Nonprofit · EIN 45-0194220
SIGMA ALPHA EPSILON FRATERNITY
Also known as NORTH DAKOTA ALPHA CHAPTER
Tax-exempt · EVANSTON, IL 60201
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| July 31, 2025 | 990 | $276,178 | $257,703 | $18,475 | $26,943 | $33,401 | -$6,458 |
| July 31, 2024 | 990 | $300,678 | $333,732 | -$33,054 | $27,513 | $52,446 | -$24,933 |
Financial details: 990 for the year ended July 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $276,178
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $0
- Other salaries and wages
- $22,981
- Salaries, compensation and benefits (total)
- $29,182
- Professional fundraising fees
- $0
- Accounting fees
- $2,221
- Occupancy
- $97,821
Balance sheet and other
- Total assets, start of year
- $27,513
- Total assets, end of year
- $26,943
- Total liabilities, end of year
- $33,401
- Net assets, end of year
- -$6,458
- Net assets without donor restrictions
- -$6,458
- Gross receipts
- $276,178
- Employees
- 1
- Volunteers
- 2
- Year formed
- 1923
- State of legal domicile
- ND
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.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Juan I Faria | Controller Trustee or director | 2 | $0 |
| Gregory P Somers | CEO Trustee or director | 2 | $0 |
| Cole Koehnen | President Officer | 10 | $0 |
| Louis Hoye | Vice President Officer | 10 | $0 |
| Gavin Moorhead | Secretary Officer | 10 | $0 |
| Drew Knuth | Treasurer Officer | 10 | $0 |
990 for the year ended July 31, 2024: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Juan I Faria | Controller Trustee or director | 2 | $0 |
| Gregory P Somers | CEO Trustee or director | 2 | $0 |
| Logan Laier | President Officer | 10 | $0 |
| Spencer Rudningen | Vice President Officer | 10 | $0 |
| Jordan Voss | Secretary Officer | 10 | $0 |
| Cole Koehnen | Treasurer Officer | 10 | $0 |
Address and contacts
- Address (IRS master file)
- 1856 SHERIDAN RD, EVANSTON, IL 60201-3837
- In care of
- % JUAN FARIA
- Principal officer (990 for 2024)
- Juan Faria, 1856 Sheridan Rd, EVANSTON, IL 60201
- Signed the 990
- Jack Semerjian, Staff Accountant
- Phone
- (224) 307-0659
Mission
Advancing the highest standards of friendship scholarship leadership and service for our members throughout life.
Program accomplishments
- PROVIDED CHAPTER ACTIVITIES FOR THE UNDERGRADUATE CHAPTER OF THE NATIONAL SIGMA ALPHA EPSILON FRATERNITYExpenses $259,186 · revenue $287,223
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 year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | July 31, 2026 | December 15, 2026 | Not due yet |
| 2024 | July 31, 2025 | December 15, 2025 | 990 on file |
| 2023 | July 31, 2024 | December 16, 2024 | 990 on file |
IRS record
- EIN
- 45-0194220
- Tax-exempt status
- 501(c)(7): Social or recreational club
- Donations deductible
- No
- Exempt since
- 1940
- Accounting year ends
- July
- Files
- Form 990 or 990-EZ
- Group exemption
- 0228: SIGMA ALPHA EPSILON FRATERNITY
- Assets (IRS master file)
- $26,943
- Income (IRS master file)
- $276,178
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | July 2025 | $276,178 | $257,703 | $26,943 | XML |
| 990 | July 2024 | $300,678 | $333,732 | $27,513 | XML |
| 990 | July 2023 | $365,730 | $358,313 | $50,559 | IRS |
| 990 | July 2022 | – | – | – | IRS |
| 990 | July 2021 | – | – | – | IRS |
| 990 | July 2020 | – | – | – | IRS |
| 990 | July 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 45-0194220).
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 45-0194220.
- 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 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 SIGMA ALPHA EPSILON FRATERNITY 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 SIGMA ALPHA EPSILON FRATERNITY?
- The 990 for the year ended July 31, 2025 names Juan Faria.
- Who are the officers and directors of SIGMA ALPHA EPSILON FRATERNITY?
- The 990 for the year ended July 31, 2025 lists 6 people; 0 received compensation from the organization.
- How much revenue does SIGMA ALPHA EPSILON FRATERNITY have?
- On its 990 for the year ended July 31, 2025 it reported revenue of $276,178, expenses of $257,703 and total assets of $26,943 at year end.
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