Nonprofit · EIN 45-2463705
ALABAMA IOTA OF SIGMA ALPHA EPSILON ALUMNI ASSOCIATION
Tax-exempt · BIRMINGHAM, AL 35205
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $1,245 | $776 | $469 | $6,903 | $0 | $6,903 |
| December 31, 2024 | 990-EZ | $0 | $3,490 | -$3,490 | $6,434 | $0 | $6,434 |
| December 31, 2023 | 990-EZ | $1,250 | $3,079 | -$1,829 | $9,924 | $0 | $9,924 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $1,245
Expenses
- Grants and similar amounts paid
- $200
- Compensation of officers, directors and key employees
- $0
- Occupancy
- $576
Balance sheet and other
- Total assets, start of year
- $6,434
- Total assets, end of year
- $6,903
- Total liabilities, end of year
- $0
- Net assets, end of year
- $6,903
- Cash, savings and investments
- $3,732
- Gross receipts
- $1,245
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 |
|---|---|---|---|
| TERANCE J CHAPMAN | PRESIDENT | 4 | $0 |
| CLAUDE H ESTES IV | TREASURER | 4 | $0 |
990-EZ for the year ended December 31, 2024: 2 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| TERANCE J CHAPMAN | PRESIDENT | 4 | $0 |
| CLAUDE H ESTES IV | TREASURER | 4 | $0 |
990-EZ for the year ended December 31, 2023: 2 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| TERANCE J CHAPMAN | PRESIDENT | 4 | $0 |
| CLAUDE H ESTES IV | TREASURER | 4 | $0 |
Address and contacts
- Address (IRS master file)
- 2117 MAGNOLIA AVENUE S 200, BIRMINGHAM, AL 35205-2808
- Signed the 990-EZ
- CLAUDE H ESTES IV, TREASURER
- Phone
- (205) 930-9789
- Return prepared by
- CLAUDE H ESTES COMPANY PC
Mission
THE ASSOCIATION WAS FORMED TO SUPPORT THE GROWTH AND DEVELOPMENT OF THE ACTIVE CHAPTER NAMED AS THE ALABAMA IOTA CHAPTER OF SIGMA ALPHA EPSILON FRATERNITY WHICH IS HOUSED ON THE CAMPUS OF BIRMINGHAM SOUTHERN COLLEGE AND TO PROVIDE FOR THE SOCIAL AND COLLEGIAL INTERACTION OF GRADUATES, FRIENDS, AND SUPPORTERS OF THE ACTIVE CHAPTER.
Program accomplishments
- THE ORGANIZATION PROVIDED SUPPORT FOR THE ACTIVE CHAPTER
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 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
- 45-2463705
- 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)
- Category (NTEE)
- Recreation and sports (N50)
- Assets (IRS master file)
- $6,903
- Income (IRS master file)
- $1,245
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $1,245 | $776 | $6,903 | IRS |
| 990-EZ | December 2024 | $0 | $3,490 | $6,434 | IRS |
| 990-EZ | December 2023 | $1,250 | $3,079 | $9,924 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 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 45-2463705).
Questions about ALABAMA IOTA OF SIGMA ALPHA EPSILON ALUMNI ASSOCIATION
- What is the EIN of ALABAMA IOTA OF SIGMA ALPHA EPSILON ALUMNI ASSOCIATION?
- The employer identification number (EIN) of ALABAMA IOTA OF SIGMA ALPHA EPSILON ALUMNI ASSOCIATION is 45-2463705.
- Is ALABAMA IOTA OF SIGMA ALPHA EPSILON ALUMNI ASSOCIATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(7) since 2012.
- Are donations to ALABAMA IOTA OF SIGMA ALPHA EPSILON ALUMNI ASSOCIATION tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does ALABAMA IOTA OF SIGMA ALPHA EPSILON ALUMNI ASSOCIATION file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of ALABAMA IOTA OF SIGMA ALPHA EPSILON ALUMNI ASSOCIATION 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 ALABAMA IOTA OF SIGMA ALPHA EPSILON ALUMNI ASSOCIATION last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
- Who are the officers and directors of ALABAMA IOTA OF SIGMA ALPHA EPSILON ALUMNI ASSOCIATION?
- The 990-EZ for the year ended December 31, 2025 lists 2 people; 0 received compensation from the organization.
- How much revenue does ALABAMA IOTA OF SIGMA ALPHA EPSILON ALUMNI ASSOCIATION have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $1,245, expenses of $776 and total assets of $6,903 at year end.
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