2024-05-08T14:57:37-05:00 2023-06-30 541631262 KEITER STEPHENS HURST GARY & SHREAVES 4401 DOMINION BLVD GLEN ALLEN VA 23060 990 2022-07-01 540379370 SIGMA PHI EPSILON FRATERNITY SIGM 8043531901 310 S ARTHUR ASHE BOULEVARD RICHMOND VA 23220 BRIAN C WARREN JR CHIEF EXECUTIVE OFFICER 8043531901 2024-04-24 1 BRIAN WARREN JR XXX-XX-XXXX 1 VIRGINIA R BELCHER P00421964 8047470000 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z BRIAN C WARREN JR 310 S ARTHUR ASHE BOULEVARD RICHMOND VA 23220 12991797 0 X WWW.SIGEP.ORG X 1902 VA BUILDING BALANCED LEADERS FOR THE WORLD'S COMMUNITIES 12 12 78 3185 0 76537 206569 17805 6625108 6941885 1017 11735 3450083 1375731 10282777 8347156 0 19400 0 0 2410553 2333965 0 0 0 6207873 5222536 8618426 7575901 1664351 771255 54140029 53603548 30199330 28572138 23940699 25031410 X SIGEP'S MISSION IS BUILDING BALANCED LEADERS FOR THE WORLD'S COMMUNITITES. SIGEP IS REDEFINING THE UNDERGRADUATE FRATERNITY EXPERIENCE WITH INNOVATIVE PROGRAMS THAT ELIMINATE PLEDGING AND SUBSTANCES IN FRATERNITY HOMES, FOCUSES RESOURCES ON THE PERSONAL AND PROFESSIONAL DEVELOPMENT OF ITS MEMBERS. 0 0 NATIONAL MEMBERSHIP FRATERNITY OF COLLEGE STUDENTS AND ALUMNI; 194 CHAPTERS AND APPROXIMATELY 360,000 MEMBERS AND ALUMNI. UNDER THE SINGLE MEMBER LLC, SENH PROVIDES LOANS, INCLUDING COLLECTING INTEREST, TO ALUMNI VOLUNTEER CORPORATIONS FOR HOUSES THAT OUR LOCAL CHAPTERS LIVE IN. IN ADDITION, PROVIDE MANAGEMENT FOR 11 CHAPTER HOUSES, INCLUDING COLLECTING RENTS AND PAYING EXPENSES FOR EACH OF THESE HOUSES. 0 0 0 0 0 0 0 0 0 1 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 1 1 0 0 1 59 0 1 78 1 1 1 0 0 0 0 1346479 0 0 0 0 X 12 12 0 0 0 0 1 1 1 1 1 0 1 1 0 1 1 1 1 1 1 1 0 VA X THE ORGANIZATION 8048239354 310 S ARTHUR ASHE BOULEVARD RICHMOND VA 23223 CHARLES E AMATO DIRECTOR 1.00 X 0 0 0 GREG PESTINGER DIRECTOR 1.00 X 0 0 0 BRADLEY C NAHRSTADT DIRECTOR 1.00 X 0 0 0 BRADY ALEXANDER DIRECTOR 1.00 X 0 0 0 DR REGINA HYATT DIRECTOR 1.00 X 0 0 0 GREG PIERSON DIRECTOR 1.00 X 0 0 0 DAVE CALERON DIRECTOR 1.00 X 0 0 0 MICHAEL A WOLBERT DIRECTOR 1.00 X 0 0 0 NATHAN CUNG DIRECTOR 1.00 X 0 0 0 VICTOR K WILSON GRAND SECRETARY 1.00 X X 0 0 0 BILLY D MADDALON GRAND PRESIDENT 1.00 X X 0 0 0 DANIEL W MCVEIGH GRAND TREASURER 1.00 X X 0 0 0 BRIAN C WARREN JR CHIEF EXECUTIVE OFFICER 40.00 2.00 X 283458 0 0 283458 0 0 1 0 1 0 0 17805 17805 MEMBERSHIP/ANNUAL DUES 900099 5213580 5213580 INTEREST ON CHAPTER LOANS 531390 880379 880379 MANAGEMENT FEE 900099 563551 563551 HOUSING LOAN FUND FEES 900099 284375 284375 6941885 11735 11735 180554 180554 3963903 4484987 -521084 -521084 -521084 149823 159654 -9831 -9831 OTHER REVENUE 900099 1726092 1726092 1726092 8347156 8137062 0 192289 19400 310707 1657799 202068 163391 12994 36000 37274 178530 11416 2009 603001 432238 935667 DIRECT RISK MANAGEMENT 1509144 SHARED SERVICES 480879 BAD DEBT 297749 SHARED SERVICE FEE 269136 416499 7575901 7461234 5631224 682444 774340 16128279 15942157 72557 22813 569671 560695 32741714 12294313 22217375 20447401 6629066 10055587 5585 5585 373818 163746 54140029 53603548 575479 668988 1248002 1341182 21421741 18780288 6954108 7781680 30199330 28572138 X 23940699 25031410 23940699 25031410 54140029 53603548 771255 319456 0 X 0 1 X 1 0 1912404 1912404 29274989 10889724 18385265 1136276 986794 149482 418045 417795 250 20447401 SELF-INSURANCE RESERVE 1835869 EQUITY MANAGEMENT FUNDS 2951776 FUNDS HELD FOR CHAPTERS 2208386 DUE TO AFFILIATES 703113 LEASE LIABILITY 82536 7781680 X PART X, LINE 2: SIGEP IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES AS A NONPROFIT ORGANIZATION UNDER SECTION 501(C)(7) OF THE INTERNAL REVENUE CODE ("IRC") AND THE TAX STATUTES OF THE COMMONWEALTH OF VIRGINIA. INCOME FROM CERTAIN ACTIVITIES NOT DIRECTLY RELATED TO THE FRATERNITY'S TAX-EXEMPT PURPOSES, PRINCIPALLY EARNINGS FROM INVESTMENTS, IS SUBJECT TO INCOME TAX. SENH IS A SINGLE-MEMBER LIMITED LIABILITY COMPANY THAT IS DISREGARDED AS A SEPARATE ENTITY FOR TAX PURPOSES. THE ACTIVITY OF SENH IS REPORTED ON THE TAX RETURN OF SIGEP. THE SIGEP LEAD FUND AND THE SIGMA PHI EPSILON EDUCATIONAL FOUNDATION ARE PART OF THE FRATERNITY AND ARE EXEMPT ENTITIES UNDER SECTION 501(C)(3) OF THE IRC. THE FRATERNITY HAS DETERMINED THAT IT DOES NOT HAVE ANY MATERIAL UNRECOGNIZED TAX BENEFITS OR OBLIGATIONS AS OF JUNE 30, 2023 AND 2022. 0 SCHOLARSHIPS 42 19400 X X X X 0 0 0 BRIAN C WARREN JR CHIEF EXECUTIVE OFFICER 283458 0 0 0 0 0 0 0 0 0 283458 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION ELECTS MEMBERS TO THE BOARD EVERY TWO YEARS AT CONCLAVE TO REPLACE BOARD MEMBERS WHOSE TERMS HAVE EXPIRED. FORM 990, PART VI, SECTION A, LINE 7A THE ORGANIZATION'S MEMBERS ELECT DIRECTORS TO THE BOARD EVERY TWO YEARS AT CONCLAVE FOR DIRECTORS WHOSE TERMS HAVE EXPIRED. EACH CHAPTER HAS A VOTING MEMBER, EACH DISTRICT GOVERNOR GETS A VOTE AND EACH BOARD MEMBER GETS A VOTE. FORM 990, PART VI, SECTION A, LINE 7B ANY CHANGES TO THE BYLAWS MUST BE APPROVED BY THE VOTING DELEGATES OF THE MEMBERSHIP AT CONCLAVE. FORM 990, PART VI, SECTION B, LINE 11B A COPY OF THE 990 IS PROVIDED TO THE GRAND TREASURER AND CHIEF EXECUTIVE OFFICER OF THE FRATERNITY FOR REVIEW BEFORE THE TAX RETURN IS FILED. THE 990 IS AVAILABLE FOR PUBLIC INSPECTION ON GUIDESTAR. FORM 990, PART VI, SECTION B, LINE 12C THE FRATERNITY REQUIRES ALL EMPLOYEES AND DIRECTORS TO SIGN A CONFLICT OF INTEREST DOCUMENT ANNUALLY. WHENEVER A CONFLICT ARISES, THE PERSON OF INTEREST MUST DISCLOSE THE CONFLICT TO THE FRATERNITY IMMEDIATELY. IN CASE OF A POTENTIAL CONFLICT, THAT PERSON WILL RECUSE HIMSELF/HERSELF FROM ALL DISCUSSION AND/OR VOTE. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION FOR THE CEO IS REVIEWED BY A THIRD PARTY CONSULTING FIRM WITH THE USE OF A COMPENSATION STUDY AND OTHER STUDIES. THE COMPENSATION IS COMPARED TO THE FORM 990 OF OTHER FRATERNITY ORGANIZATIONS. ONCE THE COMPENSATION IS DETERMINED, A WRITTEN EMPLOYMENT CONTRACT IS WRITTEN AND THE COMPENSATION IS APPROVED BY THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS ARE AVILABLE UPON REQUEST. SIG EP NATIONAL HOUSING LLC 310 S ARTHUR ASHE BOULEVARD RICHMOND VA 23223 263800266 TO OVERSEE AND ADMINISTER THE HOUSING ISSUES OF THE SIGMA PHI EPSILON FRAT VA N/A SIGEP LEAD FUND 310 S ARTHUR ASHE BOULEVARD RICHMOND VA 23223 462360689 PROMOTE CONDUCT & ATTITUDES CONDUCIVE TO GOOD MORALS AND CITIZENSHIP VA 501(C)(3) LINE 7 N/A 0 SIGMA PHI EPSILON EDUCATIONAL FOUNDATION 310 S ARTHUR ASHE BOULEVARD RICHMOND VA 23223 546053821 PROMOTE CONDUCT & ATTITUDES CONDUCIVE TO GOOD MORALS AND CITIZENSHIP VA 501(C)(3) LINE 7 N/A 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 SIGMA PHI EPSILON EDUCATION FOUNDATION C 17805 CASH SIGEP LEAD FUND P 148705 ALLOCATION OF TOTAL EXPENSE SIGMA PHI EPSILON EDUCATION FOUNDATION P 407177 ALLOCATION OF TOTAL EXPENSE