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Sigma Nu Educational Foundation Inc

EIN 54-6035735 · Lexington, VA

Public records show a registered, tax-exempt organization in good standing.

LegitimacyPassesRegistration and standingFinancial healthGood80 out of 100GovernanceStrong100 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

THE SIGMA NU EDUCATIONAL FOUNDATION SECURES AND PROVIDES ENDURING RESOURCES TO SUPPORT THE EDUCATIONAL AND CHARITABLE INITIATIVES OF SIGMA NU FRATERNITY.

Income
$7.6 million
Spending
$4.6 million
Spent on programs
72%
Reserves
5.4 months of spending
Largest source of income
donations and private grants, 82%
Employees
0
Volunteers
60
Highest pay
$391,253, president

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Good: 80 out of 100. Higher than 66% of charities in its peer group (education, $1m to $10m).

  • Reserves

    20 of 35

    Spendable reserves would cover 5.4 months of spending.

  • Debt

    20 of 20

    It owes 5% of what it owns.

  • Living within its means

    15 of 15

    Income exceeded spending by 39% of income.

  • Income trend

    10 of 15

    Income fell 8% on the year before.

  • Spending floor

    15 of 15

    72% of spending went to programs and raising each dollar of donations cost 8 cents.

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Strong: 100 out of 100. Higher than 74% of charities in its peer group (education, $1m to $10m).

  • Independent board

    25 of 25

    13 of 13 voting board members are independent.

  • Conflict of interest policy

    15 of 15

    Has a written conflict of interest policy.

  • Whistleblower policy

    8 of 8

    Has a written whistleblower policy.

  • Record keeping policy

    7 of 7

    Has a written policy on keeping and destroying records.

  • Board minutes

    5 of 5

    Keeps minutes of board meetings.

  • Board sees the tax return

    10 of 10

    Gave the board a copy of this return before filing it.

  • Pay set independently

    5 of 5

    Sets its chief executive's pay through independent review and comparison.

  • Independent check of accounts

    15 of 15

    Its accounts were audited by an independent accountant.

  • No reported misuse

    10 of 10

    Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. 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 (4)
  1. $2.6 million spent. GRANTS AND EDUCATIONAL ASSISTANCE TO CHAPTERS AND HOUSING ENTITIES:PROVIDES GRANTS TO SUPPORT THE EDUCATIONAL PROGRAMS OF INDIVIDUAL CHAPTERS AND HOUSING ENTITIES OF SIGMA NU, FRATERNITY, INC. THESE PROGRAMS INCLUDE THE IMPLEMENTATION OF HTE LEAD PROGRAM, QUALIFIED EDUCATIONAL EXPENDITURES FOR HOUSING, AND OTHER EDUCATIONAL PROGRAMS OF THE CHAPTER.
  2. $587,076 spent. PROVIDES FOR THE CARE AND MAINTENANCE OF THE SIGMA NU HEADQUARTERS SHRINE LOCATED IN LEXINGTON, VIRGINIA.
  3. $89,834 spent. SCHOLARSHIPS AND EDUCATIONAL ASSISTANCE TO COLLEGIATE MEMBERS:SUPPORTS THE EDUCATIONAL PURSUITS OF INDIVIDUAL MEMBERS OF SIGMA NU FRATERNITY, INC. THROUGH SCHOLARSHIPS, FELLOWSHIPS, AND OTHER FINANCIAL ASSISTANCE FOR THE OBTAINMENT OF EDUCATIONAL AND LEADERSHIP ACTIVITIES.
  4. $20,459 spent. GRANTS AND EDUCATIONAL ASSISTANCE TO SIGMA NU FRATERNITY, INC.PROVIDES GRANTS TO SUPPORT THE VARIOUS CHAPTER EDUCATIONAL PROGRAMSINCLUDING THE LEAD PROGRAM. THE LEAD PROGRAM, (WHICH IS AN ACRONYM FORLEADERSHIP, ETHICS, ACHIEVEMENT, AND DEVELOPMENT), IS A MULTI-PHASELEADERSHIP DEVELOPMENT PROGRAM DESIGNED TO BUILD ETHICAL LEADERS ANDDEVELOP THE HEART, MIND, AND CHARACTER OF ITS MEMBERS.

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. 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)(3) charitable organization.

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

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

    Not on the IRS automatic revocation list.

    Source: Automatic revocation of exemption list, Internal Revenue Service, file dated November 6, 2026.

  3. Are donations tax-deductible? Passed.

    On the IRS list of organizations eligible to receive tax-deductible contributions.

    Source: Publication 78 data: organizations eligible for tax-deductible contributions, 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 June 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 1951.

    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 November 4, 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.