Nonprofit · EIN 61-6036661
SIGMA NU FRATERNITY
Also known as ETA RHO
Tax-exempt · BOWLING GREEN, KY 42101
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| May 31, 2025 | 990-EZ | $105,575 | $104,250 | $1,325 | $5,355 | $0 | $5,355 |
| May 31, 2024 | 990-EZ | $83,182 | $79,152 | $4,030 | $4,030 | $0 | $4,030 |
Financial details: 990-EZ for the year ended May 31, 2025
Revenue
- Contributions, gifts and grants
- $14,622
- Membership dues
- $87,095
- Program service revenue
- $0
- Investment income
- $0
- Net income from fundraising events
- $3,858
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Benefits paid to members
- $31,000
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $0
- Occupancy
- $23,094
- Printing, publications and postage
- $2,090
- Other expenses
- $48,066
Balance sheet and other
- Total assets, start of year
- $4,030
- Total assets, end of year
- $5,355
- Total liabilities, end of year
- $0
- Net assets, end of year
- $5,355
- Cash, savings and investments
- $5,355
- Gross receipts
- $105,575
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 May 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Alex Garvin | Treasurer | 10 | $0 |
| Braden Clough | Former President | 20 | $0 |
| Nicholas Bendy | Former Treasurer | 10 | $0 |
| David Sturgeon | Chapter Advisor | 20 | $0 |
990-EZ for the year ended May 31, 2024: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Douglas Justice lll | Former Treasurer | 10 | $0 |
| Jackson Smith | Former President | 20 | $0 |
| Nicholas Bendy | Current Treasurer | 10 | $0 |
| Braden Clough | Current Treasurer | 20 | $0 |
| David Sturgeon | Chapter Advisor | 20 | $0 |
Address and contacts
- Address (IRS master file)
- 311 ALUMNI AVE, BOWLING GREEN, KY 42101-3411
- Mailing address (990-N for 2024)
- 311 ALUMNI AVE, BOWLING GREEN KY 421013411
- Principal officer (990-N for 2024)
- Alex Garvin, 311 Alumni Ave, Bowling Green KY 42101
- Signed the 990-EZ
- Alexander Garvin, Treasurer
- Phone
- (000) 000-0000
Mission
To function as a student organization
Program accomplishments
- 0
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 May, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | May 31, 2026 | October 15, 2026 | Not on file |
| 2024 | May 31, 2025 | October 15, 2025 | 990-N on file |
| 2023 | May 31, 2024 | October 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 61-6036661
- Tax-exempt status
- 501(c)(7): Social or recreational club
- Donations deductible
- No
- Exempt since
- 1967
- Accounting year ends
- May
- Files
- Form 990-N (e-Postcard)
- Group exemption
- 0238: SIGMA NU FRATERNITY INC
- Assets (IRS master file)
- $5,355
- Income (IRS master file)
- $105,575
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-N for 2024 Officer: Alex Garvin | May 31, 2025 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-EZ | May 2025 | $105,575 | $104,250 | $5,355 | IRS |
| 990-EZ | May 2024 | $83,182 | $79,152 | $4,030 | XML |
| 990-EZ | May 2023 | – | – | – | IRS |
| 990-N for 2021 Officer: Lucas Blair | May 31, 2022 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2009 Officer: Garic Salmonowicz | June 30, 2010 | ≤ $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 61-6036661).
Questions about SIGMA NU FRATERNITY
- What is the EIN of SIGMA NU FRATERNITY?
- The employer identification number (EIN) of SIGMA NU FRATERNITY is 61-6036661.
- Is SIGMA NU FRATERNITY tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(7) since 1967.
- Are donations to SIGMA NU FRATERNITY tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does SIGMA NU FRATERNITY file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of SIGMA NU FRATERNITY due?
- The return for tax year 2025 (the year ending May 31, 2026) is due October 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did SIGMA NU FRATERNITY last file with the IRS?
- The latest return in the IRS public files is the 990-N for 2024 for the year ended May 31, 2025.
- Who is the principal officer of SIGMA NU FRATERNITY?
- The 990-N for 2024 names Alex Garvin.
- Who are the officers and directors of SIGMA NU FRATERNITY?
- The 990-EZ for the year ended May 31, 2025 lists 4 people; 0 received compensation from the organization.
- How much revenue does SIGMA NU FRATERNITY have?
- On its 990-EZ for the year ended May 31, 2025 it reported revenue of $105,575, expenses of $104,250 and total assets of $5,355 at year end.
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