Nonprofit · EIN 52-1316711
SIGMA PHI EPSILON FRATERNITY INC
Also known as OKLAHOMA ALPHA CHAPTER, Sigma Phi Epsilon Fraternity - Oklahoma Alpha Sigma Phi Epsilon - Oklahoma Alpha Chapter
Tax-exempt · STILLWATER, OK 74074
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2025 | 990 | $364,953 | $366,479 | -$1,526 | $36,398 | $0 | $36,398 |
| June 30, 2024 | 990 | $367,863 | $362,533 | $5,330 | $37,924 | $0 | $37,924 |
| June 30, 2023 | 990 | $312,015 | $329,219 | -$17,204 | $32,594 | $0 | $32,594 |
Financial details: 990 for the year ended June 30, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $364,513
- Investment income
- $440
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $1,050
- Occupancy
- $340,038
- Travel
- $19,270
- Depreciation
- $1,190
- Program services (functional)
- $366,479
Balance sheet and other
- Total assets, start of year
- $37,924
- Total assets, end of year
- $36,398
- Total liabilities, end of year
- $0
- Net assets, end of year
- $36,398
- Land, buildings and equipment
- $4,660
- Net assets without donor restrictions
- $36,398
- Gross receipts
- $364,953
- Employees
- 0
- Volunteers
- 0
- Year formed
- 1920
- State of legal domicile
- OK
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 June 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Jackson Hays | President Trustee or director, Officer | 6 | $0 |
| Will Morris | VP of RLC Trustee or director, Officer | 3 | $0 |
| Grant Dillinger | VP of Finance Trustee or director, Officer | 5 | $0 |
| Sawyer Moss | VP of Communications Trustee or director, Officer | 3 | $0 |
| Tyler Beauvais | VP of Programming Trustee or director, Officer | 5 | $0 |
| Halen Flanagan | VP of Recruitment Trustee or director, Officer | 3 | $0 |
| Hadley Crafton | Chaplain Trustee or director, Officer | 4 | $0 |
| Kaleb Young | VP Member Development Trustee or director, Officer | 3 | $0 |
| Jack Nelson | House Manager Trustee or director, Officer | 7 | $0 |
990 for the year ended June 30, 2024: 9 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Jack Nelson | House Manager Trustee or director, Officer | 3 | $2,600 |
| Jacob Broom | President Trustee or director, Officer | 5 | $0 |
| Matthew Hartig | VP of RLC Trustee or director, Officer | 1 | $0 |
| Matt McAhren | VP of Finance Trustee or director, Officer | 3 | $0 |
| Jackson Hays | VP of Communications Trustee or director, Officer | 1 | $0 |
| Justin Pittman | VP of Programming Trustee or director, Officer | 2 | $0 |
| Blake Brenek | VP of Recruitment Trustee or director, Officer | 2 | $0 |
| Hudson Cross | Chaplain Trustee or director, Officer | 2 | $0 |
| Kaleb Yonng | VP Member Development Trustee or director, Officer | 2 | $0 |
990 for the year ended June 30, 2023: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Holden Cobb | President Trustee or director, Officer | 20 | $0 |
| Preston Frederiksen | Vice President Trustee or director, Officer | 10 | $0 |
| Matt McAhren | VP of Finance Trustee or director, Officer | 10 | $0 |
| Jacob Surber | VP of Membership Development Trustee or director, Officer | 15 | $0 |
| Justin Pittman | VP of Communications Trustee or director, Officer | 5 | $0 |
| Max McCollough | VP of Recruitment Trustee or director, Officer | 10 | $0 |
| Patraic Kierl | Chaplain Trustee or director, Officer | 10 | $0 |
Address and contacts
- Address (IRS master file)
- 1121 W 4TH AVE, STILLWATER, OK 74074-3146
- In care of
- % OKLAHOMA STATE UNIVERSITY
- Mailing address (990-N for 2007)
- Attention - Fraternity Treasurer, 1121 W 4th Street, Stillwater OK 74074
- Principal officer (990 for 2024)
- Dylan McCullock, 1121 W 4th St, Stillwater, OK 74074
- Principal officer (990-N for 2007)
- Fraternity Treasurer, Attention - Fraternity Treasurer, 1121 W 4th Street, Stillwater OK 74074
- Signed the 990
- Dylan McCullock, VP of Finance
- Phone
- (405) 824-3059
- Website
- www.okstatesigep.com
- Return prepared by
- Mark E Gunkel CPA PC
Mission
Providing support activities for fraternity members while they work to obtain a higher education.
Program accomplishments
- Providing Housing and related activites for fraternity members while they obtain a higher education.Expenses $366,479 · revenue $364,512
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 June, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | June 30, 2026 | November 16, 2026 | Not due yet |
| 2024 | June 30, 2025 | November 17, 2025 | 990 on file |
| 2023 | June 30, 2024 | November 15, 2024 | 990 on file |
IRS record
- EIN
- 52-1316711
- Tax-exempt status
- 501(c)(7): Social or recreational club
- Donations deductible
- No
- Exempt since
- 1941
- Accounting year ends
- June
- Files
- Form 990 or 990-EZ
- Group exemption
- 0309: SIGMA PHI EPSILON FRATERNITY INC
- Assets (IRS master file)
- $36,398
- Income (IRS master file)
- $364,953
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | June 2025 | $364,953 | $366,479 | $36,398 | IRS |
| 990 | June 2024 | $367,863 | $362,533 | $37,924 | XML |
| 990 | June 2023 | $312,015 | $329,219 | $32,594 | XML |
| 990 | June 2022 | $338,596 | $326,366 | $49,990 | IRS |
| 990 | June 2021 | – | – | – | IRS |
| 990-N for 2007 Officer: Fraternity Treasurer | December 31, 2007 | ≤ $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 52-1316711).
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 52-1316711.
- 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 2025 (the year ending June 30, 2026) is due November 16, 2026. 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 for the year ended June 2025.
- Who is the principal officer of SIGMA PHI EPSILON FRATERNITY INC?
- The 990 for the year ended June 30, 2025 names Dylan McCullock.
- Who are the officers and directors of SIGMA PHI EPSILON FRATERNITY INC?
- The 990 for the year ended June 30, 2025 lists 9 people; 0 received compensation from the organization.
- How much revenue does SIGMA PHI EPSILON FRATERNITY INC have?
- On its 990 for the year ended June 30, 2025 it reported revenue of $364,953, expenses of $366,479 and total assets of $36,398 at year end.
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