Nonprofit · EIN 81-0194570
SIGMA NU FRATERNITY
Also known as GAMMA PHI
Tax-exempt · MISSOULA, MT 59801
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2026 | 990 | $98,127 | $99,812 | -$1,685 | $7,709 | $597 | $7,112 |
| June 30, 2025 | 990 | $137,327 | $163,473 | -$26,146 | $9,402 | $605 | $8,797 |
| June 30, 2024 | 990 | $134,912 | $111,745 | $23,167 | $35,573 | $630 | $34,943 |
| June 30, 2023 | 990 | $114,610 | $112,759 | $1,851 | $12,406 | $630 | $11,776 |
Financial details: 990 for the year ended June 30, 2026
Revenue
- Contributions, gifts and grants
- $284
- Program service revenue
- $97,843
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $18,868
- Salaries, compensation and benefits (total)
- $21,515
- Professional fundraising fees
- $0
- Accounting fees
- $2,325
- Occupancy
- $43,589
- Travel
- $868
- Program services (functional)
- $99,812
Balance sheet and other
- Total assets, start of year
- $9,402
- Total assets, end of year
- $7,709
- Total liabilities, end of year
- $597
- Net assets, end of year
- $7,112
- Net assets without donor restrictions
- $7,112
- Gross receipts
- $98,127
- Employees
- 1
- Year formed
- 1904
- State of legal domicile
- MT
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.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| KY KESTER | PRESIDENT Officer | 5 | $0 |
| MILES REAGAN | VICE PRESIDE Officer | 2 | $0 |
| GRANT KENNETT | TREASURER Officer | 2 | $0 |
| ZACH KOSSMAN | SECRETARY Officer | 2 | $0 |
990 for the year ended June 30, 2025: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| TYLER LIPINSKI | RECORDER Officer | 2 | $0 |
| ZACH KOSSMAN | EMINENT COMM Officer | 5 | $0 |
| CODY BAKER | TREASURER Officer | 2 | $0 |
990 for the year ended June 30, 2024: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| QUINTON HUNTER | RECORDER Officer | 2 | $0 |
| ERIK WOLFRUM | EMINENT COMM Officer | 5 | $0 |
| GRANT KENNETT | TREASURER Officer | 2 | $0 |
| EDWARD LOCHRIDGE | LT. COMMANDE Officer | 5 | $0 |
990 for the year ended June 30, 2023: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| LUKE O'LEARY | EMINENT COMM Officer | 5 | $0 |
| CALEB GIACOMINI | LT. COMMANDE Officer | 5 | $0 |
| TY SPEHAR | RECORDER Officer | 2 | $0 |
| ERIK WOLFRUM | TREASURER Officer | 2 | $0 |
| EDWARD LOCHRIDGE | INCOMING L C Officer | – | $0 |
Address and contacts
- Address (IRS master file)
- 2505 S RUSSELL ST, MISSOULA, MT 59801-7979
- Mailing address (990-N for 2008)
- 2505 S Russell, Missoula MT 59801
- Principal officer (990 for 2025)
- KY KESTER, 1006 GERALD AVENUE, MISSOULA, MT 59801
- Principal officer (990-N for 2008)
- Ian Fletcher, 1006 Gerald Avenue, Missoula MT 59801
- Signed the 990
- KY KESTER, PRESIDENT
- Phone
- (406) 549-6751
- Return prepared by
- CAMPBELL & ASSOCIATES PC
Mission
SOCIAL CLUB
Program accomplishments
- THE ORGANIZATION'S PRIMARY PURPOSE IS 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 COMMITMENT TO THE 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 year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | June 30, 2026 | November 16, 2026 | 990 on file |
| 2024 | June 30, 2025 | November 17, 2025 | 990 on file |
| 2023 | June 30, 2024 | November 15, 2024 | 990 on file |
IRS record
- EIN
- 81-0194570
- 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
- Group exemption
- 0238: SIGMA NU FRATERNITY INC
- Assets (IRS master file)
- $7,709
- Income (IRS master file)
- $98,127
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | June 2026 | $98,127 | $99,812 | $7,709 | XML |
| 990 | June 2025 | $137,327 | $163,473 | $9,402 | IRS |
| 990 | June 2024 | $134,912 | $111,745 | $35,573 | XML |
| 990 | June 2023 | $114,610 | $112,759 | $12,406 | IRS |
| 990 | June 2022 | – | – | – | IRS |
| 990 | June 2021 | – | – | – | IRS |
| 990 | June 2019 | – | – | – | IRS |
| 990 | June 2018 | – | – | – | IRS |
| 990 | June 2017 | – | – | – | IRS |
| 990-N for 2008 Officer: Ian Fletcher | June 30, 2009 | ≤ $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 81-0194570).
Questions about SIGMA NU FRATERNITY
- What is the EIN of SIGMA NU FRATERNITY?
- The employer identification number (EIN) of SIGMA NU FRATERNITY is 81-0194570.
- 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 KY KESTER.
- Who are the officers and directors of SIGMA NU FRATERNITY?
- The 990 for the year ended June 30, 2026 lists 4 people; 0 received compensation from the organization.
- How much revenue does SIGMA NU FRATERNITY have?
- On its 990 for the year ended June 30, 2026 it reported revenue of $98,127, expenses of $99,812 and total assets of $7,709 at year end.
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