Nonprofit · EIN 51-0207547
SIGMA CHI FRATERNITY
Also known as ETA PHI CHAPTER TROY UNIVERSITY
Tax-exempt (reinstated) · TROY, AL 36081
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| August 31, 2025 | 990-EZ | $185,589 | $190,882 | -$5,293 | $39,466 | – | $39,466 |
| August 31, 2024 | 990-EZ | $163,997 | $138,712 | $25,285 | $44,759 | – | $44,759 |
| August 31, 2023 | 990-EZ | $166,242 | $179,130 | -$12,888 | $24,311 | – | $24,311 |
Financial details: 990-EZ for the year ended August 31, 2025
Revenue
- Membership dues
- $185,589
Expenses
- Benefits paid to members
- $190,882
- Compensation of officers, directors and key employees
- $0
Balance sheet and other
- Total assets, start of year
- $44,759
- Total assets, end of year
- $39,466
- Total liabilities, end of year
- –
- Net assets, end of year
- $39,466
- Cash, savings and investments
- $39,466
- Gross receipts
- $185,589
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 August 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DREW THORNTON | CONSUL | 0 | $0 |
| NICK CHAMBLESS | PRO CONSUL | 0 | $0 |
| MICAH KENNINGTON | ANNOTATOR | 0 | $0 |
| TYSON MILLER | QUAESTOR | 0 | $0 |
| SAGE GIVENS | MAGISTER | 0 | $0 |
| CARTER RAY | ADVISOR | 0 | $0 |
| STEVEN FORTE | ADVISOR | 0 | $0 |
990-EZ for the year ended August 31, 2024: 9 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| LANDON STELL | CONSUL | 0 | $0 |
| REAGAN ROBINETTE | PRO CONSUL | 0 | $0 |
| GARRET LANIER | ANNOTATOR | 0 | $0 |
| ALEXANDER ECHOLS | QUAESTOR | 0 | $0 |
| PRESTON BOURNE | MAGISTER | 0 | $0 |
| ROBIN BOUTWELL | ADVISOR | 0 | $0 |
| ROY FOLMAR | ADVISOR | 0 | $0 |
| TERRY QUALLS | ADVISOR | 0 | $0 |
| JAMES WALKER | ADVISOR | 0 | $0 |
990-EZ for the year ended August 31, 2023: 9 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| IAN WALKER | CONSUL | 10 | $0 |
| JOHN ELLIOT | PRO CONSUL | 10 | $0 |
| JOHN TAYLOR BALDUCCI | ANNOTATOR | 10 | $0 |
| ERIC ECHOLS | QUAESTOR | 10 | $0 |
| ETHAN MOORE | MAGISTER | 10 | $0 |
| ROBIN BOUTWELL | ADVISOR | 2 | $0 |
| ROY FOLMAR | ADVISOR | 2 | $0 |
| TERRY QUALLS | ADVISOR | 2 | $0 |
| JAMES WALKER | ADVISOR | 2 | $0 |
Address and contacts
- Address (IRS master file)
- 402 FRATERNITY CIR, TROY, AL 36081-4036
- In care of
- % ETA PHI CHAPTER TROY UNIVERSITY
- Mailing address (990-N for 2009)
- 402 Fraternity Circle, Troy AL 36079
- Principal officer (990-N for 2009)
- Andy Flowers, 402 Fraternity Circle, Troy AL 36079
- Signed the 990-EZ
- DREW THORNTON, CONSUL
- Phone
- (334) 670-4832
- Return prepared by
- HAISTEN SHIPMAN & WIGGINS PC
Mission
TO OPERATE THE LOCAL CHAPTER OF SIGMA CHI FRATERNITY ETA PHI CHAPTER AT TROY UNIVERSITY, A COLLEGE SOCIAL FRATERNITY. SPECIFICALLY, TO PROMOTE THE SOCIAL, INTELLECTUAL, AND MORAL DEVELOPMENT OF COLLEGE AND UNIVERSITY MEN, BOTH MEMEBRS AND PLEDGES OF SIGMA CHI FRATERNITY. TO CONTINUE AMONG GRADUATE MEMBERS THE CLOSE FRIENDSHIP AND LOYALTY INSPIRED AND STABILIZED BY MUTUAL AIN AND UNDERSTANDING. TO SUPPORT THE EDUCATION OF MEMBERS AND OUTSTANDING SCHOLARS, TO ASSIST MEMBERS IN THE TIME OF NEED, AND TO SUPPORT SELECTED HUMANITARIAN ACTIVITIES.
Program accomplishments
- TO OPERATE THE LOCAL CHAPTER OF SIGMA CHI FRATERNITY
- TO OPERATE THE LOCAL CHAPTER OF SIGMA CHI 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 August, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | August 31, 2026 | January 15, 2027 | Not due yet |
| 2024 | August 31, 2025 | January 15, 2026 | 990-EZ on file |
| 2023 | August 31, 2024 | January 15, 2025 | 990-EZ on file |
IRS record
- EIN
- 51-0207547
- Tax-exempt status
- 501(c)(7): Social or recreational club
- Donations deductible
- No
- Exempt since
- 2019
- Accounting year ends
- August
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Recreation and sports (N50)
- Assets (IRS master file)
- $39,466
- Income (IRS master file)
- $185,589
Revocation and reinstatement
- Exemption revoked
- January 15, 2011
- Posted by the IRS
- September 7, 2011
- Reinstated
- Effective December 15, 2018
From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | August 2025 | $185,589 | $190,882 | $39,466 | XML |
| 990-EZ | August 2024 | $163,997 | $138,712 | $44,759 | XML |
| 990-EZ | August 2023 | $166,242 | $179,130 | $24,311 | XML |
| 990-EZ | August 2022 | – | – | – | IRS |
| 990-EZ | August 2021 | – | – | – | IRS |
| 990-EZ | August 2020 | – | – | – | IRS |
| 990-EZ | August 2019 | – | – | – | IRS |
| 990-N for 2009 Officer: Andy Flowers | 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 51-0207547).
Questions about SIGMA CHI FRATERNITY
- What is the EIN of SIGMA CHI FRATERNITY?
- The employer identification number (EIN) of SIGMA CHI FRATERNITY is 51-0207547.
- Is SIGMA CHI FRATERNITY tax-exempt?
- Yes. The IRS revoked its exemption on January 15, 2011 and reinstated it effective December 15, 2018.
- Are donations to SIGMA CHI FRATERNITY tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does SIGMA CHI 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 CHI FRATERNITY due?
- The return for tax year 2025 (the year ending August 31, 2026) is due January 15, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did SIGMA CHI FRATERNITY last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended August 2025.
- Who is the principal officer of SIGMA CHI FRATERNITY?
- The 990-N for 2009 names Andy Flowers.
- Who are the officers and directors of SIGMA CHI FRATERNITY?
- The 990-EZ for the year ended August 31, 2025 lists 7 people; 0 received compensation from the organization.
- How much revenue does SIGMA CHI FRATERNITY have?
- On its 990-EZ for the year ended August 31, 2025 it reported revenue of $185,589, expenses of $190,882 and total assets of $39,466 at year end.
Other nonprofits in TROY
- ELAM-RODGERS RECREATION ASSOCIATION EIN 63-0698616 · last filed 990-N for 2025
- TRIPLE PLAY PROJECT EIN 45-5327973 · last filed 990-N for 2025
- SOUTH ALABAMA ELECTRIC COOPERATIVE EIN 63-0193841 · last filed 990 for 2024
- SOUTHEAST ALABAMA RURAL HEALTH ASSOCIATES EIN 63-1178135 · last filed 990 for 2025
- ORGANIZED COMMUNITY ACTION PROGRAM INC EIN 63-0517976 · last filed 990 for 2025
- CHARLES HENDERSON MEMORIAL ASSOCIATION EIN 63-6092641 · last filed 990 for 2024
- PIKE LIBERAL ARTS SCHOOL FOUNDATION INC EIN 63-0585784 · last filed 990 for 2025
- CHARLES HENDERSON TR NO 3 UW EIN 63-6023092 · last filed 990 for 2024