Nonprofit · EIN 45-0194215
SIGMA ALPHA EPSILON FRATERNITY
Also known as NORTH DAKOTA BETA
Tax-exempt · FARGO, ND 58102
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $173,439 | $172,449 | $990 | $2,497 | – | $2,497 |
| December 31, 2024 | 990-EZ | $162,155 | $170,603 | -$8,448 | $1,507 | – | $1,507 |
| December 31, 2023 | 990-EZ | $141,122 | $136,686 | $4,436 | $9,955 | – | $9,955 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Membership dues
- $173,439
Expenses
- Benefits paid to members
- $16,473
- Compensation of officers, directors and key employees
- $0
- Occupancy
- $36,700
- Other expenses
- $119,276
Balance sheet and other
- Total assets, start of year
- $1,507
- Total assets, end of year
- $2,497
- Total liabilities, end of year
- –
- Net assets, end of year
- $2,497
- Cash, savings and investments
- $2,497
- Gross receipts
- $173,439
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 |
|---|---|---|---|
| Thijs Sultan | TREASURER | 10 | $0 |
| Garrett Nelson | PRESIDENT | 10 | $0 |
990-EZ for the year ended December 31, 2024: 2 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Tyler Walden | PRESIDENT | 10 | $0 |
| Thijs Sultan | TREASURER | 10 | $0 |
990-EZ for the year ended December 31, 2023: 2 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CARSON LANDSTROM | PRESIDENT | 10 | $0 |
| IAN JASME | TREASURER | 10 | $0 |
Address and contacts
- Address (IRS master file)
- 1125 16TH ST N, FARGO, ND 58102-3322
- In care of
- % IAN JASME
- Mailing address (990-N for 2021)
- 1125 16TH ST N, FARGO ND 581023322
- Principal officer (990-N for 2021)
- Hayden Mastrud, 1125 16th st n, fargo ND 58102
- Signed the 990-EZ
- Andy Thorson, Advisor
Mission
ADVANCING THE HIGHEST STANDARDS OF FRIENDSHIP SCHOLARSHIP LEADERSHIP AND SERVICE FOR OUR MEMBERS THROUGHOUT LIFE.
Program accomplishments
- PROVIDE SERVICES AND BENEFITS FOR LOCAL FRATERNITY AND COMMUNITY
- ESTABLISH STUDY HOURS PROVIDE RESOURCES AND SCHOLARSHIPS FOR OUR MEMBERS TO ENHANCE THEIR ACADEMICS
- REQUIRE HOURS OF COMMUNITY SERVICE FROM MEMBERS AND RAISE MONEY FOR CHARITIES AND NONPROFITS
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 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-EZ 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
- 45-0194215
- Tax-exempt status
- 501(c)(7): Social or recreational club
- Donations deductible
- No
- Exempt since
- 1940
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Group exemption
- 0228: SIGMA ALPHA EPSILON FRATERNITY
- Assets (IRS master file)
- $2,497
- Income (IRS master file)
- $173,439
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $173,439 | $172,449 | $2,497 | IRS |
| 990-EZ | December 2024 | $162,155 | $170,603 | $1,507 | IRS |
| 990-EZ | December 2023 | $141,122 | $136,686 | $9,955 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-N for 2021 Officer: Hayden Mastrud | December 31, 2021 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-EZ | December 2020 | – | – | – | IRS |
| 990-EZ | December 2019 | – | – | – | IRS |
| 990-EZ | December 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 45-0194215).
Questions about SIGMA ALPHA EPSILON FRATERNITY
- What is the EIN of SIGMA ALPHA EPSILON FRATERNITY?
- The employer identification number (EIN) of SIGMA ALPHA EPSILON FRATERNITY is 45-0194215.
- Is SIGMA ALPHA EPSILON FRATERNITY tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(7) since 1940.
- Are donations to SIGMA ALPHA EPSILON FRATERNITY tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does SIGMA ALPHA EPSILON 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 ALPHA EPSILON FRATERNITY 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 ALPHA EPSILON FRATERNITY last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
- Who is the principal officer of SIGMA ALPHA EPSILON FRATERNITY?
- The 990-N for 2021 names Hayden Mastrud.
- Who are the officers and directors of SIGMA ALPHA EPSILON FRATERNITY?
- The 990-EZ for the year ended December 31, 2025 lists 2 people; 0 received compensation from the organization.
- How much revenue does SIGMA ALPHA EPSILON FRATERNITY have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $173,439, expenses of $172,449 and total assets of $2,497 at year end.
Other nonprofits in FARGO
- INNOVIS HEALTH LLC EIN 26-1175213 · last filed 990 for 2025
- CASS COUNTY ELECTRIC COOPERATIVE INC EIN 45-0115790 · last filed 990 for 2025
- NORTH DAKOTA STATE UNIVERSITY FOUNDATION EIN 23-7120898 · last filed 990 for 2024
- OFFUTT FAMILY FOUNDATION EIN 26-6574983 · last filed 990-PF for 2024
- SISTERS OF MARY OF THE PRESENTATION LONG TERM CARE EIN 75-2999939 · last filed 990 for 2025
- DAKOTAS & WESTERN MINNESOTA INDUSTRY HEALTH & WELFARE FUND EIN 45-6038633 · last filed 990 for 2024
- NORTH DAKOTA PUBLIC HEALTH INSURANCE TRUST EIN 85-1481944 · last filed 990 for 2024
- HOSPICE OF THE RED RIVER VALLEY EIN 45-0349152 · last filed 990 for 2024