Nonprofit · EIN 25-1891338
DELTA SIGMA PHI-EPSILON ALUMNI CORP
Also known as EPSILON ACB
Tax-exempt · STATE COLLEGE, PA 16804
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $511,340 | $514,308 | -$2,968 | $361,216 | $288,946 | $72,270 |
| December 31, 2024 | 990 | $488,872 | $532,694 | -$43,822 | $371,753 | $296,515 | $75,238 |
| December 31, 2023 | 990 | $513,473 | $486,248 | $27,225 | $267,262 | $148,202 | $119,060 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $5,951
- Program service revenue
- $505,389
- 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
- $2,000
- Occupancy
- $67,399
- Depreciation
- $19,701
Balance sheet and other
- Total assets, start of year
- $371,753
- Total assets, end of year
- $361,216
- Total liabilities, end of year
- $288,946
- Net assets, end of year
- $72,270
- Land, buildings and equipment
- $162,431
- Net assets without donor restrictions
- $72,270
- Gross receipts
- $511,340
- Employees
- 0
- Volunteers
- 8
- Year formed
- 2001
- State of legal domicile
- PA
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 |
|---|---|---|---|
| MARC ALBERO | PRESIDENT Trustee or director, Officer | 10 | $0 |
| DR THOMAS E DAUBERT | DIRECTOR Trustee or director | 5 | $0 |
| CHRISTOPHER TEMPLE | ADVISOR Trustee or director | 20 | $0 |
| JUSTIN EDELSON | DIRECTOR Trustee or director | 1 | $0 |
| MICHAEL DIPUPPO JR | TREASURER Trustee or director, Officer | 10 | $0 |
| COLE SCARPETTO | ASSOCIATE Trustee or director | 1 | $0 |
| JACK CASEY | ASSOCIATE Trustee or director | 1 | $0 |
| THOMAS COOK | ASSOCIATE Trustee or director | 1 | $0 |
990 for the year ended December 31, 2024: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MARC ALBERO | PRESIDENT Trustee or director, Officer | 10 | $0 |
| DR THOMAS E DAUBERT | DIRECTOR Trustee or director | 5 | $0 |
| CHRISTOPHER TEMPLE | ADVISOR Trustee or director | 12 | $0 |
| THOMAS COOK | VICE PRESIDENT Trustee or director, Officer | 2 | $0 |
| JUSTIN EDELSON | DIRECTOR Trustee or director | 1 | $0 |
| MICHAEL DIPUPPO JR | TREASURER Trustee or director, Officer | 10 | $0 |
| STEVE SMITH | DIRECTOR Trustee or director | 1 | $0 |
| JOE KOLESSAR | DIRECTOR Trustee or director | 1 | $0 |
990 for the year ended December 31, 2023: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MARC ALBERO | PRESIDENT Trustee or director, Officer | 10 | $0 |
| DR THOMAS E DAUBERT | DIRECTOR Trustee or director | 5 | $0 |
| CHRISTOPHER TEMPLE | ADVISOR Trustee or director | 12 | $0 |
| THOMAS COOK | VICE PRESIDENT Trustee or director, Officer | 2 | $0 |
| JUSTIN EDELSON | DIRECTOR Trustee or director | 1 | $0 |
| MICHAEL DIPUPPO JR | TREASURER Trustee or director, Officer | 10 | $0 |
| STEVE SMITH | DIRECTOR Trustee or director | 1 | $0 |
| JOE KOLESSAR | DIRECTOR Trustee or director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 1055, STATE COLLEGE, PA 16804-1055
- In care of
- % THOMAS COOK
- Principal officer (990 for 2025)
- MARC ALBERO, PO BOX 1055, STATE COLLEGE, PA 16804
- Signed the 990
- MARC ALBERO, PRESIDENT
- Phone
- (814) 238-0467
- Return prepared by
- BOYER & RITTER LLC
Mission
NONE
Program accomplishments
- OPERATION OF FRATERNITY INCLUDING HOUSING, FOOD AND ACTIVITIES.Expenses $533,179
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
- 25-1891338
- Tax-exempt status
- 501(c)(7): Social or recreational club
- Donations deductible
- No
- Exempt since
- 1969
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Recreation and sports (N50)
- Group exemption
- 0588: DELTA SIGMA PHI FRATERNITY INC NATIONAL HEADQUARTERS
- Assets (IRS master file)
- $361,216
- Income (IRS master file)
- $511,340
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $511,340 | $514,308 | $361,216 | XML |
| 990 | December 2024 | $488,872 | $532,694 | $371,753 | XML |
| 990 | December 2023 | $513,473 | $486,248 | $267,262 | XML |
| 990 | December 2022 | $317,182 | $308,255 | $141,928 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | 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 25-1891338).
Questions about DELTA SIGMA PHI-EPSILON ALUMNI CORP
- What is the EIN of DELTA SIGMA PHI-EPSILON ALUMNI CORP?
- The employer identification number (EIN) of DELTA SIGMA PHI-EPSILON ALUMNI CORP is 25-1891338.
- Is DELTA SIGMA PHI-EPSILON ALUMNI CORP tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(7) since 1969.
- Are donations to DELTA SIGMA PHI-EPSILON ALUMNI CORP tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does DELTA SIGMA PHI-EPSILON ALUMNI 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 DELTA SIGMA PHI-EPSILON ALUMNI 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 DELTA SIGMA PHI-EPSILON ALUMNI CORP 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 DELTA SIGMA PHI-EPSILON ALUMNI CORP?
- The 990 for the year ended December 31, 2025 names MARC ALBERO.
- Who are the officers and directors of DELTA SIGMA PHI-EPSILON ALUMNI CORP?
- The 990 for the year ended December 31, 2025 lists 8 people; 0 received compensation from the organization.
- How much revenue does DELTA SIGMA PHI-EPSILON ALUMNI CORP have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $511,340, expenses of $514,308 and total assets of $361,216 at year end.
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All nonprofits in STATE COLLEGE · Pennsylvania · Recreation and sports