Sigma Phi Epsilon Fraternity Alumni Oregon Beta Chapter

Not tax-deductible

Eugene, OR501(c)(7)Since 1947Mutual / membership EIN 93-0280690Revenue $3.5M in FY2025Latest return filed Jun 15, 2026

On file with the IRSEugene, ORTax-exempt since Apr 1941

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Fraternity housing

Form 990 Part I, line 1, FY2025. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 93-0280690) · Dispute this line
501(c)(7) social or recreational club; gifts are not tax-deductible as charitable contributions.
100¢ of each $1 spent went to programs.
Run by 4 volunteers.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · 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
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
FY2025
latest Form 990
The latest return is for FY2025, 1 tax year back.
IRS e-file · Filing history
Surplus or deficit
3 of 4
filings with a surplus
Average surplus $894K a year · 87% of revenue · last 4 filings
A surplus in 3 of the last 4 filings.
Pt I · Ln 19 · 4 filings
Spent on programs
100%
of spending
100% of spending went to programs.
Pt IX · Ln 25 · col B
142.0 mo
of spending, in cash
142.0 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
5
of 5 voting members
5 of 5 voting members are independent.
Pt VI · Ln 1a–1b
Revenue
$3.5M
×15 vs prior year
Spent
$100K
To programs
100%
Net assets
$4.1M
By yearFY2021–FY2025
Revenue
$3.5M
FY2025▲ ×15
Tap a bar for its year
Revenue by fiscal year
FY2021$131K
FY2022$235K
FY2023$239K
FY2025$3.5M
Expenses
$100K
FY2025▼ -60%
Tap a bar for its year
Expenses by fiscal year
FY2021$95K
FY2022$109K
FY2023$253K
FY2025$100K
Net assets
$4.1M
FY2025▲ +603%
Tap a bar for its year
Net assets by fiscal year
FY2021$469K
FY2022$595K
FY2023$580K
FY2025$4.1M

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

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% · $100K

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

5 people listed on the 990.

Part VII, Section A · reportable compensation
President
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
Housing Chairman
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
Chaplain
$0Pt VII · Sec A
See Sigma Phi Epsilon Fraternity Alumni Oregon Beta 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

Sigma Phi Epsilon Fraternity Alumni Oregon Beta Chapter is a member-serving organization based in Eugene, OR, formed in 1947.

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1 program · $100K · in their own filed words · FY2024
01

Provide housing for university of oregon students (35)

Form 990 Part III, line 4, FY2024. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 93-0280690) · Dispute this line
$100Kprogram expense

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$3.5M
Ln 12
Investment incomeLn 3$3.5M
Gifts and grantsLn 1h$1K
Fees for servicesLn 2g$548
Money outPt IX
$100K
Ln 25
Programscol B$100K
Owns and owesPt X
$4.1M
net assets · Ln 32
Cash and savingsLn 1–2$1.2M
Total assetsLn 16$4.1M
LiabilitiesLn 26$0
PeoplePt VI, VII
5
listed · VII A
PaidVII A0
Voting boardVI 1a5
IndependentVI 1b5
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$1K
Fees for servicesLn 2g$548
Investment incomeLn 3$3.5M
Gains on assetsLn 7$3.5M
Total revenueLn 12$3.5M
Assets in detailPt X, end of year
CashLn 1$45K
SavingsLn 2$1.1M
Cash and savings togetherLn 1–2$1.2M
Land, buildings, equipmentLn 10c$2.9M
Total assetsLn 16$4.1M
LiabilitiesLn 26$0
Net assetsLn 32$4.1M
OperationsPt I, VI
EmployeesI 50
VolunteersI 64
Fiscal year endsHeaderJuly
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$400K$1.2M
Land, buildings, equipmentLn 10c$583K$2.9M
Total assetsLn 16$983K$4.1M
LiabilitiesLn 26$332K$0
Net assetsLn 32$652K$4.1M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
InsuranceLn 23$2K$2K$0$0
Other expenses (24a–d)Ln 24$11K$11K$0$0
All other expensesLn 24e$88K$88K$0$0
Total functional expensesLn 25$100K$100K$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest ViewingFiled with the IRS Jun 15, 2026 $3.5M$100K$3.4M$4.1M 990 PDF
FY2024 Not on file
FY2023Filed with the IRS Nov 7, 2023 $239K$253K−$14K$580K 990 PDF
FY2022Filed with the IRS Oct 30, 2023 $235K$109K$126K$595K 990 PDF
FY2021Filed with the IRS Jan 20, 2022 $131K$95K$36K$469K 990 PDF

Schedules filed Part IV

D · Assets and endowments O · Explanations
See the full FY2025 990
Part I · Summary $3,529,397 revenue, 12 lines filed
I-8 Contributions and grants$1,000
I-9 Program service revenuePrior year $230,371$548
I-10 Investment incomePrior year $93$3,527,849
I-11 Other revenue$0
I-12 Total revenuePrior year $230,464$3,529,397
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefits$0
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $159,353$100,168
I-18 Total expensesPrior year $159,353$100,168
I-19 Revenue less expensesPrior year $71,111$3,429,229
Part VI · Governance 5 of 5 board members independent, 4 to look at
VI-1a Voting members of the governing body5
VI-1b Independent voting members5
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 $3,529,397 across 4 lines filed
Lines not itemized here account for $548 of total revenue; see the IRS return.
VIII-1f All other contributions, gifts and grants$1,000
VIII-1h Total contributions, gifts and grants$1,000
VIII-7 Net gain or loss on sales of assetsRelated to mission $3,527,849 · Unrelated business $0 · Excluded from tax $0$3,527,849
VIII-12 Total revenueRelated to mission $3,528,397 · Unrelated business $0 · Excluded from tax $0$3,529,397
Part IX · Statement of functional expenses $100,168 across 3 lines filed
IX-23 InsurancePrograms $1,630 · Management $0 · Fundraising $0$1,630
IX-24 Other expenses (24a–d)Programs $10,868 · Management $0 · Fundraising $0$10,868
IX-24e All other expensesPrograms $87,670 · Management $0 · Fundraising $0$87,670
IX-25 Total functional expensesPrograms $100,168 · Management $0 · Fundraising $0$100,168
Part X · Balance sheet $4,080,821 assets, 11 lines filed
X-1 Cash, non-interest-bearingStart of year $399,777$45,457
X-2 Savings and temporary cash investmentsStart of year $164$1,140,000
X-10c Land, buildings and equipment, netStart of year $583,242$2,895,364
X-16 Total assetsStart of year $983,183$4,080,821
X-17 Accounts payable and accrued expensesStart of year $10,500$0
X-19 Deferred revenueStart of year $210,000$0
X-24 Unsecured notes and loans payableStart of year $111,091$0
X-26 Total liabilitiesStart of year $331,591$0
X-31 Retained earnings or endowmentStart of year $651,592$4,080,821
X-32 Total net assets or fund balancesStart of year $651,592$4,080,821
X-33 Total liabilities and net assetsStart of year $983,183$4,080,821
Part XI · Reconciliation of net assets $4,080,821 net assets at year end
XI-1 Total revenue$3,529,397
XI-2 Total expenses$100,168
XI-3 Revenue less expenses$3,429,229
XI-4 Net assets at start of year$651,592
XI-10 Net assets at end of year$4,080,821

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

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