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IRS-authorized e-file provider · not the IRS

Nonprofit · EIN 38-6143490

SIGMA EPSILON CHAPTER OF PHI SIGMA KAPPA

Also known as 353 SIGMA EPSILON

Tax-exempt (reinstated) · BIG RAPIDS, MI 49307

Address and contacts

Address (IRS master file)
408 S MICHIGAN AVE, BIG RAPIDS, MI 49307-2016
In care of
% FERRIS STATE UNIVERSITY
Mailing address (990-N for 2025)
408 South Michigan Avenue, BIG RAPIDS MI 49307
Principal officer (990-N for 2025)
Michael Kovalchick, 408 S MICHIGAN AVE, BIG RAPIDS MI 49307

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, 2024Check at the IRS

File the 2026 990-N for SIGMA EPSILON CHAPTER OF PHI SIGMA KAPPA

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

IRS record

EIN
38-6143490
Tax-exempt status
501(c)(7): Social or recreational club
Donations deductible
No
Exempt since
2022
Accounting year ends
December
Files
Form 990-N (e-Postcard)
Category (NTEE)
Education (B83)

Revocation and reinstatement

Exemption revoked
April 15, 2011
Posted by the IRS
December 7, 2011
Reinstated
Effective September 15, 2022

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: Michael Kovalchick
December 31, 2025≤ $50,000 receipts––e-Postcard
990-N for 2024
Officer: Michael Kovalchick
December 31, 2024≤ $50,000 receipts––e-Postcard
990-N for 2022
Officer: Harry Flynn
December 31, 2022≤ $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 38-6143490).

Questions about SIGMA EPSILON CHAPTER OF PHI SIGMA KAPPA

What is the EIN of SIGMA EPSILON CHAPTER OF PHI SIGMA KAPPA?
The employer identification number (EIN) of SIGMA EPSILON CHAPTER OF PHI SIGMA KAPPA is 38-6143490.
Is SIGMA EPSILON CHAPTER OF PHI SIGMA KAPPA tax-exempt?
Yes. The IRS revoked its exemption on April 15, 2011 and reinstated it effective September 15, 2022.
Are donations to SIGMA EPSILON CHAPTER OF PHI SIGMA KAPPA tax-deductible?
No. The IRS master file says contributions to it are not deductible.
Which annual return does SIGMA EPSILON CHAPTER OF PHI SIGMA KAPPA file?
Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
When is the next return of SIGMA EPSILON CHAPTER OF PHI SIGMA KAPPA 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 EPSILON CHAPTER OF PHI SIGMA KAPPA 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 EPSILON CHAPTER OF PHI SIGMA KAPPA?
The 990-N for 2025 names Michael Kovalchick.

Other nonprofits in BIG RAPIDS

All nonprofits in BIG RAPIDS · Michigan · Education