Nonprofit · EIN 93-0280677
SIGMA NU FRATERNITY
Also known as GAMMA ZETA
Tax-exempt · EUGENE, OR 97403
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $245,076 | $264,004 | -$18,928 | $18,854 | $0 | $18,854 |
| December 31, 2024 | 990 | $394,709 | $406,997 | -$12,288 | $37,782 | $0 | $37,782 |
| December 31, 2023 | 990-EZ | $164,500 | $174,150 | -$9,650 | $4,929 | $0 | $4,929 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $245,076
- Membership dues
- $245,076
- Program service revenue
- $0
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Benefits paid to members
- $264,004
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
Balance sheet and other
- Total assets, start of year
- $37,782
- Total assets, end of year
- $18,854
- Total liabilities, end of year
- $0
- Net assets, end of year
- $18,854
- Net assets without donor restrictions
- $18,854
- Gross receipts
- $245,076
- Employees
- 0
- Volunteers
- 0
- Year formed
- 2010
- State of legal domicile
- OR
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 |
|---|---|---|---|
| Dan McCarthy | Advisor Trustee or director | 10 | $0 |
990 for the year ended December 31, 2024: 1 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Dan McCarthy | Advisor Trustee or director | 5 | $0 |
990-EZ for the year ended December 31, 2023: 1 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Dan McCarthy | Advisor | 10 | $0 |
Address and contacts
- Address (IRS master file)
- 1851 ONYX ST, EUGENE, OR 97403-1452
- Principal officer (990 for 2025)
- Spencer Timm, 1851 Onyx St, Eugene, OR 97403
- Signed the 990
- Spencer Timm, Advisor
- Phone
- (541) 480-2772
Mission
To provide academic and social enrichment to its members.
Program accomplishments
- Held numerous social and academic events for members of the chapter and the community.Expenses $264,004
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 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 93-0280677
- Tax-exempt status
- 501(c)(7): Social or recreational club
- Donations deductible
- No
- Exempt since
- 1940
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Group exemption
- 0238: SIGMA NU FRATERNITY INC
- Assets (IRS master file)
- $18,854
- Income (IRS master file)
- $245,076
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $245,076 | $264,004 | $18,854 | IRS |
| 990 | December 2024 | $394,709 | $406,997 | $37,782 | IRS |
| 990-EZ | December 2023 | $164,500 | $174,150 | $4,929 | XML |
| 990-EZ | 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 93-0280677).
Questions about SIGMA NU FRATERNITY
- What is the EIN of SIGMA NU FRATERNITY?
- The employer identification number (EIN) of SIGMA NU FRATERNITY is 93-0280677.
- 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 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 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?
- The 990 for the year ended December 31, 2025 names Spencer Timm.
- Who are the officers and directors of SIGMA NU FRATERNITY?
- The 990 for the year ended December 31, 2025 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, 2025 it reported revenue of $245,076, expenses of $264,004 and total assets of $18,854 at year end.
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