2026-05-07T07:33:18-07:00 2025-06-30 990 2025-01-01 462071035 Alabama Beta Chapter of the Sigma Phi Epsilon Fraternity ALAB 8043531901 304 University Blvd Tuscaloosa AL 35401 Jake Kroner Vice President of Finance 8043531901 2026-05-05 1 Norman Klonowski CPA P02269573 5869426583 2026-05-05 X 2025 2025-03-06 01:10:19Z Preston Vaughan 304 University Blvd Tuscaloosa AL 35401 906294 0 X https://www.sigep.org X 1927 AL Social Club: Fraternity. 195 Members. 8 8 0 195 0 0 7585 3500 1683392 902794 0 0 -3000 -1750 1687977 904544 9085 8500 0 0 0 0 0 0 0 1663460 924100 1672545 932600 15432 -28056 52584 24528 0 0 52584 24528 SigEp was founded with the Cardinal Principles of Virtue, Diligence, and Brotherly Love. SigEp's mission is "Building Balanced Men", which is achieved through a commitment to sound mind and sound body. SigEp is committed to working with host institutions as a valued partner in higher education. SigEp complements a man's education by delivering a premier student experience in one of the most formative times of his life. 0 0 902794 Program service revenue consists of Membership Dues and Assessments. Such membership dues and assessments is primarily used for: Social Events and Gatherings, Member Education, Recruitment, Community Service, along with facilitating members' obligations for Occupancy and Meals. 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 3600 0 0 0 0 X 8 8 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 X Jake Kroner 8043531901 304 University Blvd Tuscaloosa AL 35401 X Cannon Bosarge President 20 0 X X 0 0 0 Russell Malone Vice President Programming 10 0 X X 0 0 0 Chase McCullough Vice President of Finance 10 0 X X 0 0 0 Johnathon McCormick Vice President of Operations 5 0 X X 0 0 0 Aaron McFarland Vice President of Communications 5 0 X X 0 0 0 Reid Patterson Vice President of Recruitment 5 0 X X 0 0 0 Jett Peterson Chaplain 5 0 X X 0 0 0 Hunter Stamm VP of Philanthropy 5 0 X X 0 0 0 Dylan Ayres Vice President of Member Development 5 0 X 0 0 0 Henry Glover VP of Learning Committee 5.00 0 X 0 0 0 Max Sweatman Secretary 5 0 X 0 0 0 0 0 0 0 0 0 0 0 0 0 3500 0 0 0 0 3500 Membership Dues and Assessments 813410 902794 902794 0 0 0 0 0 0 902794 0 0 0 0 0 3500 1750 -1750 0 -1750 0 904544 902794 0 -1750 5500 3000 0 0 0 0 0 0 0 0 0 0 21532 0 0 0 0 0 553 0 0 284710 0 0 0 0 38882 0 0 Chapter Operations 305395 Chapter Meal Plan 252478 Alumni Dues 11600 Inter-Fraternity Council Dues 8950 932600 0 0 0 52041 23985 543 543 52584 24528 0 0 X 0 0 0 0 52584 24528 52584 24528 52584 24528 -28056 0 0 0 0 0 X 0 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED Form 990, Part VI, Section A, Line 7a Other Persons: Alabama Chapter members have the ability to elect members to the governing body. Form 990, Part VI, Section A, Line 8b Any committee utilized act in accordance with governing body directives. Minutes are not taken at committee meetings. Form 990, Part VI, Section B, Line 11b The Form 990 is being prepared by a Certified Public Accountant (CPA) in conjunction with the VP of Finance of the Chapter. Once completed, the VP of Finance will review with selected members of the governing body. Form 990, Part VI, Section C, Line 19 No documents available to the public. We are requesting an abatement of any penalties or late filing fees for the late filing of Alabama Beta's TY25 (6/30/2025) Form 990, for "reasonable cause". We acknowledge and sincerely apologize for the late filing of our TY25 Form 990. The Alabama Beta Chapter is a tax-exempt organization operating under IRS Code Section 501c7. We are a college fraternity supported by dues paying members to provide an opportunity for members to commingle, engage in personal contact, pursue common goals, and aspirations. Our central organization (Signa Phi Epsilon Fraternity, Inc.) mandated that all chapters adopt a 6/30/XX year end. Consequently, we are filing a "short period" 990 to align with such directive. Unfortunately, the governance responsibilities of a college fraternity are extremely fluid due to officers continually being in transition annually due to graduation from school. The change in reporting period along with governance turnover, we believe are the primary reasons why the 990 is being filed late. Our new governance structure acted (completion/filing the tax return) as soon as we became aware of the specific 990 filing requirements with respect to a "short period" filing. Unfortunately, such corrective action was also protracted since our new governance structure had to familiarize itself with the detailed Form 990 informational filing requirements, aligning our historical financial information with the 990 requirements, along with an associated search for a Certified Professional Accountant (CPA) for 990 return preparation/assistance. Going forward, Alabama Beta intends to comply with all Form 990 filing requirements. Finally, I have designed procedures to ensure that future officer transition will include the Form 990 filing requirements and associated completion procedures. Again, I sincerely apologize and hope that you will consider the abatement of any penalties or late filing fees owed for "reasonable cause". I am willing to provide any clarifications that you may require. Sincerely, Jake Kroner, VP of Finance, Sigma Phi Epsilon Fraternity - Alabama Beta Chapter.