Skip to main content
IRS-authorized e-file provider · not the IRS

Nonprofit · EIN 51-0144831

SIGMA NU FRATERNITY

Also known as IOTA LAMBDA

Tax-exempt (reinstated) · JACKSONVILLE, AL 36265

Financials

$59K$48K2025
Revenue Expenses · by fiscal year end
Financials of SIGMA NU FRATERNITY by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990-EZ$58,672$47,592$11,080$47,667–$47,667
Financial details: 990-EZ for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$49,722
Program service revenue
$0
Investment income
$2
Net income from fundraising events
$8,948

Expenses

Compensation of officers, directors and key employees
$0
Salaries, compensation and benefits (total)
$0
Occupancy
$26,465
Other expenses
$21,127

Balance sheet and other

Total assets, start of year
$36,587
Total assets, end of year
$47,667
Total liabilities, end of year
–
Net assets, end of year
$47,667
Cash, savings and investments
$47,667
Gross receipts
$58,672

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.

NameTitleHours / weekCompensation
Michael DalesandroAdvisor5$0

Address and contacts

Address (IRS master file)
PO BOX 62, JACKSONVILLE, AL 36265-0062
In care of
% MICHAEL DALESANDRO
Mailing address (990-N for 2009)
PO Box 344, Jacksonville AL 36265
Principal officer (990-N for 2009)
John Awbrey, 2673 Rexford Street, Hokes Bluff AL 35903
Signed the 990-EZ
Michael Dalesandro, Advisor

Mission

This organization is a college fraternity that seeks to develop young men into responsible citizens through the ideals of Love Truth and Honor while simultaneously enhancing the post-secondary education experience.

990-EZ for the year ended December 31, 2025

Program accomplishments

  • Provided many opportunities for members to develop by making Leadership Organizational and Educational opportunities available.

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 yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026990-EZ on file
2024December 31, 2024May 15, 2025Check at the IRS
2023December 31, 2023May 15, 2024Check at the IRS

File the 2026 990-EZ for SIGMA NU FRATERNITY

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

IRS record

EIN
51-0144831
Tax-exempt status
501(c)(7): Social or recreational club
Donations deductible
No
Exempt since
2025
Accounting year ends
December
Files
Form 990 or 990-EZ
Assets (IRS master file)
$47,667
Income (IRS master file)
$58,672

Revocation and reinstatement

Exemption revoked
January 15, 2014
Posted by the IRS
April 14, 2014
Reinstated
Effective November 15, 2025

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-EZDecember 2025$58,672$47,592$47,667IRS
990-N for 2009
Officer: John Awbrey
August 31, 2010≤ $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 51-0144831).

Questions about SIGMA NU FRATERNITY

What is the EIN of SIGMA NU FRATERNITY?
The employer identification number (EIN) of SIGMA NU FRATERNITY is 51-0144831.
Is SIGMA NU FRATERNITY tax-exempt?
Yes. The IRS revoked its exemption on January 15, 2014 and reinstated it effective November 15, 2025.
Are donations to SIGMA NU FRATERNITY tax-deductible?
No. The IRS master file says contributions to it are not deductible.
Which annual return does SIGMA NU 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 NU 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 NU 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 NU FRATERNITY?
The 990-N for 2009 names John Awbrey.
Who are the officers and directors of SIGMA NU FRATERNITY?
The 990-EZ for the year ended December 31, 2025 lists 1 person; 0 received compensation from the organization.
How much revenue does SIGMA NU FRATERNITY have?
On its 990-EZ for the year ended December 31, 2025 it reported revenue of $58,672, expenses of $47,592 and total assets of $47,667 at year end.

Other nonprofits in JACKSONVILLE

All nonprofits in JACKSONVILLE · Alabama