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    <ReturnTs>2023-02-01T13:48:23Z</ReturnTs>
    <TaxPeriodEndDt>2022-12-31</TaxPeriodEndDt>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2022-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>521235004</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>SIGMA PHI EPSILON FRATERNITY INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>SIGM</BusinessNameControlTxt>
      <PhoneNum>9134243699</PhoneNum>
      <USAddress>
        <AddressLine1Txt>1309 S Florence</AddressLine1Txt>
        <CityNm>Kirksville</CityNm>
        <StateAbbreviationCd>MO</StateAbbreviationCd>
        <ZIPCd>63501</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>Garrett W Harding</PersonNm>
      <PersonTitleTxt>VP of Finance</PersonTitleTxt>
      <PhoneNum>9134243699</PhoneNum>
      <SignatureDt>2023-02-01</SignatureDt>
    </BusinessOfficerGrp>
    <TaxYr>2022</TaxYr>
    <BuildTS>2023-03-07 01:45:13Z</BuildTS>
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  <ReturnData documentCnt="3">
    <IRS990EZ documentId="SIMPLE990" documentName="IRS990EZ" referenceDocumentName="IRS990ScheduleO ReasonableCauseExplanation TransfersPersonalBenefitsContractsDeclaration BinaryAttachment">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <WebsiteAddressTxt>https://trumanstate.sigep.org/</WebsiteAddressTxt>
      <Organization501cInd organization501cTypeTxt="7">X</Organization501cInd>
      <TypeOfOrganizationOtherInd>X</TypeOfOrganizationOtherInd>
      <TypeOfOrganizationOtherDesc>Fraternity</TypeOfOrganizationOtherDesc>
      <GrossReceiptsAmt>99887</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>800</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>0</ProgramServiceRevenueAmt>
      <MembershipDuesAmt>47000</MembershipDuesAmt>
      <InvestmentIncomeAmt>0</InvestmentIncomeAmt>
      <SaleOfAssetsGrossAmt>0</SaleOfAssetsGrossAmt>
      <CostOrOtherBasisExpenseSaleAmt>0</CostOrOtherBasisExpenseSaleAmt>
      <GainOrLossFromSaleOfAssetsAmt>0</GainOrLossFromSaleOfAssetsAmt>
      <FundraisingGrossIncomeAmt fndrsngEventContriPrevRptAmt="800" referenceDocumentName="IRS990ScheduleG">370</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>352</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>18</SpecialEventsNetIncomeLossAmt>
      <GrossSalesOfInventoryAmt>2077</GrossSalesOfInventoryAmt>
      <CostOfGoodsSoldAmt>2359</CostOfGoodsSoldAmt>
      <GrossProfitLossSlsOfInvntryAmt>-282</GrossProfitLossSlsOfInvntryAmt>
      <OtherRevenueTotalAmt>49640</OtherRevenueTotalAmt>
      <TotalRevenueAmt>97176</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>28000</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>54140</OccupancyRentUtltsAndMaintAmt>
      <OtherExpensesTotalAmt>17920</OtherExpensesTotalAmt>
      <TotalExpensesAmt>100060</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-2884</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>0</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>-2884</NetAssetsOrFundBalancesEOYAmt>
      <Form990TotalAssetsGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>The primary purpose of the Fraternity is to build balanced men through brotherhood, education, philanthropy, and service. We have no profit and all of our income goes towards membership collections for insurance from our Nationals, philanthropy, service, etc. We give to our community and notable causes, logging hundreds of hours of service and thousands of dollars in philanthropy over the years.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Festa's Fall Festival: We hosted an event where approximately 80 people attended and participated in a fund raising event for Oral Cancer. Our Chapter Advisor passed away from Oral Cancer and we have hosted a philanthropy event to help raise money for the foundation for multiple years.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>371</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>352</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Moms Weekend: All the Moms of the members come to the university for a weekend and we host a small auction of baskets. All of the baskets are provided by the moms free of charge and people bid on them to help raise money for the brotherhood fund for the Chapter. This brotherhood fund is used to help struggling members pay dues and also potentially build a memorial for a active member who passed away a two years ago.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>800</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>0</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>352</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Matthew Eisenreich</PersonNm>
        <TitleTxt>President</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>10.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Caleb Day</PersonNm>
        <TitleTxt>Chaplain</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>4.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Aidan Bilbao</PersonNm>
        <TitleTxt>Member Development</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>6.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Jake Higgs</PersonNm>
        <TitleTxt>Recruitment</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>10.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <InfoInScheduleOPartVInd>X</InfoInScheduleOPartVInd>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>true</OrganizationHadUBIInd>
      <OrganizationFiled990TInd>false</OrganizationFiled990TInd>
      <SubjectToProxyTaxInd referenceDocumentName="IRS990ScheduleC">false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd referenceDocumentName="IRS990ScheduleN BinaryAttachment">false</OrganizationDissolvedEtcInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <InitiationFeesAndCapContriAmt>6600</InitiationFeesAndCapContriAmt>
      <GrossReceiptsForPublicUseAmt>0</GrossReceiptsForPublicUseAmt>
      <BooksInCareOfDetail>
        <PersonNm>Garrett Wade Harding</PersonNm>
        <USAddress>
          <AddressLine1Txt>1309 S Florence</AddressLine1Txt>
          <CityNm>Kirksville</CityNm>
          <StateAbbreviationCd>MO</StateAbbreviationCd>
          <ZIPCd>63501</ZIPCd>
        </USAddress>
        <PhoneNum>9134243699</PhoneNum>
      </BooksInCareOfDetail>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <OtherEmployeePaidOver100kCnt>0</OtherEmployeePaidOver100kCnt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <CntrctRcvdGreaterThan100KCnt>0</CntrctRcvdGreaterThan100KCnt>
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    <IRS990ScheduleB documentId="ScheduleB" documentName="IRS990ScheduleB">
      <ContributorInformationGrp>
        <ContributorNum>RESTRICTED</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorUSAddress>
        <TotalContributionsAmt>RESTRICTED</TotalContributionsAmt>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <IRS990ScheduleO documentId="ScheduleO" documentName="IRS990ScheduleO">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Rental Payment for a member whom dropped out of school but had signed a lease at the Chapter House. Also Includes expenses related to activities in recruitment, brotherhood, education, membership development, etc.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I, Line 8</FormAndLineReferenceDesc>
        <ExplanationTxt>Collection of Chapter rent from tenants living in our Chapter house. Excludes Parlor Fees (4500) but it immediately sent to the AVC of Sigma Phi Epsilon Missouri Mu who own the house. None of it stays within the organization but I wanted to include it since we have to deposit it into our account first and then send it to them.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part V, Line 35b</FormAndLineReferenceDesc>
        <ExplanationTxt>The chapter sold crewneck sweatshirts to members of the community to try and raise money for the Oral Cancer Foundation during our Festa's Fall Festival philanthropy event. We lost money on the sale of sweatshirts for this event.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
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