotalRevenueAmt>73973</TotalRevenueAmt>
      <BenefitsPaidToOrForMembersAmt>51366</BenefitsPaidToOrForMembersAmt>
      <OtherExpensesTotalAmt>15815</OtherExpensesTotalAmt>
      <TotalExpensesAmt>67181</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>6792</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>1378</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>8170</NetAssetsOrFundBalancesEOYAmt>
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        <BOYAmt>1378</BOYAmt>
        <EOYAmt>8170</EOYAmt>
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      <PrimaryExemptPurposeTxt>SigEp was founded with the Cardinal Principles of Virtue, Diligence and Brotherly Love. Our mission is Building Balanced Men as a 501(c)7 (designated as a social club, Fraternity).</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>There are three main pillars within the organization: Member Development, Programming, &amp; Recruitment. The membership development services within the Fraternity include implementing opportunities for continuous personal, professional and academic development. The Vice President of Membership Development ensures that these activities benefit each member of the Fraternity. Under Recruitment, we were able to recruit and retain exemplary young men due to our diligent recruitment efforts. The expenses allocated underneath recruitment allow us to provide a scholarship, and run intentional and beneficial events throughout the year. This benefits all new and old members. Our programming activities are designed to benefit every member of the fraternity. The events that are consolidated under programming include, but are not limited to: brotherhood events, philanthropy, programs with other Greek organizations, and award banquets.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>51366</ProgramServiceExpensesAmt>
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      <TotalProgramServiceExpensesAmt>51366</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Aiden Christy</PersonNm>
        <TitleTxt>President</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>12.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Michael Menuey</PersonNm>
        <TitleTxt>Chaplain</TitleTxt>
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        <CompensationAmt>0</CompensationAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Sam Hemmen</PersonNm>
        <TitleTxt>VP Programming</TitleTxt>
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        <CompensationAmt>0</CompensationAmt>
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        <PersonNm>Chance Abbey</PersonNm>
        <TitleTxt>VP Recruitment</TitleTxt>
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        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Zac Stoneman</PersonNm>
        <TitleTxt>VP Mem. Dev.</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>10.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Cooper Libby</PersonNm>
        <TitleTxt>VP Comms.</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>10.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>James Pitassy</PersonNm>
        <TitleTxt>VP SLC</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>10.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Cole Spence</PersonNm>
        <TitleTxt>VP Finance</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>10.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
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      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
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      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <InitiationFeesAndCapContriAmt>69527</InitiationFeesAndCapContriAmt>
      <GrossReceiptsForPublicUseAmt>0</GrossReceiptsForPublicUseAmt>
      <TaxImposedUnderIRC4911Amt>0</TaxImposedUnderIRC4911Amt>
      <TaxImposedUnderIRC4912Amt>0</TaxImposedUnderIRC4912Amt>
      <TaxImposedUnderIRC4955Amt>0</TaxImposedUnderIRC4955Amt>
      <TaxImposedOnOrganizationMgrAmt>0</TaxImposedOnOrganizationMgrAmt>
      <TaxReimbursedByOrganizationAmt>0</TaxReimbursedByOrganizationAmt>
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        <PersonNm>Cole Spence</PersonNm>
        <USAddress>
          <AddressLine1Txt>1717 Greek Way Apt A</AddressLine1Txt>
          <CityNm>Bozeman</CityNm>
          <StateAbbreviationCd>MT</StateAbbreviationCd>
          <ZIPCd>59715</ZIPCd>
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        <PhoneNum>7157810788</PhoneNum>
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      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
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      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
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        <ExplanationTxt>Advertising and Promotion $2837</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.1</FormAndLineReferenceDesc>
        <ExplanationTxt>Utilities $6946</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.2</FormAndLineReferenceDesc>
        <ExplanationTxt>Meals $5125</ExplanationTxt>
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        <FormAndLineReferenceDesc>Other Expenses.3</FormAndLineReferenceDesc>
        <ExplanationTxt>Other $854</ExplanationTxt>
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        <FormAndLineReferenceDesc>Other Expenses.4</FormAndLineReferenceDesc>
        <ExplanationTxt>Bank Fees $53</ExplanationTxt>
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