Nonprofit · EIN 62-0491064
SIGMA CHI FRATERNITY
Also known as DELTA THETA CHAP UNIV OF TN CHATTAN
Tax-exempt · CHATTANOOGA, TN 37403
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $72,179 | $61,500 | $10,679 | $562,682 | $107,048 | $455,634 |
| December 31, 2024 | 990 | $102,542 | $64,903 | $37,639 | $560,337 | $115,382 | $444,955 |
| December 31, 2023 | 990 | $38,945 | $63,477 | -$24,532 | $530,701 | $123,385 | $407,316 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $72,179
- Membership dues
- $66,579
- Program service revenue
- $0
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $2,265
- Depreciation
- $20,246
- Program services (functional)
- $61,500
Balance sheet and other
- Total assets, start of year
- $560,337
- Total assets, end of year
- $562,682
- Total liabilities, end of year
- $107,048
- Net assets, end of year
- $455,634
- Land, buildings and equipment
- $494,386
- Gross receipts
- $72,179
- Employees
- 0
- Volunteers
- 0
- Year formed
- 1948
- State of legal domicile
- TN
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 December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| GLENN ALLEN | TREASURER Trustee or director, Officer | 1 | $0 |
| BRYANT JACKSON | PRESIDENT Trustee or director, Officer | 1 | $0 |
| BUTCH VARNER | SECRETARY Trustee or director, Officer | 1 | $0 |
| STAN STOUT | MEMBER AT LARGE Trustee or director | 1 | $0 |
| LARRY DAWSON | GRAND PRAETOR Trustee or director | 0 | $0 |
| JAROD TANKSLEY | BOARD MEMBER Trustee or director | 1 | $0 |
| BARRY JEFFERY | BOARD MEMBER Trustee or director | 1 | $0 |
| GEORGE VEITH | BOARD MEMBER Trustee or director | 1 | $0 |
| CALEB KOKES | BOARD MEMBER Trustee or director | 1 | $0 |
990 for the year ended December 31, 2024: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| GLEN ALLEN | VICE PRESIDENT Trustee or director, Officer | 1 | $0 |
| BRYANT JACKSON | PRESIDENT Trustee or director, Officer | 1 | $0 |
| LUKE BAGWELL | SECRETARY Trustee or director, Officer | 1 | $0 |
| STAN STOUT | MEMBER AT LARGE Trustee or director | 1 | $0 |
| LARRY DAWSON | FRAND PRAETOR Trustee or director | 0 | $0 |
990 for the year ended December 31, 2023: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| GLEN ALLEN | VICE PRESIDENT Trustee or director, Officer | 1 | $0 |
| AUSTIN RIGGINS | PRESIDENT Trustee or director, Officer | 1 | $0 |
| LUKE BAGWELL | SECRETARY Trustee or director, Officer | 1 | $0 |
| STAN STOUT | MEMBER AT LARGE Trustee or director | 1 | $0 |
| LARRY DAWSON | FRAND PRAETOR Trustee or director | 0 | $0 |
Address and contacts
- Address (IRS master file)
- 905 SISKIN DRIVE, CHATTANOOGA, TN 37403-1300
- In care of
- % HES DENNIS
- Mailing address (990-N for 2020)
- 905 SISKIN DRIVE, CHATTANOOGA TN 37403
- Principal officer (990 for 2025)
- GLENN ALLEN, 905 SISKIN DRIVE, CHATTANOOGA, TN 37403
- Principal officer (990-N for 2020)
- Luke Bagwell, 905 SISKIN DRIVE, CHATTANOOGA TN 37403
- Signed the 990
- GLENN ALLEN, TREASURER
- Phone
- (423) 364-7903
- Return prepared by
- HENDERSON & GARDNER PLLC
Mission
NONE
Program accomplishments
- OPERATION OF THE FRATERNITY HOUSE FOR THE DELTA THETA CHAPTER.Expenses $61,500
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 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 62-0491064
- Tax-exempt status
- 501(c)(7): Social or recreational club
- Donations deductible
- No
- Exempt since
- 1937
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Group exemption
- 0008: SIGMA CHI FRATERNITY
- Assets (IRS master file)
- $562,682
- Income (IRS master file)
- $72,179
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $72,179 | $61,500 | $562,682 | XML |
| 990 | December 2024 | $102,542 | $64,903 | $560,337 | XML |
| 990 | December 2023 | $38,945 | $63,477 | $530,701 | XML |
| 990 | December 2022 | $36,500 | $41,671 | $562,944 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990-N for 2020 Officer: Luke Bagwell | December 31, 2020 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
| 990-N for 2014 Officer: Adam Wilson | December 31, 2014 | ≤ $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 62-0491064).
Questions about SIGMA CHI FRATERNITY
- What is the EIN of SIGMA CHI FRATERNITY?
- The employer identification number (EIN) of SIGMA CHI FRATERNITY is 62-0491064.
- Is SIGMA CHI FRATERNITY tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(7) since 1937.
- 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 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of SIGMA CHI FRATERNITY due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 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 for the year ended December 2025.
- Who is the principal officer of SIGMA CHI FRATERNITY?
- The 990 for the year ended December 31, 2025 names GLENN ALLEN.
- Who are the officers and directors of SIGMA CHI FRATERNITY?
- The 990 for the year ended December 31, 2025 lists 9 people; 0 received compensation from the organization.
- How much revenue does SIGMA CHI FRATERNITY have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $72,179, expenses of $61,500 and total assets of $562,682 at year end.
Other nonprofits in CHATTANOOGA
- ERLANGER HEALTH EIN 88-3616696 · last filed 990 for 2025
- VOLUNTEER BEHAVIORAL HEALTH CARE SYSTEM EIN 62-1589440 · last filed 990 for 2025
- SIGNAL CENTERS INC EIN 62-0587285 · last filed 990 for 2025
- BLOOD ASSURANCE INC EIN 62-0842419 · last filed 990 for 2025
- MCCALLIE SCHOOL INC EIN 62-0475837 · last filed 990 for 2025
- THE BAYLOR SCHOOL EIN 62-0126365 · last filed 990 for 2025
- SISKIN HOSPITAL FOR PHYSICAL REHABILITATION EIN 62-1220402 · last filed 990 for 2025
- CHATTANOOGA C A R E S INC EIN 62-1325543 · last filed 990 for 2025