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Nonprofit · EIN 82-0201543

SIGMA CHI FRATERNITY

Also known as GAMMA ETA CHAPTER UNIV OF IDAHO

Tax-exempt · MOSCOW, ID 83843

Financials

$222K$239K2022$253K$250K2023$278K$278K2024
Revenue Expenses · by fiscal year end
Financials of SIGMA CHI FRATERNITY by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
June 30, 2025990$277,877$278,451-$574$26,971$773$26,198
June 30, 2024990$252,718$250,396$2,322$26,772$0$26,772
June 30, 2023990$221,699$238,688-$16,989$24,450$0$24,450
Financial details: 990 for the year ended June 30, 2025

Revenue

Contributions, gifts and grants
$0
Program service revenue
$277,854
Investment income
$23
Other revenue
$0

Expenses

Grants and similar amounts paid
$0
Compensation of officers, directors and key employees
$0
Salaries, compensation and benefits (total)
$0
Professional fundraising fees
$0
Accounting fees
$4,186
Occupancy
$184,880
Program services (functional)
$209,509
Management and general (functional)
$60,955

Balance sheet and other

Total assets, start of year
$26,772
Total assets, end of year
$26,971
Total liabilities, end of year
$773
Net assets, end of year
$26,198
Net assets without donor restrictions
$26,198
Gross receipts
$277,877
Employees
0
Volunteers
0
Year formed
1967
State of legal domicile
ID

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, 2025, highest compensation first.

NameTitleHours / weekCompensation
Martin TrailChapter Advisor
Trustee or director
5$0
Dan RudolphFinancial Advis
Trustee or director
2$0
Ryan HoffmannPresident
Officer
10$0
Chase StewartVice President
Officer
10$0
Jacob ScruppsSecretary
Officer
10$0
Jonathan WattlesNew Member Ed
Officer
10$0
990 for the year ended June 30, 2024: 6 people
NameTitleHours / weekCompensation
Martin TrailChapter Advisor
Trustee or director
5$0
Samuel BoydFinancial Advis
Trustee or director
1$0
Ryan HoffmannPresident
Officer
10$0
Chase StewartVice President
Officer
10$0
Jacob ScruppsSecretary
Officer
10$0
Jonathan WattlesNEW MEMBER EDUC
Officer
10$0
990 for the year ended June 30, 2023: 6 people
NameTitleHours / weekCompensation
Martin TrailChapter Advisor
Trustee or director
5$0
Samuel BoydFinancial Advis
Trustee or director
1$0
Ryan HoffmannPresident
Officer
10$0
Chase StewartVice President
Officer
10$0
Jacob ScruppsSecretary
Officer
10$0
Jonathan WattlesNEW MEMBER EDUC
Officer
10$0

Address and contacts

Address (IRS master file)
735 NEZ PERCE DR, MOSCOW, ID 83843-4137
In care of
% UNIV OF IDAHO PO BOX 301
Mailing address (990-N for 2020)
735 NEZ PERCE DR, MOSCOW ID 838434137
Principal officer (990 for 2024)
Brandon Phimmasone, 735 NEZ PERCE DR, MOSCOW, ID 83843
Principal officer (990-N for 2020)
Jake Edwards, 735 Nez Perce Dr, Moscow ID 83843
Signed the 990
DANIEL RUDOLPH, Chapter Advisor
Phone
(208) 553-6845

Mission

TO RECRUIT AND MAINTAIN A MEMBERSHIP BASE OF QUALITY MEN DEVOTED TO FRIENDSHIP JUSTICE AND LEARNING.

990 for the year ended June 30, 2025

Program accomplishments

  • THE ORGANIZATION PROVIDES ROOM AND OTHER EXPENSES TO PERFORM ITS FRATERNAL ACTIVITIES AT THE UNIVERSITY OF IDAHO. THE ORGANIZATION PROVIDES HOUSE FOR APPROXIMATELY 50 MEN.
    Expenses $249,578
  • Philanthropy -- Philanthropy is a key aspect of our chapters operations. We hold and participate in numerous philanthropic events each year. Our proceeds benefit the Childrens Miracle Network Hospitals The Jon Huntsman Cancer Institute and other non-profit organizations at the local and national level.
    Expenses $17,437
  • Networking and Alumni Support -- With chapter and international alumni in all 50 states and abroad Sigma Chi provides our members with a vast support network for mentoring guidance and job internship opportunities. Our chapter holds alumni networking events and programs to connect with members of our international organization who are no longer undergraduates.
    Expenses $11,436

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, 2026Not due yet
2024June 30, 2025November 17, 2025990 on file
2023June 30, 2024November 15, 2024990 on file

IRS record

EIN
82-0201543
Tax-exempt status
501(c)(7): Social or recreational club
Donations deductible
No
Exempt since
1967
Accounting year ends
June
Files
Form 990 or 990-EZ
Assets (IRS master file)
$26,971
Income (IRS master file)
$277,877

Filing history

FormYear endedRevenueExpensesAssetsReturn
990June 2025$277,877$278,451$26,971XML
990June 2024$252,718$250,396$26,772XML
990June 2023$221,699$238,688$24,450XML
990June 2022$256,495$245,186$41,439IRS
990-N for 2020
Officer: Jake Edwards
June 30, 2021≤ $50,000 receipts––e-Postcard
990-N for 2019
Officer: Elijah Hall
June 30, 2020≤ $50,000 receipts––e-Postcard
990June 2018–––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 82-0201543).

Questions about SIGMA CHI FRATERNITY

What is the EIN of SIGMA CHI FRATERNITY?
The employer identification number (EIN) of SIGMA CHI FRATERNITY is 82-0201543.
Is SIGMA CHI FRATERNITY tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(7) since 1967.
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 2025 (the year ending June 30, 2026) is due November 16, 2026. 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 June 2025.
Who is the principal officer of SIGMA CHI FRATERNITY?
The 990 for the year ended June 30, 2025 names Brandon Phimmasone.
Who are the officers and directors of SIGMA CHI FRATERNITY?
The 990 for the year ended June 30, 2025 lists 6 people; 0 received compensation from the organization.
How much revenue does SIGMA CHI FRATERNITY have?
On its 990 for the year ended June 30, 2025 it reported revenue of $277,877, expenses of $278,451 and total assets of $26,971 at year end.

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