Nonprofit · EIN 72-0478319
SIGMA GAMMA EPSILON
Tax-exempt · CEDAR FALLS, IA 50613
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| August 31, 2025 | 990-EZ | $73,751 | $80,398 | -$6,647 | $87,966 | $1,059 | $86,907 |
| August 31, 2024 | 990-EZ | $70,198 | $61,333 | $8,865 | $102,751 | $1,059 | $101,692 |
| August 31, 2023 | 990-EZ | $60,277 | $74,003 | -$13,726 | $99,300 | $913 | $98,387 |
Financial details: 990-EZ for the year ended August 31, 2025
Revenue
- Membership dues
- $22,667
- Investment income
- $44,844
- Other revenue
- $6,240
Expenses
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $39,375
- Professional fees and payments to contractors
- $4,025
- Printing, publications and postage
- $1,721
- Other expenses
- $35,277
Balance sheet and other
- Total assets, start of year
- $102,751
- Total assets, end of year
- $87,966
- Total liabilities, end of year
- $1,059
- Net assets, end of year
- $86,907
- Cash, savings and investments
- $87,966
- Gross receipts
- $73,751
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-EZ for the year ended August 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| RICHARD FORD | NAT'L SEC/TREAS | 0 | $0 |
990-EZ for the year ended August 31, 2024: 1 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| RICHARD FORD | NAT'L SEC/TREAS | 0 | $0 |
990-EZ for the year ended August 31, 2023: 1 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| RICHARD FORD | NAT'L SEC/TREAS | 0 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 324, CEDAR FALLS, IA 50613-0019
- In care of
- % LEE POTTER
- Mailing address (990-N for 2009)
- SFA Box 13011, Nacogdoches TX 75962
- Principal officer (990-N for 2009)
- Sigma Gamma Epsilon, SFA Box 13011, Nacogdoches TX 75962
- Signed the 990-EZ
- LEE POTTER, Director
- Phone
- (319) 273-2707
- Return prepared by
- RFSW & Co CPAs PC
Mission
SIGMA GAMMA EPSILON IS THE NATIONAL HONOR SOCIETY FOR THE EARTH SCIENCES. IT RECOGNIZES SCHOLARSHIP AND PROFESSIONALISM IN THE EARTH SCIENCES. IT HAS FOR ITS OBJECTIVES THE SCHOLASTIC, SCIENTIFIC, AND PROFESSIONAL ADVANCEMENT OF ITS MEMBERS AND THE EXTENSION OF RELATIONS OF FRIENDSHIP AND ASSISTANCE AMONG COLLEGES AND UNIVERSITIES WHICH ARE DEVOTED TO THE EARTH SCIENCES.
Program accomplishments
- SIGMA GAMMA EPSILON IS THE NATIONAL HONOR SOCIETY FOR THE EARTH SCIENCES. IT RECOGNIZES SCHOLARSHIP AND PROFESSIONALISM IN THE EARTH SCIENCES. IT HAS FOR ITS OBJECTIVES THE SCHOLASTIC, SCIENTIFIC, AND PROFESSIONAL ADVANCEMENT OF ITS MEMBERS AND THE EXTENSION OF RELATIONS OF FRIENDSHIP AND ASSISTANCE AMONG COLLEGES AND UNIVERSITIES WHICH ARE DEVOTED TO THE EARTH SCIENCES.
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-EZ on file |
| 2023 | August 31, 2024 | January 15, 2025 | 990-EZ on file |
IRS record
- EIN
- 72-0478319
- Tax-exempt status
- 501(c)(7): Social or recreational club
- Donations deductible
- No
- Exempt since
- 1944
- Accounting year ends
- August
- Files
- Form 990 or 990-EZ
- Group exemption
- 0758 (6 member organizations)
- Assets (IRS master file)
- $87,966
- Income (IRS master file)
- $73,751
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | August 2025 | $73,751 | $80,398 | $87,966 | XML |
| 990-EZ | August 2024 | $70,198 | $61,333 | $102,751 | XML |
| 990-EZ | August 2023 | $60,277 | $74,003 | $99,300 | XML |
| 990-EZ | August 2022 | – | – | – | IRS |
| 990-EZ | August 2021 | – | – | – | IRS |
| 990-EZ | August 2020 | – | – | – | IRS |
| 990-EZ | August 2019 | – | – | – | IRS |
| 990-EZ | August 2018 | – | – | – | IRS |
| 990-N for 2009 Officer: Sigma Gamma Epsilon | August 31, 2010 | ≤ $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 72-0478319).
Questions about SIGMA GAMMA EPSILON
- What is the EIN of SIGMA GAMMA EPSILON?
- The employer identification number (EIN) of SIGMA GAMMA EPSILON is 72-0478319.
- Is SIGMA GAMMA EPSILON tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(7) since 1944.
- Are donations to SIGMA GAMMA EPSILON tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does SIGMA GAMMA EPSILON 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 GAMMA EPSILON 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 GAMMA EPSILON last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended August 2025.
- Who is the principal officer of SIGMA GAMMA EPSILON?
- The 990-N for 2009 names Sigma Gamma Epsilon.
- Who are the officers and directors of SIGMA GAMMA EPSILON?
- The 990-EZ for the year ended August 31, 2025 lists 1 person; 0 received compensation from the organization.
- How much revenue does SIGMA GAMMA EPSILON have?
- On its 990-EZ for the year ended August 31, 2025 it reported revenue of $73,751, expenses of $80,398 and total assets of $87,966 at year end.
Organizations in its group exemption (6)
- KAPPA ALPHA ORDER EIN 27-0231116 · LEXINGTON, VA · last filed 990-N for 2022
- SIGMA GAMMA EPSILON ZETA IOTA CHP EIN 04-3153243 · BRIDGEWATER, MA · last filed 990-N for 2025
- SIGMA GAMMA EPSILON EIN 74-2239787 · MACOMB, IL · last filed 990-N for 2023
- SIGMA GAMMA EPSILON EIN 87-0637629 · OGDEN, UT · last filed 990-N for 2025
- SIGMA GAMMA EPSILON GAMMA SIGMA CHP EIN 51-0153242 · CEDAR FALLS, IA · last filed 990-N for 2025
Other nonprofits in CEDAR FALLS
- SARTORI MEMORIAL HOSPITAL INC EIN 42-0758901 · last filed 990 for 2025
- WESTERN HOME SERVICES INC EIN 45-5139878 · last filed 990 for 2024
- COMMUNITY FOUNDATION OF NORTHEAST IOWA EIN 42-6060414 · last filed 990 for 2025
- UNIVERSITY OF NORTHERN IOWA FOUNDATION EIN 42-6058591 · last filed 990 for 2025
- MARTIN HEALTH CENTER INC EIN 42-0680487 · last filed 990 for 2024
- WESTERN HOME SERVICES INC EIN 27-2825987 · last filed 990 for 2024
- CEDAR FALLS LUTHERAN HOME EIN 42-0794364 · last filed 990 for 2024
- MICHAEL L PETERSON FOUNDATION EIN 88-2856860 · last filed 990-PF for 2025