Nonprofit · EIN 22-1281800
SIGMA PI FRATERNITY INTERNATIONAL
Tax-exempt · SMYRNA, TN 37167
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2025 | 990 | $3,434,697 | $3,551,720 | -$117,023 | $2,626,955 | $108,187 | $2,518,768 |
| June 30, 2024 | 990 | $3,025,517 | $3,204,280 | -$178,763 | $3,071,231 | $450,986 | $2,620,245 |
| June 30, 2023 | 990 | $3,247,538 | $4,404,602 | -$1,157,064 | $2,773,566 | $173,335 | $2,600,231 |
Financial details: 990 for the year ended June 30, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $3,333,766
- Investment income
- -$550
- Royalties
- $37,129
- Net rental income
- $481
- Net gain from sales of assets
- -$10,429
- Net income from sales of inventory
- $2,368
- Other revenue
- $101,481
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
Balance sheet and other
- Total assets, start of year
- $3,071,231
- Total assets, end of year
- $2,626,955
- Total liabilities, end of year
- $108,187
- Net assets, end of year
- $2,518,768
- Publicly traded securities
- $98,462
- Net assets without donor restrictions
- $2,518,768
- Gross unrelated business income
- $36,579
- Gross receipts
- $3,585,590
- Employees
- 0
- Volunteers
- 90
- Year formed
- 1923
- State of legal domicile
- IN
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 June 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| BRADLY TYLER FERGUSON | GRAND HERALD Trustee or director, Officer | 1 | $0 |
| PETER GEORGANTOPOULOS | GRAND FIRST COUNSELOR Trustee or director, Officer | 1 | $0 |
| JUSTIN R TODOROFF | GRAND SECOND COUNSELOR Trustee or director, Officer | 1 | $0 |
| BRIAN MICHAEL DEVOT | GRAND THIRD COUNSELOR Trustee or director, Officer | 1 | $0 |
| JEFFREY S CLINE | GRAND FOURTH COUNSELOR Trustee or director, Officer | 1 | $0 |
| CHRISTIAN MIELE | GRAND SAGE Trustee or director, Officer | 1 | $0 |
| WESLEY KENT VARNEY | PAST GRAND SAGE Trustee or director, Officer | 1 | $0 |
| JONATHAN M FROST | CEO Officer | 20 | $0 |
990 for the year ended June 30, 2024: 11 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| BRADLY FERGUSON | GRAND HERALD (ST 6/8/24) Trustee or director, Officer | 1 | $0 |
| JONATHAN M FROST | CEO Officer | 20 | $0 |
| BRIAN DEVOT | G. 1ST CNSLR/G. 3RD CNSLR Trustee or director, Officer | 1 | $0 |
| BRIAN-PATRICK KURISKY | G. 4TH COUNSELOR (END 6/8/24) Trustee or director, Officer | 1 | $0 |
| CHRISTIAN MIELE | G. 2ND COUNSELOR/G. SAGE Trustee or director, Officer | 1 | $0 |
| JEFF CLINE | G. 4TH COUNSELOR (ST 6/8/24) Trustee or director, Officer | 1 | $0 |
| JOSEPH PALAZZOLO | PAST GRAND SAGE (END 6/8/24) Trustee or director | 1 | $0 |
| JUSTIN TODOROFF | G. 3RD CNSLR/G. 2ND CNSLR Trustee or director, Officer | 1 | $0 |
| PETER GEORGANTOPOULOS | G. 1ST COUNSELOR (ST 6/8/24) Trustee or director, Officer | 1 | $0 |
| RYAN POST | GRAND HERALD (END 6/8/24) Trustee or director, Officer | 1 | $0 |
| WESLEY VARNEY | GRAND SAGE/PAST GRAND SAGE Trustee or director, Officer | 1 | $0 |
990 for the year ended June 30, 2023: 11 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| JONATHAN M FROST | EXECUTIVE DIRECTOR Officer | 40 | $84,448 | $5,803 |
| CHRISTIAN MIELE | GRAND 2ND COUNSELOR (START 8/22) Trustee or director, Officer | 1 | $0 | $0 |
| WESLEY KENT VARNEY | G 4TH COUNS/G SAGE (END/START 8/22) Trustee or director, Officer | 1 | $0 | $0 |
| BRIAN DEVOT | GRAND 1ST COUNSELOR (START 8/22) Trustee or director, Officer | 1 | $0 | $0 |
| BRIAN KURISKY | GRAND FOURTH COUNSELOR Trustee or director, Officer | 1 | $0 | $0 |
| JUSTIN TODOROFF | GRAND THIRD COUNSELOR Trustee or director, Officer | 1 | $0 | $0 |
| JOSEPH PALAZZOLO | G SAGE/PAST G SAGE (END/START 8/22) Trustee or director, Officer | 1 | $0 | $0 |
| RYAN POST | GRAND HERALD (START 8/22) Trustee or director, Officer | 1 | $0 | $0 |
| RHETT LAROSE | GRAND SECOND COUNSELOR (END 8/22) Trustee or director, Officer | 1 | $0 | $0 |
| PAUL WYDRA | GRAND HERALD (END 8/22) Trustee or director, Officer | 1 | $0 | $0 |
| LARRY ROVIRA | PAST GRAND SAGE (END 8/22) Trustee or director | 1 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 479 W SAM RIDLEY PKWY STE 105, SMYRNA, TN 37167-6493
- Mailing address (990-N for 2014)
- 131 Summer Street, Bridgewater MA 02324
- Principal officer (990 for 2024)
- CHRISTIAN MIELE, 479 SAM RIDLEY PKWY STE 105, SMYRNA, TN 37167
- Principal officer (990-N for 2014)
- Nicholas Merriam, 131 Summer Street, Bridgewater MA 02324
- Signed the 990
- CHRISTIAN MIELE, GRAND SAGE
- Phone
- (615) 921-2300
- Website
- SigmaPi.org
- Return prepared by
- BAKER TILLY ADVISORY GROUP LP
Mission
TO PROMOTE FELLOWSHIP THROUGH EDUCATION, LEADERSHIP, AND CIVIC INVOLVEMENT.
Program accomplishments
- THE FRATERNITY PROVIDES MAINTENANCE AND SUPPORT OF CHARTER PROGRAMS ESTABLISHING SCHOLARSHIPS, LEADERSHIP, FELLOWSHIP, AND CIVIC INVOLVEMENT OF MEMBERS. THE FRATERNITY OPERATES NUMEROUS PROGRAMS INCLUDING THE FOLLOWING: INSURANCE - THE FRATERNITY PROVIDES RISK AND CLAIMS MANAGEMENT SERVICES TO THE INDIVIDUAL CHAPTERS WHICH INCLUDE OBTAINING AND ADMINISTERING LIABILITY INSURANCE COVERAGE. IT ALSO ADMINISTERS CLAIMS RELATED LEGAL SERVICES AND CLAIMS PAYMENTS FOR THE DEDUCTIBLE PORTION OF ALL LIABILITY CLAIMS OF THE FRATERNITY CHAPTERS.CHAPTER SERVICES - THE FRATERNITY PROVIDES ORGANIZATIONAL SUPPORT AND LEADERSHIP TRAINING TO INDIVIDUAL CHAPTERS AND COLONIES LOCATED THROUGHOUT THE UNITED STATES AND CANADA. CHAPTERS AND COLONIES ARE SEPARATE LEGAL ENTITIES, AND ARE PRIMARILY ORGANIZED AS UNINCORPORATED ASSOCIATIONS. ACCORDINGLY, THE ACCOUNTS OF THE INDIVIDUAL CHAPTERS ARE NOT REPORTED IN THE ACCOMPANYING FINANCIAL STATEMENTS.HOUSING - THE FRATERNITY SOMETIMES PROVIDES SMALL LOANS TO CHAPTERS AND COLONIES TO BE USED IN OBTAINING HOUSING. IT ALSO PROVIDES AN ADVISORY COMMITTEE THAT REVIEWS CONTRACTS AND PROVIDES ADVICE TO THE CHAPTERS AND COLONIES SEEKING HOUSING.COMMUNICATION - THE FRATERNITY SPONSORS A QUARTERLY PUBLICATION AND WEBSITE WITH NEWS OF EVENTS AND ACTIVITIES OF INTEREST TO MEMBERS AND ALUMNI.EXPANSION - THE FRATERNITY CONDUCTS RECRUITMENT ACTIVITIES AND SUPPORTS THE FORMATION OF NEW CHAPTERS AND COLONIES IN PROMOTION OF ITS MEMBERSHIP.CONVOCATION - THE FRATERNITY CONDUCTS A BIENNIAL CONVOCATION HELD ON EVEN NUMBERED YEARS TO ASSEMBLE REPRESENTATIVES FROM ACROSS THE MEMBERSHIP AND CHAPTERS AND TO CONDUCT BUSINESS AFFAIRS OF THE FRATERNITY.MIDYEAR CONFERENCE AND TONY SIRESS LEADERSHIP SUMMIT - MIDYEAR IS A VOLUNTARY, ANNUAL PROGRAM HELD IN JANUARY AND PROVIDES TRAINING TO FRATERNITY OFFICERS AND RECRUITMENT CHAIRMEN. THE TONY SIRESS LEADERSHIP SUMMIT IS A COMPLIMENTARY ANNUAL LEADERSHIP PROGRAM DESIGNED FOR THE PRESIDENTS ACROSS THE FRATERNITY.
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 June, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | June 30, 2026 | November 16, 2026 | Not due yet |
| 2024 | June 30, 2025 | November 17, 2025 | 990 on file |
| 2023 | June 30, 2024 | November 15, 2024 | 990 on file |
IRS record
- EIN
- 22-1281800
- Tax-exempt status
- 501(c)(7): Social or recreational club
- Donations deductible
- No
- Exempt since
- 1940
- Accounting year ends
- June
- Files
- Form 990 or 990-EZ
- Group exemption
- 0251 (54 member organizations)
- Assets (IRS master file)
- $2,626,955
- Income (IRS master file)
- $3,585,590
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | June 2025 | $3,434,697 | $3,551,720 | $2,626,955 | IRS |
| 990 | June 2024 | $3,025,517 | $3,204,280 | $3,071,231 | IRS |
| 990 | June 2023 | $3,247,538 | $4,404,602 | $2,773,566 | XML |
| 990 | June 2022 | $3,002,787 | $2,561,576 | $4,010,997 | IRS |
| 990 | June 2021 | – | – | – | IRS |
| 990 | June 2020 | – | – | – | IRS |
| 990 | June 2019 | – | – | – | IRS |
| 990 | June 2018 | – | – | – | IRS |
| 990-N for 2014 Officer: Nicholas Merriam | June 30, 2015 | ≤ $50,000 receipts | – | – | e-Postcard |
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 22-1281800).
Questions about SIGMA PI FRATERNITY INTERNATIONAL
- What is the EIN of SIGMA PI FRATERNITY INTERNATIONAL?
- The employer identification number (EIN) of SIGMA PI FRATERNITY INTERNATIONAL is 22-1281800.
- Is SIGMA PI FRATERNITY INTERNATIONAL tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(7) since 1940.
- Are donations to SIGMA PI FRATERNITY INTERNATIONAL tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does SIGMA PI FRATERNITY INTERNATIONAL 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 SIGMA PI FRATERNITY INTERNATIONAL due?
- The return for tax year 2025 (the year ending June 30, 2026) is due November 16, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did SIGMA PI FRATERNITY INTERNATIONAL last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended June 2025.
- Who is the principal officer of SIGMA PI FRATERNITY INTERNATIONAL?
- The 990 for the year ended June 30, 2025 names CHRISTIAN MIELE.
- Who are the officers and directors of SIGMA PI FRATERNITY INTERNATIONAL?
- The 990 for the year ended June 30, 2025 lists 8 people; 0 received compensation from the organization.
- How much revenue does SIGMA PI FRATERNITY INTERNATIONAL have?
- On its 990 for the year ended June 30, 2025 it reported revenue of $3,434,697, expenses of $3,551,720 and total assets of $2,626,955 at year end.
Organizations in its group exemption (54)
- SIGMA PI FRATERNITY INTERNATIONAL INC EIN 15-0448140 · ITHACA, NY · last filed 990 for 2025
- SIGMA PI FRATERNITY INTERNATIONAL INC EIN 58-0679938 · ATHENS, GA · last filed 990 for 2025
- SIGMA PI FRATERNITY INTERNATIONAL INC EIN 04-2393466 · WORCESTER, MA · last filed 990 for 2025
- SIGMA PI FRATERNITY INTERNATIONAL INC EIN 43-0616725 · ROLLA, MO · last filed 990 for 2026
- SIGMA PI FRATERNITY INTERNATIONAL INC EIN 95-1786209 · LOS ANGELES, CA · last filed 990 for 2025
- SIGMA PI FRATERNITY INTERNATIONAL INC EIN 93-0241124 · PENDLETON, OR · last filed 990 for 2025
- SIGMA PI FRATERNITY INTERNATIONAL INC EIN 24-0798435 · STATE COLLEGE, PA · last filed 990 for 2026
- SIGMA PI FRATERNITY INTERNATIONAL INC EIN 94-3139124 · SN LUIS OBISP, CA · last filed 990 for 2024
- SIGMA PI FRATERNITY INTERNATIONAL INC EIN 35-0867576 · BLOOMINGTON, IN · last filed 990 for 2025
- SIGMA PI FRATERNITY INTERNATIONAL INC EIN 20-4754242 · MINNEAPOLIS, MN · last filed 990-EZ for 2025
- SIGMA PI FRATERNITY INTERNATIONAL INC EIN 58-1400692 · WINSTON SALEM, NC · last filed 990-N for 2025
- SIGMA PI FRATERNITY INTERNATIONAL INC EIN 54-6063036 · CHARLOTTESVLE, VA · last filed 990-EZ for 2025
- SIGMA PI FRATERNITY INTERNATIONAL INC EIN 93-6023343 · PENDLETON, OR · last filed 990 for 2025
- SIGMA PI FRATERNITY INTERNATIONAL INC EIN 20-5730205 · MURFREESBORO, TN · last filed 990-EZ for 2026
- SIGMA PI CORPORATION OF NEWARK INC EIN 22-1766389 · NEWARK, NJ · last filed 990-EZ for 2025
- SIGMA PI FRATERNITY INTERNATIONAL INC EIN 20-8374657 · GOLETA, CA · last filed 990-EZ for 2023
- SIGMA PI EIN 35-0875510 · LAFAYETTE, IN · last filed 990 for 2025
- SIGMA PI FRATERNITY INTERNATIONAL INC EIN 38-2740811 · HOUGHTON, MI · last filed 990-N for 2025
- SIGMA PI FRATERNITY INTERNATIONAL INC EIN 39-6100409 · OSHKOSH, WI · last filed 990-N for 2025
- SIGMA PI FRATERNITY INTERNATIONAL INC EIN 80-0358763 · MADISON, WI · last filed 990-N for 2025
Other nonprofits in SMYRNA
- TENNESSEE CONCRETE ASSOCIATION EIN 62-1316557 · last filed 990 for 2025
- SMYRNA SENIOR CITIZENS INCORPORATED EIN 23-7379822 · last filed 990 for 2025
- PAULINE & THOMAS HEALTHCARE INC EIN 94-3457561 · last filed 990 for 2024
- NORTH RUTHERFORD SOCCER CLUB EIN 47-2605573 · last filed 990 for 2024
- CARPE ARTISTA EIN 45-2479668 · last filed 990 for 2024
- BLOOMSBURY FARM SCHOOL EIN 87-4145687 · last filed 990 for 2025
- KNIGHTS ASSOCIATION EIN 46-3409117 · last filed 990 for 2025
- BETHESDA HOUSE MINISTRIES INC EIN 92-1523371 · last filed 990 for 2025