Nonprofit · EIN 91-0564940
SIGMA CHI FRATERNITY
Also known as GAMMA EPSILON CHAP WHITMAN COLLEGE
Tax-exempt · WALLA WALLA, WA 99362
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2025 | 990 | $109,023 | $132,780 | -$23,757 | $21,066 | $5,943 | $15,123 |
| June 30, 2024 | 990 | $146,683 | $138,937 | $7,746 | $55,363 | $16,483 | $38,880 |
Financial details: 990 for the year ended June 30, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $108,641
- Investment income
- $382
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $33,039
- Salaries, compensation and benefits (total)
- $35,964
- Professional fundraising fees
- $0
- Accounting fees
- $7,625
- Occupancy
- $80,213
Balance sheet and other
- Total assets, start of year
- $55,363
- Total assets, end of year
- $21,066
- Total liabilities, end of year
- $5,943
- Net assets, end of year
- $15,123
- Gross receipts
- $109,023
- Employees
- 2
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.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| IAN EDWARDS | BOARD MEMBER Institutional trustee | – | $0 |
| DAVID EPLEY | BOARD MEMBER Officer | – | $0 |
| ERIK KORSMO | PRESIDENT Officer | – | $0 |
| NADIR OVCENA | FACULTY ADVI Officer | – | $0 |
| AUSTIN WHEELER | CHAPTER ADVI Officer | – | $0 |
990 for the year ended June 30, 2024: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| IAN EDWARDS | ALUMNI ADVIS Institutional trustee | – | $0 |
| FRANCISCO ELIA-BENEFIELD | TREASURER Officer | – | $0 |
| ERIK KORSMO | CHAPTER CO-A Officer | – | $0 |
| ADAM LEPP | PRESIDENT Officer | – | $0 |
| ANTHONY PETRICH | HOUSE MANAGE Officer | – | $0 |
| AUSTIN WHEELER | CHAPTER CO-A Officer | – | $0 |
Address and contacts
- Address (IRS master file)
- 1005 ISAACS AVE, WALLA WALLA, WA 99362-2040
- Principal officer (990 for 2024)
- ERIK KORSMO, 1005 E ISAACS, WALLA WALLA, WA 99362
- Signed the 990
- ERIK KORSMO, PRESIDENT
- Phone
- (509) 525-2923
- Return prepared by
- TKCPA PLLC
Mission
TO OPERATE A COLLEGE FRATERNITY HOUSE
Program accomplishments
- COLLEGE FRATERNITYExpenses $132,780 · revenue $108,641
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 year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | June 30, 2026 | November 16, 2026 | Not due yet |
| 2024 | June 30, 2025 | November 17, 2025 | 990 on file |
| 2023 | June 30, 2024 | November 15, 2024 | 990 on file |
IRS record
- EIN
- 91-0564940
- Tax-exempt status
- 501(c)(7): Social or recreational club
- Donations deductible
- No
- Exempt since
- 1937
- Accounting year ends
- June
- Files
- Form 990 or 990-EZ
- Group exemption
- 0008: SIGMA CHI FRATERNITY
- Assets (IRS master file)
- $21,066
- Income (IRS master file)
- $109,023
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | June 2025 | $109,023 | $132,780 | $21,066 | IRS |
| 990 | June 2024 | $146,683 | $138,937 | $55,363 | XML |
| 990 | June 2023 | $182,019 | $220,676 | $66,102 | IRS |
| 990 | June 2022 | – | – | – | IRS |
| 990 | June 2021 | – | – | – | IRS |
| 990-EZ | June 2019 | – | – | – | IRS |
| 990-EZ | June 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 91-0564940).
Questions about SIGMA CHI FRATERNITY
- What is the EIN of SIGMA CHI FRATERNITY?
- The employer identification number (EIN) of SIGMA CHI FRATERNITY is 91-0564940.
- 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 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 ERIK KORSMO.
- Who are the officers and directors of SIGMA CHI FRATERNITY?
- The 990 for the year ended June 30, 2025 lists 5 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 $109,023, expenses of $132,780 and total assets of $21,066 at year end.
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