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    <Timestamp>2013-10-12T15:44:54-05:00</Timestamp>
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        <BusinessNameLine1>MERVES AMON &amp; BARSZ LLC</BusinessNameLine1>
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      <PreparerFirmUSAddress>
        <AddressLine1>50 S PROVIDENCE RD</AddressLine1>
        <City>MEDIA</City>
        <State>PA</State>
        <ZIPCode>190633531</ZIPCode>
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    <ReturnType>990EZ</ReturnType>
    <TaxPeriodBeginDate>2012-01-01</TaxPeriodBeginDate>
    <Filer>
      <EIN>274640002</EIN>
      <Name>
        <BusinessNameLine1>SIGMA NUZETA RHO ALUMNI</BusinessNameLine1>
        <BusinessNameLine2>ASSOCIATION OF VILLANOVA UNIVERSITY</BusinessNameLine2>
      </Name>
      <NameControl>SIGM</NameControl>
      <Phone>6105651120</Phone>
      <USAddress>
        <AddressLine1>50 SOUTH PROVIDENCE ROAD</AddressLine1>
        <City>MEDIA</City>
        <State>PA</State>
        <ZIPCode>19063</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>PETER R BARSZ</Name>
      <Title>TREASURER</Title>
      <Phone>6105651120</Phone>
      <DateSigned>2013-10-12</DateSigned>
      <AuthorizeThirdParty>true</AuthorizeThirdParty>
    </Officer>
    <Preparer>
      <Name>PETER R BARSZ CPA</Name>
      <Phone>6105651120</Phone>
      <DatePrepared>2013-10-12</DatePrepared>
    </Preparer>
    <TaxYear>2012</TaxYear>
    <BuildTS>2016-02-25 16:41:14Z</BuildTS>
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      <ScheduleBNotRequired>X</ScheduleBNotRequired>
      <WebSite>N/A</WebSite>
      <Organization501c typeOf501cOrganization="7">X</Organization501c>
      <GrossReceipts>1468</GrossReceipts>
      <InfoInScheduleOPartI>X</InfoInScheduleOPartI>
      <ProgramServiceRevenue>860</ProgramServiceRevenue>
      <InvestmentIncome>248</InvestmentIncome>
      <GrossSalesOfInventory>360</GrossSalesOfInventory>
      <CostOfGoodsSold>792</CostOfGoodsSold>
      <GroProfitLossSalesOfInventory>-432</GroProfitLossSalesOfInventory>
      <TotalRevenue>676</TotalRevenue>
      <OtherExpensesTotal>4073</OtherExpensesTotal>
      <TotalExpenses>4073</TotalExpenses>
      <ExcessOrDeficitForYear>-3397</ExcessOrDeficitForYear>
      <NetAssetsOrFundBalancesBOY>87808</NetAssetsOrFundBalancesBOY>
      <NetAssetsOrFundBalancesEOY>84411</NetAssetsOrFundBalancesEOY>
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        <BOY>87808</BOY>
        <EOY>84411</EOY>
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        <BOY>87808</BOY>
        <EOY>84411</EOY>
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      <NetAssetsOrFundBalances>
        <BOY>87808</BOY>
        <EOY>84411</EOY>
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      <InfoInScheduleOPartIII>X</InfoInScheduleOPartIII>
      <PrimaryExemptPurpose>VILLANOVA UNIVERSITY FRATERNITY ALUMNI ORGAINZATION WHICH MAINTAINS RELATIONS AMONG GRADUATES WHO WERE MEMBERS OF ZETA RHO-SIGMA NU FRATERNITY VIA PUBLICATIONS OF NEWSLETTERS, EMAILS AND HOSTING TWO EVENTS - (1) A REUNION OVER MEMORIAL DAY WEEKEND HELD AT VILLANOVA UNIVERSITY; AND, (2) A REUNION OVER HOMECOMING WEEKEND HELD AT VILLANOVA UNIVERSITY; AS WELL AS SPONSORING THE KAPPA ZETA SCHOLARSHIP, HELD AND ADMINISTERED BY THE SIGMA NU EDUCATION FOUNDATION.</PrimaryExemptPurpose>
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        <DescriptionProgramServiceAccom>THE ORGANIZATION MAINTAINED RELATIONS AMONG VILLANOVA UNIVERSITY GRADUATES WHO WERE MEMBERS OF ZETA RHO-SIGMA NU FRATERNITY VIA REUNIONS OVER MEMORIAL DAY AND HOMECOMING WEEKENDS, RESPECTIVELY.</DescriptionProgramServiceAccom>
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      <ProgramServiceAccomplishment>
        <DescriptionProgramServiceAccom>THE ORGANIZATION SPONSORED THE KAPPA ZETA SCHOLARSHIP , HELD AND ASMINISTERED BY THE SIGMA NU EDUCATION FOUNDATION, AND PAID FOR ADVERTISING IN THE VILLANOVAN (VILLANOVA UNIVERSITY'S NEWSPAPER) TO PROMOTE THIS SCHOLARSHIP</DescriptionProgramServiceAccom>
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        <Title>PRESIDENT</Title>
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      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName referenceDocumentId="RetDoc1">MIKE WINTERS</PersonName>
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        <PersonName referenceDocumentId="RetDoc1">PETER BARSZ</PersonName>
        <Title>TREASURER</Title>
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      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName referenceDocumentId="RetDoc1">TOM KEEBLER</PersonName>
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        <Compensation>0</Compensation>
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      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName referenceDocumentId="RetDoc1">TONY COYER</PersonName>
        <Title>HISTORIAN</Title>
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        <Compensation>0</Compensation>
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      <ActivitiesNotPreviouslyRpt>false</ActivitiesNotPreviouslyRpt>
      <MadeChangesToOrgnzngEtcDoc>false</MadeChangesToOrgnzngEtcDoc>
      <OrganizationHadUBI>false</OrganizationHadUBI>
      <SubjectToProxyTax>false</SubjectToProxyTax>
      <OrganizationDissolvedEtc>false</OrganizationDissolvedEtc>
      <DidOrgFileForm1120POLThisYear>false</DidOrgFileForm1120POLThisYear>
      <MadeLoansToFromOfficers>false</MadeLoansToFromOfficers>
      <InitiationFeesAndCapitalContri>0</InitiationFeesAndCapitalContri>
      <GrossReceiptsForPublicUse>0</GrossReceiptsForPublicUse>
      <ProhibitedTaxShelterTrans>false</ProhibitedTaxShelterTrans>
      <TheBooksAreInCareOf>
        <NameBusiness>
          <BusinessNameLine1>PETER BARSZ</BusinessNameLine1>
          <BusinessNameLine2>PETER BARSZ</BusinessNameLine2>
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          <AddressLine1>50 SOUTH PROVIDENCE ROAD</AddressLine1>
          <AddressLine2>50 SOUTH PROVIDENCE ROAD</AddressLine2>
          <City>MEDIA</City>
          <State>PA</State>
          <ZIPCode>19063</ZIPCode>
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        <TelephoneNumber>6105651120</TelephoneNumber>
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      <ForeignFinancialAccount>false</ForeignFinancialAccount>
      <ForeignOffice>false</ForeignOffice>
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      <TanningServicesProvided>false</TanningServicesProvided>
      <RelatedOrgControlledEntity>false</RelatedOrgControlledEntity>
      <TransactionWithControlEntity>false</TransactionWithControlEntity>
      <EngagePoliticalCmpgnActivities>false</EngagePoliticalCmpgnActivities>
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      <GeneralExplanation>
        <Identifier>OTHER EXPENSES</Identifier>
        <ReturnReference>FORM 990-EZ, PART I, LINE 16</ReturnReference>
        <Explanation>EXPENSES PROMOTION EXPENSE 294 EVENT EXPENSES - NET 1,969 DONATIONS 960 INSURANCE 850 TOTAL 4,073</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>PRIMARY EXEMPT PURPOSE</Identifier>
        <ReturnReference>FORM 990-EZ, PART III</ReturnReference>
        <Explanation>VILLANOVA UNIVERSITY FRATERNITY ALUMNI ORGAINZATION WHICH MAINTAINS RELATIONS AMONG GRADUATES WHO WERE MEMBERS OF ZETA RHO-SIGMA NU FRATERNITY VIA PUBLICATIONS OF NEWSLETTERS, EMAILS AND HOSTING TWO EVENTS - (1) A REUNION OVER MEMORIAL DAY WEEKEND HELD AT VILLANOVA UNIVERSITY; AND, (2) A REUNION OVER HOMECOMING WEEKEND HELD AT VILLANOVA UNIVERSITY; AS WELL AS SPONSORING THE KAPPA ZETA SCHOLARSHIP, HELD AND ADMINISTERED BY THE SIGMA NU EDUCATION FOUNDATION.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>SECOND ACCOMPLISHMENT</Identifier>
        <ReturnReference>FORM 990-EZ, PART III, LINE 29</ReturnReference>
        <Explanation>THE ORGANIZATION SPONSORED THE KAPPA ZETA SCHOLARSHIP , HELD AND ASMINISTERED BY THE SIGMA NU EDUCATION FOUNDATION, AND PAID FOR ADVERTISING IN THE VILLANOVAN (VILLANOVA UNIVERSITY'S NEWSPAPER) TO PROMOTE THIS SCHOLARSHIP</Explanation>
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      <Compensation>
        <PersonName>JOHN THACKER</PersonName>
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      <Compensation>
        <PersonName>MIKE WINTERS</PersonName>
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      <Compensation>
        <PersonName>PETER BARSZ</PersonName>
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      <Compensation>
        <PersonName>TOM KEEBLER</PersonName>
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      <Compensation>
        <PersonName>TONY COYER</PersonName>
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