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Upsilon Chapter of Alpha Sigma Phi Fraternity INC

Not tax-deductible

State College, PA501(c)(7)Since 1948Education EIN 24-0798281Revenue $231K in FY2025Latest return filed May 14, 2026

On file with the IRSState College, PATax-exempt since Apr 1941

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501(c)(7) social or recreational club; gifts are not tax-deductible as charitable contributions.
100¢ of each $1 spent went to programs.
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
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
No
Donations are not tax-deductible
Worth a look: the IRS does not list gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Spent on programs
100%
of spending
Looks good: 100% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
2 mo
of spending, in cash
Fine: 1.6 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$0
0% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
12
of 12 voting members
Looks good: 12 of 12 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$231K
+36% vs prior year
Spent
$242K
To programs
100%
Net assets
$32K
By yearFY2024–FY2025
Revenue
$231K
FY2025▲ +36%
Tap a bar for its year
Revenue by fiscal year
FY2024$169K
FY2025$231K
Net assets
$32K
FY2025▼ -25%
Tap a bar for its year
Net assets by fiscal year
FY2024$43K
FY2025$32K

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

990 PDF Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Apr 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% · $242K

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

12 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
$0Pt VII · Sec A
Nicholas Ross
Vice President
$0Pt VII · Sec A
Jared Shapiro
Treasurer
$0Pt VII · Sec A
Cory Zavod
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Ryan Davis
Director
$0Pt VII · Sec A
Noah Stenzler
Secretary
$0Pt VII · Sec A
See Upsilon Chapter of Alpha Sigma Phi Fraternity INC 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

Upsilon Chapter of Alpha Sigma Phi Fraternity INC is a member-serving organization based in State College, PA, formed in 1948.

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1 program · $242K · in their own filed words · FY2024
01

Operation of fraternity including leadership and educational programs: designed to help develop members of the fraternity in leadership skills and provide tracks for career preparation, health & wellness, service & philanthropy, professional speaking, ritual, and recruitment.

$242Kprogram expense

By the numbers

The FY2025 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$231K
Ln 12
Fees for servicesLn 2g$231K
Money outPt IX
$242K
Ln 25
Programscol B$242K
Owns and owesPt X
$32K
net assets · Ln 32
Cash and savingsLn 1–2$32K
Total assetsLn 16$32K
LiabilitiesLn 26$0
PeoplePt VI, VII
12
listed · VII A
PaidVII A0
Voting boardVI 1a12
IndependentVI 1b12
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$231K
Total revenueLn 12$231K
Assets in detailPt X, end of year
CashLn 1$32K
Cash and savings togetherLn 1–2$32K
Total assetsLn 16$32K
LiabilitiesLn 26$0
Net assetsLn 32$32K
OperationsPt I, VI
EmployeesI 50
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$43K$32K
Total assetsLn 16$43K$32K
LiabilitiesLn 26$0$0
Net assetsLn 32$43K$32K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Accounting feesLn 11c$1K$1K
OccupancyLn 16$20K$20K
Other expenses (24a–d)Ln 24$220K$220K
All other expensesLn 24e$333$333
Total functional expensesLn 25$242K$242K$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest ViewingFiled with the IRS May 14, 2026 $231K$242K−$11K$32K 990 PDF
FY2024Filed with the IRS May 15, 2025 $169K$43K 990 PDF

Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2025 990 (6 parts)
Part I · Summary $230,961 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $0$0
I-9 Program service revenuePrior year $169,473$230,961
I-10 Investment incomePrior year $0$0
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $169,473$230,961
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 $0$0
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $165,511$241,536
I-18 Total expensesPrior year $165,511$241,536
I-19 Revenue less expensesPrior year $3,962−$10,575
Part VI · Governance 12 of 12 board members independent, 4 to look at
VI-1a Voting members of the governing body12
VI-1b Independent voting members12
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 $230,961 across 2 lines filed
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $230,961$230,961
VIII-12 Total revenueRelated to mission $230,961 · Unrelated business $0 · Excluded from tax $0$230,961
Part IX · Statement of functional expenses $241,536 across 4 lines filed
IX-11c Accounting feesPrograms $1,250$1,250
IX-16 OccupancyPrograms $19,803$19,803
IX-24 Other expenses (24a–d)Programs $220,150$220,150
IX-24e All other expensesPrograms $333$333
IX-25 Total functional expensesPrograms $241,536 · Management $0 · Fundraising $0$241,536
Part X · Balance sheet $32,330 assets, 6 lines filed
X-1 Cash, non-interest-bearingStart of year $42,905$32,330
X-16 Total assetsStart of year $42,905$32,330
X-26 Total liabilitiesStart of year $0$0
X-27 Net assets without donor restrictionsStart of year $42,905$32,330
X-32 Total net assets or fund balancesStart of year $42,905$32,330
X-33 Total liabilities and net assetsStart of year $42,905$32,330
Part XI · Reconciliation of net assets $32,330 net assets at year end
XI-1 Total revenue$230,961
XI-2 Total expenses$241,536
XI-3 Revenue less expenses−$10,575
XI-4 Net assets at start of year$42,905
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$32,330

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

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