Sigma Pi Fraternity FY2021 filing

IRS exemption revoked

Tuscaloosa, ALUnknown exempt organizationEIN 90-0120575

Undergraduate chapter of a national collegiate social fraternity.

Mission: Form 990 Part I, line 1

Before you give

FY2021 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
Revoked
IRS exemption revoked
Concern: the IRS revoked its tax exemption.
IRS Auto-Revocation List
Latest return
FY2022
latest Form 990
Worth a look: the latest return is for FY2022, 4 tax years back; more than 3 tax years.
IRS e-file · Filing history
Surplus or deficit
0 of 3
filings with a surplus
Average deficit $12K a year · 4% of revenue · last 3 filings
Concern: a surplus in 0 of the last 3 filings.
Pt I · Ln 19 · 3 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: 1.2 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
0
of 8 voting members
Concern: none of 8 voting members are independent.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$292K
+16% vs prior year
Spent
$296K
To programs
0%
Net assets
$31K
By yearFY2020–FY2022
Revenue
$292K
FY2021▲ +16%
Revenue by fiscal year
FY2020$251K
FY2021$292K
FY2022$287K
Expenses
$296K
FY2021▲ +9%
Expenses by fiscal year
FY2020$273K
FY2021$296K
FY2022$297K
Net assets
$31K
FY2021▼ -12%
Net assets by fiscal year
FY2020$35K
FY2021$31K
FY2022$21K

From the FY2021 Form 990 (year ending July 2021) · see the original

IRS revoked this organization's tax-exempt status on December 15, 2025
You’re viewing the FY2021 filing — not the latest on file. See the latest (FY2022) →

Is it real?

No. The IRS revoked its tax exemption. Latest filing on record: FY2022.

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.

Part VII, Section A · reportable compensation · most recent filed roster (FY2020); the FY2021 filing did not itemize Part VII
First Counse
$0Pt VII · Sec A
Second Couns
$0Pt VII · Sec A
$0Pt VII · Sec A
Thrid Counse
$0Pt VII · Sec A
Fourth Couns
$0Pt VII · Sec A
Philanthropy
$0Pt VII · Sec A
Recruitment
$0Pt VII · Sec A
$0Pt VII · Sec A
See Sigma Pi Fraternity executive salaries →

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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

Provides a social and leadership development community for college men.

Provided by the organization

This section is blank until Sigma Pi Fraternity claims this page.

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1 program service, described in the organization's own filed words · FY2020.
01

Provided housing and social programs for 87 members of an undergraduate chapter of a national collegiate social fraternity.

Pt IX · col B

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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 · $26K · 2019–2021
Hero FoundationMI · FY2021$9,230
Hero FoundationMI · FY2020$10,000
Hero FoundationMI · FY2019$6,538

By the numbers

The FY2021 990, line by line.

1The main four
Money inPt VIII
$292K
Ln 12
Fees for servicesLn 2g$282K
Other incomeLn 4–11$10K
Investment incomeLn 3$1
Money outPt IX
$296K
Ln 25
Owns and owesPt X
$31K
net assets · Ln 32
Cash and savingsLn 1–2$31K
Total assetsLn 16$31K
LiabilitiesLn 26$0
PeoplePt VI, VII
8
listed · VII A
PaidVII A0
Voting boardVI 1a8
IndependentVI 1b0
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$282K
Investment incomeLn 3$1
Other incomeLn 4–11$10K
Total revenueLn 12$292K
Assets in detailPt X, end of year
CashLn 1$31K
Cash and savings togetherLn 1–2$31K
Total assetsLn 16$31K
LiabilitiesLn 26$0
Net assetsLn 32$31K
OperationsPt I, VI
EmployeesI 50
VolunteersI 615
Fiscal year endsHeaderJuly
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY21End FY21
Cash and savingsLn 1–2$35K$31K
Total assetsLn 16$35K$31K
LiabilitiesLn 26$0$0
Net assetsLn 32$35K$31K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$10K
Accounting feesLn 11c$6K
OccupancyLn 16$171K
Conferences, conventions and meetingsLn 19$5K
Other expenses (24a–d)Ln 24$86K
All other expensesLn 24e$18K
Total functional expensesLn 25$296K$0$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2022 Latest $287K$297K−$10K$21K 990 PDF
FY2021 Viewing $292K$296K−$4K$31K 990 PDF
FY2020 $251K$273K−$22K$35K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2021 990 (4 parts)
Part VIII · Statement of revenue $291,798 across 4 lines filed
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $281,509$281,509
VIII-3 Investment incomeRelated to mission $1$1
VIII-8 Net income from fundraising events$10,288
VIII-12 Total revenueRelated to mission $281,510$291,798
Part IX · Statement of functional expenses $296,131 across 6 lines filed
IX-1 Grants to domestic organizations$10,000
IX-11c Accounting fees$6,321
IX-16 Occupancy$171,319
IX-19 Conferences, conventions and meetings$4,625
IX-24 Other expenses (24a–d)$85,835
IX-24e All other expenses$18,031
IX-25 Total functional expensesPrograms $0 · Management $0 · Fundraising $0$296,131
Part X · Balance sheet $30,529 assets, 6 lines filed
X-1 Cash, non-interest-bearingStart of year $34,862$30,529
X-16 Total assetsStart of year $34,862$30,529
X-26 Total liabilitiesStart of year $0$0
X-27 Net assets without donor restrictionsStart of year $34,862$30,529
X-32 Total net assets or fund balancesStart of year $34,862$30,529
X-33 Total liabilities and net assetsStart of year $34,862$30,529
Part XI · Reconciliation of net assets $30,529 net assets at year end
XI-1 Total revenue$291,798
XI-2 Total expenses$296,131
XI-3 Revenue less expenses−$4,333
XI-4 Net assets at start of year$34,862
XI-10 Net assets at end of year$30,529

Form 990 e-file (XML) FY2021 from the IRS · Classification, formation year and address from the IRS Business Master File

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