Nonprofit · EIN 58-0574897
SIGMA CHI FRATERNITY
Also known as DELTA CHAPTER UNIV OF GEORGIA
Tax-exempt · ATHENS, GA 30601
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2025 | 990-EZ | $104,002 | $107,028 | -$3,026 | $3,401 | $0 | $3,401 |
| June 30, 2024 | 990-EZ | $133,624 | $136,370 | -$2,746 | $6,427 | $0 | $6,427 |
Financial details: 990-EZ for the year ended June 30, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $104,002
- 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
- $8,150
- Other expenses
- $98,878
Balance sheet and other
- Total assets, start of year
- $6,427
- Total assets, end of year
- $3,401
- Total liabilities, end of year
- $0
- Net assets, end of year
- $3,401
- Cash, savings and investments
- $3,401
- Gross receipts
- $104,002
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 June 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Chris Zowine | Treasurer | 10 | $0 |
990-EZ for the year ended June 30, 2024: 1 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Chris Zowine | Treasurer | 10 | $0 |
Address and contacts
- Address (IRS master file)
- 112 FOUNDRY ST, ATHENS, GA 30601-2617
- In care of
- % B KOHL
- Mailing address (990-N for 2025)
- 112 Foundry Street, Athens GA 30601
- Principal officer (990-N for 2025)
- Cooper Reynolds, 959 Oconee Street, Athens GA 30605
- Signed the 990-EZ
- Chris Zowine, Treasurer
- Phone
- (770) 686-2463
Mission
Fraternal Organization
Program accomplishments
- Provide social and philanthropic activities for undergraduate fraternal organization
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 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 | 990-N on file |
| 2024 | June 30, 2025 | November 17, 2025 | 990-N on file |
| 2023 | June 30, 2024 | November 15, 2024 | 990-N on file |
IRS record
- EIN
- 58-0574897
- Tax-exempt status
- 501(c)(7): Social or recreational club
- Donations deductible
- No
- Exempt since
- 1958
- Accounting year ends
- June
- Files
- Form 990-N (e-Postcard)
- Group exemption
- 0008: SIGMA CHI FRATERNITY
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-N for 2025 Officer: Cooper Reynolds | June 30, 2026 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2024 Officer: Jackson Poma | June 30, 2025 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-EZ | June 2025 | $104,002 | $107,028 | $3,401 | IRS |
| 990-N for 2023 Officer: Allen Gruehn | June 30, 2024 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-EZ | June 2024 | $133,624 | $136,370 | $6,427 | XML |
| 990-N for 2022 Officer: Allen Gruehn | June 30, 2023 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-EZ | June 2023 | – | – | – | IRS |
| 990-N for 2021 Officer: Chris Zowine | June 30, 2022 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2020 Officer: Chris Zowine | June 30, 2021 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2017 Officer: James Morgan | June 30, 2018 | ≤ $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 58-0574897).
Questions about SIGMA CHI FRATERNITY
- What is the EIN of SIGMA CHI FRATERNITY?
- The employer identification number (EIN) of SIGMA CHI FRATERNITY is 58-0574897.
- Is SIGMA CHI FRATERNITY tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(7) since 1958.
- Are donations to SIGMA CHI FRATERNITY tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does SIGMA CHI FRATERNITY file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of SIGMA CHI FRATERNITY due?
- The return for tax year 2026 (the year ending June 30, 2027) is due November 15, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did SIGMA CHI FRATERNITY last file with the IRS?
- The latest return in the IRS public files is the 990-N for 2025 for the year ended June 30, 2026.
- Who is the principal officer of SIGMA CHI FRATERNITY?
- The 990-N for 2025 names Cooper Reynolds.
- Who are the officers and directors of SIGMA CHI FRATERNITY?
- The 990-EZ for the year ended June 30, 2025 lists 1 person; 0 received compensation from the organization.
- How much revenue does SIGMA CHI FRATERNITY have?
- On its 990-EZ for the year ended June 30, 2025 it reported revenue of $104,002, expenses of $107,028 and total assets of $3,401 at year end.
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