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Sigma Chi Fraternity Eta Chapter FY2022 filing

Not tax-deductible

Oxford, MS501(c)(7)Mutual / membership EIN 64-0315255Revenue $1.3M in FY2022Latest return filed Feb 3, 2026

On file with the IRSPo Box 1075, 38655-1075 · Oxford, MSTax-exempt since May 1940

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Eta Chapter of Sigma Chi at the university of mississippi is a brotherhood with roots in the collegiate experience that engenders a lifelong commitment to strive to achieve true friendship, equal justice and the fulfillment of learning.

501(c)(7) social or recreational club; gifts are not tax-deductible as charitable contributions.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78

Before you give

FY2022 · 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
2 of 5
filings with a surplus
Average surplus $32K a year · 2% of revenue · last 5 filings
Worth a look: a surplus in 2 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
0%
of spending
Concern: 0% of spending went to programs; under 50%.
Pt IX · Ln 25 · col B
Cash reserves
1 mo
of spending, in cash
Fine: 1.0 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $300K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$6.5M
90% of total assets
Concern: liabilities are 90% of assets; over 80%.
Pt X · Ln 26
Independent board members
3
of 3 voting members
Looks good: 3 of 3 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$1.3M
+17% vs prior year
Spent
$1.4M
To programs
0%
Net assets
$747K
By yearFY2021–FY2025
Revenue
$1.3M
FY2022▲ +17%
Tap a bar for its year
Revenue by fiscal year
FY2021$1.1M
FY2022$1.3M
FY2023$1.9M
FY2024$2.2M
FY2025$2.6M
Expenses
$1.4M
FY2022▲ +70%
Tap a bar for its year
Expenses by fiscal year
FY2021$822K
FY2022$1.4M
FY2023$2.1M
FY2024$2.3M
FY2025$2.3M
Net assets
$747K
FY2022▼ -14%
Tap a bar for its year
Net assets by fiscal year
FY2021$871K
FY2022$747K
FY2023$512K
FY2024$473K
FY2025$760K

From the FY2022 Form 990 (year ending May 2022) · figures checked against the IRS filing · see the original

990 PDF Claim
You’re viewing the FY2022 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in May 1940.

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

Who runs it and what they're paid

3 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2021); the FY2022 filing did not itemize Part VII
$0Pt VII · Sec A
Marc Mercier
Chapter Advi
$0Pt VII · Sec A
Tonquin Stovall
Financial Ad
$0Pt VII · Sec A
See Sigma Chi Fraternity Eta 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 lifelong brotherhood, friendship, and learning through collegiate experiences.

Questions for Sigma Chi Fraternity Eta Chapter

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1 program · in their own filed words · FY2021
01

Eta chapter of sigma chi fraternity provides academic and recreational programs and lodging for the members of sigma chi fraternity at the university of mississippi.

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 · received and paid
Grants received · FY2024
Sigma Chi FoundationFY2024$300K
Total grants receivedfrom 1 funder$300K
Grants paid · 3 grants · $80K · 2021–2024
University of Mississippi FoundationMS · FY2024$50,000
Epsilon Xi Chapter of Sigma Nu Fraternity Charity Bowl INCMS · FY2023$10,000
Huntsman Cancer FoundationUT · FY2021$20,000

By the numbers

The FY2022 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$1.3M
Ln 12
Fees for servicesLn 2g$1.2M
Gifts and grantsLn 1h$104K
Investment incomeLn 3$2
Money outPt IX
$1.4M
Ln 25
Owns and owesPt X
$747K
net assets · Ln 32
Cash and savingsLn 1–2$119K
Total assetsLn 16$7.3M
LiabilitiesLn 26$6.5M
PeoplePt VI, VII
3
listed · VII A
PaidVII A0
Voting boardVI 1a3
IndependentVI 1b3
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$104K
Fees for servicesLn 2g$1.2M
Investment incomeLn 3$2
Total revenueLn 12$1.3M
Assets in detailPt X, end of year
CashLn 1$119K
Cash and savings togetherLn 1–2$119K
Land, buildings, equipmentLn 10c$7.1M
Other assetsLn 15$55K
Total assetsLn 16$7.3M
LiabilitiesLn 26$6.5M
Net assetsLn 32$747K
OperationsPt I, VI
EmployeesI 55
Fiscal year endsHeaderMay
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 FY22End FY22
Cash and savingsLn 1–2$360K$119K
Land, buildings, equipmentLn 10c$3.1M$7.1M
Total assetsLn 16$3.5M$7.3M
LiabilitiesLn 26$2.6M$6.5M
Net assetsLn 32$871K$747K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$20K
Other salaries and wagesLn 7$152K
Payroll taxesLn 10$13K
Accounting feesLn 11c$24K
Professional fundraising feesLn 11e$17K
Other fees for servicesLn 11g$5K
Advertising and promotionLn 12$196
Office expensesLn 13$5K
OccupancyLn 16$80K
TravelLn 17$2K
Conferences, conventions and meetingsLn 19$200
InterestLn 20$189K
InsuranceLn 23$49K
Other expenses (24a–d)Ln 24$772K
All other expensesLn 24e$70K
Total functional expensesLn 25$1.4M$0$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 LatestFiled with the IRS Feb 3, 2026 $2.6M$2.3M$286K$760K 990 PDF
FY2024Filed with the IRS Feb 13, 2025 $2.2M$2.3M−$39K$473K 990 PDF
FY2023Filed with the IRS Jan 24, 2024 $1.9M$2.1M−$235K$512K 990 PDF
FY2022 ViewingFiled with the IRS Apr 19, 2023 $1.3M$1.4M−$124K$747K 990 PDF
FY2021Filed with the IRS Feb 18, 2022 $1.1M$822K$270K$871K 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 FY2022 990 (6 parts)
Part I · Summary $1,275,007 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $121,748$103,876
I-9 Program service revenuePrior year $970,880$1,171,129
I-10 Investment incomePrior year $43$2
I-11 Other revenue$0
I-12 Total revenuePrior year $1,092,671$1,275,007
I-13 Grants and similar amounts paid$20,000
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $161,487$164,871
I-16a Professional fundraising feesPrior year $45,686$17,390
I-17 Other expensesPrior year $615,245$1,196,776
I-18 Total expensesPrior year $822,418$1,399,037
I-19 Revenue less expensesPrior year $270,253−$124,030
Part VI · Governance 3 of 3 board members independent, 4 to look at
VI-1a Voting members of the governing body3
VI-1b Independent voting members3
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 $1,275,007 across 5 lines filed
VIII-1f All other contributions, gifts and grants$103,876
VIII-1h Total contributions, gifts and grants$103,876
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $1,171,129$1,171,129
VIII-3 Investment incomeRelated to mission $2$2
VIII-12 Total revenueRelated to mission $1,171,131$1,275,007
Part IX · Statement of functional expenses $1,399,037 across 15 lines filed
IX-1 Grants to domestic organizations$20,000
IX-7 Other salaries and wages$151,558
IX-10 Payroll taxes$13,313
IX-11c Accounting fees$23,905
IX-11g Other fees for services$5,384
IX-12 Advertising and promotion$196
IX-13 Office expenses$4,514
IX-16 Occupancy$79,789
IX-17 Travel$2,057
IX-19 Conferences, conventions and meetings$200
IX-20 Interest$189,016
IX-23 Insurance$49,234
IX-24 Other expenses (24a–d)$772,232
IX-24e All other expenses$70,249
IX-25 Total functional expensesPrograms $0 · Management $0 · Fundraising $0$1,399,037
Part X · Balance sheet $7,268,249 assets, 8 lines filed
X-1 Cash, non-interest-bearingStart of year $360,341$118,939
X-10c Land, buildings and equipment, netStart of year $3,074,230$7,094,006
X-15 Other assetsStart of year $55,304$55,304
X-16 Total assetsStart of year $3,489,875$7,268,249
X-25 Other liabilitiesStart of year $2,792$2,558
X-26 Total liabilitiesStart of year $2,618,715$6,521,119
X-32 Total net assets or fund balancesStart of year $871,160$747,130
X-33 Total liabilities and net assetsStart of year $3,489,875$7,268,249
Part XI · Reconciliation of net assets $747,130 net assets at year end
XI-1 Total revenue$1,275,007
XI-2 Total expenses$1,399,037
XI-3 Revenue less expenses−$124,030
XI-4 Net assets at start of year$871,160
XI-10 Net assets at end of year$747,130

Form 990 e-file (XML) FY2022 from the IRS · Classification, formation year and address from the IRS Business Master File

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