Nonprofit · EIN 86-0180140
SIGMA CHI FRATERNITY
Also known as EPSILON UPSILON CHAP AZ STATE UNIV
Tax-exempt · PHOENIX, AZ 85003
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $1 | $12,260 | -$12,259 | $165,628 | $0 | $165,628 |
| December 31, 2024 | 990 | $11 | $2,307 | -$2,296 | $177,887 | $0 | $177,887 |
| December 31, 2023 | 990 | $50 | $1,900 | -$1,850 | $180,182 | $0 | $180,182 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $0
- Investment income
- $1
- 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
- $750
- Program services (functional)
- $11,510
- Management and general (functional)
- $750
Balance sheet and other
- Total assets, start of year
- $177,887
- Total assets, end of year
- $165,628
- Total liabilities, end of year
- $0
- Net assets, end of year
- $165,628
- Net assets without donor restrictions
- $165,628
- Gross unrelated business income
- $1
- Gross receipts
- $1
- Employees
- 0
- Year formed
- 2002
- State of legal domicile
- AZ
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, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CHRIS LOUGHNEY | CEO Trustee or director | 5 | $0 |
| JORDAN HEISLER | DIRECTOR Trustee or director | 5 | $0 |
| TYLER STONE | TREASURER Trustee or director | 5 | $0 |
| THOMAS CONNERS | PRESIDENT Trustee or director | 5 | $0 |
990 for the year ended December 31, 2024: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CHRIS LOUGHNEY | PRESIDENT Trustee or director | 5 | $0 |
| JORDAN HEISLER | DIRECTOR Trustee or director | 5 | $0 |
| TYLER STONE | TREASURER Trustee or director | 5 | $0 |
990 for the year ended December 31, 2023: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CHRIS LOUGHNEY | PRESIDENT Trustee or director | 5 | $0 |
| JORDAN HEISLER | DIRECTOR Trustee or director | 5 | $0 |
| TYLER STONE | TREASURER Trustee or director | 5 | $0 |
Address and contacts
- Address (IRS master file)
- 112 W ALMERIA RD, PHOENIX, AZ 85003-1139
- Mailing address (990-N for 2019)
- 97 E Huntington Dr, Tempe AZ 85282
- Principal officer (990 for 2025)
- TYLER STONE, 6252 E CALLE CAMELIA, SCOTTSDALE, AZ 85251
- Principal officer (990-N for 2019)
- Nickolas Loquercio, 97 E Huntington Dr, Tempe AZ 85282
- Signed the 990
- TYLER STONE, TREASURER
- Phone
- (480) 237-1040
- Return prepared by
- CP LAKE PLLC
Mission
TO ENCOURAGE AND FRUITFULLY DEVELOP AND PRESERVE THE INTEREST AND LOYALTY OF ALUMNI AND FRIENDS OF THE EPSILON UPSILON CHAPTER OF SIGMA CHI LOCATED AT ARIZONA STATE UNIVERSITY.
Program accomplishments
- SOCIAL FRATERNITY ORGANIZATION AT ARIZONA STATE UNIVERSITY INVOLVED IN THE RECRUITMENT OF MEMBERS TO FULFILL THE ASSOCIATIONS ABILITY TO ACHIEVE CONTINUED EXISTENCE. THE ORGANIZATION PROVIDES SERVICES TO THE UNIVERSITY AND SURROUNDING COMMUNITY.Expenses $11,510
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 year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 86-0180140
- Tax-exempt status
- 501(c)(7): Social or recreational club
- Donations deductible
- No
- Exempt since
- 1937
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Group exemption
- 0008: SIGMA CHI FRATERNITY
- Assets (IRS master file)
- $165,628
- Income (IRS master file)
- $1
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $1 | $12,260 | $165,628 | XML |
| 990 | December 2024 | $11 | $2,307 | $177,887 | XML |
| 990 | December 2023 | $50 | $1,900 | $180,182 | XML |
| 990 | December 2022 | $4,278 | $3,186 | $182,033 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990-N for 2019 Officer: Nickolas Loquercio | December 31, 2019 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990 | December 2019 | – | – | – | IRS |
| 990 | December 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 86-0180140).
Questions about SIGMA CHI FRATERNITY
- What is the EIN of SIGMA CHI FRATERNITY?
- The employer identification number (EIN) of SIGMA CHI FRATERNITY is 86-0180140.
- Is SIGMA CHI FRATERNITY tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(7) since 1937.
- 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-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of SIGMA CHI 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 CHI FRATERNITY last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of SIGMA CHI FRATERNITY?
- The 990 for the year ended December 31, 2025 names TYLER STONE.
- Who are the officers and directors of SIGMA CHI FRATERNITY?
- The 990 for the year ended December 31, 2025 lists 4 people; 0 received compensation from the organization.
- How much revenue does SIGMA CHI FRATERNITY have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $1, expenses of $12,260 and total assets of $165,628 at year end.
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