Nonprofit · EIN 83-0146325
SIGMA NU FRATERNITY
Also known as EPSILON DELTA
Tax-exempt · CHEYENNE, WY 82003
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $230,547 | $232,170 | -$1,623 | $29,437 | $214 | $29,223 |
| August 31, 2024 | 990 | $216,611 | $214,176 | $2,435 | $31,058 | $212 | $30,846 |
| August 31, 2023 | 990-EZ | $191,562 | $192,288 | -$726 | $28,410 | – | $28,410 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $44,508
- Program service revenue
- $186,039
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $7,060
- Salaries, compensation and benefits (total)
- $8,334
- Professional fundraising fees
- $0
- Accounting fees
- $2,375
- Occupancy
- $24,500
- Travel
- $461
- Depreciation
- $909
- Program services (functional)
- $232,170
Balance sheet and other
- Total assets, start of year
- $31,058
- Total assets, end of year
- $29,437
- Total liabilities, end of year
- $214
- Net assets, end of year
- $29,223
- Land, buildings and equipment
- $24,654
- Net assets without donor restrictions
- $29,223
- Gross receipts
- $230,547
- Employees
- 1
- Volunteers
- 0
- Year formed
- 1920
- State of legal domicile
- WY
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 December 31, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DAVE FOREMAN | FINANCE ADVISOR Trustee or director, Officer | 0 | $0 |
990 for the year ended August 31, 2024: 1 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DAVE FOREMAN | FINANCE ADVI Trustee or director, Officer | – | $0 |
990-EZ for the year ended August 31, 2023: 1 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DAVE FOREMAN | FINANCE ADVI | 0 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 41, CHEYENNE, WY 82003-0041
- Mailing address (990-N for 2013)
- PO BOX 41, CHEYENNE WY 82003
- Principal officer (990 for 2024)
- DAVE FOREMAN
- Principal officer (990-N for 2013)
- DAVE FOREMAN, PO BOX 41, CHEYENNE WY 82003
- Signed the 990
- DAVE FOREMAN, FINANCE ADVISOR
- Return prepared by
- CASPER ACCOUNTING SOLUTIONS LLC
Mission
CAMPUS FRATERNITY
Program accomplishments
- CAMPUS FRATERNITY OPERATION THROUGH MEMBER ASSESSMENTSExpenses $181,610 · revenue $186,039
- N/A
- N/A
- CAMPUS FRATERNITY OPERATION THROUGH MEMBER ASSESSMENTSExpenses $50,560
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 August, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | August 31, 2026 | January 15, 2027 | Not due yet |
| 2024 | August 31, 2025 | January 15, 2026 | Check at the IRS |
| 2023 | August 31, 2024 | January 15, 2025 | 990 on file |
IRS record
- EIN
- 83-0146325
- Tax-exempt status
- 501(c)(7): Social or recreational club
- Donations deductible
- No
- Exempt since
- 1940
- Accounting year ends
- August
- Files
- Form 990 or 990-EZ
- Group exemption
- 0238: SIGMA NU FRATERNITY INC
- Assets (IRS master file)
- $29,437
- Income (IRS master file)
- $230,547
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $230,547 | $232,170 | $29,437 | XML |
| 990 | August 2024 | $216,611 | $214,176 | $31,058 | XML |
| 990-EZ | August 2023 | $191,562 | $192,288 | $28,410 | XML |
| 990-EZ | August 2021 | – | – | – | IRS |
| 990-EZ | August 2020 | – | – | – | IRS |
| 990-EZ | August 2019 | – | – | – | IRS |
| 990-EZ | August 2018 | – | – | – | IRS |
| 990-N for 2013 Officer: DAVE FOREMAN | August 31, 2014 | ≤ $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 83-0146325).
Questions about SIGMA NU FRATERNITY
- What is the EIN of SIGMA NU FRATERNITY?
- The employer identification number (EIN) of SIGMA NU FRATERNITY is 83-0146325.
- 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 2025 (the year ending August 31, 2026) is due January 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 December 2024.
- Who is the principal officer of SIGMA NU FRATERNITY?
- The 990 for the year ended December 31, 2024 names DAVE FOREMAN.
- Who are the officers and directors of SIGMA NU FRATERNITY?
- The 990 for the year ended December 31, 2024 lists 1 person; 0 received compensation from the organization.
- How much revenue does SIGMA NU FRATERNITY have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $230,547, expenses of $232,170 and total assets of $29,437 at year end.
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