Nonprofit · EIN 22-3502739
LAMBDA SIGMA UPSILON LATINO FRATERNITY INC
Tax-exempt (reinstated) · ELIZABETH, NJ 07201
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $285,525 | $290,814 | -$5,289 | $116,581 | $0 | $116,581 |
| December 31, 2024 | 990 | $202,046 | $170,977 | $31,069 | $0 | $0 | $0 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $285,525
- Membership dues
- $285,525
- Program service revenue
- $0
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Benefits paid to members
- $290,814
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Program services (functional)
- $290,814
Balance sheet and other
- Total assets, start of year
- $121,870
- Total assets, end of year
- $116,581
- Total liabilities, end of year
- $0
- Net assets, end of year
- $116,581
- Gross receipts
- $285,525
- Employees
- 0
- Year formed
- 2000
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 |
|---|---|---|---|
| Jorge Andres Vizcaino Riveros | Finance Director Officer | 3 | $0 |
| Eric Soler Jr | President Officer | 3 | $0 |
| Raymond Delatorre | Vice President Officer | 3 | $0 |
| Omar Chambers | Director of New Member Education Officer | 3 | $0 |
| Justin Caballero | Secretary Officer | 3 | $0 |
| Dah-Vee Thompson | Director of Expansion Officer | 3 | $0 |
| JJ Luna Rivera | Director of Alumni Affairs Officer | 3 | $0 |
| Juwan Montalvo | Director of Retention Officer | 3 | $0 |
| Liandy Gonzalez | Director of Philanthropy & Service Officer | 3 | $0 |
990 for the year ended December 31, 2024: 9 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Jorge Andrs Vizcaino Riveros | Finance Director Officer | 3 | $0 |
| Eric Soler Jr | President Officer | 3 | $0 |
| Omar Chambers | Director of New Member Education Officer | 3 | $0 |
| Raymond Delatorre | Vice President Officer | 3 | $0 |
| Justin Caballero | Secretary Officer | 3 | $0 |
| JJ Luna-Rivera | Director of Alumni Affairs Officer | 3 | $0 |
| Dah-Vee Thompson | Director of Expansion Officer | 3 | $0 |
| Juwan Montalvo | Director of Retention Officer | 3 | $0 |
| Liandy Gonzalez | Director of Philanthropy & Service Officer | 3 | $0 |
Address and contacts
- Address (IRS master file)
- 42 BROAD ST, ELIZABETH, NJ 07201-2206
- In care of
- % JOSEPH GONZALES
- Mailing address (990-N for 2014)
- PO BOX 68, HOBOKEN NJ 07030
- Principal officer (990 for 2025)
- Jorge Andrs Vizcaino Riveros, 344 Grove Street, Unit 1279, Jersey City, NJ 07302
- Principal officer (990-N for 2014)
- DOUGLAS COLON, 2528 WILSON AVE, BRONX NY 10469
- Signed the 990
- Jorge Andres Vizcaino Riveros, Vp Finance
- Phone
- (302) 312-4825
- Website
- http://lsu79.org/
Mission
To provide a support system for college men, engage in community service, and raise funds for our national philanthropy: HIV/AIDS Awareness
Program accomplishments
- Fraternal programming
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 on file |
| 2023 | December 31, 2023 | May 15, 2024 | Check at the IRS |
IRS record
- EIN
- 22-3502739
- Tax-exempt status
- 501(c)(7): Social or recreational club
- Donations deductible
- No
- Exempt since
- 2025
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Education (B83)
- Assets (IRS master file)
- $116,581
- Income (IRS master file)
- $285,525
Revocation and reinstatement
- Exemption revoked
- November 15, 2010
- Posted by the IRS
- July 13, 2011
- Reinstated
- Effective November 15, 2010
From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $285,525 | $290,814 | $116,581 | IRS |
| 990 | December 2024 | $202,046 | $170,977 | $0 | XML |
| 990-N for 2014 Officer: DOUGLAS COLON | December 31, 2014 | ≤ $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 22-3502739).
Questions about LAMBDA SIGMA UPSILON LATINO FRATERNITY INC
- What is the EIN of LAMBDA SIGMA UPSILON LATINO FRATERNITY INC?
- The employer identification number (EIN) of LAMBDA SIGMA UPSILON LATINO FRATERNITY INC is 22-3502739.
- Is LAMBDA SIGMA UPSILON LATINO FRATERNITY INC tax-exempt?
- Yes. The IRS revoked its exemption on November 15, 2010 and reinstated it effective November 15, 2010.
- Are donations to LAMBDA SIGMA UPSILON LATINO FRATERNITY INC tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does LAMBDA SIGMA UPSILON LATINO FRATERNITY 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 LAMBDA SIGMA UPSILON LATINO FRATERNITY 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 LAMBDA SIGMA UPSILON LATINO FRATERNITY 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 LAMBDA SIGMA UPSILON LATINO FRATERNITY INC?
- The 990 for the year ended December 31, 2025 names Jorge Andrs Vizcaino Riveros.
- Who are the officers and directors of LAMBDA SIGMA UPSILON LATINO FRATERNITY INC?
- The 990 for the year ended December 31, 2025 lists 9 people; 0 received compensation from the organization.
- How much revenue does LAMBDA SIGMA UPSILON LATINO FRATERNITY INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $285,525, expenses of $290,814 and total assets of $116,581 at year end.
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