2025-04-30T12:58:13-05:00 2024-06-30 541631262 KEITER STEPHENS HURST GARY & SHREAVES 4401 DOMINION BLVD GLEN ALLEN VA 23060 990 2023-07-01 540379370 SIGMA PHI EPSILON FRATERNITY SIGM 8043531901 310 S ARTHUR ASHE BOULEVARD RICHMOND VA 23220 BRIAN WARREN CHIEF EXECUTIVE OFFICER 8043531901 2025-04-30 1 1 VIRGINIA R BELCHER P00421964 8047470000 2023 2025-03-06 01:10:19Z BRIAN C WARREN JR 310 S ARTHUR ASHE BOULEVARD RICHMOND VA 23220 13507083 0 X WWW.SIGEP.ORG X 1902 VA BUILDING BALANCED LEADERS FOR HE WORLD'S COMMUNITIES 13 13 79 3092 0 294779 17805 19124 6941885 7448522 11735 28215 1375731 -260624 8347156 7235237 19400 25250 0 0 2333965 2255320 0 0 0 5222536 5081440 7575901 7362010 771255 -126773 53603548 56920689 28572138 31446324 25031410 25474365 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; OVER 190 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 67 0 1 79 1 1 1 0 0 0 0 1345615 0 0 0 0 X 13 13 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 GREG PESTINGER DIRECTOR 1.00 X 0 0 0 DAVE CALERON DIRECTOR 1.00 X 0 0 0 MICHAEL WOLBERT DIRECTOR 1.00 X 0 0 0 SCOTT CARR DIRECTOR 1.00 X 0 0 0 DARRON TROBETSKY DIRECTOR 1.00 X 0 0 0 MICHAEL DUGGAN DIRECTOR 1.00 X 0 0 0 REGINA YOUNG HYATT DIRECTOR 1.00 X 0 0 0 THOMAS FRIDRICH DIRECTOR 1.00 X 0 0 0 MATTHEW CRABTREE DIRECTOR 1.00 X 0 0 0 BLAKE GIBNEY DIRECTOR 1.00 X 0 0 0 BRADLEY C NAHRSTADT GRAND PRESIDENT 1.00 X X 0 0 0 DANIEL W MCVEIGH GRAND TREASURER 1.00 X X 0 0 0 VICTOR K WILSON GRAND SECRETARY 1.00 X X 0 0 0 BRIAN C WARREN JR CHIEF EXECUTIVE OFFICER 40.00 2.00 X 333145 0 0 333145 0 0 1 0 1 0 0 19124 19124 MEMBERSHIP/ANNUAL DUES 900099 5371563 5371563 INTEREST ON CHAPTER LOANS 531390 1230420 1230420 MANAGEMENT FEE 900099 574264 574264 HOUSING LOAN FUND FEES 900099 272275 272275 7448522 28215 28215 220274 220274 5323383 6131597 -808214 -808214 -808214 22843 140249 -117406 -117406 OTHER REVENUE 900099 444722 444722 444722 7235237 6967624 0 248489 25250 357790 1476089 236079 185362 68405 37175 34055 9687 53616 4762 623460 440500 182302 OTHER EXPENSES 412376 DIRECT RISK MANAGEMENT 1924483 SHARED SERVICES 880926 MEMBERSHIP JOURNAL GRAN 132000 277693 7362010 5631224 6280980 774340 652692 15942157 20826445 22813 48104 560695 1007514 33131298 13377921 20447401 19753377 10055587 7824372 5585 5585 163746 521620 53603548 56920689 668988 1214586 1341182 1423021 18780288 20881250 7781680 7927467 28572138 31446324 X 25031410 25474365 25031410 25474365 53603548 56920689 -126773 569728 0 X 0 1 X 1 0 1912404 1912404 29651372 11964813 17686559 1164916 1010752 154164 402606 402356 250 19753377 SELF-INSURANCE RESERVE 1617990 EQUITY MANAGEMENT FUNDS 3589062 FUNDS HELD FOR CHAPTERS 2438619 DUE TO AFFILIATES 207257 LEASE LIABILITY 74539 7927467 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, 2024 AND 2023. 0 SCHOLARSHIPS 44 25250 X X X X 0 0 0 BRIAN C WARREN JR CHIEF EXECUTIVE OFFICER 333145 0 0 0 0 0 0 0 0 0 333145 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 CONFLICT OF INTEREST FORMS ARE COMPLETED EVERY TWO YEARS TO COINCIDE WITH BOARD ELECTIONS. FORM 990, PART VI, SECTION B, LINE 15 THE CEO'S PERFORMANCE AND COMPENSATION IS REVIEWED ANNUALLY BY THE BOARD'S EXECUTIVE COMMITTEE. INFORMATION FROM FORM 990 OF OTHER FRATERNAL ORGANIZATIONS ARE REFERENCED REGULARLY TO ASSESS THE APPROPRIATENESS AND COMPETITIVENESS OF THE CEO'S COMPENSATION. A WRITTEN EMPLOYMENT AGREEMENT BETWEEN THE CEO AND THE ORGANIZATION IS AGREED TO AND 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 1 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 SIGMA PHI EPSILON EDUCATION FOUNDATION C 19124 FMV SIGEP LEAD FUND P 329424 ALLOCATION OF TOTAL EXPENSE SIGMA PHI EPSILON EDUCATION FOUNDATION P 687501 ALLOCATION OF TOTAL EXPENSE SIGEP LEAD FUND B 487626 FMV