Nonprofit · EIN 57-6025220
SIGMA ALPHA EPSILON FRATERNITY
Also known as SOUTH CAROLINA GAMMA CHAPTER
Tax-exempt (reinstated) · SPARTANBURG, SC 29303
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2023 | 990-EZ | $125,929 | $131,347 | -$5,418 | $10,037 | $0 | $10,037 |
| December 31, 2022 | 990-EZ | $87,961 | $107,574 | -$19,613 | $15,455 | $0 | $15,455 |
| December 31, 2021 | 990-EZ | $65,925 | $66,127 | -$202 | $35,068 | – | $35,068 |
Financial details: 990-EZ for the year ended December 31, 2023
Revenue
- Contributions, gifts and grants
- $0
- Membership dues
- $125,929
- Program service revenue
- $0
- Investment income
- $0
- 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
- $1,777
- Other expenses
- $129,570
Balance sheet and other
- Total assets, start of year
- $15,455
- Total assets, end of year
- $10,037
- Total liabilities, end of year
- $0
- Net assets, end of year
- $10,037
- Cash, savings and investments
- $10,037
- Gross receipts
- $125,929
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, 2023, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Luke Thomas | President | 10 | $0 |
| Jackson Tysinger | Treasurer | 8 | $0 |
| Daniel Brasington | Vice President | 8 | $0 |
| Joe Cahill | Alumni Chairman | 5 | $0 |
| Charlie Corbett | Social Chair #1 | 5 | $0 |
| Strom Thurmond | Social Chair #2 | 5 | $0 |
| McCarver Stokes | Philanthropy/Service Chair | 5 | $0 |
| Walker Sadusky | Scholarship Chairman | 5 | $0 |
| Carter Brugh | Health and Safety Officer | 5 | $0 |
990-EZ for the year ended December 31, 2022: 9 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Derek McPherson | President | 10 | $0 |
| Nolan Nicholson | Treasurer | 8 | $0 |
| Michael Jopling | Vice President | 8 | $0 |
| Johnston Bauer | Alumni Chair | 5 | $0 |
| Christopher Hartley | House Manager | 5 | $0 |
| Whit Trevey | Social Chair #1 | 5 | $0 |
| Charlie Corbett | Social Chair #2 | 5 | $0 |
| Carter Nicoletti | Social Chair #3 | 5 | $0 |
| Hank Warren | Philanthropy Chair | 5 | $0 |
990-EZ for the year ended December 31, 2021: 15 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JOHNSTON BAUER | ALUMNI CHAIR | 0 | $0 |
| WALLACE WASON | EMINENT ARCH | 0 | $0 |
| HEYWARD MCPHAIL | EMINENT DEPU | 0 | $0 |
| STEPHEN HOLDERNESS | EMINENT TREA | 0 | $0 |
| DAVIDSON GODING | EMINENT WARD | 0 | $0 |
| MICHAEL JOPLING | HEALTH & SAF | 0 | $0 |
| JOHN LANEY | HOUSE MANAGE | 0 | $0 |
| BAXTER BARRETT | RUSH CHAIR | 0 | $0 |
| HEYWARD MCPHAIL | RUSH CHAIR | 0 | $0 |
| ZACHARY MARANO | RUSH CHAIR | 0 | $0 |
| JAMES WHITEHEAD | SCHOLARSHIP | 0 | $0 |
| CARTER NICOLETTI | SOCIAL CHAIR | 0 | $0 |
| HENRY WARREN | SERVICE/PHIL | 0 | $0 |
| HUGH ASHERMAN | EMINENT CHAP | 0 | $0 |
| JAMES WILDRICK | EMINENT RECO | 0 | $0 |
Address and contacts
- Address (IRS master file)
- 429 N CHURCH ST, SPARTANBURG, SC 29303-3612
- Mailing address (990-N for 2016)
- 429 North Church Street CPO 1326, Spartanburg SC 29303
- Principal officer (990-N for 2016)
- Will Zeigler, 429 North Church Street, Spartanburg SC 29303
- Signed the 990-EZ
- Jackson Tysinger, Treasurer
- Phone
- (847) 475-1856
- Website
- www.sae.net
Mission
Social Club - Fraternity: 62 Members,
Program accomplishments
- Social Events/Gatherings
- Member Education and Enrichment
- Community Service and Philanthropy
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 | Not on file |
| 2024 | December 31, 2024 | May 15, 2025 | Not on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 57-6025220
- Tax-exempt status
- 501(c)(7): Social or recreational club
- Donations deductible
- No
- Exempt since
- 2015
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $10,037
- Income (IRS master file)
- $125,929
Revocation and reinstatement
- Exemption revoked
- May 15, 2010
- Posted by the IRS
- August 10, 2011
- Reinstated
- Effective May 15, 2010
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 | December 2023 | $125,929 | $131,347 | $10,037 | IRS |
| 990-EZ | December 2022 | $87,961 | $107,574 | $15,455 | IRS |
| 990-EZ | December 2021 | $65,925 | $66,127 | $35,068 | XML |
| 990-EZ | December 2020 | – | – | – | IRS |
| 990-EZ | December 2019 | – | – | – | IRS |
| 990-N for 2016 Officer: Will Zeigler | December 31, 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 57-6025220).
Questions about SIGMA ALPHA EPSILON FRATERNITY
- What is the EIN of SIGMA ALPHA EPSILON FRATERNITY?
- The employer identification number (EIN) of SIGMA ALPHA EPSILON FRATERNITY is 57-6025220.
- Is SIGMA ALPHA EPSILON FRATERNITY tax-exempt?
- Yes. The IRS revoked its exemption on May 15, 2010 and reinstated it effective May 15, 2010.
- Are donations to SIGMA ALPHA EPSILON FRATERNITY tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does SIGMA ALPHA EPSILON 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 ALPHA EPSILON FRATERNITY due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did SIGMA ALPHA EPSILON FRATERNITY last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2023.
- Who is the principal officer of SIGMA ALPHA EPSILON FRATERNITY?
- The 990-N for 2016 names Will Zeigler.
- Who are the officers and directors of SIGMA ALPHA EPSILON FRATERNITY?
- The 990-EZ for the year ended December 31, 2023 lists 9 people; 0 received compensation from the organization.
- How much revenue does SIGMA ALPHA EPSILON FRATERNITY have?
- On its 990-EZ for the year ended December 31, 2023 it reported revenue of $125,929, expenses of $131,347 and total assets of $10,037 at year end.
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