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Sigma Phi Epsilon Fraternity Penn Chapter

Not tax-deductible

Bethlehem, PA501(c)(7)Since 1907Mutual / membership EIN 23-1978565Revenue $230K in FY2025Latest return filed May 15, 2026

On file with the IRSsigeplehigh.comBethlehem, PATax-exempt since Jan 1941

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Sigma Phi Epsilon exists to promote of lifelong friendships, to reaffirm high ethical standards and values, and to foster personal development in the pursuit of excellence.

Form 990 Part I, line 1, FY2025. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 23-1978565) · Dispute this line
501(c)(7) social or recreational club; gifts are not tax-deductible as charitable contributions.
100¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

Before you give

FY2025 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(7)
not on the IRS revocation list
Listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
No
Donations are not tax-deductible
The IRS does not list gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
The latest return is for FY2025, 1 tax year back.
IRS e-file · Filing history
Surplus or deficit
3 of 5
filings with a surplus
Average surplus $13K a year · 6% of revenue · last 5 filings
A surplus in 3 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
100%
of spending
100% of spending went to programs.
Pt IX · Ln 25 · col B
Cash reserves
3.1 mo
of spending, in cash
3.1 months of spending in cash.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$4K
1% of total assets
Liabilities are 1% of assets.
Pt X · Ln 26
Independent board members
67
of 67 voting members
67 of 67 voting members are independent.
Pt VI · Ln 1a–1b
In line with peersDifferent from peersFar from peersNo peer rangeNo data yetTap a box for the reason.
Revenue
$230K
-8% vs prior year
Spent
$261K
To programs
100%
Net assets
$364K
By yearFY2021–FY2025
Revenue
$230K
FY2025▼ -8%
Tap a bar for its year
Revenue by fiscal year
FY2021$16K
FY2022$302K
FY2023$282K
FY2024$250K
FY2025$230K
Expenses
$261K
FY2025▲ +16%
Tap a bar for its year
Expenses by fiscal year
FY2021$39K
FY2022$240K
FY2023$250K
FY2024$224K
FY2025$261K
Net assets
$364K
FY2025▼ -5%
Tap a bar for its year
Net assets by fiscal year
FY2021$262K
FY2022$315K
FY2023$364K
FY2024$383K
FY2025$364K

From the FY2025 Form 990 (year ending June 2025) · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Jan 1941.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

100 cents of each dollar spent went to programs.

Program services 100% · $261K

Form 990 Part IX, line 25. Every line is in By the numbers.

Something off? Claim to add context

Who runs it and what they're paid

10 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
Andrew Temo
VP Finance
$0Pt VII · Sec A
John Ullem
VP Programming
$0Pt VII · Sec A
Alexander Tomaszewicz
VP Recruitment
$0Pt VII · Sec A
William Sullivan
VP Communication
$0Pt VII · Sec A
Noah Parmenter
Risk Manager
$0Pt VII · Sec A
John Haisley
Chapter Counselor
$0Pt VII · Sec A
$0Pt VII · Sec A
Finian Burke
Chaplain
$0Pt VII · Sec A
See Sigma Phi Epsilon Fraternity Penn Chapter executive salaries →

Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Fosters personal growth, lifelong friendships, and high ethical standards.

Questions for Sigma Phi Epsilon Fraternity Penn Chapter

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1 program · $261K · in their own filed words · FY2024
01

Other program services

Form 990 Part III, line 4, FY2024. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 23-1978565) · Dispute this line
$261Kprogram expense

By the numbers

The FY2025 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$230K
Ln 12
Gifts and grantsLn 1h$223K
Investment incomeLn 3$7K
Money outPt IX
$261K
Ln 25
Programscol B$261K
Owns and owesPt X
$364K
net assets · Ln 32
Cash and savingsLn 1–2$67K
Total assetsLn 16$368K
LiabilitiesLn 26$4K
PeoplePt VI, VII
10
listed · VII A
PaidVII A0
Voting boardVI 1a67
IndependentVI 1b67
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$223K
Investment incomeLn 3$7K
Gains on assetsLn 7$333
Total revenueLn 12$230K
Assets in detailPt X, end of year
CashLn 1$67K
Cash and savings togetherLn 1–2$67K
Accounts receivableLn 4$14K
Land, buildings, equipmentLn 10c$4K
Other assetsLn 15$284K
Total assetsLn 16$368K
LiabilitiesLn 26$4K
Net assetsLn 32$364K
OperationsPt I, VI
EmployeesI 51
VolunteersI 60
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$97K$67K
Land, buildings, equipmentLn 10c$6K$4K
Total assetsLn 16$385K$368K
LiabilitiesLn 26$1K$4K
Net assetsLn 32$383K$364K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$40K$40K
Payroll taxesLn 10$4K$4K
Management feesLn 11a$24K$24K
Accounting feesLn 11c$33K$33K
Other fees for servicesLn 11g$2K$2K
Office expensesLn 13$4K$4K
OccupancyLn 16$65K$65K
Depreciation, depletion and amortizationLn 22$2K$2K
InsuranceLn 23$1K$1K
Other expenses (24a–d)Ln 24$82K$82K
All other expensesLn 24e$5K$5K
Total functional expensesLn 25$261K$261K$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest ViewingFiled with the IRS May 15, 2026 $230K$261K−$31K$364K 990 PDF
FY2024Filed with the IRS May 13, 2025 $250K$224K$26K$383K 990 PDF
FY2023Filed with the IRS May 14, 2024 $282K$250K$33K$364K 990 PDF
FY2022Filed with the IRS May 12, 2023 $302K$240K$62K$315K 990 PDF
FY2021Filed with the IRS Nov 11, 2021 $16K$39K−$23K$262K 990 PDF

Schedules filed Part IV

D · Assets and endowments O · Explanations
See the full FY2025 990
Part I · Summary $229,933 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $245,025$222,862
I-9 Program service revenuePrior year $0$0
I-10 Investment incomePrior year $4,934$7,071
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $249,959$229,933
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $40,340$43,688
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $184,045$217,138
I-18 Total expensesPrior year $224,385$260,826
I-19 Revenue less expensesPrior year $25,574−$30,893
Part VI · Governance 67 of 67 board members independent, 4 to look at
VI-1a Voting members of the governing body67
VI-1b Independent voting members67
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
Part VIII · Statement of revenue $229,933 across 5 lines filed
VIII-1b Membership dues$222,862
VIII-1h Total contributions, gifts and grants$222,862
VIII-3 Investment incomeUnrelated business $6,738$6,738
VIII-7 Net gain or loss on sales of assetsUnrelated business $333$333
VIII-12 Total revenueRelated to mission $0 · Unrelated business $7,071 · Excluded from tax $0$229,933
Part IX · Statement of functional expenses $260,826 across 11 lines filed
IX-7 Other salaries and wagesPrograms $39,555$39,555
IX-10 Payroll taxesPrograms $4,133$4,133
IX-11a Management feesPrograms $24,000$24,000
IX-11c Accounting feesPrograms $32,928$32,928
IX-11g Other fees for servicesPrograms $1,832$1,832
IX-13 Office expensesPrograms $4,067$4,067
IX-16 OccupancyPrograms $65,162$65,162
IX-22 Depreciation, depletion and amortizationPrograms $1,539$1,539
IX-23 InsurancePrograms $1,325$1,325
IX-24 Other expenses (24a–d)Programs $81,659$81,659
IX-24e All other expensesPrograms $4,626$4,626
IX-25 Total functional expensesPrograms $260,826 · Management $0 · Fundraising $0$260,826
Part X · Balance sheet $368,237 assets, 12 lines filed
X-1 Cash, non-interest-bearingStart of year $96,653$66,917
X-4 Accounts receivableStart of year $17,400$13,702
X-10c Land, buildings and equipment, netStart of year $5,594$4,055
X-15 Other assetsStart of year $265,152$283,563
X-16 Total assetsStart of year $384,799$368,237
X-17 Accounts payable and accrued expensesStart of year $1,328$4,000
X-26 Total liabilitiesStart of year $1,328$4,000
X-29 Capital stock or trust principalStart of year $0$0
X-30 Paid-in or capital surplusStart of year $0$0
X-31 Retained earnings or endowmentStart of year $383,471$364,237
X-32 Total net assets or fund balancesStart of year $383,471$364,237
X-33 Total liabilities and net assetsStart of year $384,799$368,237
Part XI · Reconciliation of net assets $364,237 net assets at year end
XI-1 Total revenue$229,933
XI-2 Total expenses$260,826
XI-3 Revenue less expenses−$30,893
XI-4 Net assets at start of year$383,471
XI-5 Net unrealized gains (losses) on investments$11,659
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$364,237

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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