Nonprofit · EIN 52-1235004
SIGMA PHI EPSILON FRATERNITY INC
Also known as MISSOURI MU CHAPTER
Tax-exempt · KIRKSVILLE, MO 63501
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $63,794 | $60,975 | $2,819 | $0 | – | $2,819 |
| December 31, 2024 | 990-EZ | $121,063 | $121,317 | -$254 | $0 | – | -$254 |
| December 31, 2023 | 990-EZ | $99,377 | $97,620 | $1,757 | $0 | – | $1,757 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $3,030
- Membership dues
- $60,140
- Program service revenue
- $0
- Investment income
- $0
- Net income from sales of inventory
- $624
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fees and payments to contractors
- $37,486
- Other expenses
- $23,489
- Program services (functional)
- $4,788
Balance sheet and other
- Total assets, start of year
- $0
- Total assets, end of year
- $0
- Total liabilities, end of year
- –
- Net assets, end of year
- $2,819
- Gross receipts
- $65,260
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 |
|---|---|---|---|
| Drew Nenninger | VP of SLC | 8 | $0 |
| Luca Gould | VP of Finance | 8 | $0 |
| George Altomari | Assistant Vice President of Finance | 8 | $0 |
| Matthew Freitag | VP of Programming | 8 | $0 |
| Jackson Budzinski | President | 16 | $0 |
| Luke Engelbart | VP of Recruitment | 8 | $0 |
| Aden Hopewell | Chaplain | 8 | $0 |
| Adli Jacobs | Risk Manager | 8 | $0 |
| Caleb Garcia | VP of Member Development | 8 | $0 |
| Ivan Brewer | VP of Communications | 8 | $0 |
990-EZ for the year ended December 31, 2024: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Jake Higgs | President | 10 | $0 |
| Jack Bryan | Vice President of Finance | 6 | $0 |
| Ben Harris | Vice President of Recruitment | 10 | $0 |
| Tyler Gray | Vice President of Programming | 6 | $0 |
| Caleb Day | Vice President of Member Development | 6 | $0 |
| Quentin Perry | Vice President of SigEp Learning Communitites | 6 | $0 |
| Dreston Hoffman | Chaplain | 6 | $0 |
990-EZ for the year ended December 31, 2023: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Dreston Hoffman | Chaplain | 5 | $0 |
| Caleb Day | Member Development | 5 | $0 |
| Jake Higgs | President | 10 | $0 |
| Ben Harris | Recruitment | 8 | $0 |
Address and contacts
- Address (IRS master file)
- 1309 S FLORENCE ST, KIRKSVILLE, MO 63501-4446
- Mailing address (990-N for 2021)
- 1309 S Florence, Kirksville MO 63501
- Principal officer (990-N for 2021)
- Garrett Harding, 1309 S Florence, Kirksville MO 63501
- Signed the 990-EZ
- Luca Gould, VP of Finance
- Phone
- (314) 322-4405
Mission
The primary purpose of the fraternity is to build balanced men through brotherhood, education, philanthropy, and service. We retain no profit, and all of our income goes towards membership collections for insurance, philanthropy, service, and operations. We give to our community for notable causes, logging hundreds of hours of service and thousands of dollars in philanthropy.
Program accomplishments
- Festa Run-a-Thon: raised money for oral cancer and brothers ran miles proportionate to the amount raised.Expenses $399 · grants $399
- Mom's Weekend: Member's mothers come up for one weekend we held an auction, and all proceeds went into chapter operations.grants $3,030
- Golden Heart: organizations on campus compete in a pageant and raise money for suicide preventionExpenses $4,389 · grants $4,389
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 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
- 52-1235004
- Tax-exempt status
- 501(c)(7): Social or recreational club
- Donations deductible
- No
- Exempt since
- 1941
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Group exemption
- 0309: SIGMA PHI EPSILON FRATERNITY INC
- Assets (IRS master file)
- $1
- Income (IRS master file)
- $65,260
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $63,794 | $60,975 | $0 | XML |
| 990-EZ | December 2024 | $121,063 | $121,317 | $0 | XML |
| 990-EZ | December 2023 | $99,377 | $97,620 | $0 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-N for 2021 Officer: Garrett Harding | December 31, 2021 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2019 Officer: Theodore | December 31, 2019 | ≤ $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 52-1235004).
Questions about SIGMA PHI EPSILON FRATERNITY INC
- What is the EIN of SIGMA PHI EPSILON FRATERNITY INC?
- The employer identification number (EIN) of SIGMA PHI EPSILON FRATERNITY INC is 52-1235004.
- Is SIGMA PHI EPSILON FRATERNITY INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(7) since 1941.
- Are donations to SIGMA PHI EPSILON FRATERNITY INC tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does SIGMA PHI EPSILON FRATERNITY INC 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 PHI EPSILON FRATERNITY INC 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 PHI EPSILON FRATERNITY INC 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 PHI EPSILON FRATERNITY INC?
- The 990-N for 2021 names Garrett Harding.
- Who are the officers and directors of SIGMA PHI EPSILON FRATERNITY INC?
- The 990-EZ for the year ended December 31, 2025 lists 10 people; 0 received compensation from the organization.
- How much revenue does SIGMA PHI EPSILON FRATERNITY INC have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $63,794, expenses of $60,975 and total assets of $0 at year end.
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