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Nonprofit · EIN 43-1720240

GAMMA SIGMA BUILDING ASSOCIATION INC

Tax-exempt · SAINT LOUIS, MO 63156

Financials

$107K$73K2022$211K$151K2023$233K$161K2024
Revenue Expenses · by fiscal year end
Financials of GAMMA SIGMA BUILDING ASSOCIATION INC by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
July 31, 2025990$233,345$161,293$72,052$1,060,395$0$1,060,395
July 31, 2024990$210,875$151,329$59,546$995,161$30,000$965,161
July 31, 2023990$106,988$72,728$34,260$887,525$30,000$857,525
Financial details: 990 for the year ended July 31, 2025

Revenue

Contributions, gifts and grants
$0
Program service revenue
$181,000
Investment income
$52,345
Net gain from sales of assets
$12,605
Other revenue
$0

Expenses

Grants and similar amounts paid
$0
Compensation of officers, directors and key employees
$0
Salaries, compensation and benefits (total)
$0
Professional fundraising fees
$0
Legal fees
$2,961
Accounting fees
$1,920
Depreciation
$4,699

Balance sheet and other

Total assets, start of year
$995,161
Total assets, end of year
$1,060,395
Total liabilities, end of year
$0
Net assets, end of year
$1,060,395
Land, buildings and equipment
$225,860
Net assets without donor restrictions
$1,060,395
Gross unrelated business income
$52,345
Gross receipts
$564,898
Employees
0
Year formed
1970
State of legal domicile
MO

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 July 31, 2025, highest compensation first.

NameTitleHours / weekCompensation
LESTER C JOERNPresident
Trustee or director, Officer
1$0
MICHAEL TSVETANOVTreasurer
Trustee or director, Officer
1$0
BRIAN AUERSecretary
Trustee or director, Officer
0.5$0
990 for the year ended July 31, 2024: 3 people
NameTitleHours / weekCompensation
LESTER C JOERNPresident
Trustee or director, Officer
1$0
STEPHEN W FRYANTreasurer
Trustee or director, Officer
1$0
BRIAN AUERSecretary
Trustee or director, Officer
0.5$0
990 for the year ended July 31, 2023: 3 people
NameTitleHours / weekCompensation
LESTER C JOERNPresident
Trustee or director, Officer
1$0
STEPHEN W FRYANTreasurer
Trustee or director, Officer
1$0
BRIAN AUERSecretary
Trustee or director, Officer
0.5$0

Address and contacts

Address (IRS master file)
PO BOX 23001, SAINT LOUIS, MO 63156-3001
Principal officer (990 for 2024)
MICHAEL TSVETANOV, PO BOX 23001, ST LOUIS, MO 63156
Signed the 990
MICHAEL TSVETANOV, Treasurer
Phone
(636) 675-6213
Return prepared by
MORICE LIST & ASSOCIATES LLC

Mission

PROVIDE A RESIDENTIAL CHAPTER HOUSE FOR SIGMA PI FRATERNITY AT UNIVERSITY OF MISSOURI.

990 for the year ended July 31, 2025

Program accomplishments

  • PROVIDE A BUILDING USED AS THE FRATERNITY HOUSE FOR SIGMA PI FRATERNITY.

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 July, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025July 31, 2026December 15, 2026Not due yet
2024July 31, 2025December 15, 2025990 on file
2023July 31, 2024December 16, 2024990 on file

IRS record

EIN
43-1720240
Tax-exempt status
501(c)(7): Social or recreational club
Donations deductible
No
Exempt since
2006
Accounting year ends
July
Files
Form 990 or 990-EZ
Category (NTEE)
Education (B99)
Assets (IRS master file)
$1,060,395
Income (IRS master file)
$564,898

Filing history

FormYear endedRevenueExpensesAssetsReturn
990July 2025$233,345$161,293$1,060,395XML
990July 2024$210,875$151,329$995,161XML
990July 2023$106,988$72,728$887,525XML
990July 2022$157,010$65,104$847,502IRS
990July 2021–––IRS
990July 2020–––IRS
990July 2019–––IRS
990July 2018–––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 43-1720240).

Questions about GAMMA SIGMA BUILDING ASSOCIATION INC

What is the EIN of GAMMA SIGMA BUILDING ASSOCIATION INC?
The employer identification number (EIN) of GAMMA SIGMA BUILDING ASSOCIATION INC is 43-1720240.
Is GAMMA SIGMA BUILDING ASSOCIATION INC tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(7) since 2006.
Are donations to GAMMA SIGMA BUILDING ASSOCIATION INC tax-deductible?
No. The IRS master file says contributions to it are not deductible.
Which annual return does GAMMA SIGMA BUILDING ASSOCIATION 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 GAMMA SIGMA BUILDING ASSOCIATION INC due?
The return for tax year 2025 (the year ending July 31, 2026) is due December 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
When did GAMMA SIGMA BUILDING ASSOCIATION INC last file with the IRS?
The latest return in the IRS public files is the 990 for the year ended July 2025.
Who is the principal officer of GAMMA SIGMA BUILDING ASSOCIATION INC?
The 990 for the year ended July 31, 2025 names MICHAEL TSVETANOV.
Who are the officers and directors of GAMMA SIGMA BUILDING ASSOCIATION INC?
The 990 for the year ended July 31, 2025 lists 3 people; 0 received compensation from the organization.
How much revenue does GAMMA SIGMA BUILDING ASSOCIATION INC have?
On its 990 for the year ended July 31, 2025 it reported revenue of $233,345, expenses of $161,293 and total assets of $1,060,395 at year end.

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