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Nonprofit · EIN 52-0485214

SIGMA NU FRATERNITY

Also known as DELTA PHI

Tax-exempt · COLLEGE PARK, MD 20740

Financials

$229K$179K2023$249K$203K2024$276K$224K2025
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$276,313$224,072$52,241$950,996$360,348$590,648
December 31, 2024990$249,153$203,170$45,983$1,020,527$482,120$538,407
December 31, 2023990$228,642$179,157$49,485$996,497$504,073$492,424
Financial details: 990 for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$269,134
Program service revenue
$0
Investment income
$7,179
Other revenue
$0

Expenses

Grants and similar amounts paid
$0
Compensation of officers, directors and key employees
$0
Other salaries and wages
$14,692
Salaries, compensation and benefits (total)
$16,079
Professional fundraising fees
$0
Accounting fees
$4,660
Occupancy
$900
Depreciation
$38,277
Program services (functional)
$210,279
Management and general (functional)
$13,793

Balance sheet and other

Total assets, start of year
$1,020,527
Total assets, end of year
$950,996
Total liabilities, end of year
$360,348
Net assets, end of year
$590,648
Land, buildings and equipment
$634,141
Net assets without donor restrictions
$590,648
Gross receipts
$276,313
Employees
1
State of legal domicile
MD

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 December 31, 2025, highest compensation first.

NameTitleHours / weekCompensation
Ramin NejaddehghanPresident
Trustee or director, Officer
1$0
Robert BeckerVice President
Trustee or director, Officer
1$0
Jordan BlakerSecretary
Trustee or director, Officer
1$0
David LockeTreasurer
Trustee or director, Officer
1$0
Brandon BeinstockDirector
Trustee or director
1$0
Chris BaxtorDirector
Trustee or director
1$0
Neil HymanDirector
Trustee or director
1$0
Brian SarokenDirector
Trustee or director
1$0
990 for the year ended December 31, 2024: 8 people
NameTitleHours / weekCompensation
Ramin NejaddehghanPresident
Trustee or director, Officer
1$0
Robert BeckerVice President
Trustee or director, Officer
1$0
Jordan BlakerSecretary
Trustee or director, Officer
1$0
David LockeTreasurer
Trustee or director, Officer
1$0
Brandon BeinstockDirector
Trustee or director
1$0
Chris BaxtorDirector
Trustee or director
1$0
Neil HymanDirector
Trustee or director
1$0
Brian SarokenDirector
Trustee or director
1$0
990 for the year ended December 31, 2023: 8 people
NameTitleHours / weekCompensation
Ramin NejaddehghanPresident
Trustee or director, Officer
1$0
Robert BeckerVice President
Trustee or director, Officer
1$0
Jordan BlakerSecretary
Trustee or director, Officer
1$0
David LockeTreasurer
Trustee or director, Officer
1$0
Brandon BeinstockDirector
Trustee or director
1$0
Chris BaxtorDirector
Trustee or director
1$0
Neil HymanDirector
Trustee or director
1$0
Brian SarokenDirector
Trustee or director
1$0

Address and contacts

Address (IRS master file)
4617 NORWICH RD, COLLEGE PARK, MD 20740-3433
In care of
% ALEXANDER CROFFORD BARRANCO
Mailing address (990-N for 2025)
4617 NORWICH RD, COLLEGE PARK MD 207403433
Principal officer (990-N for 2025)
William Lehrhoff, 4617 Norwich Road, College Park MD 20740
Signed the 990
Robert Becker, Vice President
Phone
(301) 570-6262
Return prepared by
HOLMQUIST LIEWALD LLP

Mission

College Fraternity Housing

990 for the year ended December 31, 2025

Program accomplishments

  • Delta Phi Chapter of Sigma Nu Inc has been formed to provide a home for the members of the fraternitity and a place to belong. The home is used for meetings as well as living space for the members.
    Expenses $210,279 · revenue $269,134

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 yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026990-N on file
2024December 31, 2024May 15, 2025990-N on file
2023December 31, 2023May 15, 2024990-N on file

IRS record

EIN
52-0485214
Tax-exempt status
501(c)(7): Social or recreational club
Donations deductible
No
Exempt since
1940
Accounting year ends
December
Files
Form 990-N (e-Postcard)

Filing history

FormYear endedRevenueExpensesAssetsReturn
990-N for 2025
Officer: William Lehrhoff
December 31, 2025≤ $50,000 receipts––e-Postcard
990December 2025$276,313$224,072$950,996XML
990-N for 2024
Officer: Noah Kranowitz
December 31, 2024≤ $50,000 receipts––e-Postcard
990December 2024$249,153$203,170$1,020,527XML
990-N for 2023
Officer: Emilio Gallo
December 31, 2023≤ $50,000 receipts––e-Postcard
990December 2023$228,642$179,157$996,497XML
990-N for 2022
Officer: Philip Stubin
December 31, 2022≤ $50,000 receipts––e-Postcard
990December 2022–––IRS
990December 2021–––IRS
990-N for 2020
Officer: Zerubbabel Eshetu
December 31, 2020≤ $50,000 receipts––e-Postcard
990December 2020–––IRS
990-N for 2019
Officer: Zerubbabel Eshetu
December 31, 2019≤ $50,000 receipts––e-Postcard
990December 2019–––IRS
990December 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 52-0485214).

Questions about SIGMA NU FRATERNITY

What is the EIN of SIGMA NU FRATERNITY?
The employer identification number (EIN) of SIGMA NU FRATERNITY is 52-0485214.
Is SIGMA NU FRATERNITY tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(7) since 1940.
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-N (e-Postcard). Gross receipts normally $50,000 or less.
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-N for 2025 for the year ended December 31, 2025.
Who is the principal officer of SIGMA NU FRATERNITY?
The 990-N for 2025 names William Lehrhoff.
Who are the officers and directors of SIGMA NU FRATERNITY?
The 990 for the year ended December 31, 2025 lists 8 people; 0 received compensation from the organization.
How much revenue does SIGMA NU FRATERNITY have?
On its 990 for the year ended December 31, 2025 it reported revenue of $276,313, expenses of $224,072 and total assets of $950,996 at year end.

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