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Nonprofit · EIN 31-0827804

THETA UPSILON HOUSING COMPANY INC

Tax-exempt (reinstated) · CAMDEN, OH 45311

Financials

$147K$173K2023$152K$184K2024
Revenue Expenses · by fiscal year end
Financials of THETA UPSILON HOUSING COMPANY INC by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
June 30, 2025990$151,890$184,457-$32,567$621,611$669,193-$47,582
June 30, 2024990$146,889$173,307-$26,418$646,325$661,340-$15,015
Financial details: 990 for the year ended June 30, 2025

Revenue

Contributions, gifts and grants
$66
Program service revenue
$151,820
Investment income
$4
Other revenue
$0

Expenses

Grants and similar amounts paid
$0
Compensation of officers, directors and key employees
$0
Salaries, compensation and benefits (total)
$0
Professional fundraising fees
$0
Occupancy
$146,284
Depreciation
$36,156

Balance sheet and other

Total assets, start of year
$646,325
Total assets, end of year
$621,611
Total liabilities, end of year
$669,193
Net assets, end of year
-$47,582
Land, buildings and equipment
$586,358
Gross receipts
$151,890
Employees
0
Volunteers
5
Year formed
1968
State of legal domicile
OH

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 June 30, 2025, highest compensation first.

NameTitleHours / weekCompensation
Michael BehrensDirector
Trustee or director
0.1$0
Matthew CohenDirector
Trustee or director
0$0
James LewisTreasurer
Trustee or director, Officer
5$0
Matthew SmithPresident/Secretary
Trustee or director, Officer
4$0
Jason RammesVice President
Trustee or director, Officer
0.5$0
David WalkerDirector
Trustee or director
0.1$0
990 for the year ended June 30, 2024: 7 people
NameTitleHours / weekCompensation
Michael BehrensDirector
Trustee or director
0.5$0
Matthew CohenDirector
Trustee or director
0.5$0
Christopher FerrittoDirector
Trustee or director
1$0
Scott RichardsonDirector
Trustee or director
0.5$0
James LewisTreasurer
Officer
5$0
Matthew SmithPresident/Secretary
Officer
3$0
Richard SippolaVice President
Officer
0.5$0

Address and contacts

Address (IRS master file)
2223 CAMDEN COLLEGE CORNER RD, CAMDEN, OH 45311-8728
In care of
% CHRISTOPHER FERRITTO
Principal officer (990 for 2024)
James Lewis, 3007 Jamestown Court, Woodbridge, VA 22192
Signed the 990
James Lewis, Treasurer
Phone
(703) 254-8982

Mission

Provide student housing at Miami University for members of the Theta-Upsilon chapter of the Kappa Sigma Fraternity

990 for the year ended June 30, 2025

Program accomplishments

  • Provided housing to 18 students
    Expenses $148,225 · revenue $151,820

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 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, 2026Not due yet
2024June 30, 2025November 17, 2025990 on file
2023June 30, 2024November 15, 2024990 on file

IRS record

EIN
31-0827804
Tax-exempt status
501(c)(2): Title-holding corporation
Donations deductible
No
Exempt since
2019
Accounting year ends
June
Files
Form 990 or 990-EZ
Assets (IRS master file)
$614,215
Income (IRS master file)
$198,991

Revocation and reinstatement

Exemption revoked
November 15, 2017
Posted by the IRS
March 12, 2018
Reinstated
Effective November 15, 2017

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
990June 2025$151,890$184,457$621,611XML
990June 2024$146,889$173,307$646,325XML
990June 2023$121,870$133,643$665,023IRS
990-EZJune 2022–––IRS
990-EZJune 2021–––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 31-0827804).

Questions about THETA UPSILON HOUSING COMPANY INC

What is the EIN of THETA UPSILON HOUSING COMPANY INC?
The employer identification number (EIN) of THETA UPSILON HOUSING COMPANY INC is 31-0827804.
Is THETA UPSILON HOUSING COMPANY INC tax-exempt?
Yes. The IRS revoked its exemption on November 15, 2017 and reinstated it effective November 15, 2017.
Are donations to THETA UPSILON HOUSING COMPANY INC tax-deductible?
No. The IRS master file says contributions to it are not deductible.
Which annual return does THETA UPSILON HOUSING COMPANY 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 THETA UPSILON HOUSING COMPANY INC due?
The return for tax year 2025 (the year ending June 30, 2026) is due November 16, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
When did THETA UPSILON HOUSING COMPANY INC last file with the IRS?
The latest return in the IRS public files is the 990 for the year ended June 2025.
Who is the principal officer of THETA UPSILON HOUSING COMPANY INC?
The 990 for the year ended June 30, 2025 names James Lewis.
Who are the officers and directors of THETA UPSILON HOUSING COMPANY INC?
The 990 for the year ended June 30, 2025 lists 6 people; 0 received compensation from the organization.
How much revenue does THETA UPSILON HOUSING COMPANY INC have?
On its 990 for the year ended June 30, 2025 it reported revenue of $151,890, expenses of $184,457 and total assets of $621,611 at year end.

Other nonprofits in CAMDEN

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