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Sigma Alpha Epsilon

Not tax-deductible

Tuscaloosa, AL501(c)(7)Mutual / membership EIN 63-0188870Revenue $480K in FY2025

On file with the IRSsaeepsilon.org/muPo Box 3117, 35403-3117 · Tuscaloosa, ALTax-exempt since Nov 1940

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The mission of Sigma Alpha Epsilon is to promote the highest standards of friendship, scholarship and service for our members based upon the ideals set forth by our founders and as specifically enunciated in "the true gentleman."

501(c)(7) social or recreational club; gifts are not tax-deductible as charitable contributions.
Run by 13 volunteers and 16 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · People: Part I, lines 5–6

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
Surplus or deficit
1 of 5
filings with a surplus
Average deficit $5K a year · 1% of revenue · last 5 filings
Concern: a surplus in 1 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Pay to officers and key staff
$4K
to officers and key staff · 0.9% of spending
Looks good: pay to officers and key staff is 1% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
<1 mo
of spending, in cash
Worth a look: 0.8 months of spending in cash; under 1.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$18K
57% of total assets
Fine: liabilities are 57% of assets; 50% to 65%.
Pt X · Ln 26
Independent board members
21
of 21 voting members
Looks good: 21 of 21 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$480K
-3% vs prior year
Spent
$456K
Net assets
$13K
By yearFY2021–FY2025
Revenue
$480K
FY2025▼ -3%
Tap a bar for its year
Revenue by fiscal year
FY2021$362K
FY2022$407K
FY2023$495K
FY2024$494K
FY2025$480K
Expenses
$456K
FY2025▼ -13%
Tap a bar for its year
Expenses by fiscal year
FY2021$369K
FY2022$412K
FY2023$499K
FY2024$527K
FY2025$456K
Net assets
$13K
FY2025▲ +232%
Tap a bar for its year
Net assets by fiscal year
FY2021$33K
FY2022$27K
FY2023$23K
FY2024−$10K
FY2025$13K

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 Nov 1940.

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

Who runs it and what they're paid

21 people listed on the 990; $4K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
Guy Hughes
House Manager
$1,500Pt VII · Sec A
$1,500Pt VII · Sec A
Rogers McDougal
Member Educator
$500Pt VII · Sec A
Mac McCowan
Vice President
$500Pt VII · Sec A
Sperry Ball
Risk Mgmt Chair
$0Pt VII · Sec A
Carl Evans
Food Chair
$0Pt VII · Sec A
Will Waldrop
Rush Chair
$0Pt VII · Sec A
Bobby Eskridge
Rush Chair
$0Pt VII · Sec A

Compensation history total reportable pay by year · 8 named individuals · Part VII

NameFY2025FY2024FY2023FY2022
Henry Jurgovan$1,500$500——
Guy Hughes$1,500———
Charles Crommelin—$1,500——
Calvin Wilbanks—$1,500——
Will McCowan——$600—
Mac McCowan$500———
Rogers McDougal$500———
Jack Harris—$500——

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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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

Promotes friendship, scholarship, and service based on ideals of "The True Gentleman."

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Provided by the organization

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1 program · in their own filed words · FY2024
01

Chapter Activities

Provided chapter programming for members of undergraduate chapter of national collegiate social fraternity.

Pt IX · col B

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · this organization's grantmaking
Grants paid · 7 grants · $128K · 2020–2024
Players ProvisionsAL · FY2024$15,963
Players ProvisionsAL · FY2023$11,814
Fleur De QueLA · FY2022$18,000
Players ProvisionsAL · FY2021$25,474
Livelikelou FoundationOH · FY2021$5,835
Board of the University of AlabamaAL · FY2020$29,159
Nick's Kids Foundation INCFL · FY2020$22,180

By the numbers

The FY2025 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$480K
Ln 12
Fees for servicesLn 2g$472K
Gifts and grantsLn 1h$6K
Investment incomeLn 3$2K
Money outPt IX
$456K
Ln 25
Owns and owesPt X
$13K
net assets · Ln 32
Cash and savingsLn 1–2$31K
Total assetsLn 16$31K
LiabilitiesLn 26$18K
PeoplePt VI, VII
21
listed · VII A
PaidVII A4
Voting boardVI 1a21
IndependentVI 1b21
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$6K
Fees for servicesLn 2g$472K
Investment incomeLn 3$2K
Total revenueLn 12$480K
Assets in detailPt X, end of year
SavingsLn 2$31K
Cash and savings togetherLn 1–2$31K
Total assetsLn 16$31K
LiabilitiesLn 26$18K
Net assetsLn 32$13K
OperationsPt I, VI
EmployeesI 516
VolunteersI 613
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$28K$31K
Total assetsLn 16$28K$31K
LiabilitiesLn 26$38K$18K
Net assetsLn 32−$10K$13K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$18K
Pay of current officers, directors and key staffLn 5$4K
Other salaries and wagesLn 7$22K
Payroll taxesLn 10$2K
Accounting feesLn 11c$6K
Office expensesLn 13$287
Conferences, conventions and meetingsLn 19$994
Other expenses (24a–d)Ln 24$364K
All other expensesLn 24e$39K
Total functional expensesLn 25$456K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $480K$456K$24K$13K 990 PDF
FY2024 $494K$527K−$33K−$10K 990 PDF
FY2023 $495K$499K−$4K$23K 990 PDF
FY2022 $407K$412K−$5K$27K 990 PDF
FY2021 $362K$369K−$7K$33K 990 PDF

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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 $479,982 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $0$6,000
I-9 Program service revenuePrior year $494,178$472,388
I-10 Investment incomePrior year $15$1,594
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $494,193$479,982
I-13 Grants and similar amounts paidPrior year $11,814$17,713
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $28,989$28,739
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $486,310$410,019
I-18 Total expensesPrior year $527,113$456,471
I-19 Revenue less expensesPrior year −$32,920$23,511
Part VI · Governance 21 of 21 board members independent, 4 to look at
VI-1a Voting members of the governing body21
VI-1b Independent voting members21
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 $479,982 across 5 lines filed
VIII-1f All other contributions, gifts and grants$6,000
VIII-1h Total contributions, gifts and grants$6,000
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $472,388$472,388
VIII-3 Investment incomeUnrelated business $1,594$1,594
VIII-12 Total revenueRelated to mission $472,388 · Unrelated business $1,594 · Excluded from tax $0$479,982
Part IX · Statement of functional expenses $456,471 across 9 lines filed
IX-1 Grants to domestic organizations$17,713
IX-5 Pay of current officers, directors and key staff$4,000
IX-7 Other salaries and wages$22,500
IX-10 Payroll taxes$2,239
IX-11c Accounting fees$5,588
IX-13 Office expenses$287
IX-19 Conferences, conventions and meetings$994
IX-24 Other expenses (24a–d)$363,924
IX-24e All other expenses$39,226
IX-25 Total functional expenses$456,471
Part X · Balance sheet $31,067 assets, 6 lines filed
X-2 Savings and temporary cash investmentsStart of year $28,167$31,067
X-16 Total assetsStart of year $28,167$31,067
X-17 Accounts payable and accrued expensesStart of year $38,322$17,711
X-26 Total liabilitiesStart of year $38,322$17,711
X-32 Total net assets or fund balancesStart of year −$10,155$13,356
X-33 Total liabilities and net assetsStart of year $28,167$31,067
Part XI · Reconciliation of net assets $13,356 net assets at year end
XI-1 Total revenue$479,982
XI-2 Total expenses$456,471
XI-3 Revenue less expenses$23,511
XI-4 Net assets at start of year−$10,155
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$13,356

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

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