Eta Sigma Phi Fraternity

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Eta Sigma Phi national honor society supports undergraduate greek and latin students.

Form 990 Part I, line 1, FY2024. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 63-0459587) · Dispute this line
501(c)(7) social or recreational club; gifts are not tax-deductible as charitable contributions.
Run by 7 volunteers.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · People: Part I, lines 5–6

Before you give

FY2024 · 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
FY2024
latest Form 990
The latest return is for FY2024, 2 tax years back.
IRS e-file · Filing history
Surplus or deficit
4 of 5
filings with a surplus
Average surplus $30K a year · 33% of revenue · last 5 filings
A surplus in 4 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Pay to officers and key staff
$7K
to officers and key staff · 9% of spending
Pay to officers and key staff is 9% of spending.
Part VII, Section A
23.6 mo
of spending, in cash
Plus $597K in investments, Pt X · Ln 11–13
23.6 months of spending in cash.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$0
0% of total assets
Liabilities are 0% of assets.
Pt X · Ln 26
Independent board members
8
of 8 voting members
8 of 8 voting members are independent.
Pt VI · Ln 1a–1b
Revenue
$109K
+25% vs prior year
Spent
$76K
Net assets
$746K
By yearFY2020–FY2024
Revenue
$109K
FY2024▲ +25%
Tap a bar for its year
Revenue by fiscal year
FY2020$55K
FY2021$135K
FY2022$69K
FY2023$87K
FY2024$109K
Expenses
$76K
FY2024▼ -14%
Tap a bar for its year
Expenses by fiscal year
FY2020$42K
FY2021$35K
FY2022$65K
FY2023$89K
FY2024$76K
Net assets
$746K
FY2024▲ +9%
Tap a bar for its year
Net assets by fiscal year
FY2020$523K
FY2021$659K
FY2022$608K
FY2023$682K
FY2024$746K

From the FY2024 Form 990 · see the original

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Nov 1945.

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

Who runs it and what they're paid

8 people listed on the 990; $7K paid to officers and key staff (Part VII, Section A).

Part VII, Section A · reportable compensation
Executive Secretary
$7,000Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
See Eta Sigma Phi Fraternity 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

Supports undergraduate Greek and Latin students through academic and professional development.

Questions for Eta Sigma Phi Fraternity

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1 program · in their own filed words · FY2024
01

The society provides scholarships for the study of greece and rome, organizes various contests for students of greek and latin, sponsors an annual convention for learning, camaraderie, and business, and publishes a newsletter, nuntius.

Form 990 Part III, line 4, FY2024. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 63-0459587) · Dispute this line
Pt IX · Ln 25 · 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 · 3 grants · $51K · 2022–2024
Unitemized GrantFY2024$19,145
Unitemized GrantFY2023$16,175
Unitemized GrantFY2022$16,175

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$109K
Ln 12
Gifts and grantsLn 1h$57K
Other incomeLn 4–11$39K
Investment incomeLn 3$13K
Money outPt IX
$76K
Ln 25
Owns and owesPt X
$746K
net assets · Ln 32
Cash and savingsLn 1–2$149K
Total assetsLn 16$746K
LiabilitiesLn 26$0
PeoplePt VI, VII
8
listed · VII A
PaidVII A1
Voting boardVI 1a8
IndependentVI 1b8
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$57K
Investment incomeLn 3$13K
Other incomeLn 4–11$39K
Gains on assetsLn 7$28K
Total revenueLn 12$109K
Assets in detailPt X, end of year
CashLn 1$89K
SavingsLn 2$60K
Cash and savings togetherLn 1–2$149K
InvestmentsLn 11–13$597K
Total assetsLn 16$746K
LiabilitiesLn 26$0
Net assetsLn 32$746K
OperationsPt I, VI
EmployeesI 50
VolunteersI 67
Fiscal year endsHeaderDecember
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 FY24End FY24
Cash and savingsLn 1–2$161K$149K
InvestmentsLn 11–13$521K$597K
Total assetsLn 16$682K$746K
LiabilitiesLn 26$0$0
Net assetsLn 32$682K$746K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic individualsLn 2$19K
Pay of officers and key staff (Part IX, line 5)Ln 5$7K
Accounting feesLn 11c$5K
Investment management feesLn 11f$3K
Advertising and promotionLn 12$6K
Office expensesLn 13$14K
Information technologyLn 14$3K
Conferences, conventions and meetingsLn 19$7K
InsuranceLn 23$437
Other expenses (24a–d)Ln 24$11K
All other expensesLn 24e$787
Total functional expensesLn 25$76K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest ViewingFiled with the IRS Oct 29, 2025 $109K$76K$33K$746K 990 PDF
FY2023Filed with the IRS Aug 23, 2024 $87K$89K−$1K$682K 990 PDF
FY2022Filed with the IRS Oct 6, 2023 $69K$65K$4K$608K 990 PDF
FY2021Filed with the IRS Nov 14, 2022 $135K$35K$100K$659K 990 PDF
FY2020Filed with the IRS Oct 8, 2021 $55K$42K$14K$523K 990 PDF

Schedules filed Part IV

A · Public support I · Grants O · Explanations
See the full FY2024 990
Part I · Summary $109,049 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $52,060$56,520
I-9 Program service revenuePrior year $0$0
I-10 Investment incomePrior year $20,043$41,796
I-11 Other revenuePrior year $15,378$10,733
I-12 Total revenuePrior year $87,481$109,049
I-13 Grants and similar amounts paidPrior year $16,175$19,345
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $0$7,000
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $72,568$49,563
I-18 Total expensesPrior year $88,743$75,908
I-19 Revenue less expensesPrior year −$1,262$33,141
Part VI · Governance 8 of 8 board members independent, 4 to look at
VI-1a Voting members of the governing body8
VI-1b Independent voting members8
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 $109,049 across 7 lines filed
Lines not itemized here account for $5,680 of total revenue; see the IRS return.
VIII-1b Membership dues$27,080
VIII-1f All other contributions, gifts and grants$29,440
VIII-1h Total contributions, gifts and grants$56,520
VIII-3 Investment incomeUnrelated business $13,432$13,432
VIII-7 Net gain or loss on sales of assetsUnrelated business $28,364$28,364
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Unrelated business $1,478 · Excluded from tax $3,575$5,053
VIII-12 Total revenueRelated to mission $5,560 · Unrelated business $43,274 · Excluded from tax $3,695$109,049
Part IX · Statement of functional expenses $75,908 across 11 lines filed
IX-2 Grants to domestic individuals$19,345
IX-5 Pay of officers and key staff (Part IX, line 5)$7,000
IX-11c Accounting fees$4,960
IX-11f Investment management fees$2,638
IX-12 Advertising and promotion$5,754
IX-13 Office expenses$14,184
IX-14 Information technology$2,911
IX-19 Conferences, conventions and meetings$6,807
IX-23 Insurance$437
IX-24 Other expenses (24a–d)$11,085
IX-24e All other expenses$787
IX-25 Total functional expenses$75,908
Part X · Balance sheet $746,080 assets, 8 lines filed
X-1 Cash, non-interest-bearingStart of year $98,015$89,088
X-2 Savings and temporary cash investmentsStart of year $62,974$59,961
X-11 Publicly traded securitiesStart of year $520,785$597,031
X-16 Total assetsStart of year $681,774$746,080
X-26 Total liabilitiesStart of year $0$0
X-27 Net assets without donor restrictionsStart of year $681,774$746,080
X-32 Total net assets or fund balancesStart of year $681,774$746,080
X-33 Total liabilities and net assetsStart of year $681,774$746,080
Part XI · Reconciliation of net assets $746,080 net assets at year end
XI-1 Total revenue$109,049
XI-2 Total expenses$75,908
XI-3 Revenue less expenses$33,141
XI-4 Net assets at start of year$681,774
XI-5 Net unrealized gains (losses) on investments$32,643
XI-9 Other changes in net assets−$1,478
XI-10 Net assets at end of year$746,080

Form 990 e-file FY2024 from the IRS (about our sources) · Classification, formation year and address from the IRS Business Master File

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