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    <ReturnTs>2024-08-29T10:38:03-04:00</ReturnTs>
    <TaxPeriodEndDt>2024-05-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>201633364</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>Teresa K Dragoo CPA</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>207 Ironwood Ct</AddressLine1Txt>
        <CityNm>Salem</CityNm>
        <StateAbbreviationCd>SC</StateAbbreviationCd>
        <ZIPCd>296763246</ZIPCd>
      </PreparerUSAddress>
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    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-06-01</TaxPeriodBeginDt>
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      <EIN>351161328</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>INDIANA THETA CHAPTER OF SIGMA PHI EPSILON INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>INDI</BusinessNameControlTxt>
      <USAddress>
        <AddressLine1Txt>115 S DARLING ST</AddressLine1Txt>
        <CityNm>ANGOLA</CityNm>
        <StateAbbreviationCd>IN</StateAbbreviationCd>
        <ZIPCd>46703</ZIPCd>
      </USAddress>
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      <PersonNm>DOMINIC CROWDER</PersonNm>
      <PersonTitleTxt>CURRENT PRESIDE</PersonTitleTxt>
      <PhoneNum>5179921132</PhoneNum>
      <SignatureDt>2024-07-27</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>Teresa K Dragoo</PreparerPersonNm>
      <PTIN>P00064081</PTIN>
      <PhoneNum>5712391836</PhoneNum>
      <PreparationDt>2024-07-27</PreparationDt>
      <SelfEmployedInd>X</SelfEmployedInd>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-08-08 14:25:15Z</BuildTS>
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      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <Organization501cInd organization501cTypeTxt="7">X</Organization501cInd>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>132497</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>1500</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>6755</ProgramServiceRevenueAmt>
      <MembershipDuesAmt>118197</MembershipDuesAmt>
      <InvestmentIncomeAmt>1</InvestmentIncomeAmt>
      <FundraisingGrossIncomeAmt>5168</FundraisingGrossIncomeAmt>
      <SpecialEventsNetIncomeLossAmt>5168</SpecialEventsNetIncomeLossAmt>
      <GrossSalesOfInventoryAmt>876</GrossSalesOfInventoryAmt>
      <CostOfGoodsSoldAmt>829</CostOfGoodsSoldAmt>
      <GrossProfitLossSlsOfInvntryAmt>47</GrossProfitLossSlsOfInvntryAmt>
      <TotalRevenueAmt>131668</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>10600</GrantsAndSimilarAmountsPaidAmt>
      <OccupancyRentUtltsAndMaintAmt>26012</OccupancyRentUtltsAndMaintAmt>
      <OtherExpensesTotalAmt>93453</OtherExpensesTotalAmt>
      <TotalExpensesAmt>130065</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>1603</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>15567</NetAssetsOrFundBalancesBOYAmt>
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        <EOYAmt>0</EOYAmt>
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      <OtherAssetsTotalDetail>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
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      <Form990TotalAssetsGrp>
        <BOYAmt>15567</BOYAmt>
        <EOYAmt>17170</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
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      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>15567</BOYAmt>
        <EOYAmt>17170</EOYAmt>
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      <PrimaryExemptPurposeTxt>SEE SCHEDULE 01</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>BROTHERHOOD MANAGEMENT OF THEIR FRATERNITY HOUSE.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>102331</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>BROTHERHOOD BONDING,PHILANTHROPY AND RECRUITMENT ACTIVITIES.</DescriptionProgramSrvcAccomTxt>
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        <ProgramServiceExpensesAmt>1006</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>THE FRATERNITYS MISSION IS BUILDING BALANCED MEN WHICH IS ACHIVED THROUGH A COMMITMENT TO A SOUND MIND AND BODY.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>2700</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>982</ProgramServiceExpensesAmt>
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        <PersonNm>JONATHON ROSS</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>NICHOLAS CHRISTIANO</PersonNm>
        <TitleTxt>VP FINANCE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>RECE LEHMAN</PersonNm>
        <TitleTxt>VP PROGRAMMING</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JOSEPH KEEFE</PersonNm>
        <TitleTxt>VP STUDENT LEARNING CENTER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CONNOR ARTHUR</PersonNm>
        <TitleTxt>VP MEMBER DEVELOPMENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JACKSON LINBACK</PersonNm>
        <TitleTxt>VP RECRUITMENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DOMINIC CROWDER</PersonNm>
        <TitleTxt>VP COMMUNICATIONS</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>BRADEN MOORE</PersonNm>
        <TitleTxt>CHAPLIN</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
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      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
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        <PersonNm>JACOB DUNCKEL</PersonNm>
        <USAddress>
          <AddressLine1Txt>115 S DARLING ST</AddressLine1Txt>
          <CityNm>ANGOLA</CityNm>
          <StateAbbreviationCd>IN</StateAbbreviationCd>
          <ZIPCd>46703</ZIPCd>
        </USAddress>
        <PhoneNum>5179921132</PhoneNum>
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      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>General explanation attachment</FormAndLineReferenceDesc>
        <ExplanationTxt>THE FRATERNITY IS A MUTUAL BENEFIT CORPORATION THAT BUILDS, DEVELOPS AND STRENGTHENS THE CHARACTER, SCHOLARSHIP &amp; LEADERSHIP OF ITS MEMBERS. TO INCULATE THOSE PRINCIPLES WHICH ARE ESSENTIAL IN THE DISCHARGE OF THE DUTIES, WHICH NATURALLY EVOLVE UPON AN INDIVIDUAL AS A MEMBER OF SOCIETY. TO IMPRESS UPON ITS MEMBERS THE TRUE SIGNIFICANCE OF THE FRATERNAL RELATIONASHIP.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>List of grants and similar amounts paid Part I line 10</FormAndLineReferenceDesc>
        <ExplanationTxt>ACTIVITY DONATIONS TO NON-PROFIT ORGANIZATIONS RELATIONSHIP NONE AMOUNT 7,900ACTIVITY BALANCED MAN SCHOLARSHIPS RELATIONSHIP ORGANIZATION MEMBERS AMOUNT 2,700</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of other expenses Part I line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION AMOUNTMEMBERSHIP DEVELOPMENT 2,584ADMINISTRATIVE EXPENSES 2,345PROGRAM ACTIVITIES 12,204PROVISIONS/MEALS 36,126SIG EP NATIONAL FEES 40,194</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
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