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Nonprofit · EIN 81-5269937

SIGMA NU FRATERNITY

Also known as DELTA TAU ALUMNI

Tax-exempt · CORVALLIS, OR 97330

Financials

$18K$18K2023$5K$02024$21K$18K2025
Revenue Expenses · by fiscal year end
Financials of SIGMA NU FRATERNITY by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990-EZ$21,241$18,333$2,908$40,269–$40,269
December 31, 2024990-EZ$5,221$0$5,221$40,269–$40,269
December 31, 2023990-EZ$18,493$18,493$0$35,048–$35,048
Financial details: 990-EZ for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$11,518
Investment income
$4,851
Net income from fundraising events
$4,872

Expenses

Compensation of officers, directors and key employees
$0
Salaries, compensation and benefits (total)
$0
Professional fees and payments to contractors
$10,085
Printing, publications and postage
$8,248

Balance sheet and other

Total assets, start of year
$40,269
Total assets, end of year
$40,269
Total liabilities, end of year
–
Net assets, end of year
$40,269
Cash, savings and investments
$40,269
Gross receipts
$31,705

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.

NameTitleHours / weekCompensation
Sterling AllenPresident4$0
Doug PenneySecretary4$0
Hayden PriceTreasurer3$0
990-EZ for the year ended December 31, 2024: 3 people
NameTitleHours / weekCompensation
Sterling AllenPresident4$0
Doug PenneySecretary4$0
Hayden PriceTreasurer3$0
990-EZ for the year ended December 31, 2023: 3 people
NameTitleHours / weekCompensation
Tim SipePresident4$0
Scott MarshallSecretary4$0
Hayden PriceTreasurer3$0

Address and contacts

Address (IRS master file)
143 NW 10TH ST, CORVALLIS, OR 97330-6101
In care of
% TIM SIPE PRESIDENT
Signed the 990-EZ
Hayden Price, Treasurer

Mission

To raise money for Oregon State University Sigma Nu member student scholarships

990-EZ for the year ended December 31, 2025

Program accomplishments

  • Scholarships Brother of the year
  • Recruiter of the year
  • Gold & Silver Key Awards & Highest GPA Awards

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 December, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026990-EZ on file
2024December 31, 2024May 15, 2025990-EZ on file
2023December 31, 2023May 15, 2024990-EZ on file

IRS record

EIN
81-5269937
Tax-exempt status
501(c)(7): Social or recreational club
Donations deductible
No
Exempt since
1940
Accounting year ends
December
Files
Form 990-N (e-Postcard)
Assets (IRS master file)
$40,269
Income (IRS master file)
$31,705

Filing history

FormYear endedRevenueExpensesAssetsReturn
990-EZDecember 2025$21,241$18,333$40,269XML
990-EZDecember 2024$5,221$0$40,269XML
990-EZDecember 2023$18,493$18,493$35,048XML
990-EZDecember 2022–––IRS
990-EZDecember 2021–––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 81-5269937).

Questions about SIGMA NU FRATERNITY

What is the EIN of SIGMA NU FRATERNITY?
The employer identification number (EIN) of SIGMA NU FRATERNITY is 81-5269937.
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-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 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 NU FRATERNITY last file with the IRS?
The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
Who are the officers and directors of SIGMA NU FRATERNITY?
The 990-EZ for the year ended December 31, 2025 lists 3 people; 0 received compensation from the organization.
How much revenue does SIGMA NU FRATERNITY have?
On its 990-EZ for the year ended December 31, 2025 it reported revenue of $21,241, expenses of $18,333 and total assets of $40,269 at year end.

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