Nonprofit · EIN 81-0748181
LAMBDA PHI EPSILON FOUNDATION
Also known as LPHIE FOUNDATION
Tax-exempt (reinstated) · INDIANAPOLIS, IN 46268
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $76,260 | $40,651 | $35,609 | $80,342 | $0 | $80,342 |
| December 31, 2024 | 990-EZ | $58,414 | $35,449 | $22,965 | $70,435 | $0 | $70,435 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $73,998
- Program service revenue
- $0
- Investment income
- $2,262
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $39,582
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $0
- Other expenses
- $1,069
- Program services (functional)
- $39,582
Balance sheet and other
- Total assets, start of year
- $70,432
- Total assets, end of year
- $80,342
- Total liabilities, end of year
- $0
- Net assets, end of year
- $80,342
- Cash, savings and investments
- $80,342
- Gross receipts
- $76,260
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 December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Victor Em | President | 10 | $0 |
| Bryan Dosono | Trustee | 10 | $0 |
| Jonathan Keam | Trustee | 10 | $0 |
| Hudson Tang | Trustee | 10 | $0 |
| Harry Lee | 0 | 10 | $0 |
| Jason Shin | Trustee | 10 | $0 |
990-EZ for the year ended December 31, 2024: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Victor Em | Trustee | 10 | $0 |
| Bryan Dosono | Trustee | 10 | $0 |
| Xinlei Wang | Trustee | 10 | $0 |
| Jonathan Keam | Trustee | 10 | $0 |
| Hudson Tang | Trustee | 10 | $0 |
| Norm Ng | Trustee | 10 | $0 |
| Al Cheung | Trustee | 10 | $0 |
Address and contacts
- Address (IRS master file)
- 8910 PURDUE ROADSUITE 750, INDIANAPOLIS, IN 46268-0000
- In care of
- % VICTOR EM
- Mailing address (990-N for 2023)
- 8910 Purdue Road Suite 750, Indianapolis IN 46290
- Principal officer (990-N for 2023)
- Victor Em, 66 West 38th St, 31B, New York NY 10018
- Signed the 990-EZ
- Victor Em, 0
- Phone
- (000) 000-0000
- Website
- https://www.lfe.foundation/
Mission
The organizations primary exempt purpose is focused on Scholarship and Education We achieve this by providing Chapter Scholarships to students who demonstrate service and academic achievement We also award National Merit Scholarships to student leaders in good academic standing during the Lambda Phi Epsilon National Convention Furthermore we issue grants to fraternity chapters for Educational and Community Service Programming This programming supports attendance at the National Convention DEI initiatives and community service events that are open to the student body
Program accomplishments
- Provided chapter and National Merit scholarships to student leaders demonstrating service and academic achievement and issued grants to fraternity chapters for educational DEI and community service programmingExpenses $39,582 · grants $39,582
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-EZ on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-N on file |
IRS record
- EIN
- 81-0748181
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2021
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Philanthropy, voluntarism and grantmaking foundations (T30)
- Assets (IRS master file)
- $80,342
- Income (IRS master file)
- $76,260
Revocation and reinstatement
- Exemption revoked
- May 15, 2019
- Posted by the IRS
- August 12, 2019
- Reinstated
- Effective February 15, 2021
From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $76,260 | $40,651 | $80,342 | IRS |
| 990-EZ | December 2024 | $58,414 | $35,449 | $70,435 | XML |
| 990-N for 2023 Officer: Victor Em | December 31, 2023 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2022 Officer: Victor Em | December 31, 2022 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2021 Officer: Victor Em | December 31, 2021 | ≤ $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 81-0748181).
Questions about LAMBDA PHI EPSILON FOUNDATION
- What is the EIN of LAMBDA PHI EPSILON FOUNDATION?
- The employer identification number (EIN) of LAMBDA PHI EPSILON FOUNDATION is 81-0748181.
- Is LAMBDA PHI EPSILON FOUNDATION tax-exempt?
- Yes. The IRS revoked its exemption on May 15, 2019 and reinstated it effective February 15, 2021.
- Are donations to LAMBDA PHI EPSILON FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does LAMBDA PHI EPSILON FOUNDATION 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 LAMBDA PHI EPSILON FOUNDATION 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 LAMBDA PHI EPSILON FOUNDATION last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
- Who is the principal officer of LAMBDA PHI EPSILON FOUNDATION?
- The 990-N for 2023 names Victor Em.
- Who are the officers and directors of LAMBDA PHI EPSILON FOUNDATION?
- The 990-EZ for the year ended December 31, 2025 lists 6 people; 0 received compensation from the organization.
- How much revenue does LAMBDA PHI EPSILON FOUNDATION have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $76,260, expenses of $40,651 and total assets of $80,342 at year end.
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