Nonprofit · EIN 35-6067823
SIGMA PHI EPSILON FRATERNITY INC
Also known as INDIANA ZETA CHAPTER
Tax-exempt · VALPARAISO, IN 46383
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $81,675 | $77,283 | $4,392 | $20,081 | $0 | $20,081 |
| December 31, 2024 | 990-EZ | $76,197 | $77,020 | -$823 | $15,689 | $0 | $15,689 |
| December 31, 2023 | 990-EZ | $89,239 | $81,007 | $8,232 | $16,512 | $0 | $16,512 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Membership dues
- $81,675
- Program service revenue
- $0
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $0
- Other expenses
- $77,283
- Program services (functional)
- $36,883
Balance sheet and other
- Total assets, start of year
- $15,689
- Total assets, end of year
- $20,081
- Total liabilities, end of year
- $0
- Net assets, end of year
- $20,081
- Cash, savings and investments
- $20,081
- Gross receipts
- $81,675
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, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Jack Unger | President | 10 | $0 |
| Cody Rushbolt | VP Programming | 10 | $0 |
| Max Johnson | VP Finance | 10 | $0 |
| Owen Galicia | VP Member Development | 10 | $0 |
| Benjamin Tieman | VP Recruitment | 10 | $0 |
| Luke Nieman | Chaplain | 10 | $0 |
| Peter Gudinas | VP SigEp Learning Community | 10 | $0 |
| Jack Maguie | VP Communications | 10 | $0 |
990-EZ for the year ended December 31, 2024: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Zachary Nielsen | President | 10 | $0 |
| Antonio Serrano | VP Programming | 10 | $0 |
| Zachary Zawila | VP Finance | 10 | $0 |
| Mason Tulacz | VP Member Development | 10 | $0 |
| Jack Unger | VP Recruitment | 10 | $0 |
| Kevin Koenig | Chaplain | 10 | $0 |
| Owen Galicia | VP SigEp Learning Community | 10 | $0 |
| Owen Stine | VP Communications | 10 | $0 |
990-EZ for the year ended December 31, 2023: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Trevor Henckel | President | 10 | $0 |
| Samuel Starkenburg | VP Programming | 10 | $0 |
| Adam White | VP Finance | 10 | $0 |
| Jack Colwell | VP Member Development | 10 | $0 |
| Zach Nielsen | VP Recruitment | 10 | $0 |
| Mason Tulacz | Chaplain | 10 | $0 |
| Conner Daehler | VP SigEp Learning Community | 10 | $0 |
| Korbin Opfer | VP Communications | 10 | $0 |
Address and contacts
- Address (IRS master file)
- 705 MOUND ST, VALPARAISO, IN 46383-6503
- Mailing address (990-N for 2025)
- 705 MOUND ST, VALPARAISO IN 463836503
- Principal officer (990-N for 2025)
- Max Johnson, 8982 S Trueblood Pl, Terre Haute IN 47802
- Signed the 990-EZ
- Max Johnson, Vice President of Finance
- Phone
- (309) 424-9432
- Website
- valparaiso.sigep.org
Mission
Promote the ideals of sound mind, sound body, and sound spirit through the fostering of an environment that promotes education, fraternalism, and high level of achievement.
Program accomplishments
- National Headquarters Dues and Insurance- Payment to the national fraternity is necessary for the status of a local chapter to be in good standing. These dues and insurance allow for our local chapter to participate in national retreats as well as to receive programming and events from the national fraternity.Expenses $29,199
- Programming- Events held by our local chapter allow us to promote our mission statement and ideals to the university and community, as well as maintain social, academic, and recruitment events for members in the chapter.Expenses $7,152
- Recruitment- Members that utilize these funds for recruitment allow for the chapter to continue to thrive and receive more new members year over year. Recruitment funds further allow us to host events outside of the university to meet potential new members on a one-on-one basis.Expenses $532
What it must file and when
IRS records say it files Form 990-N (e-Postcard). Gross receipts normally $50,000 or less. 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 | 990-N 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
- 35-6067823
- Tax-exempt status
- 501(c)(7): Social or recreational club
- Donations deductible
- No
- Exempt since
- 1967
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Group exemption
- 0309: SIGMA PHI EPSILON FRATERNITY INC
- Assets (IRS master file)
- $20,081
- Income (IRS master file)
- $81,675
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-N for 2025 Officer: Max Johnson | December 31, 2025 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-EZ | December 2025 | $81,675 | $77,283 | $20,081 | IRS |
| 990-EZ | December 2024 | $76,197 | $77,020 | $15,689 | XML |
| 990-EZ | December 2023 | $89,239 | $81,007 | $16,512 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-N for 2021 Officer: Aidan Goodreau | December 31, 2021 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990 | December 2021 | – | – | – | IRS |
| 990-N for 2020 Officer: Spencer Lehmann | December 31, 2020 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990 | December 2020 | – | – | – | IRS |
| 990-N for 2019 Officer: Joshua Holsapple | December 31, 2019 | ≤ $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 35-6067823).
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 35-6067823.
- Is SIGMA PHI EPSILON FRATERNITY INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(7) since 1967.
- 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-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of SIGMA PHI EPSILON FRATERNITY INC 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 SIGMA PHI EPSILON FRATERNITY INC 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 SIGMA PHI EPSILON FRATERNITY INC?
- The 990-N for 2025 names Max Johnson.
- Who are the officers and directors of SIGMA PHI EPSILON FRATERNITY INC?
- The 990-EZ for the year ended December 31, 2025 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, 2025 it reported revenue of $81,675, expenses of $77,283 and total assets of $20,081 at year end.
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