Nonprofit · EIN 31-0396490
SIGMA ALPHA EPSILON FRATERNITY
Also known as OHIO EPSILON UNIVERSITY OF CINCINNA
Tax-exempt · CINCINNATI, OH 45220
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| August 31, 2025 | 990 | $277,042 | $102,562 | $174,480 | $234,826 | $10,000 | $224,826 |
| August 31, 2024 | 990 | $616,081 | $625,899 | -$9,818 | $43,233 | $0 | $43,233 |
| August 31, 2023 | 990 | $558,608 | $557,125 | $1,483 | $53,051 | $0 | $53,051 |
Financial details: 990 for the year ended August 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $276,178
- Investment income
- $0
- Other revenue
- $864
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
Balance sheet and other
- Total assets, start of year
- $0
- Total assets, end of year
- $234,826
- Total liabilities, end of year
- $10,000
- Net assets, end of year
- $224,826
- Net assets without donor restrictions
- $224,826
- Gross receipts
- $277,042
- Employees
- 0
- Volunteers
- 3
- Year formed
- 1889
- State of legal domicile
- OH
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 August 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Gregory Somers | CEO Trustee or director | 2 | $0 |
| Juan Faria | Controller Trustee or director | 2 | $0 |
| Simon Fieler | Treasurer Officer | 10 | $0 |
| Vince or Vinny DiTommaso | President Officer | 10 | $0 |
| Jimmy Schlangen | Vice President Officer | 10 | $0 |
990 for the year ended August 31, 2024: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ANDREW TAGHER | PRESIDENT Officer | 3 | $4,800 |
| AIDAN MURPHY | TREASURER Officer | 3 | $3,500 |
| LUKE HASTINGS | HOUSE MANAGER Officer | 1 | $3,100 |
| TEDDY TUVESON | EMINENT DEPUTY ARCHON Officer | 1 | $2,425 |
| ANDREW BARTHOLOMEW | MEMBER ED Officer | 1 | $760 |
| CODY HURST | EMINENT DEPUTY ARCHON Officer | 1 | $625 |
| NICK TRELKA | OUTSIDE ADVISOR Trustee or director | 1 | $0 |
| MATT DORFMEYER | OUTSIDE ADVISOR Trustee or director | 1 | $0 |
990 for the year ended August 31, 2023: 9 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CHAD BERG | PRESIDENT Officer | 3 | $4,500 |
| MATT SANTIAGO | TREASURER Officer | 3 | $4,500 |
| LUKE HASTINGS | HOUSE MANAGER Officer | 4 | $3,900 |
| COLIN MOORE | EMINENT DEPUTY ARCHON Officer | 2 | $1,250 |
| ANDREW SHERLOCK | HOUSE MANAGER Officer | 1 | $1,250 |
| TEDDY TUVESON | HOUSE MANAGER Officer | 1 | $1,100 |
| GABE HUNT | MEMBER ED Officer | 1 | $970 |
| JACK HAMBURG | EMINENT DEPUTY ARCHON Officer | 1 | $625 |
| MATT DORFMEYER | OUTSIDE ADVISOR Trustee or director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 2707 CLIFTON AVE, CINCINNATI, OH 45220-2803
- In care of
- % GEORGE NYKTAS
- Principal officer (990 for 2024)
- Max Perino, 2707 CLIFTON AVE, CINCINNATI, OH 45220
- Signed the 990
- Jack Semerjian, Staff Accountant
- Phone
- (978) 394-6926
Mission
TO PROMOTE THE HIGHEST STANDARDS OF FRIENDSHIP SCHOLARSHIP AND SERVICE FOR OUR MEMBERS AND TO EXEMPLIFY OURSELVES THROUGH PHILANTHROPIC ENDEAVORS POSITIVE LEADERSHIP ROLES WITHIN THE UNIVERSITY AND COMMUNITY AND SCHOLARSHIP DEDICATED TO THE UTMOST STANDARDS OF ACHIEVEMENT.
Program accomplishments
- The organization provides a residential dining study social and recreational facility for its chapter membersExpenses $102,562 · revenue $277,042
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 August, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | August 31, 2026 | January 15, 2027 | Not due yet |
| 2024 | August 31, 2025 | January 15, 2026 | 990 on file |
| 2023 | August 31, 2024 | January 15, 2025 | 990 on file |
IRS record
- EIN
- 31-0396490
- Tax-exempt status
- 501(c)(7): Social or recreational club
- Donations deductible
- No
- Exempt since
- 1940
- Accounting year ends
- August
- Files
- Form 990 or 990-EZ
- Group exemption
- 0228: SIGMA ALPHA EPSILON FRATERNITY
- Assets (IRS master file)
- $234,826
- Income (IRS master file)
- $277,042
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | August 2025 | $277,042 | $102,562 | $234,826 | IRS |
| 990 | August 2024 | $616,081 | $625,899 | $43,233 | XML |
| 990 | August 2023 | $558,608 | $557,125 | $53,051 | XML |
| 990 | August 2022 | $560,820 | $530,171 | $51,568 | IRS |
| 990 | August 2021 | – | – | – | IRS |
| 990 | August 2020 | – | – | – | IRS |
| 990 | August 2019 | – | – | – | IRS |
| 990 | August 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 31-0396490).
Questions about SIGMA ALPHA EPSILON FRATERNITY
- What is the EIN of SIGMA ALPHA EPSILON FRATERNITY?
- The employer identification number (EIN) of SIGMA ALPHA EPSILON FRATERNITY is 31-0396490.
- Is SIGMA ALPHA EPSILON FRATERNITY tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(7) since 1940.
- Are donations to SIGMA ALPHA EPSILON FRATERNITY tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does SIGMA ALPHA EPSILON FRATERNITY 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 ALPHA EPSILON FRATERNITY due?
- The return for tax year 2025 (the year ending August 31, 2026) is due January 15, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did SIGMA ALPHA EPSILON FRATERNITY last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended August 2025.
- Who is the principal officer of SIGMA ALPHA EPSILON FRATERNITY?
- The 990 for the year ended August 31, 2025 names Max Perino.
- Who are the officers and directors of SIGMA ALPHA EPSILON FRATERNITY?
- The 990 for the year ended August 31, 2025 lists 5 people; 0 received compensation from the organization.
- How much revenue does SIGMA ALPHA EPSILON FRATERNITY have?
- On its 990 for the year ended August 31, 2025 it reported revenue of $277,042, expenses of $102,562 and total assets of $234,826 at year end.
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