<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2022v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2023-11-15T09:40:30-05:00</ReturnTs>
    <TaxPeriodEndDt>2022-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>843695705</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>KRAHENBILL CPA TAX SERVICES LLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>11791 W 112TH ST SUITE 104</AddressLine1Txt>
        <CityNm>OVERLAND PARK</CityNm>
        <StateAbbreviationCd>KS</StateAbbreviationCd>
        <ZIPCd>66210</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2022-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>521316700</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>SIGMA PHI EPSILON FRATERNITY INC</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>JEREMIAH MATOUSEK</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>SIGM</BusinessNameControlTxt>
      <PhoneNum>4022123420</PhoneNum>
      <USAddress>
        <AddressLine1Txt>7904 S 187TH ST</AddressLine1Txt>
        <CityNm>OMAHA</CityNm>
        <StateAbbreviationCd>NE</StateAbbreviationCd>
        <ZIPCd>68136</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>JEREMIAH MATOUSEK</PersonNm>
      <PersonTitleTxt>TREASURER ALUMNI CRP</PersonTitleTxt>
      <PhoneNum>4022123420</PhoneNum>
      <SignatureDt>2023-11-10</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>JEREMIAH</PersonFirstNm>
        <PersonLastNm>MATOUSEK</PersonLastNm>
      </PersonFullName>
      <SSN>999009999</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>false</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>JENNIFER KRAHENBILL</PreparerPersonNm>
      <PTIN>P01226282</PTIN>
      <PhoneNum>9134921040</PhoneNum>
      <PreparationDt>2023-11-15</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2022</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="2">
    <IRS990EZ documentId="RetDoc2" referenceDocumentId="RetDoc3 RetDoc1">
      <GroupExemptionNum>0309</GroupExemptionNum>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501cInd organization501cTypeTxt="7">X</Organization501cInd>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>37498</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <MembershipDuesAmt>35247</MembershipDuesAmt>
      <OtherRevenueTotalAmt>2251</OtherRevenueTotalAmt>
      <TotalRevenueAmt>37498</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>352</GrantsAndSimilarAmountsPaidAmt>
      <BenefitsPaidToOrForMembersAmt>23351</BenefitsPaidToOrForMembersAmt>
      <OccupancyRentUtltsAndMaintAmt>6343</OccupancyRentUtltsAndMaintAmt>
      <OtherExpensesTotalAmt>5338</OtherExpensesTotalAmt>
      <TotalExpensesAmt>35384</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>2114</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>21474</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>23588</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>21474</BOYAmt>
        <EOYAmt>23588</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>21474</BOYAmt>
        <EOYAmt>23588</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>21474</BOYAmt>
        <EOYAmt>23588</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>MENTOR MEN THROUGH FRATERNITY PROGRAMS HOME.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>TO PROVIDE A STRUCTURED ENVIRONMENT WHERE MEMBERS PARTICIPATE IN A CONTINUOUS DEVELOPMENT EXPERIENCE FOCUSED ON SCHOLARSHIP, LEADERSHIP, AND LIFE SKILLS.</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>THE FRATERNITY HAS 47 MEMBERS WHO PAY DUES TO SUPPORT GENERAL OPERATING EXPENSES OF THE CHAPTER HOUSE.</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MAX KNEIB</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>10.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>WYATT SPALDING</PersonNm>
        <TitleTxt>V.P. OF FINA</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>10.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JEREMIAH MATOUSEK</PersonNm>
        <TitleTxt>TREASURER AL</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd referenceDocumentId="RetDoc1">false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <InitiationFeesAndCapContriAmt>0</InitiationFeesAndCapContriAmt>
      <GrossReceiptsForPublicUseAmt>0</GrossReceiptsForPublicUseAmt>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>JEREMIAH MATOUSEK</PersonNm>
        <USAddress>
          <AddressLine1Txt>7904 S 187TH STREET</AddressLine1Txt>
          <CityNm>OMAHA</CityNm>
          <StateAbbreviationCd>NE</StateAbbreviationCd>
          <ZIPCd>68136</ZIPCd>
        </USAddress>
        <PhoneNum>4022123420</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
    </IRS990EZ>
    <IRS990ScheduleO documentId="RetDoc3">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 8</FormAndLineReferenceDesc>
        <ExplanationTxt>OTHER 2,368 LOSS ON CHAPTER INVESTMENT FU -117 TOTAL 2,251</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES RECRUITING 622 BANK FEES 2,303 MISCELLANEOUS 2,413 TOTAL 5,338</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
