Civic Intelligence

Sigma Phi Epsilon Fraternity

990EZ • Fiscal year 2025 • EIN 92-0264266

Jul 01, 2024 to Jun 30, 2025

121 E Lake StreetFort Collins, CO 80524

(303) 916-6199

Siviq Scores

Scores are not available for this record yet.

Balance Sheet

Assets

Up

$15,061

Up $7,216 (+92%) from 2024

Net Assets

Up

-$11,189

Up $7,216 (+39%) from 2024

Liabilities

Flat

$26,250

Flat from 2024

Revenue And Expenses

Revenue

Up

$196,452

Up $2,884 (+1.5%) from 2024

Expenses

Down

$189,236

Down $12,435 (-6.2%) from 2024

Net Income

Up

$7,216

Up $15,319 (+189%) from 2024

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$40K$20K$0-$20KAssets 2023: $15,948Liabilities 2023: $26,250Net Assets 2023: -$10,3022023Assets 2024: $7,845Liabilities 2024: $26,250Net Assets 2024: -$18,4052024Assets 2025: $15,061Liabilities 2025: $26,250Net Assets 2025: -$11,1892025

Highlighted filing

2025

Assets$15,061
Liabilities$26,250
Net Assets-$11,189

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$300K$200K$100K$0-$100KRevenue 2023: $136,926Expenses 2023: $147,228Net Income 2023: -$10,3022023Revenue 2024: $193,568Expenses 2024: $201,671Net Income 2024: -$8,1032024Revenue 2025: $196,452Expenses 2025: $189,236Net Income 2025: $7,2162025

Highlighted filing

2025

Revenue$196,452
Expenses$189,236
Net Income$7,216
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Mar 26, 2026
Return Version
2024v5.5
Gross Receipts
$196,452
Mission and Program Overview

Mission

To promote and foster the fraternal ideals of sigma phi epsilon at colorado state university including brotherhood, scholarship, and athletics through programming, events, and to take other actions consistent with the educational and charitable purposes of the exempt corporation.

Program Services

DescriptionGrantsExpenses
TO PROMOTE AND FOSTER THE FRATERNAL IDEALS OF SIGMA PHI EPSILON AT COLORADO STATE UNIVERSITY INCLUDING BROTHERHOOD, SCHOLARSHIP, AND ATHLETICS THROUGH PROGRAMMING, EVENTS, AND TO TAKE OTHER ACTIONS CONSISTENT WITH THE EDUCATIONAL AND CHARITABLE PURPOSES OF THE EXEMPT CORPORATION.$0$0
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
PARKER ORTHPresident Thru 11/24PT$0--
DEAN MONTOYAPresident From 12/24PT$0--
JOSEPH CURTISVP PROGRAMMING THRU 124,VP Member Development From 12/24-$0--
RAYMOND KAPPLEVP Programming From 12/24-$0--
JACK BUEL VP SIGEPLearning Communities Thru 11/24-$0--
HOLDEN BOOHER VP SIGEPLearning Communities From 12/24-$0--
NATHAN BURGERVP Finance Thru 11/24-$0--
FORD THOMPSONVP Finance From 12/24-$0--
MATT BURNSVP Member Development Thru 11/24-$0--
TIM KERVINVP Recruitment From 12/24-$0--
SAM ELMOREVP Communication Thru 11/24-$0--
JARED BARTONVP Communication From 12/24-$0--
Filing and Contact Details

Filer

Filer Name
Sigma Phi Epsilon Fraternity
EIN
92-0264266
Phone
3039166199
Address
121 E LAKE STREET, FORT COLLINS, CO 80524

Signing Officer

Name
Nathan Burger
Title
VP-finance
Phone
3039166199
Signed
2026-03-26
Discuss with paid preparer
Yes

Preparer

Firm
Eide Bailly Llp
Address
2950 E HARMONY RD STE 290, FORT COLLINS, CO 80528-3429
Preparer
Kyle Fritch CPA
Phone
9702238825
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16 - Other Expenses

Description: chapter fees. Amount: 37,432. Description: chapter house maintenance. Amount: 64,418. Description: events. Amount: 17,587. Description: greek bill fees. Amount: 3,697. Description: liability insurance. Amount: 28,412. Description: membership development. Amount: 7,855. Description: office expense. Amount: 7,150. Description: other. Amount: 41. Description: program expenses. Amount: 7,042. Description: recruitment. Amount: 12,496. Total to form 990-ez, line 16: 186,130.

Form 990-ez, Part II, Line 26 - Other Liabilities

Description: due to affiliate. Beg. Of year amount: 26,250. End of year amount: 26,250.

Form 990-ez, Part V, Line 34

The organization amended the bylaws on april 14, 2025. A new officer position was created, the vice president of house management (vphm). The vphm shall serve as a full voting member of the executive board. This position shall be elected by a majority vote of the entire chapter membership in good standing.

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1PRESIDENT FROM 12/24
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IRS990EZ/PrimaryExemptPurposeTxt0TO PROMOTE AND FOSTER THE FRATERNAL IDEALS OF SIGMA PHI EPSILON AT COLORADO STATE UNIVERSITY INCLUDING BROTHERHOOD, SCHOLARSHIP, AND ATHLETICS THROUGH PROGRAMMING, EVENTS, AND TO TAKE OTHER ACTIONS CONSISTENT WITH THE EDUCATIONAL AND CHARITABLE PURPOSES OF THE EXEMPT CORPORATION.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DESCRIPTION: CHAPTER FEES. AMOUNT: 37,432. DESCRIPTION: CHAPTER HOUSE MAINTENANCE. AMOUNT: 64,418. DESCRIPTION: EVENTS. AMOUNT: 17,587. DESCRIPTION: GREEK BILL FEES. AMOUNT: 3,697. DESCRIPTION: LIABILITY INSURANCE. AMOUNT: 28,412. DESCRIPTION: MEMBERSHIP DEVELOPMENT. AMOUNT: 7,855. DESCRIPTION: OFFICE EXPENSE. AMOUNT: 7,150. DESCRIPTION: OTHER. AMOUNT: 41. DESCRIPTION: PROGRAM EXPENSES. AMOUNT: 7,042. DESCRIPTION: RECRUITMENT. AMOUNT: 12,496. TOTAL TO FORM 990-EZ, LINE 16: 186,130.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DESCRIPTION: DUE TO AFFILIATE. BEG. OF YEAR AMOUNT: 26,250. END OF YEAR AMOUNT: 26,250.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION AMENDED THE BYLAWS ON APRIL 14, 2025. A NEW OFFICER POSITION WAS CREATED, THE VICE PRESIDENT OF HOUSE MANAGEMENT (VPHM). THE VPHM SHALL SERVE AS A FULL VOTING MEMBER OF THE EXECUTIVE BOARD. THIS POSITION SHALL BE ELECTED BY A MAJORITY VOTE OF THE ENTIRE CHAPTER MEMBERSHIP IN GOOD STANDING.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART II, LINE 26 - OTHER LIABILITIES
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART V, LINE 34
TransferPrsnlBnftContractsDecl/DeclarationDesc0THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.
ReturnHeader/BuildTS02025-03-06 01:10:19Z
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ReturnHeader/BusinessOfficerGrp/PersonNm0NATHAN BURGER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0VP-FINANCE
ReturnHeader/BusinessOfficerGrp/PhoneNum03039166199
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-03-26
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SIGMA PHI EPSILON FRATERNITY
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0COLORADO GAMMA CHAPTER
ReturnHeader/Filer/BusinessNameControlTxt0SIGM
ReturnHeader/Filer/EIN0920264266
ReturnHeader/Filer/PhoneNum03039166199
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ReturnHeader/Filer/USAddress/CityNm0FORT COLLINS
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ReturnHeader/Filer/USAddress/ZIPCd080524
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02950 E HARMONY RD STE 290
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0FORT COLLINS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0805283429
ReturnHeader/PreparerPersonGrp/PhoneNum09702238825
ReturnHeader/PreparerPersonGrp/PreparationDt02026-03-26
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0KYLE FRITCH CPA
ReturnHeader/ReturnTs02026-03-26T14:17:25-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-07-01
ReturnHeader/TaxPeriodEndDt02025-06-30
ReturnHeader/TaxYr02024

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Filings