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Nonprofit · EIN 38-1782010

SIGMA PHI EPSILON FRATERNITY INC

Also known as MI ETA CHAPTER

Tax-exempt (reinstated) · HOUGHTON, MI 49931

Address and contacts

Address (IRS master file)
218 BLANCHE ST, HOUGHTON, MI 49931-1202
Mailing address (990-N for 2025)
218 Blanche St, Houghton MI 49931
Principal officer (990-N for 2025)
Jason P Mack, 805 W EDWARDS AVE, Houghton MI 49931

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 yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026990-N on file
2024December 31, 2024May 15, 2025990-N on file
2023December 31, 2023May 15, 2024990-N on file

File the 2026 990-N for SIGMA PHI EPSILON FRATERNITY INC

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

IRS record

EIN
38-1782010
Tax-exempt status
501(c)(7): Social or recreational club
Donations deductible
No
Exempt since
2012
Accounting year ends
December
Files
Form 990-N (e-Postcard)

Revocation and reinstatement

Exemption revoked
November 15, 2010
Posted by the IRS
July 13, 2011
Reinstated
Effective November 15, 2011

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: Jason P Mack
December 31, 2025≤ $50,000 receipts––e-Postcard
990-N for 2024
Officer: Jason P Mack
December 31, 2024≤ $50,000 receipts––e-Postcard
990-N for 2023
Officer: Jason P Mack
December 31, 2023≤ $50,000 receipts––e-Postcard
990-N for 2022
Officer: Jason Mack
December 31, 2022≤ $50,000 receipts––e-Postcard
990-N for 2021
Officer: Jason Mack
December 31, 2021≤ $50,000 receipts––e-Postcard
990-N for 2019
Officer: Jason P Mack
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 38-1782010).

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 38-1782010.
Is SIGMA PHI EPSILON FRATERNITY INC tax-exempt?
Yes. The IRS revoked its exemption on November 15, 2010 and reinstated it effective November 15, 2011.
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 Jason P Mack.

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