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IRS-authorized e-file provider · not the IRS

Nonprofit · EIN 31-0619649

OHIO THETA CHAPTER OF THE SIGMA PHI EPSILON FRATERNITY

Also known as OH THETA CHAPTER

Tax-exempt (reinstated) · CINCINNATI, OH 45220

Address and contacts

Address (IRS master file)
321 JOSELIN AVE, CINCINNATI, OH 45220-2804
Mailing address (990-N for 2025)
321 Joselin Avenue, Cincinnati OH 45220
Principal officer (990-N for 2025)
Nathan Yerkeson, 321 Joselin Avenue, Cincinnati OH 45220

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 yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026990-N on file
2024December 31, 2024May 15, 2025Check at the IRS
2023December 31, 2023May 15, 2024Check at the IRS

File the 2026 990-EZ for OHIO THETA CHAPTER OF THE SIGMA PHI EPSILON FRATERNITY

Due May 17, 2027 · e-filed with the IRS by 990.tax, an IRS-authorized e-file provider

IRS record

EIN
31-0619649
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)

Revocation and reinstatement

Exemption revoked
May 15, 2018
Posted by the IRS
February 12, 2019
Reinstated
Effective February 15, 2025

From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.

Filing history

FormYear endedRevenueExpensesAssetsReturn
990-N for 2025
Officer: Nathan Yerkeson
December 31, 2025≤ $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 31-0619649).

Questions about OHIO THETA CHAPTER OF THE SIGMA PHI EPSILON FRATERNITY

What is the EIN of OHIO THETA CHAPTER OF THE SIGMA PHI EPSILON FRATERNITY?
The employer identification number (EIN) of OHIO THETA CHAPTER OF THE SIGMA PHI EPSILON FRATERNITY is 31-0619649.
Is OHIO THETA CHAPTER OF THE SIGMA PHI EPSILON FRATERNITY tax-exempt?
Yes. The IRS revoked its exemption on May 15, 2018 and reinstated it effective February 15, 2025.
Are donations to OHIO THETA CHAPTER OF THE SIGMA PHI EPSILON FRATERNITY tax-deductible?
No. The IRS master file says contributions to it are not deductible.
Which annual return does OHIO THETA CHAPTER OF THE SIGMA PHI EPSILON 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 OHIO THETA CHAPTER OF THE SIGMA PHI EPSILON 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 OHIO THETA CHAPTER OF THE SIGMA PHI EPSILON FRATERNITY last file with the IRS?
The latest return in the IRS public files is the 990-N for 2025 for the year ended December 31, 2025.
Who is the principal officer of OHIO THETA CHAPTER OF THE SIGMA PHI EPSILON FRATERNITY?
The 990-N for 2025 names Nathan Yerkeson.

Other nonprofits in CINCINNATI

All nonprofits in CINCINNATI · Ohio · Education