﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" returnVersion="2024v5.2">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2025-12-14T15:53:00-05:00</ReturnTs>
    <TaxPeriodEndDt>2025-05-31</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>29676</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-06-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>351161328</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>INDIANA THETA CHAPTER OF SIGMA PHI EPSILON INC</BusinessNameLine1Txt>
      </BusinessName>
      <InCareOfNm>% JACOB LAUTZENHISER</InCareOfNm>
      <BusinessNameControlTxt>INDI</BusinessNameControlTxt>
      <PhoneNum>2604980044</PhoneNum>
      <USAddress>
        <AddressLine1Txt>115 S DARLING ST</AddressLine1Txt>
        <CityNm>ANGOLA</CityNm>
        <StateAbbreviationCd>IN</StateAbbreviationCd>
        <ZIPCd>46703</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>JACOB LAUTZENHISER</PersonNm>
      <PersonTitleTxt>CURRENT TREASURER</PersonTitleTxt>
      <PhoneNum>2604980044</PhoneNum>
      <SignatureDt>2025-12-08</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>TERESA DRAGOO</PreparerPersonNm>
      <PTIN>P00064081</PTIN>
      <PhoneNum>5712391836</PhoneNum>
      <PreparationDt>2025-12-08</PreparationDt>
      <SelfEmployedInd>X</SelfEmployedInd>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="2">
    <IRS990EZ documentId="IRS990EZ">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <Organization501cInd organization501cTypeTxt="7">X</Organization501cInd>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>114766</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>6850</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>6284</ProgramServiceRevenueAmt>
      <MembershipDuesAmt>97184</MembershipDuesAmt>
      <InvestmentIncomeAmt>2</InvestmentIncomeAmt>
      <FundraisingGrossIncomeAmt>4009</FundraisingGrossIncomeAmt>
      <SpecialEventsNetIncomeLossAmt>4009</SpecialEventsNetIncomeLossAmt>
      <GrossSalesOfInventoryAmt>437</GrossSalesOfInventoryAmt>
      <CostOfGoodsSoldAmt>710</CostOfGoodsSoldAmt>
      <GrossProfitLossSlsOfInvntryAmt>-273</GrossProfitLossSlsOfInvntryAmt>
      <TotalRevenueAmt>114056</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>4298</GrantsAndSimilarAmountsPaidAmt>
      <OccupancyRentUtltsAndMaintAmt>27185</OccupancyRentUtltsAndMaintAmt>
      <OtherExpensesTotalAmt>88740</OtherExpensesTotalAmt>
      <TotalExpensesAmt>120223</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-6167</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>17170</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>11003</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>17170</BOYAmt>
        <EOYAmt>11003</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <LandAndBuildingsGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </LandAndBuildingsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>17170</BOYAmt>
        <EOYAmt>11003</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>17170</BOYAmt>
        <EOYAmt>11003</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>SEE SCHEDULE 01</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>BROTHERHOOD MANAGEMENT OF THEIR FRATERNITY HOUSE.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>97841</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>BROTHERHOOD BONDING,PHILANTHROPY AND RECRUITMENT ACTIVITIES.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>1898</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>8133</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>2400</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>498</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>106472</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CAM MC CARVER</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JACOB LAUTZENHISER</PersonNm>
        <TitleTxt>VP FINANCE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>KORBIN LAWSON</PersonNm>
        <TitleTxt>VP PROGRAMMING</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ANTHONY TRUDELL</PersonNm>
        <TitleTxt>VP STUDENT LEARNING CENTER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ANDREW SPIRRISON</PersonNm>
        <TitleTxt>VP MEMBER DEVELOPMENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>WESYN LUDWIG</PersonNm>
        <TitleTxt>VP RECRUITMENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MICHAEL NAWROCKI</PersonNm>
        <TitleTxt>VP COMMUNICATIONS</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JAXON MAY</PersonNm>
        <TitleTxt>CHAPLIN</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <InitiationFeesAndCapContriAmt>0</InitiationFeesAndCapContriAmt>
      <GrossReceiptsForPublicUseAmt>0</GrossReceiptsForPublicUseAmt>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>JACOB LAUTZENHISER</PersonNm>
        <USAddress>
          <AddressLine1Txt>115 S DARLING ST</AddressLine1Txt>
          <CityNm>ANGOLA</CityNm>
          <StateAbbreviationCd>IN</StateAbbreviationCd>
          <ZIPCd>46703</ZIPCd>
        </USAddress>
        <PhoneNum>2604980044</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
    </IRS990EZ>
    <IRS990ScheduleO documentId="990O">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>List of grants and similar amounts paid Part I line 10</FormAndLineReferenceDesc>
        <ExplanationTxt>ACTIVITY DONATIONS TO NON-PROFIT ORGANIZATIONS RELATIONSHIP NONE AMOUNT 1,898ACTIVITY BALANCED MAN SCHOLARSHIPS RELATIONSHIP ORGANIZATION MEMBERS AMOUNT 2,400</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of other expenses Part I line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION AMOUNTMEMBERSHIP DEVELOPMENT 2,131ADMINISTRATIVE EXPENSES 3,060PROGRAM ACTIVITIES 12,893PROVISIONS/MEALS 31,401SIG EP NATIONAL FEES 39,255</ExplanationTxt>
      </SupplementalInformationDetail>
      <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>
    </IRS990ScheduleO>
  </ReturnData>
</Return>