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    <ReturnTs>2026-09-24T02:00:03Z</ReturnTs>
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      <BusinessName>
        <BusinessNameLine1Txt>SIGMA PHI EPSILON FRATERNITY INC</BusinessNameLine1Txt>
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      <BusinessNameControlTxt>SIGM</BusinessNameControlTxt>
      <PhoneNum>7039015180</PhoneNum>
      <USAddress>
        <AddressLine1Txt>23 Jacobs Ln</AddressLine1Txt>
        <CityNm>NEWPORT NEWS</CityNm>
        <StateAbbreviationCd>VA</StateAbbreviationCd>
        <ZIPCd>23606</ZIPCd>
      </USAddress>
    </Filer>
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      <PersonNm>Wyatt Yohe</PersonNm>
      <PersonTitleTxt>Treasurer</PersonTitleTxt>
      <PhoneNum>0000000000</PhoneNum>
      <SignatureDt>2026-09-24</SignatureDt>
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    <TaxYr>2025</TaxYr>
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      <MembershipDuesAmt>60217</MembershipDuesAmt>
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      <PrintingPublicationsPostageAmt>0</PrintingPublicationsPostageAmt>
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      <PrimaryExemptPurposeTxt>Social Club-Fraternity with 34 members</PrimaryExemptPurposeTxt>
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        <PersonNm>Wyatt Yohe</PersonNm>
        <TitleTxt>Treasurer</TitleTxt>
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      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
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      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <InitiationFeesAndCapContriAmt>32000</InitiationFeesAndCapContriAmt>
      <GrossReceiptsForPublicUseAmt>0</GrossReceiptsForPublicUseAmt>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <StatesWhereCopyOfReturnIsFldCd>VA</StatesWhereCopyOfReturnIsFldCd>
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        <PersonNm>Wyatt Yohe</PersonNm>
        <USAddress>
          <AddressLine1Txt>23 Jacobs Ln</AddressLine1Txt>
          <CityNm>Newport News</CityNm>
          <StateAbbreviationCd>VA</StateAbbreviationCd>
          <ZIPCd>23606</ZIPCd>
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        <PhoneNum>7039015180</PhoneNum>
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      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
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      <SchoolOperatingInd>false</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I, line 8</FormAndLineReferenceDesc>
        <ExplanationTxt>Other revenue prior-periodbacklogged chapter receipt 105</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I, line 10</FormAndLineReferenceDesc>
        <ExplanationTxt>Payments to affiliated national fraternity organization for national chapter obligations assessments and member-related fees 24738 Recipient Sigma Phi Epsilon Fraternity 310 S Arthur Ashe Boulevard Richmond VA 23220</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I, line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Other operating expenses including chapter programming recruitment IFC expenses officeradministrative expenses member development supplies meetings and other chapter operating costs 31567</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part II, line 26</FormAndLineReferenceDesc>
        <ExplanationTxt>Accounts payable to Sigma Phi Epsilon Fraternity as of June 30 2026 5820</ExplanationTxt>
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