Nonprofit · EIN 35-0884303
SIGMA NU FRATERNITY
Also known as EPSILON MU
Tax-exempt · GREENCASTLE, IN 46135
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2025 | 990 | $657,798 | $586,064 | $71,734 | $1,946,619 | $152,316 | $1,794,303 |
| June 30, 2024 | 990 | $635,884 | $661,697 | -$25,813 | $1,899,444 | $197,132 | $1,702,312 |
| June 30, 2023 | 990 | $605,910 | $616,437 | -$10,527 | $1,969,075 | $249,799 | $1,719,276 |
Financial details: 990 for the year ended June 30, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $650,241
- Investment income
- $7,557
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- -$300
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $14,240
- Occupancy
- $354,130
- Depreciation
- $78,217
- Program services (functional)
- $551,760
- Management and general (functional)
- $34,304
Balance sheet and other
- Total assets, start of year
- $1,899,444
- Total assets, end of year
- $1,946,619
- Total liabilities, end of year
- $152,316
- Net assets, end of year
- $1,794,303
- Land, buildings and equipment
- $658,633
- Publicly traded securities
- $389,105
- Gross receipts
- $657,798
- Employees
- 0
- Volunteers
- 7
- Year formed
- 1927
- State of legal domicile
- IN
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 |
|---|---|---|---|
| GREG MOSER | PRESIDENT Trustee or director, Officer | 10 | $0 |
| ANTHONY OLIVERO | TREASURER Trustee or director, Officer | 6 | $0 |
| ADAM NOVOTNEY | EX-OFFICIO Trustee or director | 4 | $0 |
| CONNOR GANLY | SECRETARY Trustee or director, Officer | 10 | $0 |
| CHAD LESCYNSKI | AT LARGE BOA Trustee or director | 4 | $0 |
| MATT POWERS | AT LARGE BOA Trustee or director | 4 | $0 |
990 for the year ended June 30, 2024: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| GREG MOSER | PRESIDENT Trustee or director, Officer | 10 | $0 |
| KEVIN L COOK | OUTGOING TRE Trustee or director, Officer | 6 | $0 |
| ANTHONY OLIVERO | INCOMING TRE Trustee or director, Officer | 6 | $0 |
| CONNOR GANLY | SECRETARY Trustee or director, Officer | 10 | $0 |
| ADAM NOVOTNEY | EX-OFFICIO Trustee or director | 4 | $0 |
| CHAD LESCYNSKI | AT LARGE BOA Trustee or director | 4 | $0 |
| MATT POWERS | AT LARGE BOA Trustee or director | 4 | $0 |
990 for the year ended June 30, 2023: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| GREG MOSER | PRESIDENT Trustee or director, Officer | 10 | $0 |
| KEVIN L COOK | TREASURER Trustee or director, Officer | 6 | $0 |
| CONNOR GANLY | SECRETARY Trustee or director, Officer | 10 | $0 |
| ADAM NOVOTNEY | EX-OFFICIO Trustee or director | 4 | $0 |
| CHAD LESCYNSKI | AT LARGE BOA Trustee or director | 4 | $0 |
| MATT POWERS | AT LARGE BOA Trustee or director | 4 | $0 |
Address and contacts
- Address (IRS master file)
- 4400 HAUGHEY AVE, GREENCASTLE, IN 46135-0000
- In care of
- % ANTHONY OLIVERO
- Principal officer (990 for 2024)
- ANTHONY OLIVERO, C/O 8425 WOODFIELD CROSSING BLVD 11, INDIANAPOLIS, IN 46240
- Signed the 990
- ANTHONY OLIVERO, TREASURER
- Phone
- (317) 469-4500
- Website
- WWW.SIGMANU.ORG
- Return prepared by
- ASPIRE CPAS PC
Mission
EPSILON MU IS A FRATERNITY HOUSE OF SIGMA NU ON THE BUTLER UNIVERSITY CAMPUS IN INDIANAPOLIS INDIANA WHICH RUNS THE PROGRAMS AND FUNCTIONS OF THE FRATERNITY.
Program accomplishments
- EPSILON MU IS A FRATERNITY HOUSE OF SIGMA NU ON THE BUTLER UNIVERSITY CAMPUS IN INDIANAPOLIS INDIANA WHICH RUNS THE PROGRAMS AND FUNCTIONS OF THE FRATERNITY.Expenses $551,760 · grants -$300 · revenue $650,241
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
- 35-0884303
- Tax-exempt status
- 501(c)(7): Social or recreational club
- Donations deductible
- No
- Exempt since
- 1967
- Accounting year ends
- June
- Files
- Form 990 or 990-EZ
- Group exemption
- 0238: SIGMA NU FRATERNITY INC
- Assets (IRS master file)
- $1,946,619
- Income (IRS master file)
- $657,798
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | June 2025 | $657,798 | $586,064 | $1,946,619 | XML |
| 990 | June 2024 | $635,884 | $661,697 | $1,899,444 | IRS |
| 990 | June 2023 | $605,910 | $616,437 | $1,969,075 | XML |
| 990 | June 2022 | – | – | – | IRS |
| 990 | June 2021 | – | – | – | IRS |
| 990 | June 2019 | – | – | – | 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 35-0884303).
Questions about SIGMA NU FRATERNITY
- What is the EIN of SIGMA NU FRATERNITY?
- The employer identification number (EIN) of SIGMA NU FRATERNITY is 35-0884303.
- Is SIGMA NU FRATERNITY tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(7) since 1967.
- Are donations to SIGMA NU FRATERNITY tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does SIGMA NU 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 NU FRATERNITY 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 NU FRATERNITY 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 NU FRATERNITY?
- The 990 for the year ended June 30, 2025 names ANTHONY OLIVERO.
- Who are the officers and directors of SIGMA NU FRATERNITY?
- The 990 for the year ended June 30, 2025 lists 6 people; 0 received compensation from the organization.
- How much revenue does SIGMA NU FRATERNITY have?
- On its 990 for the year ended June 30, 2025 it reported revenue of $657,798, expenses of $586,064 and total assets of $1,946,619 at year end.
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