Nonprofit · EIN 30-0779094
SIGMA PHI EPSILON FRATERNITY INC
Also known as NORTH CAROLINA BETA CHAPTER
Tax-exempt · RALEIGH, NC 27605
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990-EZ | $179,767 | $199,655 | -$19,888 | $37,938 | – | $37,938 |
| December 31, 2023 | 990-EZ | $139,239 | $125,394 | $13,845 | $57,826 | – | $57,826 |
Financial details: 990-EZ for the year ended December 31, 2024
Revenue
- Membership dues
- $179,767
Expenses
- Compensation of officers, directors and key employees
- $0
- Printing, publications and postage
- $500
- Other expenses
- $199,155
- Program services (functional)
- $127,081
Balance sheet and other
- Total assets, start of year
- $57,826
- Total assets, end of year
- $37,938
- Total liabilities, end of year
- –
- Net assets, end of year
- $37,938
- Cash, savings and investments
- $37,938
- Gross receipts
- $179,767
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, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Justin Miazga | President | 10 | $0 |
| Chris Delaney | VP Member Development | 6 | $0 |
| Porter Hand | VP Finance | 8 | $0 |
| Thomas Brenner | VP Recruitment | 5 | $0 |
| Cole Latzy | VP Programming | 7 | $0 |
| Nikolas Chupp | VP Communication | 6 | $0 |
| Daniel Soutter | Chaplain and Standards Committee | 10 | $0 |
| Colin Kimball | VP Learning Community | 7 | $0 |
990-EZ for the year ended December 31, 2023: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Hayden Lunenfeld | President | 10 | $0 |
| Justin Allen | VP Member Development | 6 | $0 |
| Davis Roth | VP Finance | 8 | $0 |
| Kenan King | VP Recruitment | 5 | $0 |
| Will Krickovic | VP Programming | 7 | $0 |
| Thiabault Courteix | VP Communication | 6 | $0 |
| Frank Flaherty | Chaplain and Standards Committee | 10 | $0 |
| John Martin | House Manager | 7 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 12026, RALEIGH, NC 27605-2026
- In care of
- % JOHN STANULA
- Signed the 990-EZ
- Steven Frost, AVC Treasurer
Mission
Sigma Phi Epsilon provides a community of residential learning on North Carolina State University campus for its undergraduate members. Development of leadership skills with the fraternity campus and community - while understanding it is important to develop a sense of community with philanthropic events and other non-profit organizations.
Program accomplishments
- Undergraduate Programming Dinners Retreats RecruitmentExpenses $115,081
- Balanced Man Scholarships and BanquetExpenses $5,000
- National Fraternity and Leadership DevelopmentExpenses $7,000
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 | Not on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 30-0779094
- Tax-exempt status
- 501(c)(7): Social or recreational club
- Donations deductible
- No
- Exempt since
- 1941
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Group exemption
- 0309: SIGMA PHI EPSILON FRATERNITY INC
- Assets (IRS master file)
- $37,938
- Income (IRS master file)
- $179,767
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2024 | $179,767 | $199,655 | $37,938 | IRS |
| 990-EZ | December 2023 | $139,239 | $125,394 | $57,826 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-EZ | 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 30-0779094).
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 30-0779094.
- 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 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of SIGMA PHI EPSILON FRATERNITY INC due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. 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-EZ for the year ended December 2024.
- Who are the officers and directors of SIGMA PHI EPSILON FRATERNITY INC?
- The 990-EZ for the year ended December 31, 2024 lists 8 people; 0 received compensation from the organization.
- How much revenue does SIGMA PHI EPSILON FRATERNITY INC have?
- On its 990-EZ for the year ended December 31, 2024 it reported revenue of $179,767, expenses of $199,655 and total assets of $37,938 at year end.
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