Nonprofit · EIN 62-1771326
PHI BETA SIGMA FRATERNITY-ETA BETA SIGMA CHAPTER INCORPORATED
Also known as ETA BETA SIGMA
Tax-exempt (reinstated) · NASHVILLE, TN 37202
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $10,130 | $20,472 | -$10,342 | $40,033 | $0 | $40,033 |
| December 31, 2024 | 990 | $16,687 | $41,135 | -$24,448 | $50,375 | $0 | $50,375 |
| December 31, 2023 | 990 | $63,814 | $33,385 | $30,429 | $68,930 | $0 | $68,930 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $13,350
- Membership dues
- $13,350
- Program service revenue
- $2,864
- Investment income
- $0
- Net income from fundraising events
- -$6,544
- Other revenue
- -$6,084
Expenses
- Grants and similar amounts paid
- $1,300
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Program services (functional)
- $20,472
Balance sheet and other
- Total assets, start of year
- $50,375
- Total assets, end of year
- $40,033
- Total liabilities, end of year
- $0
- Net assets, end of year
- $40,033
- Net assets without donor restrictions
- $40,033
- Gross receipts
- $29,728
- Employees
- 0
- Year formed
- 2016
- State of legal domicile
- TN
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 |
|---|---|---|---|
| DONALD HUDSON | 1ST VICE PRESIDENT Trustee or director, Officer | 4 | $0 |
| JAMES CALLAHAN III | PRESIDENT Officer | 4 | $0 |
| JOHNATON J SHIP | 2ND VICE PRESIDENT Officer | 4 | $0 |
| LEBARON MCCLARY | SECRETARY Officer | 4 | $0 |
| CHARLES A SCOTT Sr | TREASURER Officer | 4 | $0 |
| EMMETT PALMER | FINANCIAL SECRETARY Officer | 4 | $0 |
990 for the year ended December 31, 2024: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DONALD HUDSON | 1ST VICE PRESIDENT Trustee or director, Officer | 4 | $0 |
| CHARLES A SCOTT Sr | TREASURER Officer | 4 | $0 |
| EMMETT PALMER | FINANCIAL SECRETARY Officer | 4 | $0 |
| LEBARON MCCLARY | SECRETARY Officer | 4 | $0 |
| JAMES CALLAHAN III | PRESIDENT Officer | 4 | $0 |
| JOHNATON J SHIP | 2ND VICE PRESIDENT Officer | 4 | $0 |
990 for the year ended December 31, 2023: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| BRANDON WARD | SECRETARY Officer | 4 | $0 |
| CHARLES A SCOTT Sr | TREASURER Officer | 4 | $0 |
| EMMETT PALMET | FINANCIAL SECRETARY Officer | 4 | $0 |
| EMMANUEL ROWE | PRESIDENT Officer | 4 | $0 |
| COREY CORLEW | 1ST VICE PRESIDENT Officer | 4 | $0 |
| A J THURMAN | 2ND VICE PRESIDENT Officer | 4 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 22052, NASHVILLE, TN 37202-2052
- In care of
- % CHARLES SCOTT
- Mailing address (990-N for 2016)
- PO Box 22052, Nashville TN 37202
- Principal officer (990-N for 2016)
- Emmanel Rowe, P O Box 22052, Nashville TN 37202
- Signed the 990
- CHARLES SCOTT, TREASURER
- Return prepared by
- SPD CPAs
Mission
Education
Program accomplishments
- EDUCATIONExpenses $20,472
What it must file and when
IRS records say it files Form 990-N (e-Postcard). Gross receipts normally $50,000 or less. 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
- 62-1771326
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2014
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Category (NTEE)
- Human services (P20)
- Assets (IRS master file)
- $40,033
- Income (IRS master file)
- $29,728
Revocation and reinstatement
- Exemption revoked
- May 15, 2010
- Posted by the IRS
- June 9, 2011
- Reinstated
- Effective June 15, 2014
From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $10,130 | $20,472 | $40,033 | XML |
| 990 | December 2024 | $16,687 | $41,135 | $50,375 | XML |
| 990 | December 2023 | $63,814 | $33,385 | $68,930 | XML |
| 990 | December 2022 | $44,113 | $51,735 | $38,501 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
| 990-N for 2016 Officer: Emmanel Rowe | December 31, 2016 | ≤ $50,000 receipts | – | – | e-Postcard |
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 62-1771326).
Questions about PHI BETA SIGMA FRATERNITY-ETA BETA SIGMA CHAPTER INCORPORATED
- What is the EIN of PHI BETA SIGMA FRATERNITY-ETA BETA SIGMA CHAPTER INCORPORATED?
- The employer identification number (EIN) of PHI BETA SIGMA FRATERNITY-ETA BETA SIGMA CHAPTER INCORPORATED is 62-1771326.
- Is PHI BETA SIGMA FRATERNITY-ETA BETA SIGMA CHAPTER INCORPORATED tax-exempt?
- Yes. The IRS revoked its exemption on May 15, 2010 and reinstated it effective June 15, 2014.
- Are donations to PHI BETA SIGMA FRATERNITY-ETA BETA SIGMA CHAPTER INCORPORATED tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does PHI BETA SIGMA FRATERNITY-ETA BETA SIGMA CHAPTER INCORPORATED file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of PHI BETA SIGMA FRATERNITY-ETA BETA SIGMA CHAPTER INCORPORATED 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 PHI BETA SIGMA FRATERNITY-ETA BETA SIGMA CHAPTER INCORPORATED 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 PHI BETA SIGMA FRATERNITY-ETA BETA SIGMA CHAPTER INCORPORATED?
- The 990-N for 2016 names Emmanel Rowe.
- Who are the officers and directors of PHI BETA SIGMA FRATERNITY-ETA BETA SIGMA CHAPTER INCORPORATED?
- The 990 for the year ended December 31, 2025 lists 6 people; 0 received compensation from the organization.
- How much revenue does PHI BETA SIGMA FRATERNITY-ETA BETA SIGMA CHAPTER INCORPORATED have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $10,130, expenses of $20,472 and total assets of $40,033 at year end.
Other nonprofits in NASHVILLE
- YOUNG MENS CHRISTIAN ASSOCIATION OF NASHVILLE AND MIDDLE TENNESSEE EIN 62-0476243 · last filed 990 for 2025
- SOLES 4 SOULS EIN 20-4023482 · last filed 990 for 2025
- ALIVE HOSPICE INC EIN 62-0983550 · last filed 990 for 2024
- BLAKEFORD AT GREEN HILLS CORPORATION EIN 62-1533400 · last filed 990 for 2024
- MID-CUMBERLAND HUMAN RESOURCE AGENCY EIN 62-0923487 · last filed 990 for 2025
- FAMILY AND CHILDRENS SERVICE EIN 62-0499284 · last filed 990 for 2025
- HCA HOPE FUND EIN 47-0957872 · last filed 990 for 2025
- PROGRESS INC EIN 62-0869547 · last filed 990 for 2025