Nonprofit · EIN 57-0742538
CHI OMEGA FRATERNITY
Also known as ETA GAMMA CHAPTER USC
Tax-exempt · COLUMBIA, SC 29201
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2025 | 990 | $527,579 | $515,352 | $12,227 | $105,381 | $0 | $105,381 |
| June 30, 2024 | 990 | $475,636 | $462,223 | $13,413 | $93,154 | $0 | $93,154 |
| June 30, 2023 | 990 | $380,219 | $429,702 | -$49,483 | $79,741 | $0 | $79,741 |
Financial details: 990 for the year ended June 30, 2025
Revenue
- Contributions, gifts and grants
- $522,017
- Membership dues
- $522,017
- Program service revenue
- $0
- Investment income
- $622
- Net income from fundraising events
- $4,940
- Other revenue
- $4,940
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
Balance sheet and other
- Total assets, start of year
- $93,154
- Total assets, end of year
- $105,381
- Total liabilities, end of year
- $0
- Net assets, end of year
- $105,381
- Gross receipts
- $527,579
- Employees
- 0
- Volunteers
- 20
- Year formed
- 1929
- State of legal domicile
- SC
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 |
|---|---|---|---|
| MARIA HOLEVAS | PRESIDENT Officer | 10 | $0 |
| SAMANTHA LOONEY | VICE PRESIDENT Officer | 10 | $0 |
| REESE HEROLD | SECRETARY Officer | 10 | $0 |
| CHARLES ANN MACDONLAD | TREASURER Officer | 10 | $0 |
| KATHERINE CREEL | MEMBER EDUCATOR Officer | 10 | $0 |
| DARBY MERRILL | PERSONNEL CHAIR Officer | 10 | $0 |
| CELIA MULLIGAN | RECRUITMENT CHAIR Officer | 10 | $0 |
| AMANDA GREEN | PANHELLENIC Officer | 10 | $0 |
| CARLY DEGULIS | RISK MANAGEMENT Officer | 10 | $0 |
| RILEY SPEIDELL | PROGRAMMING Officer | 10 | $0 |
| ANNE RASCOE | ADVISOR Officer | 10 | $0 |
990 for the year ended June 30, 2024: 11 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| AVA UTHOFF | PRESIDENT Officer | 10 | $0 |
| SYDNEY FAIVRE | VICE PRESIDENT Officer | 10 | $0 |
| MACKENZIE WICKER | SECRETARY Officer | 10 | $0 |
| CARLIN OVERTON | TREASURER Officer | 10 | $0 |
| TATUM HARE | MEMBER EDUCATOR Officer | 10 | $0 |
| MALIA MATTHEWS | PERSONNEL CHAIR Officer | 10 | $0 |
| AUDREY THOMAS | RECRUITMENT CHAIR Officer | 10 | $0 |
| MARIA HOLEVAS | PANHELLENIC Officer | 10 | $0 |
| AVA WICKBERG | RISK MANAGEMENT Officer | 10 | $0 |
| LEIGHTON BUCKNER | PROGRAMMING Officer | 10 | $0 |
| ANNE RASCOE | ADVISOR Officer | 10 | $0 |
990 for the year ended June 30, 2023: 11 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| HANNAH PROCE | PRESIDENT Officer | 10 | $0 |
| HAGAN HIOTT | VICE PRESIDENT Officer | 10 | $0 |
| ALYSSA EDWARDS | SECRETARY Officer | 10 | $0 |
| NATALIE BATTEN | TREASURER Officer | 10 | $0 |
| EMMA HUTZ | MEMBER EDUCATOR Officer | 10 | $0 |
| CHRISTINE JEWELL | PERSONNEL CHAIR Officer | 10 | $0 |
| CARRIGAN REYNOLDS | RECRUITMENT CHAIR Officer | 10 | $0 |
| KENDALL SWIDER | PANHELLENIC Officer | 10 | $0 |
| GABI UNGER | RISK MANAGEMENT Officer | 10 | $0 |
| COURTNEY TSAKANIKAS | PROGRAMMING Officer | 10 | $0 |
| ANNE RASCOE | ADVISOR Officer | 10 | $0 |
Address and contacts
- Address (IRS master file)
- 509 GADSDEN ST, COLUMBIA, SC 29201-4109
- Principal officer (990 for 2024)
- ANNE RASCOE, 509 GADSDEN STREET, COLUMBIA, SC 29201
- Signed the 990
- ANNE RASCOE, ADVISOR
- Phone
- (803) 544-0010
- Return prepared by
- SMITH & HOWARD ADVISORY LLC
Mission
FRATERNITY THAT PROMOTES SCHOLARSHIP, FRIENDSHIP, COMMUNITY SERVICE, LEADERSHIP IN UNIVERSITY SETTING
Program accomplishments
- FRIENDSHIP/SOCIAL ACTIVITIES THROUGHOUT THE SCHOOL YEAR INCLUDING RISK MANAGEMENT CONTROLS SUCH AS PAYING FOR SECURITY AND REQUIRED TRANSPORTATION OF MEMBERS AND THEIR GUESTS/FAMILIES TO CERTAIN FUNCTIONSExpenses $78,213
- NEW MEMBER RECRUITMENT AND PROGRAMS AIMED AT EDUCATING MEMBERS ABOUT UNIVERSITY LIFE, DRUG/ALCOHOL AWARENESS, COMMUNITY SERVICE, ENCOURAGING AND SUPPORTING NEW MEMBERS IN ALL AREAS OF COLLEGE LIFEExpenses $41,959
- COMMUNITY SERVICE/UNIVERSITY SERVICE AND SCHOLARSHIP ACTIVITIES WHICH INCLUDES SUPPORTING OTHER UNIVERSITY GROUPS' PROJECTS, COMMUNITY PROJECTS, MAKE-A-WISH FOUNDATION ACTIVITIES - EDUCATING MEMBERS TO BE INVOLVED AND LEARN SKILLS TO ENHANCE VOLUNTEER CAPABILITIES. ALSO SUPPORTING USC EDUCATIONAL FOUNDATION BY ENDOWING AN HONORS COLLEGE SCHOLARSHIPExpenses $44,916
- Expenses $40,502
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
- 57-0742538
- 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
- 0273: CHI OMEGA FRATERNITY
- Assets (IRS master file)
- $105,381
- Income (IRS master file)
- $527,579
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | June 2025 | $527,579 | $515,352 | $105,381 | IRS |
| 990 | June 2024 | $475,636 | $462,223 | $93,154 | IRS |
| 990 | June 2023 | $380,219 | $429,702 | $79,741 | XML |
| 990 | June 2022 | $322,132 | $362,886 | $129,224 | IRS |
| 990 | June 2021 | $254,200 | $219,984 | $169,978 | 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 57-0742538).
Questions about CHI OMEGA FRATERNITY
- What is the EIN of CHI OMEGA FRATERNITY?
- The employer identification number (EIN) of CHI OMEGA FRATERNITY is 57-0742538.
- Is CHI OMEGA FRATERNITY tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(7) since 1940.
- Are donations to CHI OMEGA FRATERNITY tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does CHI OMEGA 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 CHI OMEGA 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 CHI OMEGA 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 CHI OMEGA FRATERNITY?
- The 990 for the year ended June 30, 2025 names ANNE RASCOE.
- Who are the officers and directors of CHI OMEGA FRATERNITY?
- The 990 for the year ended June 30, 2025 lists 11 people; 0 received compensation from the organization.
- How much revenue does CHI OMEGA FRATERNITY have?
- On its 990 for the year ended June 30, 2025 it reported revenue of $527,579, expenses of $515,352 and total assets of $105,381 at year end.
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