Nonprofit · EIN 95-2509899
UPSILON CHAPTER BUILDING ASSOCIATION OF SIGMA PI
Tax-exempt · IRVINE, CA 92614
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $163,099 | $132,947 | $30,152 | $540,590 | $32,920 | $507,670 |
| December 31, 2024 | 990 | $130,548 | $126,874 | $3,674 | $520,237 | $42,719 | $477,518 |
| December 31, 2023 | 990 | $127,023 | $134,052 | -$7,029 | $525,816 | $51,972 | $473,844 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $162,950
- Investment income
- $149
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $3,800
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $125
- Occupancy
- $32,220
- Depreciation
- $30,188
- Program services (functional)
- $132,947
Balance sheet and other
- Total assets, start of year
- $520,237
- Total assets, end of year
- $540,590
- Total liabilities, end of year
- $32,920
- Net assets, end of year
- $507,670
- Land, buildings and equipment
- $465,632
- Gross receipts
- $163,099
- Employees
- 0
- Volunteers
- 9
- Year formed
- 1927
- 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 December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Sasan Amini | Director Trustee or director | 0 | $0 |
| David Finkel | Treasurer Trustee or director, Officer | 2 | $0 |
| Alfred Hernandez | Director Trustee or director | 0 | $0 |
| James Lipow | Director Trustee or director | 0 | $0 |
| Nate Murphy | Director Trustee or director | 0 | $0 |
| Nick Rackauckas | Director Trustee or director | 0 | $0 |
| Brad Reichard | Director Trustee or director | 0 | $0 |
| Jay Ross | Director Trustee or director | 0 | $0 |
| Matt Sumrow | President Trustee or director, Officer | 1.5 | $0 |
990 for the year ended December 31, 2024: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| James Lipow | Director Trustee or director | 0 | $0 |
| Jay Ross | Director Trustee or director | 0 | $0 |
| Matt Sumrow | President Trustee or director, Officer | 1.5 | $0 |
| David Finkel | Treasurer Trustee or director, Officer | 2 | $0 |
| Alfred Hernandez | Director Trustee or director | 0 | $0 |
| Nick Rackauckas | Director Trustee or director | 0 | $0 |
990 for the year ended December 31, 2023: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| James Lipow | Director Trustee or director | 0 | $0 |
| Jay Ross | Director Trustee or director | 0 | $0 |
| Josh Trifunovic | Director Trustee or director | 0 | $0 |
| Matt Sumrow | President Trustee or director, Officer | 1.5 | $0 |
| David Finkel | Treasurer Trustee or director, Officer | 2 | $0 |
| Alfred Hernandez | Director Trustee or director | 0 | $0 |
| Nick Rackauckas | Director Trustee or director | 0 | $0 |
Address and contacts
- Address (IRS master file)
- 5 PARK PLAZA 14TH FLOOR, IRVINE, CA 92614-5995
- In care of
- % MATTHEW A SUMROW
- Principal officer (990 for 2025)
- Matt Sumrow, 5 Park Plaza, 14th Floor, Irvine, CA 92614
- Signed the 990
- David Finkel, Treasurer
- Phone
- (818) 633-3898
California records
California keeps its own records of charities and corporations. Search them by EIN 95-2509899 or by the name UPSILON CHAPTER BUILDING ASSOCIATION OF SIGMA PI.
- 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
The organization's mission is to hold and maintain the property of the Sigma Pi Fraternity's Upsilon Chapter house for the residential and social use of the active student brotherhood of Sigma Pi Fraternity's Upsilon Chapter, located at 612 Landfair Avenue, Los Angeles, California.
Program accomplishments
- The organization's primary purpose is to maintain the physical property of Sigma Pi Fraternity's Upsilon Chapter house, so that the active student brotherhood may reside there in perpetuity.Expenses $132,947 · grants $3,800 · revenue $163,099
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 on file |
IRS record
- EIN
- 95-2509899
- Tax-exempt status
- 501(c)(2): Title-holding corporation
- Donations deductible
- No
- Exempt since
- 2008
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Community improvement and capacity building (S47)
- Assets (IRS master file)
- $540,590
- Income (IRS master file)
- $163,099
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $163,099 | $132,947 | $540,590 | IRS |
| 990 | December 2024 | $130,548 | $126,874 | $520,237 | IRS |
| 990 | December 2023 | $127,023 | $134,052 | $525,816 | XML |
| 990 | December 2022 | $86,773 | $100,444 | $480,873 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | 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 95-2509899).
Questions about UPSILON CHAPTER BUILDING ASSOCIATION OF SIGMA PI
- What is the EIN of UPSILON CHAPTER BUILDING ASSOCIATION OF SIGMA PI?
- The employer identification number (EIN) of UPSILON CHAPTER BUILDING ASSOCIATION OF SIGMA PI is 95-2509899.
- Is UPSILON CHAPTER BUILDING ASSOCIATION OF SIGMA PI tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(2) since 2008.
- Are donations to UPSILON CHAPTER BUILDING ASSOCIATION OF SIGMA PI tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does UPSILON CHAPTER BUILDING ASSOCIATION OF SIGMA PI 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 UPSILON CHAPTER BUILDING ASSOCIATION OF SIGMA PI 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 UPSILON CHAPTER BUILDING ASSOCIATION OF SIGMA PI 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 UPSILON CHAPTER BUILDING ASSOCIATION OF SIGMA PI?
- The 990 for the year ended December 31, 2025 names Matt Sumrow.
- Who are the officers and directors of UPSILON CHAPTER BUILDING ASSOCIATION OF SIGMA PI?
- The 990 for the year ended December 31, 2025 lists 9 people; 0 received compensation from the organization.
- How much revenue does UPSILON CHAPTER BUILDING ASSOCIATION OF SIGMA PI have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $163,099, expenses of $132,947 and total assets of $540,590 at year end.
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