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Sigma Phi Epsilon Fraternity Inc

EIN 23-7413370 · Little Rock, AR

Public records raise at least one point you should look into before giving.

LegitimacyCautionRegistration and standingFinancial healthNot ratedToo small or too little detailGovernanceNot ratedToo small or too little detailImpact evidenceDescribes programsHow well its results are evidenced

What it says it does

THE ORGANIZATION PROVIDES FOR AND MANAGES HOUSING FOR THE SIGMA PHI EPSILON CHAPTER AT THE UNIVERSITY OF ARKANSAS,PROVIDES OVERSIGHT TO THE CHAPTER AND COORDINATES ACTIVITIES AMONG ALUMNI.

Income
$517,574
Spending
$494,372
Employees
0
Volunteers
20

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. How we rate

Financial health

We do not score finances when yearly spending is very small or the return has too little detail. The ratios stop meaning much at that size.

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. How we rate

Governance

This return does not answer enough of the governance questions to score.

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. How we rate

Impact evidence

Describes programs. Its tax return describes what it does but we have found no measurable results in it.

Programs described in its return (3)
  1. $494,372 spent. OWNING AND OPERATING THE CHAPTER'S HOUSE IS THE ORGANIZATION'S MOST SIGNIFICANT FUNCTION. THE ORGANIZATION HAS HISTORICALLY CHARGED THE CHAPTER MEMBERS RENTS OR PARLOR FEES TO COVER THE COSTS OF OPERATING THE HOUSE. THE ORGANIZATION'S EXPENSES FOR THIS PROGRAM SERVICE DURING 2025 INCLUDED COSTS RELATED TO FINANCING AND OPERATION OF THE NEW FRATERNITY HOUSE. THE PREVIOUS HOUSE HAD BEEN TORN DOWN IN 2021 IN PREPARATION FOR CONSTRUCTION OF THE NEW FACILITY.
  2. THE ORGANIZATION PROVIDES OVERSIGHT TO THE CHAPTER AND PROMOTES SCHOLARSHIP BY SUPPORTING A RESIDENT SCHOLAR PROGRAM AND OTHER CHAPTER ACTIVITIES, SUCH AS LEADERSHIP PROGRAMS. THE ORGANIZATION DID NOT FUND ANY DIRECT EXPENSES FOR THIS PROGRAM FUNCTION DURING 2025. CERTAIN OVERSIGHT ACTIVITIES WERE CONDUCTED BY UNPAID VOLUNTEERS WHOSE EFFORTS WERE COORDINATED BY THE ORGANIZATION.
  3. THE ORGANIZATION PROMOTES ALUMNI NETOWRKING AND SUPPORT OF THE CHAPTER BY COMMUNICATIONS PROGRAMS AND BY SUPPORTING ALUMNI EVENTS. THE ORGANIZATION DID NOT INCUR ANY EXPENSES FOR THE PROGRAM ACTIVITY DURING 2025. ALUMNI COMMUNICATIONS ACTIVITIES WERE CARRIER OUT BY UNPAID VOLUNTEERS.

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. How we rate

Legitimacy checks

  1. Is it registered with the IRS? Passed.

    Listed in the IRS master file of tax-exempt organizations as a 501(c)(7) social or recreational club.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  2. Has the IRS revoked its tax-exempt status? Worth knowing.

    Status was revoked on May 15, 2024 for not filing returns for three years. The IRS now lists it as tax-exempt again.

    Source: Automatic revocation of exemption list, Internal Revenue Service, file dated October 13, 2026.

  3. Are donations tax-deductible? Caution.

    The IRS master file records contributions to this 501(c)(7) social or recreational club as not deductible.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  4. Is it keeping up with its IRS filings? Passed.

    Most recent return on file covers the year ending December 2025.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  5. How long has it been tax-exempt? Passed.

    Recognized by the IRS since September 2025.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  6. Is it in good standing with state regulators? Passed.

    Not on California's list of charities barred from soliciting. Other states are not yet checked.

    Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 21, 2026.

Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.