Civic Intelligence

Sigma Phi Epsilon Fraternity Inc

EIN 81-6017992 • 501(c)7 • Bozeman, MT

990-N Coverage

Profile

SigEp was founded with the Cardinal Principles of Virtue, Diligence and Brotherly Love. Our mission is Building Balanced Men as a 501(c)7 (designated as a social club, Fraternity).

1717 Greek Way Apt ABozeman, MT 59715

www.sigep.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2025

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2025

Net Margin

66th percentile

9.2%

Higher net margin than 66% of similar nonprofits.

501(c)7 • <$500k nonprofits • Source year 2025

Top Officer Pay

94th percentile

$0

Higher top officer pay than 94% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)7 • <$500k nonprofits • Source year 2025

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2025

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2025

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Up

$8,170

Up $4,017 (+97%) from 2019

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

$8,170

No earlier filing loaded for comparison.

Operations
Liabilities / RevenueScore unavailableNet Margin66th percentile

Revenue

Up

$73,973

Up $13,759 (+23%) from 2019

Expenses

Up

$67,181

Up $9,100 (+16%) from 2019

Net Income

Up

$6,792

Up $4,659 (+218%) from 2019

Trend Graphs

Balance Sheet Trend

Asset GrowthScore unavailable

Grouped bars show assets, liabilities, and net assets across loaded filings.

$10K$5.0K$0Assets 2018: $9,307Liabilities 2018: $02018Assets 2019: $4,153Liabilities 2019: $02019Assets 2025: $8,170Net Assets 2025: $8,1702025

Highlighted filing

2025

Assets$8,170
Liabilities-
Net Assets$8,170
Open 2025 Filing

Operations Trend

Revenue GrowthScore unavailable

Revenue, expenses, and net income by year, with the latest filing highlighted.

$80K$60K$40K$20K$0Revenue 2018: $71,328Expenses 2018: $62,021Net Income 2018: $9,3072018Revenue 2019: $60,214Expenses 2019: $58,081Net Income 2019: $2,1332019Revenue 2025: $73,973Expenses 2025: $67,181Net Income 2025: $6,7922025

Highlighted filing

2025

Revenue$73,973
Expenses$67,181
Net Income$6,792
Open 2025 Filing

Filings

Most recent year

2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$8,170
Liabilities
-
Net assets
$8,170
Revenue
$73,973
Expenses
$67,181
Net income
$6,792
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$8.17$8.17$74.0$67.2$6.79
2019Summary only. Only limited summary data is available for this year.$4.15$0.00$60.2$58.1$2.13
2018Summary only. Only limited summary data is available for this year.$9.31$0.00$71.3$62.0$9.31
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Feb 18, 2026
Return Version
2024v5.2
Gross Receipts
$73,973
Mission and Program Overview

Mission

SigEp was founded with the Cardinal Principles of Virtue, Diligence and Brotherly Love. Our mission is Building Balanced Men as a 501(c)7 (designated as a social club, Fraternity).

Program Services

DescriptionGrantsExpenses
There are three main pillars within the organization: Member Development, Programming, & Recruitment. The membership development services within the Fraternity include implementing opportunities for continuous personal, professional and academic development. The Vice President of Membership Development ensures that these activities benefit each member of the Fraternity. Under Recruitment, we were able to recruit and retain exemplary young men due to our diligent recruitment efforts. The expenses allocated underneath recruitment allow us to provide a scholarship, and run intentional and beneficial events throughout the year. This benefits all new and old members. Our programming activities are designed to benefit every member of the fraternity. The events that are consolidated under programming include, but are not limited to: brotherhood events, philanthropy, programs with other Greek organizations, and award banquets.-$51,366
Compensation and Service Providers
Top Officer Pay94th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Aiden ChristyPresidentPT$0--
Michael MenueyChaplainPT$0--
Sam HemmenVP ProgrammingPT$0--
Chance AbbeyVP RecruitmentPT$0--
Zac StonemanVP Mem. Dev.PT$0--
Cooper LibbyVP Comms.PT$0--
James PitassyVP SlcPT$0--
Cole SpenceVP FinancePT$0--
Filing and Contact Details

Filer

Filer Name
Sigma Phi Epsilon Fraternity Inc
EIN
81-6017992
Address
1717 Greek Way Apt A, Bozeman, MT 59715

Signing Officer

Name
Cole Spence
Title
VP Finance
Signed
2026-02-18
Supplemental Narrative

Additional Explanations

Other Expenses.1001

“Advertising and Promotion $2837”

Other Expenses.1

“Utilities $6946”

Other Expenses.2

“Meals $5125”

Other Expenses.3

“Other $854”

Other Expenses.4

“Bank Fees $53”

Raw XML Appendix121 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
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IRS990EZ/BenefitsPaidToOrForMembersAmt051366
IRS990EZ/BooksInCareOfDetail/PersonNm0Cole Spence
IRS990EZ/BooksInCareOfDetail/PhoneNum07157810788
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt01717 Greek Way Apt A
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Bozeman
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MT
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd059715
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt01378
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt08170
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt073943
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt06792
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt01378
IRS990EZ/Form990TotalAssetsGrp/EOYAmt08170
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GrossReceiptsAmt073973
IRS990EZ/GrossReceiptsForPublicUseAmt00
IRS990EZ/GroupExemptionNum00309
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InitiationFeesAndCapContriAmt069527
IRS990EZ/InvestmentIncomeAmt030
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt01378
IRS990EZ/NetAssetsOrFundBalancesEOYAmt08170
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt01378
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt08170
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt012.00
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt710.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt70
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0Aiden Christy
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1Michael Menuey
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2Sam Hemmen
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3Chance Abbey
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4Zac Stoneman
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5Cooper Libby
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6James Pitassy
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm7Cole Spence
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Chaplain
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2VP Programming
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3VP Recruitment
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4VP Mem. Dev.
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5VP Comms.
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6VP SLC
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt7VP Finance
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt015815
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0SigEp was founded with the Cardinal Principles of Virtue, Diligence and Brotherly Love. Our mission is Building Balanced Men as a 501(c)7 (designated as a social club, Fraternity).
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0There are three main pillars within the organization: Member Development, Programming, & Recruitment. The membership development services within the Fraternity include implementing opportunities for continuous personal, professional and academic development. The Vice President of Membership Development ensures that these activities benefit each member of the Fraternity. Under Recruitment, we were able to recruit and retain exemplary young men due to our diligent recruitment efforts. The expenses allocated underneath recruitment allow us to provide a scholarship, and run intentional and beneficial events throughout the year. This benefits all new and old members. Our programming activities are designed to benefit every member of the fraternity. The events that are consolidated under programming include, but are not limited to: brotherhood events, philanthropy, programs with other Greek organizations, and award banquets.
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt051366
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt067181
IRS990EZ/TotalProgramServiceExpensesAmt051366
IRS990EZ/TotalRevenueAmt073973
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0www.sigep.org
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Advertising and Promotion $2837
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Utilities $6946
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Meals $5125
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Other $854
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Bank Fees $53
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Other Expenses.1001
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Other Expenses.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Other Expenses.2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Other Expenses.3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Other Expenses.4
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0Cole Spence
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0VP Finance
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-02-18
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SIGMA PHI EPSILON FRATERNITY INC
ReturnHeader/Filer/BusinessNameControlTxt0SIGM
ReturnHeader/Filer/EIN0816017992
ReturnHeader/Filer/USAddress/AddressLine1Txt01717 Greek Way Apt A
ReturnHeader/Filer/USAddress/CityNm0Bozeman
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MT
ReturnHeader/Filer/USAddress/ZIPCd059715
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/ReturnTs02026-02-18T17:47:24-08:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-07-01
ReturnHeader/TaxPeriodEndDt02025-06-30
ReturnHeader/TaxYr02024

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