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IRS-authorized e-file provider · not the IRS

Nonprofit · EIN 23-7086665

SIGMA PHI EPSILON FRATERNITY INC

Also known as KENTUCKY ZETA CHAPTER

Tax-exempt · MOREHEAD, KY 40351

Address and contacts

Address (IRS master file)
3410 US HIGHWAY 60 E, MOREHEAD, KY 40351-8614
In care of
% SIGMA PHI EPSILON FRATERNITY
Mailing address (990-N for 2025)
3410 US 60 East, Morehead KY 40351
Principal officer (990-N for 2025)
Nick Armstrong, 3410 US 60 East, Morehead KY 40351

What it must file and when

IRS records say it files Form 990-N (e-Postcard). Gross receipts normally $50,000 or less. Its accounting year ends in June, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025June 30, 2026November 16, 2026990-N on file
2024June 30, 2025November 17, 2025990-N on file
2023June 30, 2024November 15, 2024990-N on file

File the 2026 990-N for SIGMA PHI EPSILON FRATERNITY INC

Due November 15, 2027 · e-filed with the IRS by 990.tax, an IRS-authorized e-file provider

IRS record

EIN
23-7086665
Tax-exempt status
501(c)(7): Social or recreational club
Donations deductible
No
Exempt since
1941
Accounting year ends
June
Files
Form 990-N (e-Postcard)

Filing history

FormYear endedRevenueExpensesAssetsReturn
990-N for 2025
Officer: Nick Armstrong
June 30, 2026≤ $50,000 receipts––e-Postcard
990-N for 2024
Officer: Nick Armstrong
June 30, 2025≤ $50,000 receipts––e-Postcard
990-N for 2023
Officer: Garrison Ratliff
June 30, 2024≤ $50,000 receipts––e-Postcard
990-N for 2022
Officer: Garrison Ratliff
July 31, 2023≤ $50,000 receipts––e-Postcard
990-N for 2020
Officer: Brian Carter
July 31, 2021≤ $50,000 receipts––e-Postcard
990-N for 2019
Officer: Tanner Brown
July 31, 2020≤ $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 23-7086665).

Questions about SIGMA PHI EPSILON FRATERNITY INC

What is the EIN of SIGMA PHI EPSILON FRATERNITY INC?
The employer identification number (EIN) of SIGMA PHI EPSILON FRATERNITY INC is 23-7086665.
Is SIGMA PHI EPSILON FRATERNITY INC tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(7) since 1941.
Are donations to SIGMA PHI EPSILON FRATERNITY INC tax-deductible?
No. The IRS master file says contributions to it are not deductible.
Which annual return does SIGMA PHI EPSILON FRATERNITY INC file?
Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
When is the next return of SIGMA PHI EPSILON FRATERNITY INC due?
The return for tax year 2026 (the year ending June 30, 2027) is due November 15, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
When did SIGMA PHI EPSILON FRATERNITY INC last file with the IRS?
The latest return in the IRS public files is the 990-N for 2025 for the year ended June 30, 2026.
Who is the principal officer of SIGMA PHI EPSILON FRATERNITY INC?
The 990-N for 2025 names Nick Armstrong.

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