Nonprofit · EIN 93-1669248
SIGMA PHI EPSILON FRATERNITY INC
Also known as CALIFORNIA OMICRON CHAPTER
Tax-exempt · LOS ANGELES, CA 90024
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2026 | 990 | $803,406 | $819,789 | -$16,383 | $73,460 | $73,148 | $312 |
| June 30, 2025 | 990 | $184,162 | $174,844 | $9,318 | $14,954 | $0 | $14,954 |
| June 30, 2024 | 990-EZ | $129,286 | $122,960 | $6,326 | $6,326 | $0 | $6,326 |
Financial details: 990 for the year ended June 30, 2026
Revenue
- Contributions, gifts and grants
- $803,406
- Membership dues
- $803,406
- Program service revenue
- $0
- 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
- $10,600
- Occupancy
- $615,868
- Program services (functional)
- $819,789
Balance sheet and other
- Total assets, start of year
- $14,954
- Total assets, end of year
- $73,460
- Total liabilities, end of year
- $73,148
- Net assets, end of year
- $312
- Gross receipts
- $803,406
- Employees
- 0
- Volunteers
- 5
- Year formed
- 2023
- State of legal domicile
- CA
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, 2026, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Nicholas Lamb | President Officer | 2 | $0 |
| Jack Kennedy | Co-Treasurer Officer | 2 | $0 |
| Elijah Randle | Co-Treasurer | – | $0 |
990 for the year ended June 30, 2025: 2 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Conner Dullinger | President Officer | 2 | $0 |
| Jack Kennedy | Treasurer Officer | 2 | $0 |
990-EZ for the year ended June 30, 2024: 16 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Amir Tariverdi | President (start Jun 24) | 10 | $0 |
| Will Barton | President (end May 24) | 10 | $0 |
| Luke Sell | VP of Programming (start Jun 24) | 5 | $0 |
| Emmett Meyer | VP of Programming (end May 24) | 5 | $0 |
| Brady Schenck | VP of SigEp Learning Community (start Jun 24) | 5 | $0 |
| Ryan Ralph | VP of SigEp Learning Community (end May 24) | 5 | $0 |
| Jack Rose | VP of Finance (start Jun 24) | 5 | $0 |
| Ryan Marti | VP of Finance (end May 24) | 5 | $0 |
| Shawn Jahangiri | VP of Member Development (start Jun 24) | 5 | $0 |
| Amir Tariverdi | VP of Member Development (end May 24) | 5 | $0 |
| Lance Hixson | VP of Recruitment (start Jun 24) | 5 | $0 |
| Gage Weignart | VP of Recruitment (end May 24) | 5 | $0 |
| Caeleb Bouey | VP of Communications (start Jun 24) | 5 | $0 |
| Charlie Bland | VP of Communications (end May 24) | 5 | $0 |
| Ryka Vahidi | Chaplain (start Jun 24) | 5 | $0 |
| Justin Flamm | Chaplain (end May 24) | 5 | $0 |
Address and contacts
- Address (IRS master file)
- 10960 WILSHIRE BLVD STE 1510, LOS ANGELES, CA 90024-3712
- Mailing address (990-N for 2024)
- 819 Hamilton St, Rahway NJ 07065
- Principal officer (990 for 2025)
- Nicholas Lamb, 10960 Wilshire Blvd Ste1510, Los Angeles, CA 90024
- Principal officer (990-N for 2024)
- Ibrahim Koroma, 819 Hamilton St, Rahway NJ 07065
- Signed the 990
- Matthew Knauer, Treasurer
- Phone
- (310) 208-5474
- Website
- https://rutgers.sigep.org/
- Return prepared by
- BRESEE-WARNER
California records
California keeps its own records of charities and corporations. Search them by EIN 93-1669248 or by the name SIGMA PHI EPSILON FRATERNITY INC.
- Attorney General, Registry of Charities and Fundraisers
- Registration status and filed reports (CT-TR-1, RRF-1)
- Secretary of State, bizfile Online
- Corporation status, entity number, agent for service
- Franchise Tax Board
- Entity status letter (state tax exemption, good standing)
Mission
Local chapter of national collect fraternity providing room and board, meeting facilities, and social activities for members only.
Program accomplishments
- ChapterExpenses $129,708
- NationalExpenses $64,422
- HouseExpenses $625,659
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 on file |
| 2024 | June 30, 2025 | November 17, 2025 | 990-N on file |
| 2023 | June 30, 2024 | November 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 93-1669248
- 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)
- $73,460
- Income (IRS master file)
- $803,406
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | June 2026 | $803,406 | $819,789 | $73,460 | XML |
| 990-N for 2024 Officer: Ibrahim Koroma | June 30, 2025 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990 | June 2025 | $184,162 | $174,844 | $14,954 | XML |
| 990-EZ | June 2024 | $129,286 | $122,960 | $6,326 | XML |
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 93-1669248).
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 93-1669248.
- 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 for the year ended June 2026.
- Who is the principal officer of SIGMA PHI EPSILON FRATERNITY INC?
- The 990 for the year ended June 30, 2026 names Nicholas Lamb.
- Who are the officers and directors of SIGMA PHI EPSILON FRATERNITY INC?
- The 990 for the year ended June 30, 2026 lists 3 people; 0 received compensation from the organization.
- How much revenue does SIGMA PHI EPSILON FRATERNITY INC have?
- On its 990 for the year ended June 30, 2026 it reported revenue of $803,406, expenses of $819,789 and total assets of $73,460 at year end.
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