2026-02-03T09:30:47+00:00 2025-09-30 440160260 Forvis Mazars LLP 211 N Broadway Suite 600 Saint Louis MO 631022733 990 2024-10-01 720562589 Society of Independent Gasoline Marketers of America SOCI 7037097000 1330 Braddock Place Suite 501 Alexandria VA 22314 Mark Franz COO 7037097000 2026-02-03 true true Troy Lindsey P01041237 3142315544 2026-02-03 2024 2025-03-06 01:10:19Z SIGMA SCOTT BERHANG 1330 Braddock Place Suite 501 Alexandria VA 22314 5047987 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 10 17 307739 0 0 0 4777941 4960577 84638 78620 53880 8790 4916459 5047987 0 0 0 0 1879871 1959356 0 0 0 3059571 2900777 4939442 4860133 -22983 187854 3378433 3576217 2397718 2309787 980715 1266430 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 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 false false false false true false false false false true 11 0 true 10 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 false true true true true true true true false false false VA X SIGMA 7037097000 1330 BRADDOCK PLACE SUITE 501 ALEXANDRIA VA 22314 AJ SICCARDI SECOND VICE PRESIDENT 4.0 0.5 X X 0 0 0 DALE BOYETT IMMEDIATE PAST PRESIDENT 4.0 0.5 X X 0 0 0 ERIN GRAZIOSI FIRST VICE PRESIDENT 4.0 0.5 X X 0 0 0 FRED SLOAN SECRETARY/TREASURER 4.0 0.5 X X 0 0 0 MATT PORTS PRESIDENT 4.0 0.5 X X 0 0 0 AMY RIDLEY DIRECTOR 4.0 0.5 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 DAVID LOVE DIRECTOR 4.0 0.5 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 MARK HARPER DIRECTOR 4.0 0.5 X 0 0 0 MICHAEL MANSFIELD JR DIRECTOR 4.0 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 TERRI BATEMAN DIRECTOR 4.0 0.5 X 0 0 0 MARK FRANZ COO 40.0 1.0 X 263174 0 28680 SCOTT BERHANG CEO 40.0 1.0 X 256171 0 6729 BRIAN INGLIS DIRECTOR OF MEMBER SERVICES 40.0 2.0 X 132995 0 17627 CHERYL DECKER DIRECTOR OF MEETINGS AND EVENTS 40.0 2.0 X 120299 0 3600 KATIE PICARELLA VICE PRESIDENT OF MEMBERSHIP 40.0 2.0 X 145130 0 16550 MEREDITH JAMES PT YR VICE PRESIDENT OF SALES 40.0 1.0 X 250435 0 18883 STEVEN WHEELOCK VICE PRESIDENT OF SALES 40.0 2.0 X 107605 0 16273 1275809 0 108342 7 false true false Horseshoe Strategies Dba FF&G LLC PO Box 15269 Washington DC 20003 Government Affairs 359517 NATSO Services 1330 Braddock Place Suite 501 Alexandria VA 22314 Government Affairs 267604 Creative Mill 420 52nd St Virginia Beach VA 23451 Event Services 221768 Portfire Events 2 Adams St Newburyport MA 01950 Event Services 105533 4 0 MEMBERSHIP DUES 813910 1915877 1915877 CONVENTION & CONFERENCE 611600 1216348 1216348 ADVERTISING 541800 1794452 1486713 307739 SHARED GROUP INCOME 611710 33900 33900 0 0 0 0 4960577 78620 78620 0 0 0 0 OTHER 900099 8790 8790 0 0 0 0 8790 5047987 4652838 307739 87410 0 645711 1064959 55962 87352 105372 292103 57283 558289 14649 6324 4021 121547 105652 32784 124386 1427101 3724 20364 IGM EXPENSES 114421 PAC ADMIN 16715 SHARED GROUP EXPENSES 1414 0 4860133 350014 119726 11348 25385 73530 55720 0 0 0 0 233154 492887 141001 96498 48226 44503 2537753 2739234 0 0 124408 98762 3378433 3576217 321079 249879 1937107 1947740 0 0 139532 112168 2397718 2309787 X 980715 1266430 980715 1266430 3378433 3576217 187854 97861 0 X false true true false false false true 1915876 364350 -1077424 -713074 383175 -1096249 0 9230 9230 51000 22666 28334 0 0 0 56514 51432 5082 24257 22400 1857 44503 Federal Income Taxes OPERATING LEASE LIABILITY 112168 112168 5131199 97861 0 97861 5033338 14649 0 14649 5047987 4845484 0 0 4845484 14649 0 14649 4860133 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 MARK FRANZ COO 229494 0 5000 0 28680 0 15900 0 12780 0 291854 0 0 0 SCOTT BERHANG CEO 207532 0 30000 0 18639 0 5400 0 1329 0 262900 0 0 0 KATIE PICARELLA VICE PRESIDENT OF MEMBERSHIP 119807 0 25323 0 0 0 8700 0 7850 0 161680 0 0 0 BRIAN INGLIS DIRECTOR OF MEMBER SERVICES 122995 0 10000 0 0 0 8100 0 9527 0 150622 0 0 0 MEREDITH JAMES PT YR VICE PRESIDENT OF SALES 187059 0 44494 0 18882 0 9356 0 9527 0 269318 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 false false false false false false false false false false false false true true true true false true false false