Nonprofit · EIN 88-3836573
SIGMA NU FRATERNITY-GAMMA MU CHAPTER NFP
Tax-exempt · CHAMPAIGN, IL 61824
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $325,150 | $283,576 | $41,574 | $192,330 | $0 | $192,330 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $1,500
- Program service revenue
- $323,650
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $3,333
- Program services (functional)
- $272,899
- Management and general (functional)
- $10,677
Balance sheet and other
- Total assets, start of year
- $150,756
- Total assets, end of year
- $192,330
- Total liabilities, end of year
- $0
- Net assets, end of year
- $192,330
- Gross receipts
- $325,150
- Employees
- 0
- Volunteers
- 0
- Year formed
- 2022
- State of legal domicile
- IL
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 |
|---|---|---|---|
| CRAIG HAYS | DIRECTOR Trustee or director | 1 | $0 |
| JEFF HAYS | DIRECTOR Trustee or director | 1 | $0 |
| JOE SERIO | DIRECTOR Trustee or director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 793, CHAMPAIGN, IL 61824-0793
- In care of
- % CRAIG HAYS
- Principal officer (990 for 2025)
- CRAIG HAYS, 28 GREENCROFT DR, CHAMPAIGN, IL 61821
- Signed the 990
- CRAIG HAYS, DIRECTOR
- Phone
- (217) 351-4040
- Return prepared by
- DANIEL E HOLDER & ASSOCIATES INC
Mission
TO DEVELOP ETHICAL LEADERS INSPIRED BY THE PRINCIPLES OF LOVE, HONOR, AND TRUTH.TO FOSTER THE PERSONAL GROWTH OF EACH MAN'S MIND, HEART, AND CHARACTER.TO PERPETUATE LIFELONG FRIENDSHIPS AND COMMITMENT TO THE FRATERNITY.
Program accomplishments
- THE FRATERNAL LODGING OF THE LOCAL CHAPTER'S MEMBERS, LOCATED AT THE UNIVERSITY OF ILLINOIS, URBANA-CHAMPAIGN.Expenses $272,899 · revenue $325,150
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 on file |
| 2024 | December 31, 2024 | May 15, 2025 | Check at the IRS |
| 2023 | December 31, 2023 | May 15, 2024 | Check at the IRS |
IRS record
- EIN
- 88-3836573
- Tax-exempt status
- 501(c)(7): Social or recreational club
- Donations deductible
- No
- Exempt since
- 2025
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Mutual and membership benefit (Y40)
- Assets (IRS master file)
- $192,330
- Income (IRS master file)
- $325,150
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $325,150 | $283,576 | $192,330 | XML |
| 990 | December 2022 | – | – | – | 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 88-3836573).
Questions about SIGMA NU FRATERNITY-GAMMA MU CHAPTER NFP
- What is the EIN of SIGMA NU FRATERNITY-GAMMA MU CHAPTER NFP?
- The employer identification number (EIN) of SIGMA NU FRATERNITY-GAMMA MU CHAPTER NFP is 88-3836573.
- Is SIGMA NU FRATERNITY-GAMMA MU CHAPTER NFP tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(7) since 2025.
- Are donations to SIGMA NU FRATERNITY-GAMMA MU CHAPTER NFP tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does SIGMA NU FRATERNITY-GAMMA MU CHAPTER NFP 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-GAMMA MU CHAPTER NFP 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-GAMMA MU CHAPTER NFP 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 NU FRATERNITY-GAMMA MU CHAPTER NFP?
- The 990 for the year ended December 31, 2025 names CRAIG HAYS.
- Who are the officers and directors of SIGMA NU FRATERNITY-GAMMA MU CHAPTER NFP?
- The 990 for the year ended December 31, 2025 lists 3 people; 0 received compensation from the organization.
- How much revenue does SIGMA NU FRATERNITY-GAMMA MU CHAPTER NFP have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $325,150, expenses of $283,576 and total assets of $192,330 at year end.
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