Sigma Beta Fraternity
Sigma Beta Fraternity reports no financial activity across three consecutive IRS 990 filings.
EIN: 20260431 · Durham, NH · Updated: 2026-03-28
| Metric | Value |
|---|---|
| Net Assets | $1 |
| Transparency Score | 50/100 |
Is Sigma Beta Fraternity Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
About Sigma Beta Fraternity
Sigma Beta Fraternity (EIN: 20260431) is a nonprofit organization based in Durham, NH. The organization reported total revenue of $0 and total assets of $0 according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Sigma Beta Fraternity's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Sigma Beta Fraternity is a micro nonprofit that has been operating for 32 years, with 3 years of IRS 990 filings on record (2011–2013).
IRS Tax-Exempt Classification
| IRS Classification Codes | 1000 |
| IRS Ruling Date | 1994 |
Classification data from ProPublica Nonprofit Explorer. Additional BMF data may be available after enrichment.
AI Transparency Report
Mission Effectiveness Score
NonprofitSpending's AI analysis rates Sigma Beta Fraternity with a Mission Score of 50 out of 100 (Fair). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.
Spending Breakdown
- admin: 0%
- programs: 0%
- fundraising: 0%
According to IRS 990 filings, Sigma Beta Fraternity allocates its expenses as follows: admin: 0%, programs: 0%, fundraising: 0%.
Key Financial Metrics (2013)
From the most recent IRS 990 filing on record:
Executive Compensation Analysis
No officer compensation was reported across any of the three filings, which is consistent with the organization's reported lack of revenue and expenses.
Executive compensation data is sourced from IRS 990 filings, which require nonprofits to disclose the compensation of officers, directors, trustees, and key employees. NonprofitSpending analyzes this data relative to the organization's total revenue and sector benchmarks to assess whether executive pay is reasonable.
Red Flags
The following concerns were identified during AI analysis of Sigma Beta Fraternity's IRS 990 filings:
- Zero revenue and expenses across multiple years, indicating dormancy or non-operation
- Lack of financial data prevents any meaningful assessment of financial health or impact
Strengths
The following positive indicators were identified for Sigma Beta Fraternity:
- Consistent filing of IRS 990 forms, demonstrating basic compliance
Frequently Asked Questions about Sigma Beta Fraternity
Is Sigma Beta Fraternity a legitimate charity?
Sigma Beta Fraternity (EIN: 20260431) is a registered tax-exempt nonprofit based in New Hampshire. Our AI analysis gives it a Mission Score of 50/100. It has 3 years of IRS 990 filings on record. 2 red flags identified. 1 strength noted. Financial health grade: B.
How does Sigma Beta Fraternity spend its money?
Sigma Beta Fraternity reported its financials in IRS 990 filings. 3 years of filing data available. Revenue exceeded expenses in the most recent year. Review the full spending breakdown on NonprofitSpending.
Are donations to Sigma Beta Fraternity tax-deductible?
Sigma Beta Fraternity is registered as a tax-exempt nonprofit (EIN: 20260431). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
Where is Sigma Beta Fraternity located?
Sigma Beta Fraternity is headquartered in Durham, New Hampshire and files with the IRS under EIN 20260431.
How many years of IRS 990 filings does Sigma Beta Fraternity have?
Sigma Beta Fraternity has 3 years of IRS 990 filings on record at NonprofitSpending. Additional filing years may become available as the IRS releases new data.
Is Sigma Beta Fraternity actively operating?
Based on the IRS 990 filings from 2011-2013, Sigma Beta Fraternity reported $0 in revenue and expenses, suggesting it was not actively operating or had no reportable financial activity during those periods.
What is the purpose of Sigma Beta Fraternity if it has no financial activity?
The IRS 990 filings do not provide details on the organization's purpose beyond its NTEE code being 'Unknown' and its name. Without financial activity, its operational purpose cannot be discerned from these filings.
Does Sigma Beta Fraternity have any assets?
For the period 201312, Sigma Beta Fraternity reported $1 in assets. For 201212 and 201112, assets were reported as $0.
Filing History
IRS 990 filing history for Sigma Beta Fraternity showing financial trends over 3 years of public records:
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2013 | $0 | $0 | $1 | $0 | — | View 990 |
| 2012 | $0 | $0 | $0 | $0 | — | View 990 |
| 2011 | $0 | $0 | $0 | $0 | — | View 990 |
Year-by-Year Financial Summary
- 2013: Revenue of $0, expenses of $0, and assets of $1.
- 2012: Revenue of $0, expenses of $0, and assets of $0.
- 2011: Revenue of $0, expenses of $0, and assets of $0.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Sigma Beta Fraternity:
Data Sources and Methodology
This transparency report for Sigma Beta Fraternity is generated by NonprofitSpending's AI analysis engine. The data is sourced from publicly available IRS 990 filings accessed through the ProPublica Nonprofit Explorer API and IRS electronic filing records. The Mission Score, spending breakdown, and other analytical insights are produced by artificial intelligence and should be used as one of multiple factors when evaluating a nonprofit organization.
IRS 990 forms are annual information returns that most tax-exempt organizations must file with the IRS. These forms provide detailed financial information including revenue, expenses, assets, liabilities, and compensation of officers. NonprofitSpending processes this data to provide accessible transparency reports for donors, researchers, and the general public.
Disclaimer
AI-generated analysis based on IRS public records. Not financial or legal advice. Verify information directly with the organization.