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Nonprofit · EIN 63-0188940

SIGMA NU FRATERNITY

Also known as THETA

Tax-exempt · TUSCALOOSA, AL 35403

Financials

$1.7M$1.6M2023$1.9M$1.8M2024$1.9M$2M2025
Revenue Expenses · by fiscal year end
Financials of SIGMA NU FRATERNITY by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
June 30, 2026990$1,891,634$1,983,129-$91,495$192,103$122,972$69,131
June 30, 2025990$1,852,559$1,776,932$75,627$1,034,009$873,383$160,626
June 30, 2024990$1,714,663$1,606,190$108,473$1,041,433$956,434$84,999
Financial details: 990 for the year ended June 30, 2026

Revenue

Contributions, gifts and grants
$0
Program service revenue
$1,891,615
Investment income
$19
Other revenue
$0

Expenses

Grants and similar amounts paid
$2,450
Compensation of officers, directors and key employees
$11,000
Other salaries and wages
$133,219
Salaries, compensation and benefits (total)
$173,775
Professional fundraising fees
$0
Legal fees
$4,484
Accounting fees
$52,890
Occupancy
$455,363

Balance sheet and other

Total assets, start of year
$1,034,009
Total assets, end of year
$192,103
Total liabilities, end of year
$122,972
Net assets, end of year
$69,131
Gross receipts
$1,891,634
Employees
18
Volunteers
10
Year formed
1874
State of legal domicile
AL

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, 2026, highest compensation first.

NameTitleHours / weekCompensation
ANDREW COXTREASURER
Officer
20$6,200
GAINS JOHNSONCOMMANDER
Officer
20$4,100
JAY FRUGESOCIAL CHAIR
Officer
20$700
CANNON CHERRYRUSH CHAIR
Officer
10$0
TAYLOR CRAIGLT. COMMANDE
Officer
15$0
FINN DANIELRUSH CHAIR
Officer
10$0
CRANE GUILIANMARSHALL
Officer
20$0
JUSTIN SCHAFFERRECORDER
Officer
10$0
JACKSON SULLIVANHOUSE MANAGE
Officer
20$0
MILLS WILLIAMSSENTINEL
Officer
20$0
990 for the year ended June 30, 2025: 10 people
NameTitleHours / weekCompensation
PRESTON EWINGCOMMANDER
Officer
50$4,100
GRANT STEEDSOCIAL CHAIR
Officer
30$900
COOPER DERRYBERRYMARSHALL
Officer
50$0
KENT DONALDSONSENTINEL
Officer
30$0
JAY FRUGERUSH CHAIR
Officer
20$0
GAINES JOHNSONLT. COMMANDE
Officer
40$0
CARSON PILGREMHOUSE MANAGE
Officer
30$0
QUIN SAULSTREASURER
Officer
30$0
ANSON SIMERARECORDER
Officer
10$0
BEN WADERUSH CHAIR
Officer
20$0
990 for the year ended June 30, 2024: 10 people
NameTitleHours / weekCompensation
WILL COXTREASURER
Officer
30$5,800
RILEY GIARDINACOMMANDER
Officer
30$3,950
GIL ARNSTRONGRECORDER
Officer
10$550
MORGAN BEAVERMARSHALL
Officer
30$0
PRESTON EWINGLT. COMMANDE
Officer
30$0
RYAN HARRISONRUSH CHAIR
Officer
10$0
MAX NEUROTHRUSH CHAIR
Officer
10$0
RICHARD REYNOLDSSENTINEL
Officer
30$0
GRANT STEEDSOCIAL CHAIR
Officer
30$0
JOSH TRONCALEHOUSE MANAGE
Officer
30$0

Address and contacts

Address (IRS master file)
PO BOX 1880, TUSCALOOSA, AL 35403-1880
Mailing address (990-N for 2018)
PO BOX 1880, TUSCALOOSA AL 354031880
Principal officer (990 for 2025)
GAINS JOHNSON, 1831 UNIVERSITY STATION MSC870501, TUSCALOOSA, AL 35487
Principal officer (990-N for 2018)
Sam Lawson, 990 University Blvd, Tuscaloosa AL 35401
Signed the 990
ANDREW COX, TREASURER
Phone
(800) 276-6342
Return prepared by
GREEK RESOURCE SERVICES LLC

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, AND TO PERPETUATE LIFELONG FRIENDSHIPS AND COMMITTMENT TO THE FRATERNITY.

990 for the year ended June 30, 2026

Program accomplishments

  • HOUSE MANAGEMENT - PROVIDED MEALS AND HOUSING FOR MEMBERS OF UNDERGRADUATE CHAPTER OF NATIONAL COLLEGIATE SOCIAL FRATERNITY.
  • CHAPTER ACTIVITIES - PROVIDED CHAPTER PROGRAMMING FOR MEMBERS OF UNDERGRADUATE CHAPTER OF NATIONAL COLLEGIATE SOCIAL FRATERNITY.

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 yearYear endedDueIRS public records
2025June 30, 2026November 16, 2026990 on file
2024June 30, 2025November 17, 2025990 on file
2023June 30, 2024November 15, 2024990 on file

IRS record

EIN
63-0188940
Tax-exempt status
501(c)(7): Social or recreational club
Donations deductible
No
Exempt since
1940
Accounting year ends
June
Files
Form 990 or 990-EZ
Assets (IRS master file)
$192,103
Income (IRS master file)
$1,891,634

Filing history

FormYear endedRevenueExpensesAssetsReturn
990June 2026$1,891,634$1,983,129$192,103XML
990June 2025$1,852,559$1,776,932$1,034,009XML
990June 2024$1,714,663$1,606,190$1,041,433XML
990June 2023$1,524,085$1,568,083$88,517IRS
990June 2022–––IRS
990June 2021–––IRS
990-N for 2018
Officer: Sam Lawson
June 30, 2019≤ $50,000 receipts––e-Postcard
990June 2019–––IRS

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 63-0188940).

Questions about SIGMA NU FRATERNITY

What is the EIN of SIGMA NU FRATERNITY?
The employer identification number (EIN) of SIGMA NU FRATERNITY is 63-0188940.
Is SIGMA NU FRATERNITY tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(7) since 1940.
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 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 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 NU FRATERNITY last file with the IRS?
The latest return in the IRS public files is the 990 for the year ended June 2026.
Who is the principal officer of SIGMA NU FRATERNITY?
The 990 for the year ended June 30, 2026 names GAINS JOHNSON.
Who are the officers and directors of SIGMA NU FRATERNITY?
The 990 for the year ended June 30, 2026 lists 10 people; 3 received compensation from the organization, the highest $6,200 (ANDREW COX, TREASURER).
How much revenue does SIGMA NU FRATERNITY have?
On its 990 for the year ended June 30, 2026 it reported revenue of $1,891,634, expenses of $1,983,129 and total assets of $192,103 at year end.

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