Liabilities / Assets
58th percentile
Tied with the lowest-debt nonprofits in its peer group.
Indiana Theta Chapter of Sigma Phi Epsilon Inc
EIN 35-1161328 • 501(c)7 • Angola, IN
Profile
SEE SCHEDULE 01
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.00x
Liabilities / Revenue
59th percentile
Tied with the lowest-debt nonprofits in its peer group.
Net Margin
29th percentile
Higher net margin than 29% of similar nonprofits.
Top Officer Pay
94th percentile
Higher top officer pay than 94% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
14th percentile
Faster asset growth than 14% of similar nonprofits.
Revenue Growth
27th percentile
Faster revenue growth than 27% of similar nonprofits.
Balance Sheet
Assets
Down$11,003
Down $6,167 (-36%) from 2024
Liabilities
Flat$0
Flat from 2024
Net Assets
Down$11,003
Down $6,167 (-36%) from 2024
Revenue
Down$114,056
Down $17,612 (-13%) from 2024
Expenses
Down$120,223
Down $9,842 (-7.6%) from 2024
Net Income
Down-$6,167
Down $7,770 (-485%) from 2024
Trend Graphs
Filings
Most recent year
2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $11,003
- Liabilities
- $0
- Net assets
- $11,003
- Revenue
- $114,056
- Expenses
- $120,223
- Net income
- -$6,167
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jun 1, 2024 to May 31, 2025
- Signed
- Dec 8, 2025
- Return Version
- 2024v5.2
- Gross Receipts
- $114,766
Mission and Program Overview
Mission
SEE SCHEDULE 01
Program Services
| Description | Grants | Expenses |
|---|---|---|
| BROTHERHOOD MANAGEMENT OF THEIR FRATERNITY HOUSE. | - | $97,841 |
| BROTHERHOOD BONDING,PHILANTHROPY AND RECRUITMENT ACTIVITIES. | $1,898 | $8,133 |
| THE FRATERNITYS MISSION IS BUILDING BALANCED MEN WHICH IS ACHIVED THROUGH A COMMITMENT TO A SOUND MIND AND BODY. | $2,400 | $498 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| CAM MC CARVER | President | PT | $0 | - | - |
| JACOB LAUTZENHISER | VP Finance | PT | $0 | - | - |
| KORBIN LAWSON | VP Programming | PT | $0 | - | - |
| ANTHONY TRUDELL | VP Student Learning Center | PT | $0 | - | - |
| ANDREW SPIRRISON | VP Member Development | PT | $0 | - | - |
| WESYN LUDWIG | VP Recruitment | PT | $0 | - | - |
| MICHAEL NAWROCKI | VP Communications | PT | $0 | - | - |
| JAXON MAY | Chaplin | - | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- Indiana Theta Chapter of Sigma Phi Epsilon Inc
- EIN
- 35-1161328
- In Care Of
- % JACOB LAUTZENHISER
- Phone
- 2604980044
- Address
- 115 S DARLING ST, ANGOLA, IN 46703
Signing Officer
- Name
- Jacob Lautzenhiser
- Title
- Current Treasurer
- Phone
- 2604980044
- Signed
- 2025-12-08
- Discuss with paid preparer
- Yes
Preparer
- Firm
- Teresa K Dragoo CPA
- Address
- 207 IRONWOOD CT, SALEM, SC 29676
- Preparer
- Teresa Dragoo
- Phone
- 5712391836
Supplemental Narrative
Additional Explanations
List of grants and similar amounts paid Part I line 10
“Activity donations to non-profit organizations relationship none amount 1,898activity balanced man scholarships relationship organization members amount 2,400”
Description of other expenses Part I line 16
“Description amountmembership development 2,131administrative expenses 3,060program activities 12,893provisions/meals 31,401sig ep national fees 39,255”
General explanation attachment
“The fraternity is a mutual benefit corporation that builds, develops and strengthens the character, scholarship & leadership of its members. To inculate those principles which are essential in the discharge of the duties, which naturally evolve upon an individual as a member of society. To impress upon its members the true significance of the fraternal relationaship.”
Raw XML Appendix154 raw XML fields
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | JACOB LAUTZENHISER |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 2604980044 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 115 S DARLING ST |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | ANGOLA |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | IN |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 46703 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 17170 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 11003 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 6850 |
| IRS990EZ/CostOfGoodsSoldAmt | 0 | 710 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -6167 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 17170 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 11003 |
| IRS990EZ/FundraisingGrossIncomeAmt | 0 | 4009 |
| IRS990EZ/GrantsAndSimilarAmountsPaidAmt | 0 | 4298 |
| IRS990EZ/GrossProfitLossSlsOfInvntryAmt | 0 | -273 |
| IRS990EZ/GrossReceiptsAmt | 0 | 114766 |
| IRS990EZ/GrossReceiptsForPublicUseAmt | 0 | 0 |
| IRS990EZ/GrossSalesOfInventoryAmt | 0 | 437 |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InitiationFeesAndCapContriAmt | 0 | 0 |
| IRS990EZ/InvestmentIncomeAmt | 0 | 2 |
| IRS990EZ/LandAndBuildingsGrp/BOYAmt | 0 | 0 |
| IRS990EZ/LandAndBuildingsGrp/EOYAmt | 0 | 0 |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MembershipDuesAmt | 0 | 97184 |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 17170 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 11003 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 17170 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 11003 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 27185 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 5.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 5.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 5.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 5.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 5.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 5 | 5.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 6 | 5.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 7 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 6 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 7 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 6 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 7 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 6 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 7 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | CAM MC CARVER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | JACOB LAUTZENHISER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | KORBIN LAWSON |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | ANTHONY TRUDELL |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | ANDREW SPIRRISON |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 5 | WESYN LUDWIG |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 6 | MICHAEL NAWROCKI |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 7 | JAXON MAY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | VP FINANCE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | VP PROGRAMMING |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | VP STUDENT LEARNING CENTER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | VP MEMBER DEVELOPMENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 5 | VP RECRUITMENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 6 | VP COMMUNICATIONS |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 7 | CHAPLIN |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501cInd | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 0 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 0 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 88740 |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | SEE SCHEDULE 01 |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 6284 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | BROTHERHOOD MANAGEMENT OF THEIR FRATERNITY HOUSE. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 1 | BROTHERHOOD BONDING,PHILANTHROPY AND RECRUITMENT ACTIVITIES. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 2 | THE FRATERNITYS MISSION IS BUILDING BALANCED MEN WHICH IS ACHIVED THROUGH A COMMITMENT TO A SOUND MIND AND BODY. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt | 0 | 1898 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt | 1 | 2400 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 97841 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 1 | 8133 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 2 | 498 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SpecialEventsNetIncomeLossAmt | 0 | 4009 |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 0 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 0 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 120223 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 106472 |
| IRS990EZ/TotalRevenueAmt | 0 | 114056 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | ACTIVITY DONATIONS TO NON-PROFIT ORGANIZATIONS RELATIONSHIP NONE AMOUNT 1,898ACTIVITY BALANCED MAN SCHOLARSHIPS RELATIONSHIP ORGANIZATION MEMBERS AMOUNT 2,400 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | DESCRIPTION AMOUNTMEMBERSHIP DEVELOPMENT 2,131ADMINISTRATIVE EXPENSES 3,060PROGRAM ACTIVITIES 12,893PROVISIONS/MEALS 31,401SIG EP NATIONAL FEES 39,255 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE FRATERNITY IS A MUTUAL BENEFIT CORPORATION THAT BUILDS, DEVELOPS AND STRENGTHENS THE CHARACTER, SCHOLARSHIP & LEADERSHIP OF ITS MEMBERS. TO INCULATE THOSE PRINCIPLES WHICH ARE ESSENTIAL IN THE DISCHARGE OF THE DUTIES, WHICH NATURALLY EVOLVE UPON AN INDIVIDUAL AS A MEMBER OF SOCIETY. TO IMPRESS UPON ITS MEMBERS THE TRUE SIGNIFICANCE OF THE FRATERNAL RELATIONASHIP. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | List of grants and similar amounts paid Part I line 10 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Description of other expenses Part I line 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | General explanation attachment |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | JACOB LAUTZENHISER |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | CURRENT TREASURER |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 2604980044 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-12-08 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | INDIANA THETA CHAPTER OF SIGMA PHI EPSILON INC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | INDI |
| ReturnHeader/Filer/EIN | 0 | 351161328 |
| ReturnHeader/Filer/InCareOfNm | 0 | % JACOB LAUTZENHISER |
| ReturnHeader/Filer/PhoneNum | 0 | 2604980044 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 115 S DARLING ST |
| ReturnHeader/Filer/USAddress/CityNm | 0 | ANGOLA |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | IN |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 46703 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 201633364 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | TERESA K DRAGOO CPA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 207 IRONWOOD CT |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | SALEM |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | SC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 29676 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 5712391836 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-12-08 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | TERESA DRAGOO |
| ReturnHeader/PreparerPersonGrp/SelfEmployedInd | 0 | X |
| ReturnHeader/ReturnTs | 0 | 2025-12-14T15:53:00-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-06-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2025-05-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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