Nonprofit · EIN 56-0546746
SIGMA ALPHA EPSILON FRATERNITY
Also known as NORTH CAROLINA THETA CHAPTER
Tax-exempt · DAVIDSON, NC 28035
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2025 | 990 | $371,903 | $363,562 | $8,341 | $9,065 | $0 | $9,065 |
| June 30, 2024 | 990 | $246,861 | $247,402 | -$541 | $740 | $16 | $724 |
| June 30, 2023 | 990 | $250,411 | $249,756 | $655 | $1,265 | $0 | $1,265 |
Financial details: 990 for the year ended June 30, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $371,903
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $12,351
- Salaries, compensation and benefits (total)
- $14,041
- Professional fundraising fees
- $0
- Accounting fees
- $3,141
- Occupancy
- $10,361
- Travel
- $10,133
- Program services (functional)
- $360,421
- Management and general (functional)
- $3,141
Balance sheet and other
- Total assets, start of year
- $740
- Total assets, end of year
- $9,065
- Total liabilities, end of year
- $0
- Net assets, end of year
- $9,065
- Land, buildings and equipment
- $51
- Gross receipts
- $371,903
- Employees
- 1
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 June 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| BROOKS BAAY | PRESIDENT Officer | – | $0 |
| CONNOR LEACH | VICE-PRES Officer | – | $0 |
| MAX MCKENNA | SECRETARY Officer | – | $0 |
| VASILLI POLIAKOV | TREASURER Officer | – | $0 |
990 for the year ended June 30, 2024: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| THOMAS ATHEY | TREASURER Officer | – | $0 |
| BROOKS BAAY | PRESIDENT Officer | – | $0 |
| CONNOR LEACH | VICE-PRES Officer | – | $0 |
| MAX MCKENNA | SECRETARY Officer | – | $0 |
990 for the year ended June 30, 2023: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| THOMAS ATHEY | TREASURER Officer | 5 | $0 |
| BROOKS BAAY | PRESIDENT Officer | 5 | $0 |
| CONNOR LEACH | VICE-PRES Officer | 5 | $0 |
| MAX MCKENNA | SECRETARY Officer | 5 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 7182, DAVIDSON, NC 28035-7182
- Principal officer (990 for 2024)
- BROOKS BAAY, 209 RIDGE RD BOX 5509, DAVIDSON, NC 28035
- Signed the 990
- VASILLI POLIAKOV, TREASURER
- Phone
- (704) 654-7178
- Return prepared by
- BRENDA H PRESSLEY CPA PA
Mission
SOCIAL & EDUCATIONAL ACTIVITIES
Program accomplishments
- PROVIDE MEALS, SOCIAL ACTIVITIES, AND EDUCATIONAL EVENTS FOR DAVIDSON COLLEGE STUDENTSExpenses $360,421 · revenue $371,903
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 June, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | June 30, 2026 | November 16, 2026 | Not due yet |
| 2024 | June 30, 2025 | November 17, 2025 | 990 on file |
| 2023 | June 30, 2024 | November 15, 2024 | 990 on file |
IRS record
- EIN
- 56-0546746
- Tax-exempt status
- 501(c)(7): Social or recreational club
- Donations deductible
- No
- Exempt since
- 1940
- Accounting year ends
- June
- Files
- Form 990 or 990-EZ
- Group exemption
- 0228: SIGMA ALPHA EPSILON FRATERNITY
- Assets (IRS master file)
- $9,065
- Income (IRS master file)
- $371,903
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | June 2025 | $371,903 | $363,562 | $9,065 | IRS |
| 990 | June 2024 | $246,861 | $247,402 | $740 | IRS |
| 990 | June 2023 | $250,411 | $249,756 | $1,265 | XML |
| 990 | June 2022 | $234,649 | $269,553 | $958 | IRS |
| 990 | June 2021 | $190,537 | $183,984 | $35,542 | IRS |
| 990 | June 2020 | – | – | – | IRS |
| 990 | June 2019 | – | – | – | 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 56-0546746).
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 56-0546746.
- 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 June 30, 2026) is due November 16, 2026. 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 June 2025.
- Who is the principal officer of SIGMA ALPHA EPSILON FRATERNITY?
- The 990 for the year ended June 30, 2025 names BROOKS BAAY.
- Who are the officers and directors of SIGMA ALPHA EPSILON FRATERNITY?
- The 990 for the year ended June 30, 2025 lists 4 people; 0 received compensation from the organization.
- How much revenue does SIGMA ALPHA EPSILON FRATERNITY have?
- On its 990 for the year ended June 30, 2025 it reported revenue of $371,903, expenses of $363,562 and total assets of $9,065 at year end.
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