Nonprofit · EIN 54-0628798
SIGMA NU FRATERNITY INC
Tax-exempt · LEXINGTON, VA 24450
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2025 | 990 | $7,318,475 | $6,802,706 | $515,769 | $10,957,503 | $2,637,631 | $8,319,872 |
| June 30, 2024 | 990 | $8,030,951 | $8,628,313 | -$597,362 | $9,914,621 | $2,137,422 | $7,777,199 |
| June 30, 2023 | 990 | $6,291,872 | $5,989,304 | $302,568 | $10,968,372 | $2,625,304 | $8,343,068 |
Financial details: 990 for the year ended June 30, 2025
Revenue
- Contributions, gifts and grants
- $2,709,560
- Program service revenue
- $319,524
- Investment income
- $313,688
- Royalties
- $95,960
- Net rental income
- -$74,939
- Net gain from sales of assets
- $63,071
- Net income from sales of inventory
- $6,981
- Other revenue
- $3,975,703
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $1,639,430
- Salaries, compensation and benefits (total)
- $2,072,310
- Professional fundraising fees
- $0
- Legal fees
- $117,993
- Accounting fees
- $18,050
- Occupancy
- $350,496
- Travel
- $770,463
- Depreciation
- $22,818
Balance sheet and other
- Total assets, start of year
- $9,914,621
- Total assets, end of year
- $10,957,503
- Total liabilities, end of year
- $2,637,631
- Net assets, end of year
- $8,319,872
- Land, buildings and equipment
- $4,325
- Publicly traded securities
- $3,181,350
- Net assets without donor restrictions
- $8,319,872
- Gross unrelated business income
- $247,478
- Gross receipts
- $7,398,409
- Employees
- 32
- Volunteers
- 2,122
- Year formed
- 1869
- State of legal domicile
- VA
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 | Other / benefits |
|---|---|---|---|---|
| R BRADLEY BEACHAM | EXECUTIVE DIRECTOR Officer | 50 | $384,197 | $7,056 |
| NICHOLAS L MURPHY | CHIEF FINANCIAL OFFICER Officer | 35 | $205,876 | $1,248 |
| MAURY D GASTON | REGENT Trustee or director | 5 | $0 | $0 |
| STEPHEN E RATTERMAN SR | REGENT-ELECT Trustee or director | 5 | $0 | $0 |
| JASON M LYONS | GRAND TREASURER Trustee or director | 5 | $0 | $0 |
| SHON M CHRISTY | VICE REGENT Trustee or director | 5 | $0 | $0 |
| DAVID J GLASSMAN | VICE REGENT Trustee or director | 5 | $0 | $0 |
| R MICHAEL BARRY JR | VICE REGENT Trustee or director | 5 | $0 | $0 |
| ALBERT W WURSTER | VICE REGENT Trustee or director | 5 | $0 | $0 |
990 for the year ended June 30, 2024: 9 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| R BRADLEY BEACHAM | EXECUTIVE DIRECTOR Officer | 50 | $381,250 | $6,667 |
| NICHOLAS L MURPHY | CHIEF FINANCIAL OFFICER Officer | 35 | $200,218 | $1,240 |
| MAURY D GASTON | REGENT Trustee or director | 5 | $0 | $0 |
| STEPHEN E RATTERMAN SR | REGENT-ELECT Trustee or director | 5 | $0 | $0 |
| JASON M LYONS | GRAND TREASURER Trustee or director | 5 | $0 | $0 |
| SHON M CHRISTY | VICE REGENT Trustee or director | 5 | $0 | $0 |
| DAVID J GLASSMAN | VICE REGENT Trustee or director | 5 | $0 | $0 |
| R MICHAEL BARRY JR | VICE REGENT Trustee or director | 5 | $0 | $0 |
| ALBERT W WURSTER | VICE REGENT Trustee or director | 5 | $0 | $0 |
990 for the year ended June 30, 2023: 13 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| R BRADLEY BEACHAM | EXECUTIVE DIRECTOR Officer | 50 | $365,089 | $11,993 |
| NICHOLAS L MURPHY | CHIEF FINANCIAL OFFICER Officer | 35 | $193,502 | $1,693 |
| TIMOTHY C HUFFMYER | REGENT Trustee or director | 5 | $0 | $0 |
| MAURY D GASTON | REGENT-ELECT Trustee or director | 5 | $0 | $0 |
| ALBERT W WURSTER | GRAND TREASURER Trustee or director | 5 | $0 | $0 |
| SHON M CHRISTY | VICE REGENT Trustee or director | 5 | $0 | $0 |
| DAVID J GLASSMAN | VICE REGENT Trustee or director | 5 | $0 | $0 |
| JASON M LYONS | VICE REGENT Trustee or director | 5 | $0 | $0 |
| STEPHEN E RATTERMAN | VICE REGENT Trustee or director | 5 | $0 | $0 |
| CALEB A COVARRUBIAS | COLLEGIATE GRAND COUNCILMA Trustee or director | 5 | $0 | $0 |
| EMILIO D FERRARA | COLLEGIATE GRAND COUNCILMA Trustee or director | 5 | $0 | $0 |
| ANDREW P KALTHOFF | COLLEGIATE GRAND COUNCILMA Trustee or director | 5 | $0 | $0 |
| NOAH G FRANK | COLLEGIATE GRAND COUNCILMA Trustee or director | 5 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 1869, LEXINGTON, VA 24450-0305
- Mailing address (990-N for 2015)
- 2800 University Blvd N, Jacksonville FL 32211
- Principal officer (990 for 2024)
- NICHOLAS L MURPHY, PO BOX 1869, LEXINGTON, VA 24450
- Signed the 990
- NICHOLAS L MURPHY, CHIEF FINANCIAL OFFICER
- Phone
- (540) 463-1869
- Website
- Sigmanu.org
- Return prepared by
- BROWN EDWARDS & COMPANY LLP
Mission
TO DEVELOP ETHICAL LEADERS INSPIRED BY THE PRINCIPLES OF LOVE, HONOR AND TRUTH. TO FOSTER THE PERSONAL GROWTH OF EACH MAN'S MIND, HEART AND CHARACTER. TO PERPETUATE LIFELONG FRIENDSHIPS AND COMMITMENT TO THE FRATERNITY.
Program accomplishments
- RISK REDUCTION PROGRAM IS ESTABLISHED TO PROVIDE INSURANCE PROTECTION FOR UNDERGRADUATE AND VOLUNTEER ALUMNI MEMBERS WHO ASSIST IN THE EDUCATIONAL DEVELOPMENT OF THE UNDERGRADUATE MEMBERS AT THE CAMPUS LOCATIONS. INSURANCE PREMIUMS CHARGED TO CHAPTERS ARE USED TO PURCHASE THE LIABILITY INSURANCE PROTECTION AND RELATED COSTS OF REDUCING FUTURE RISK LIABILITY.Expenses $3,005,169
- COLLEGIATE HOUSING AND REAL ESTATE SERVICES PROVIDE HOUSING FOR UNDERGRADUATE MEMBERS, SERVICES TO LOCAL CHAPTERS AND HOUSE CORPORATIONS AND EXPERTISE IN REAL ESTATE MANAGEMENT AND TRANSACTIONS.Expenses $74,939
- CONCLAVES EXPENSE IS FOR HOSTING GRAND CHAPTER, WHICH IS A BIANNUAL LEGISLATIVE AND EDUCATIONAL CONVENTION ATTENDED BY COLLEGIATE AND ALUMNI MEMBERS.Expenses $319,594
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
- 54-0628798
- Tax-exempt status
- 501(c)(7): Social or recreational club
- Donations deductible
- No
- Accounting year ends
- June
- Files
- Form 990 or 990-EZ
- Group exemption
- 0238 (95 member organizations)
- Assets (IRS master file)
- $10,957,503
- Income (IRS master file)
- $7,398,409
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | June 2025 | $7,318,475 | $6,802,706 | $10,957,503 | IRS |
| 990 | June 2024 | $8,030,951 | $8,628,313 | $9,914,621 | IRS |
| 990 | June 2023 | $6,291,872 | $5,989,304 | $10,968,372 | XML |
| 990 | June 2022 | $6,498,156 | $5,864,519 | $9,926,388 | IRS |
| 990 | June 2021 | – | – | – | IRS |
| 990 | June 2020 | – | – | – | IRS |
| 990 | June 2018 | – | – | – | IRS |
| 990-N for 2015 | June 30, 2016 | ≤ $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 54-0628798).
Questions about SIGMA NU FRATERNITY INC
- What is the EIN of SIGMA NU FRATERNITY INC?
- The employer identification number (EIN) of SIGMA NU FRATERNITY INC is 54-0628798.
- Is SIGMA NU FRATERNITY INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(7).
- Are donations to SIGMA NU FRATERNITY INC tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does SIGMA NU 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 NU 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 NU 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 NU FRATERNITY INC?
- The 990 for the year ended June 30, 2025 names NICHOLAS L MURPHY.
- Who are the officers and directors of SIGMA NU FRATERNITY INC?
- The 990 for the year ended June 30, 2025 lists 9 people; 2 received compensation from the organization, the highest $384,197 (R BRADLEY BEACHAM, EXECUTIVE DIRECTOR).
- How much revenue does SIGMA NU FRATERNITY INC have?
- On its 990 for the year ended June 30, 2025 it reported revenue of $7,318,475, expenses of $6,802,706 and total assets of $10,957,503 at year end.
Organizations in its group exemption (95)
- SIGMA NU FRATERNITY EIN 48-0417720 · LAWRENCE, KS · last filed 990 for 2025
- SIGMA NU FRATERNITY EIN 84-0404406 · BOULDER, CO · last filed 990 for 2025
- SIGMA NU FRATERNITY EIN 64-0304773 · OXFORD, MS · last filed 990 for 2025
- SIGMA NU FRATERNITY EIN 63-0188940 · TUSCALOOSA, AL · last filed 990 for 2026
- SIGMA NU FRATERNITY EIN 73-0581049 · STILLWATER, OK · last filed 990 for 2025
- SIGMA NU FRATERNITY EIN 63-0188930 · AUBURN, AL · last filed 990 for 2025
- SIGMA NU FRATERNITY EIN 23-7432859 · COLUMBIA, MO · last filed 990 for 2025
- SIGMA NU FRATERNITY EIN 95-1667045 · LOS ANGELES, CA · last filed 990 for 2026
- SIGMA NU FRATERNITY EIN 35-0882978 · W LAFAYETTE, IN · last filed 990 for 2025
- SIGMA NU FRATERNITY EIN 35-0884303 · GREENCASTLE, IN · last filed 990 for 2025
- SIGMA NU FRATERNITY EIN 95-2528365 · LOS ANGELES, CA · last filed 990 for 2026
- SIGMA NU FRATERNITY EIN 43-0519040 · ROLLA, MO · last filed 990 for 2025
- SIGMA NU FRATERNITY EIN 91-0574696 · PULLMAN, WA · last filed 990 for 2025
- SIGMA NU FRATERNITY EIN 95-3452968 · LOS ANGELES, CA · last filed 990 for 2026
- SIGMA NU FRATERNITY EIN 82-6024346 · MOSCOW, ID · last filed 990 for 2025
- SIGMA NU FRATERNITY EIN 52-0485214 · COLLEGE PARK, MD · last filed 990-N for 2025
- SIGMA NU FRATERNITY EIN 93-0280677 · EUGENE, OR · last filed 990 for 2025
- SIGMA NU FRATERNITY EIN 83-0146325 · CHEYENNE, WY · last filed 990 for 2024
- SIGMA NU FRATERNITY EIN 41-0538596 · MINNEAPOLIS, MN · last filed 990 for 2025
- SIGMA NU FRATERNITY EIN 93-6021614 · BERKELEY, CA · last filed 990 for 2025
Other nonprofits in LEXINGTON
- WASHINGTON & LEE UNIVERSITY EIN 54-0505977 · last filed 990 for 2025
- VMI FOUNDATION EIN 54-0505966 · last filed 990 for 2025
- LEXINGTON RETIREMENT COMMUNITY INC EIN 54-1795871 · last filed 990 for 2025
- ROCKBRIDGE AREA FREE CLINIC EIN 54-1642220 · last filed 990 for 2026
- V M I KEYDET CLUB EIN 52-1300039 · last filed 990 for 2025
- VIRGINIA HORSE CENTER FOUNDATION EIN 52-1388640 · last filed 990 for 2025
- SIGMA NU EDUCATIONAL FOUNDATION INC EIN 54-6035735 · last filed 990 for 2025
- VMI ALUMNI AGENCIES BOARD INC EIN 54-1429093 · last filed 990 for 2025