Nonprofit · EIN 31-1208385
SIGMA PHI EPSILON FRATERNITY INC
Also known as INDIANA ALPHA CHAPTER
Tax-exempt · LAFAYETTE, IN 47902
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2025 | 990 | $438,148 | $412,172 | $25,976 | $98,735 | $0 | $98,735 |
| June 30, 2024 | 990 | $229,023 | $221,634 | $7,389 | $65,799 | $0 | $65,799 |
| June 30, 2023 | 990-EZ | $42,734 | $41,280 | $1,454 | $52,328 | – | $52,328 |
Financial details: 990 for the year ended June 30, 2025
Revenue
- Contributions, gifts and grants
- $980
- Program service revenue
- $437,166
- Investment income
- $2
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Program services (functional)
- $407,476
- Management and general (functional)
- $4,696
Balance sheet and other
- Total assets, start of year
- $65,799
- Total assets, end of year
- $98,735
- Total liabilities, end of year
- $0
- Net assets, end of year
- $98,735
- Net assets without donor restrictions
- $98,735
- Gross receipts
- $438,148
- Employees
- 0
- Year formed
- 1905
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.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MICHAEL ELLIS | PRESIDENT Trustee or director, Officer | 1 | $0 |
| AADIT KUMAR | VP FINANCE-C Trustee or director, Officer | 4 | $0 |
| MARK NAPIER | TREASURER Trustee or director, Officer | 1 | $0 |
| BRIAN RODELL | SECRETARY Trustee or director, Officer | 1 | $0 |
990 for the year ended June 30, 2024: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MICHAEL ELLIS | PRESIDENT Trustee or director, Officer | 1 | $0 |
| AADIT KUMAR | VP FINANCE-C Trustee or director, Officer | 4 | $0 |
| MARK NAPIER | TREASURER Trustee or director, Officer | 1 | $0 |
| BRIAN RODELL | SECRETARY Trustee or director, Officer | 1 | $0 |
990-EZ for the year ended June 30, 2023: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MARK NAPIER | TREASURER | 1 | $0 |
| BRIAN RODELL | SECRETARY | 1 | $0 |
| MICHAEL ELLIS | PRESIDENT | 1 | $0 |
| AADIT KUMAR | VP FINANCE-C | 4 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 192, LAFAYETTE, IN 47902-0192
- In care of
- % AADIT KUMAR
- Principal officer (990 for 2024)
- AADIT KUMAR, PO BOX 192, LAFAYETTE, IN 47902
- Signed the 990
- AADIT KUMAR, VP FINANCE-CHAPTER
- Phone
- (765) 423-5313
- Return prepared by
- GIRARDOT STRAUCH & CO PC
Mission
LOCAL UNIVERSITY CHAPTER OF NATIONAL SOCIAL FRATERNITY WHOSE MEMBERS BENEFIT IN SOCIAL, COMMUNITY, EDUCATIONAL, AND LEADERSHIP ACTIVITIES.
Program accomplishments
- SOCIAL, COMMUNITY, EDUCATIONAL, LEADERSHIP & RECRUITMENT EXPENSE.Expenses $407,476 · revenue $437,166
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 year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | June 30, 2026 | November 16, 2026 | Not due yet |
| 2024 | June 30, 2025 | November 17, 2025 | 990 on file |
| 2023 | June 30, 2024 | November 15, 2024 | 990 on file |
IRS record
- EIN
- 31-1208385
- Tax-exempt status
- 501(c)(7): Social or recreational club
- Donations deductible
- No
- Exempt since
- 1941
- Accounting year ends
- June
- Files
- Form 990 or 990-EZ
- Group exemption
- 0309: SIGMA PHI EPSILON FRATERNITY INC
- Assets (IRS master file)
- $98,735
- Income (IRS master file)
- $438,148
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | June 2025 | $438,148 | $412,172 | $98,735 | IRS |
| 990 | June 2024 | $229,023 | $221,634 | $65,799 | IRS |
| 990-EZ | June 2023 | $42,734 | $41,280 | $52,328 | XML |
| 990-EZ | June 2022 | – | – | – | 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 31-1208385).
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 31-1208385.
- 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 June 30, 2026) is due November 16, 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 for the year ended June 2025.
- Who is the principal officer of SIGMA PHI EPSILON FRATERNITY INC?
- The 990 for the year ended June 30, 2025 names AADIT KUMAR.
- Who are the officers and directors of SIGMA PHI EPSILON FRATERNITY INC?
- The 990 for the year ended June 30, 2025 lists 4 people; 0 received compensation from the organization.
- How much revenue does SIGMA PHI EPSILON FRATERNITY INC have?
- On its 990 for the year ended June 30, 2025 it reported revenue of $438,148, expenses of $412,172 and total assets of $98,735 at year end.
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