Nonprofit · EIN 02-0645520
DELTA EPSILON OF SIGMA CHI INC
Tax-exempt · RALEIGH, NC 27612
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $226,618 | $162,229 | $64,389 | $185,807 | $0 | $185,807 |
| December 31, 2024 | 990-EZ | $2,576 | $2,645 | -$69 | $121,417 | $0 | $121,417 |
| December 31, 2023 | 990 | $107,384 | $128,431 | -$21,047 | $121,486 | $0 | $121,486 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $155,000
- Program service revenue
- $0
- Investment income
- $1,437
- Net rental income
- $69,359
- Other revenue
- $70,181
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $62,969
- Accounting fees
- $773
- Occupancy
- $61,204
Balance sheet and other
- Total assets, start of year
- $121,418
- Total assets, end of year
- $185,807
- Total liabilities, end of year
- $0
- Net assets, end of year
- $185,807
- Net assets without donor restrictions
- $185,807
- Gross unrelated business income
- $1,437
- Gross receipts
- $226,618
- Employees
- 0
- Volunteers
- 5
- Year formed
- 1947
- State of legal domicile
- NC
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| TIMOTHY ZELLER | PRESIDENT Officer | 1 | $0 |
| GRANT LIVENGOOD | SECRETARY Officer | 1 | $0 |
| JOHN STEPHENSON | TREASURER Officer | 1 | $0 |
990-EZ for the year ended December 31, 2024: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| TIMOTHY ZELLER | PRESIDENT | 1 | $0 |
| GRANT LIVENGOOD | SECRETARY | 1 | $0 |
| JOHN STEPHENSON | TREASURER | 1 | $0 |
990 for the year ended December 31, 2023: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| TIMOTHY S ZELLER | PRESIDENT Officer | 1 | $0 |
| GRANT M LIVENGOOD | SECRETARY Officer | 1 | $0 |
| JOHN T STEPHENSON | TREASURER Officer | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 4825 REMBERT DR, RALEIGH, NC 27612-6237
- In care of
- % JOHN T STEPHENSON
- Principal officer (990 for 2025)
- JOHN T STEPHENSON, 4825 REMBERT DRIVE, RALEIGH, NC 27612
- Signed the 990
- JOHN T STEPHENSON, TREASURER
- Phone
- (919) 787-6261
- Return prepared by
- David R Nance CPA
Mission
TO PROVIDE HOUSING FOR SIGMA CHI FRATERNITY MEMBERS
Program accomplishments
- TO FUND HOUSING NEEDS FOR THE SIGMA CHI FRATERNITY MEMBERSExpenses $61,976 · revenue $69,359
- TO FUNDRAISE TO ACQUIRE FUNDING TO PURCHASE NEW FRATERNITY HOUSEExpenses $70,253 · revenue $157,260
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 02-0645520
- Tax-exempt status
- 501(c)(7): Social or recreational club
- Donations deductible
- No
- Exempt since
- 2003
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Recreation and sports (N50)
- Assets (IRS master file)
- $185,807
- Income (IRS master file)
- $226,618
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $226,618 | $162,229 | $185,807 | IRS |
| 990-EZ | December 2024 | $2,576 | $2,645 | $121,417 | IRS |
| 990 | December 2023 | $107,384 | $128,431 | $121,486 | XML |
| 990 | December 2022 | $166,370 | $207,526 | $155,215 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 02-0645520).
Questions about DELTA EPSILON OF SIGMA CHI INC
- What is the EIN of DELTA EPSILON OF SIGMA CHI INC?
- The employer identification number (EIN) of DELTA EPSILON OF SIGMA CHI INC is 02-0645520.
- Is DELTA EPSILON OF SIGMA CHI INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(7) since 2003.
- Are donations to DELTA EPSILON OF SIGMA CHI INC tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does DELTA EPSILON OF SIGMA CHI INC file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of DELTA EPSILON OF SIGMA CHI INC due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did DELTA EPSILON OF SIGMA CHI INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of DELTA EPSILON OF SIGMA CHI INC?
- The 990 for the year ended December 31, 2025 names JOHN T STEPHENSON.
- Who are the officers and directors of DELTA EPSILON OF SIGMA CHI INC?
- The 990 for the year ended December 31, 2025 lists 3 people; 0 received compensation from the organization.
- How much revenue does DELTA EPSILON OF SIGMA CHI INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $226,618, expenses of $162,229 and total assets of $185,807 at year end.
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