Nonprofit · EIN 94-1601703
IOTA BUILDING COMPANY OF THE SIGMA PI FRATERNITY
Tax-exempt (reinstated) · MORAGA, CA 94570
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $14,260 | $109,333 | -$95,073 | $517,731 | $369,600 | $148,131 |
| December 31, 2024 | 990 | $133,000 | $127,442 | $5,558 | $559,593 | $316,389 | $243,204 |
| December 31, 2023 | 990 | $142,500 | $140,088 | $2,412 | $569,889 | $332,243 | $237,646 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $14,260
- Investment income
- $0
- Other revenue
- $0
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
- Accounting fees
- $2,400
- Depreciation
- $17,914
- Program services (functional)
- $88,999
- Management and general (functional)
- $2,420
Balance sheet and other
- Total assets, start of year
- $559,593
- Total assets, end of year
- $517,731
- Total liabilities, end of year
- $369,600
- Net assets, end of year
- $148,131
- Land, buildings and equipment
- $495,239
- Gross receipts
- $14,260
- Employees
- 0
- State of legal domicile
- CA
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 |
|---|---|---|---|
| GRANT HANNON | CHAPTER ADVISOR Trustee or director | 0.38 | $0 |
| SHAWN NGUYEN | President Officer | 0.38 | $0 |
| BRODIE GAY | Treasurer Officer | 0.38 | $0 |
990 for the year ended December 31, 2024: 2 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| SHAWN NGUYEN | President Officer | 0.38 | $0 |
| BRODIE GAY | Treasurer Officer | 0.38 | $0 |
990 for the year ended December 31, 2023: 2 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| SHAWN NGUYEN | President Officer | 0.38 | $0 |
| BRODIE GAY | Treasurer Officer | 0.38 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 6688, MORAGA, CA 94570-6688
- In care of
- % THOMAS HARRIS III
- Principal officer (990 for 2025)
- BRODIE GAY, PO Box 6688, MORAGA, CA 945706688
- Signed the 990
- BRODIE GAY, Treasurer
- Phone
- (925) 217-7772
- Return prepared by
- GOLDBERG GLUCK & BRUSILOVSKY LLP
California records
California keeps its own records of charities and corporations. Search them by EIN 94-1601703 or by the name IOTA BUILDING COMPANY OF THE SIGMA PI FRATERNITY.
- Attorney General, Registry of Charities and Fundraisers
- Registration status and filed reports (CT-TR-1, RRF-1)
- Secretary of State, bizfile Online
- Corporation status, entity number, agent for service
- Franchise Tax Board
- Entity status letter (state tax exemption, good standing)
Mission
TO MAINTAIN AND OPERATE A CHAPTER HOUSE FOR THE IOTA CHAPTER OF THE SIGMA PI FRATERNITY.
Program accomplishments
- COORDINATED THE BUILDING MAINTENANCE TO CONSERVE THE ASSET BASE OF THE ORGANIZATION. THUS THE PORTION OF THE CHAPTER MEMBERSHIP FEE RECEIPTS WILL BE USED TO HELP PAY FOR INSURANCE, TAXES, REPAIR AND MAINTENANCE OF THE FACILITY AND THE OTHER PORTION WILL PROVIDE A CAPITAL RESERVE FOR THE UNDERGRADUATE SCHOLARSHIP PROGRAM.Expenses $106,913 · revenue $14,260
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
- 94-1601703
- Tax-exempt status
- 501(c)(7): Social or recreational club
- Donations deductible
- No
- Exempt since
- 2014
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Category (NTEE)
- Education (B83)
- Assets (IRS master file)
- $517,731
- Income (IRS master file)
- $14,260
Revocation and reinstatement
- Exemption revoked
- November 15, 2010
- Posted by the IRS
- July 13, 2011
- Reinstated
- Effective November 15, 2010
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 | $14,260 | $109,333 | $517,731 | XML |
| 990 | December 2024 | $133,000 | $127,442 | $559,593 | IRS |
| 990 | December 2023 | $142,500 | $140,088 | $569,889 | XML |
| 990 | December 2022 | $159,500 | $147,160 | $582,170 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990 | December 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 94-1601703).
Questions about IOTA BUILDING COMPANY OF THE SIGMA PI FRATERNITY
- What is the EIN of IOTA BUILDING COMPANY OF THE SIGMA PI FRATERNITY?
- The employer identification number (EIN) of IOTA BUILDING COMPANY OF THE SIGMA PI FRATERNITY is 94-1601703.
- Is IOTA BUILDING COMPANY OF THE SIGMA PI FRATERNITY tax-exempt?
- Yes. The IRS revoked its exemption on November 15, 2010 and reinstated it effective November 15, 2010.
- Are donations to IOTA BUILDING COMPANY OF THE SIGMA PI FRATERNITY tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does IOTA BUILDING COMPANY OF THE SIGMA PI FRATERNITY file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of IOTA BUILDING COMPANY OF THE SIGMA PI FRATERNITY 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 IOTA BUILDING COMPANY OF THE SIGMA PI FRATERNITY 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 IOTA BUILDING COMPANY OF THE SIGMA PI FRATERNITY?
- The 990 for the year ended December 31, 2025 names BRODIE GAY.
- Who are the officers and directors of IOTA BUILDING COMPANY OF THE SIGMA PI FRATERNITY?
- The 990 for the year ended December 31, 2025 lists 3 people; 0 received compensation from the organization.
- How much revenue does IOTA BUILDING COMPANY OF THE SIGMA PI FRATERNITY have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $14,260, expenses of $109,333 and total assets of $517,731 at year end.
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