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Nonprofit · EIN 23-7359145

SIGMA PI FRATERNITY HOUSING CORP

Tax-exempt · LEXINGTON, KY 40509

Financials

$86K$98K2023$92K$93K2024
Revenue Expenses · by fiscal year end
Financials of SIGMA PI FRATERNITY HOUSING CORP by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2024990$91,832$92,963-$1,131$600,137$440,029$160,108
December 31, 2023990$85,865$98,009-$12,144$628,005$466,766$161,239
Financial details: 990 for the year ended December 31, 2024

Revenue

Contributions, gifts and grants
$0
Program service revenue
$91,750
Investment income
$82
Other revenue
$0

Expenses

Grants and similar amounts paid
$0
Compensation of officers, directors and key employees
$0
Salaries, compensation and benefits (total)
$0
Professional fundraising fees
$0
Depreciation
$24,269

Balance sheet and other

Total assets, start of year
$628,005
Total assets, end of year
$600,137
Total liabilities, end of year
$440,029
Net assets, end of year
$160,108
Land, buildings and equipment
$570,383
Net assets without donor restrictions
$160,108
Gross receipts
$91,832
Employees
0
Year formed
1973
State of legal domicile
KY

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, 2024, highest compensation first.

NameTitleHours / weekCompensation
Dan DaughertyTreasurer
Trustee or director
2$0
Wesley Kent VarneyDirector
Trustee or director
2$0
Dan SlaughterSecretary
Trustee or director
2$0
Andrew MorrisPresident
Trustee or director
2$0
Chance StaleyDirector
Trustee or director
2$0
Andrew WhiteDirector
Trustee or director
2$0
Ethan RussellDirector
Trustee or director
2$0
Sam BurchettDirector
Trustee or director
2$0
990 for the year ended December 31, 2023: 10 people
NameTitleHours / weekCompensation
Matt WhitlowDirector
Trustee or director
2$0
Dan DaughertyTreasurer
Trustee or director
2$0
Wesley Kent VarneyDirector
Trustee or director
2$0
Dan DaughertyDirector
Trustee or director
2$0
Andrew MorrisPresident
Trustee or director
2$0
Burt MeyroseDirector
Trustee or director
2$0
Chance StaleyDirector
Trustee or director
2$0
Andrew WhiteDirector
Trustee or director
2$0
Ethan RussellDirector
Trustee or director
2$0
Sam BurchettDirector
Trustee or director
2$0

Address and contacts

Address (IRS master file)
801 LIVANIA LN, LEXINGTON, KY 40509-1758
Principal officer (990 for 2024)
Daniel Daugherty, PO Box 21365, Louisville, KY 40221
Signed the 990
Daniel Daugherty, Treasurer
Return prepared by
Yvette Latta CPA PSC

Mission

The organization provides housing for fraternites and sororites at the University of Kentucky

990 for the year ended December 31, 2024

Program accomplishments

  • The organization provides housing for fraternities and sororities at the University of Kentucky

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 yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026Check at the IRS
2024December 31, 2024May 15, 2025990 on file
2023December 31, 2023May 15, 2024990 on file

IRS record

EIN
23-7359145
Tax-exempt status
501(c)(7): Social or recreational club
Donations deductible
No
Exempt since
1974
Accounting year ends
December
Files
Form 990 or 990-EZ
Assets (IRS master file)
$586,041
Income (IRS master file)
$94,884

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2024$91,832$92,963$600,137IRS
990December 2023$85,865$98,009$628,005XML
990December 2022$72,478$99,485$650,156IRS
990December 2021–––IRS
990December 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 23-7359145).

Questions about SIGMA PI FRATERNITY HOUSING CORP

What is the EIN of SIGMA PI FRATERNITY HOUSING CORP?
The employer identification number (EIN) of SIGMA PI FRATERNITY HOUSING CORP is 23-7359145.
Is SIGMA PI FRATERNITY HOUSING CORP tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(7) since 1974.
Are donations to SIGMA PI FRATERNITY HOUSING CORP tax-deductible?
No. The IRS master file says contributions to it are not deductible.
Which annual return does SIGMA PI FRATERNITY HOUSING CORP 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 PI FRATERNITY HOUSING CORP 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 PI FRATERNITY HOUSING CORP last file with the IRS?
The latest return in the IRS public files is the 990 for the year ended December 2024.
Who is the principal officer of SIGMA PI FRATERNITY HOUSING CORP?
The 990 for the year ended December 31, 2024 names Daniel Daugherty.
Who are the officers and directors of SIGMA PI FRATERNITY HOUSING CORP?
The 990 for the year ended December 31, 2024 lists 8 people; 0 received compensation from the organization.
How much revenue does SIGMA PI FRATERNITY HOUSING CORP have?
On its 990 for the year ended December 31, 2024 it reported revenue of $91,832, expenses of $92,963 and total assets of $600,137 at year end.

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