Nonprofit · EIN 23-7442104
SIGMA CHI FRATERNITY
Also known as ETA TAU CHAPTER
Tax-exempt (reinstated) · NACOGDOCHES, TX 75964
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $96,476 | $84,663 | $11,813 | $11,813 | $0 | $11,813 |
| December 31, 2024 | 990-EZ | $63,850 | $37,916 | $25,934 | $25,934 | $0 | $25,934 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Membership dues
- $88,350
- Program service revenue
- $0
- Investment income
- $0
- Other revenue
- $8,126
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $0
- Occupancy
- $12,759
- Other expenses
- $71,904
Balance sheet and other
- Total assets, start of year
- $1,000
- Total assets, end of year
- $11,813
- Total liabilities, end of year
- $0
- Net assets, end of year
- $11,813
- Cash, savings and investments
- $11,813
- Gross receipts
- $96,476
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-EZ for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| James McLeod | President | 10 | $0 |
| William Munguia | Treasurer | 10 | $0 |
990-EZ for the year ended December 31, 2024: 2 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Thatxton Waters Nelson | Treasurer | 10 | $0 |
| Joel Walker Cummings | President | 10 | $0 |
Address and contacts
- Address (IRS master file)
- 5291 SOUTH US 59, NACOGDOCHES, TX 75964-8427
- In care of
- % STEPHEN F AUSTIN STATE UNIV
- Mailing address (990-N for 2024)
- 5291 SOUTH US 59, NACOGDOCHES TX 759648427
- Principal officer (990-N for 2024)
- William Caden Munguia, 1308 Powers St Unit 102, Nacogdoches TX 75964
- Signed the 990-EZ
- Kyler Burden, 0
- Phone
- (000) 000-0000
Mission
We are a non-profit greek organization
Program accomplishments
- 0
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-EZ on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-N on file |
| 2023 | December 31, 2023 | May 15, 2024 | No data |
IRS record
- EIN
- 23-7442104
- Tax-exempt status
- 501(c)(7): Social or recreational club
- Donations deductible
- No
- Exempt since
- 2021
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Recreation and sports (N50)
- Assets (IRS master file)
- $11,813
- Income (IRS master file)
- $96,476
Revocation and reinstatement
- Exemption revoked
- November 15, 2010
- Posted by the IRS
- July 13, 2011
- Reinstated
- Effective January 15, 2021
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-EZ | December 2025 | – | – | – | IRS |
| 990-N for 2024 Officer: William Caden Munguia | December 31, 2024 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-EZ | December 2024 | – | – | – | IRS |
990-N: the IRS publishes only the latest e-Postcard per organization; earlier years appear here as 990.tax collects the monthly files. 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.
Questions about SIGMA CHI FRATERNITY
- What is the EIN of SIGMA CHI FRATERNITY?
- The employer identification number (EIN) of SIGMA CHI FRATERNITY is 23-7442104.
- Is SIGMA CHI FRATERNITY tax-exempt?
- Yes. The IRS revoked its exemption on November 15, 2010 and reinstated it effective January 15, 2021.
- Are donations to SIGMA CHI FRATERNITY tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does SIGMA CHI FRATERNITY 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 CHI FRATERNITY 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 SIGMA CHI FRATERNITY last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
- Who is the principal officer of SIGMA CHI FRATERNITY?
- The 990-N for 2024 names William Caden Munguia.
- Who are the officers and directors of SIGMA CHI FRATERNITY?
- The 990-EZ for the year ended December 31, 2025 lists 2 people; 0 received compensation from the organization.
- How much revenue does SIGMA CHI FRATERNITY have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $96,476, expenses of $84,663 and total assets of $11,813 at year end.
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All nonprofits in NACOGDOCHES · Texas · Recreation and sports