2025-02-10T12:24:16+00:00 2024-09-30 440160260 Forvis Mazars LLP 211 N Broadway Suite 600 St Louis MO 631022733 990 2023-10-01 720562589 SOCIETY OF INDEPENDENT GASOLINE MARKETERS OF AMERICA SOCI 7037097000 1330 BRADDOCK PLACE 501 ALEXANDRIA VA 22314 Mark Franz COO 2025-02-10 true true Kristen Hankins P01256574 3142315544 2025-02-10 2023 2025-03-06 01:10:19Z SIGMA SCOTT BERHANG 1330 BRADDOCK PLACE 501 ALEXANDRIA VA 22314 4916459 false X WWW.SIGMA.ORG X 1958 MO TO BENEFIT MEMBERS BY HELPING THEM IMPROVE THEIR ABILITY TO SUCCEED IN A FREE AND FULLY COMPETITIVE MARKET FOR TRANSPORTATION FUELS. 17 17 11 17 305913 0 0 0 4299219 4777941 66628 84638 67737 53880 4433584 4916459 0 0 0 0 1963798 1879871 0 0 0 2872390 3059571 4836188 4939442 -402604 -22983 2777152 3378433 2035092 2397718 742060 980715 FOUNDED IN 1958 AS THE SOCIETY OF INDEPENDENT GASOLINE MARKETERS OF AMERICA, SIGMA IS THE NATIONAL TRADE ASSOCIATION REPRESENTING THE MOST SUCCESSFUL, PROGRESSIVE, AND INNOVATIVE FUEL MARKETERS AND CHAIN RETAILERS IN THE U.S. LEADERSHIP OF THE ORGANIZATION IS PROVIDED BY VOLUNTEERS FROM SIGMA'S MEMBER COMPANIES, GIVING THE ASSOCIATION THE ADVANTAGE OF ADVICE FROM SOME OF THE MOST WELL RESPECTED ENTREPRENEURS IN THE NATION. SIGMA'S MISSION IS TO BENEFIT CONSUMERS AND MEMBERS BY ENSURING A FREE AND UNENCUMBERED ECONOMIC ENVIRONMENT FOR THE FULLY COMPETITIVE MARKETING OF TRANSPORTATION FUELS. SIGMA EXISTS TO: 1) ASSURE ACCESS TO AN ADEQUATE SUPPLY OF COMPETITIVELY PRICED PRODUCT, 2)ENHANCE MEMBERS' ABILITY TO COMPETE, 3)PROVIDE AN ENVIRONMENT FOR THE EXCHANGE OF IDEAS AND INFORMATION, ALONG WITH OPPORTUNITIES TO ESTABLISH BENEFICIAL RELATIONSHIPS BETWEEN MARKETERS, AND 4)TO BE THE LEGISLATIVE ADVOCATE FOR INDEPENDENT FUEL MARKETERS BEFORE CONGRESS AND THE ADMINISTRATION IN WASHINGTON, DC. false false PROGRAMS, CONFERENCES, PUBLICATIONS AND OTHER EDUCATIONAL MATERIALS ARE USED TO DISSEMINATE INFORMATION FOR THE MUTUAL BENEFIT OF MEMBERS, INDUSTRY, GOVERNMENT OFFICIALS, AND THE MONITORING PUBLIC. 0 false false false true false false false false false true false false false true false false true false false false false false false false false false false false true false false false false false false false false false false false true false false true 11 0 true 11 true true true false false false true true false false false X 17 17 false false false false true true false true true false false true true true true true true true false false VA X SIGMA 7037097000 1330 BRADDOCK PLACE SUITE 501 ALEXANDRIA VA 22314 DALE BOYETT PRESIDENT 4.0 0.5 X X 0 0 0 ERIN GRAZIOSI SECOND VICE PRESIDENT 4.0 0.5 X X 0 0 0 MATT PORTS FIRST VICE PRESIDENT 4.0 0.5 X X 0 0 0 RICHARD GUTTMAN IMMEDIATE PAST PRESIDENT 4.0 0.5 X X 0 0 0 ROBERT BOLLAR SECRETARY/TREASURER 4.0 0.5 X X 0 0 0 AJ SICCARDI DIRECTOR 2.0 0.0 X 0 0 0 ALISON SCHMIDT DIRECTOR 2.0 0.5 X 0 0 0 BILL GALLAGHER DIRECTOR 2.0 0.0 X 0 0 0 BRIAN YOUNG DIRECTOR 2.0 0.0 X 0 0 0 CHAD HOLLETT DIRECTOR 2.0 0.0 X 0 0 0 DIRK COOPER DIRECTOR 2.0 0.0 X 0 0 0 DONNA SANKER DIRECTOR 2.0 0.0 X 0 0 0 JEFF MANSFIELD DIRECTOR 2.0 0.0 X 0 0 0 KEVIN YEAGER DIRECTOR 2.0 0.0 X 0 0 0 LYNN WALLIS DIRECTOR 2.0 0.5 X 0 0 0 ROD VEAZEY III DIRECTOR 2.0 0.0 X 0 0 0 STEVEN HIGHTOWER II DIRECTOR 2.0 0.5 X 0 0 0 MARK FRANZ COO 40.0 1.0 X 247883 0 25779 RYAN MCNUTT PART-YEAR CEO 40.0 1.0 X 323784 0 26939 SCOTT BERHANG CEO (TERM BEGINNING 4/2024) 40.0 1.0 X 0 0 0 AMY RIDER DIRECTOR OF COMMUNICATIONS 40.0 2.0 X 113657 0 18676 BRIAN INGLIS DIRECTOR OF MEMBER SERVICES 40.0 2.0 X 121628 0 15500 CHERYL DECKER DIRECTOR OF MEETINGS AND EVENTS 40.0 2.0 X 116966 0 3500 KATIE PICARELLA VICE PRESIDENT OF MEMBERSHIP 40.0 2.0 X 145130 0 15574 MEREDITH JAMES VICE PRESIDENT OF SALES 40.0 2.0 X 177726 0 13422 1246774 0 119390 9 false true false NATSO Services 1330 Braddock Place Suite 501 Alexandria VA 22314 Government Affairs 500004 Creative Mill 420 52nd St Virginia Beach VA 23451 Event Services 137200 2 0 MEMBERSHIP DUES 813910 1820909 1820909 CONVENTION & CONFERENCE 611600 1267238 1267238 ADVERTISING 541800 1636367 1330454 305913 SHARED GROUP INCOME 611710 53427 53427 0 0 0 0 4777941 84638 84638 0 0 0 0 OTHER 900099 53880 53880 0 0 0 0 53880 4916459 4472028 305913 138518 0 0 0 0 630482 0 1082741 45668 14602 106378 0 251206 36538 518514 0 13921 47547 4616 89413 94540 0 32296 149211 0 1686217 0 0 3451 19906 IGM EXPENSES 102399 PAC ADMIN 9077 SHARED GROUP EXPENSES 719 0 4939442 167150 350014 0 11348 147103 73530 0 0 0 0 427180 233154 141001 92775 44242 48226 1991477 2537753 0 0 0 124408 2777152 3378433 196480 321079 1838612 1937107 0 0 0 139532 2035092 2397718 X 742060 980715 742060 980715 2777152 3378433 -22983 261638 0 X false true X true false false false true 1820908 300002 -1013244 -713242 364182 -1077424 0 9230 9230 51000 21359 29641 56514 49944 6570 24257 21472 2785 48226 OPERATING LEASE LIABILITY 139532 139532 5164176 261638 0 261638 4902538 13921 0 13921 4916459 4925521 0 0 4925521 13921 0 13921 4939442 Schedule D, Part X, Line 2 UNCERTAIN TAX POSITIONS THE SOCIETY IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(6) OF THE INTERNAL REVENUE CODE AND A SIMILAR PROVISION OF STATE LAW. HOWEVER, THE SOCIETY IS SUBJECT TO FEDERAL INCOME TAX ON ANY UNRELATED BUSINESS TAXABLE INCOME SUCH AS ADVERTISING. MANAGEMENT HAS EVALUATED THEIR INCOME TAX POSITIONS UNDER THE GUIDANCE INCLUDED IN ASC 740. BASED ON THEIR REVIEW, MANAGEMENT HAS NOT IDENTIFIED ANY MATERIAL UNCERTAIN TAX POSITIONS TO BE RECORDED OR DISCLOSED IN THE FINANCIAL STATEMENTS. X false false false RYAN MCNUTT PART-YEAR CEO 323604 0 0 0 180 0 19123 0 7816 0 350723 0 0 0 MARK FRANZ COO 237607 0 10000 0 276 0 14970 0 10809 0 273662 0 0 0 MEREDITH JAMES VICE PRESIDENT OF SALES 167546 0 10000 0 180 0 5322 0 8100 0 191148 0 0 0 KATIE PICARELLA VICE PRESIDENT OF MEMBERSHIP 135010 0 10000 0 120 0 8700 0 6874 0 160704 0 0 0 Form 990, Part VI, Line 6 Classes of members or stockholders THE ASSOCIATION HAS THREE CLASSES OF MEMBERS - REGULAR, ASSOCIATE, AND AUXILIARY. REGULAR MEMBERS ARE VOTING. ASSOCIATE AND AUXILIARY MEMBERS ARE NONVOTING. Form 990, Part VI, Line 7a Members or stockholders electing members of governing body REGULAR MEMBERS VOTE ON THE ELECTION OF OFFICERS AND DIRECTORS AS WELL AS CHANGES TO SIGMA'S ORGANIZATIONAL DOCUMENTS (ARTICLES OF INCORPORATION, BY-LAWS, ETC.) Form 990, Part VI, Line 11b Review of form 990 by governing body THE FORM 990 IS REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS PRIOR TO FILING. Form 990, Part VI, Line 12c Conflict of interest policy SIGMA HAS ALWAYS CONDUCTED AN ORIENTATION OF NEW BOARD MEMBERS (WHICH INCLUDES DISCUSSION AND DISCLOSURE OF ANY CONFLICTS OF INTEREST). ADDITIONALLY, THE CONFLICT OF INTEREST POLICY IS READ AT EVERY MEETING BY GENERAL COUNSEL AND PARTICIPANTS ARE REQUIRED TO DISCLOSE, IF APPLICABLE. Form 990, Part VI, Line 15a Process to establish compensation of top management official THE BOARD OF DIRECTORS REVIEWS AND APPROVES CEO COMPENSATION. Form 990, Part VI, Line 19 Required documents available to the public FORMS 1024 AND 990 ARE MADE AVAILABLE UPON REQUESTS. OTHER ORGANIZATIONAL DOCUMENTS ARE NOT AVAILABLE TO THE PUBLIC. SIGMA PAC 1330 BRADDOCK PLACE SUITE 501 ALEXANDRIA VA 22314 541212733 PAC VA 527 NA false FUEL FOUNDATION 1330 BRADDOCK PLACE SUITE 501 ALEXANDRIA VA 22314 460758331 FOUNDATION VA 501(c)(3) 7 SIGMA true false false false false false false false false false false false true true true true false true false false