Nonprofit · EIN 92-1194126
SIGMA PHI EPSILON FRATERNITY INC
Also known as IDAHO BETA CHAPTER
Tax-exempt · BOISE, ID 83706
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2026 | 990-EZ | $78,140 | $77,673 | $467 | $1,818 | $0 | $1,818 |
Financial details: 990-EZ for the year ended June 30, 2026
Revenue
- Contributions, gifts and grants
- $0
- Membership dues
- $78,140
- Program service revenue
- $0
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $33,512
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fees and payments to contractors
- $161
- Other expenses
- $44,000
Balance sheet and other
- Total assets, start of year
- $1,351
- Total assets, end of year
- $1,818
- Total liabilities, end of year
- $0
- Net assets, end of year
- $1,818
- Cash, savings and investments
- $1,818
- Gross receipts
- $78,140
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-EZ for the year ended June 30, 2026, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Aidan Buff | President | 10 | $0 |
| Sammy Gilmore | VP of Programming | 5 | $0 |
| Adam Zens | VP of Member Development | 5 | $0 |
| Conner Thomas | VP of Communications | 5 | $0 |
| Thomas Manfre | VP of Finance | 5 | $0 |
| Mac Cochrane | Chaplain | 5 | $0 |
| Colin Perotti | VP of Recruitment | 5 | $0 |
| Cach Azouz | VP of Learning Community | 5 | $0 |
Address and contacts
- Address (IRS master file)
- 410 W HIGHLAND ST, BOISE, ID 83706-3926
- Mailing address (990-N for 2024)
- 410 W Highland St, Boise ID 83706
- Principal officer (990-N for 2024)
- Thomas Manfre, 410 W Highland St, Boise ID 83706
- Signed the 990-EZ
- Thomas Manfre, VP of Finance
- Phone
- (804) 353-1901
Mission
Social Club - Fraternity: 50 Members.
Program accomplishments
- Social Gatherings/Events
- Member Education and Enrichment
- Community Service and Philanthropy
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 | 990-EZ on file |
| 2024 | June 30, 2025 | November 17, 2025 | 990-N on file |
| 2023 | June 30, 2024 | November 15, 2024 | 990-N on file |
IRS record
- EIN
- 92-1194126
- Tax-exempt status
- 501(c)(7): Social or recreational club
- Donations deductible
- No
- Exempt since
- 1941
- Accounting year ends
- June
- Files
- Form 990 or 990-EZ
- Group exemption
- 0309: SIGMA PHI EPSILON FRATERNITY INC
- Assets (IRS master file)
- $1,818
- Income (IRS master file)
- $78,140
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | June 2026 | $78,140 | $77,673 | $1,818 | XML |
| 990-N for 2024 Officer: Thomas Manfre | June 30, 2025 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2023 Officer: Gavin Verandes | June 30, 2024 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2022 Officer: Gavin Verandes | June 30, 2023 | ≤ $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 92-1194126).
Questions about SIGMA PHI EPSILON FRATERNITY INC
- What is the EIN of SIGMA PHI EPSILON FRATERNITY INC?
- The employer identification number (EIN) of SIGMA PHI EPSILON FRATERNITY INC is 92-1194126.
- Is SIGMA PHI EPSILON FRATERNITY INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(7) since 1941.
- Are donations to SIGMA PHI EPSILON FRATERNITY INC tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does SIGMA PHI EPSILON FRATERNITY INC 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 PHI EPSILON FRATERNITY INC due?
- The return for tax year 2026 (the year ending June 30, 2027) is due November 15, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did SIGMA PHI EPSILON FRATERNITY INC last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended June 2026.
- Who is the principal officer of SIGMA PHI EPSILON FRATERNITY INC?
- The 990-N for 2024 names Thomas Manfre.
- Who are the officers and directors of SIGMA PHI EPSILON FRATERNITY INC?
- The 990-EZ for the year ended June 30, 2026 lists 8 people; 0 received compensation from the organization.
- How much revenue does SIGMA PHI EPSILON FRATERNITY INC have?
- On its 990-EZ for the year ended June 30, 2026 it reported revenue of $78,140, expenses of $77,673 and total assets of $1,818 at year end.
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