Civic Intelligence

Sigep Lead Fund

990 • Fiscal year 2017 • EIN 46-2360689

Jul 01, 2016 to Jun 30, 2017 • Filed on May 14, 2018

310 S BoulevardRichmond, VA 23220

(804) 612-1408

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

99th percentile

2.34x

Higher debt load relative to assets than 99% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

89th percentile

1.70x

Higher debt load relative to revenue than 89% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Net Margin

21st percentile

-9.2%

Higher net margin than 21% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

92nd percentile

$237,728

Higher top officer pay than 92% of similar nonprofits.

Top officer pay equals 15.4% of source-year revenue.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Asset Growth

9th percentile

-13%

Faster asset growth than 9% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

7th percentile

-36%

Faster revenue growth than 7% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Assets

Down

$1,119,673

Down $166,940 (-13%) from 2016

Net Assets

Down

-$1,495,968

Down $141,096 (-10%) from 2016

Liabilities

Down

$2,615,641

Down $25,844 (-1.0%) from 2016

Revenue

Down

$1,539,404

Down $868,677 (-36%) from 2016

Expenses

Down

$1,680,500

Down $1,439,389 (-46%) from 2016

Net Income

Up

-$141,096

Up $570,712 (+80%) from 2016

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$4.0M$2.0M$0-$2.0MAssets 2014: $120,475Liabilities 2014: $471,209Net Assets 2014: -$350,7342014Assets 2015: $456,512Liabilities 2015: $1,099,576Net Assets 2015: -$643,0642015Assets 2016: $1,286,613Liabilities 2016: $2,641,485Net Assets 2016: -$1,354,8722016Assets 2017: $1,119,673Liabilities 2017: $2,615,641Net Assets 2017: -$1,495,9682017Assets 2018: $1,394,211Liabilities 2018: $3,174,918Net Assets 2018: -$1,780,7072018Assets 2019: $1,633,816Liabilities 2019: $1,771,655Net Assets 2019: -$137,8392019Assets 2020: $669,356Liabilities 2020: $292,293Net Assets 2020: $377,0632020Assets 2021: $1,149,039Liabilities 2021: $771,976Net Assets 2021: $377,0632021Assets 2022: $671,828Liabilities 2022: $294,765Net Assets 2022: $377,0632022Assets 2023: $1,300,971Liabilities 2023: $923,908Net Assets 2023: $377,0632023Assets 2024: $705,153Liabilities 2024: $328,090Net Assets 2024: $377,0632024

Highlighted filing

2017

Assets$1,119,673
Liabilities$2,615,641
Net Assets-$1,495,968

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$4.0M$2.0M$0-$2.0MRevenue 2014: $2,265,525Expenses 2014: $2,616,259Net Income 2014: -$350,7342014Revenue 2015: $1,508,762Expenses 2015: $1,801,092Net Income 2015: -$292,3302015Revenue 2016: $2,408,081Expenses 2016: $3,119,889Net Income 2016: -$711,8082016Revenue 2017: $1,539,404Expenses 2017: $1,680,500Net Income 2017: -$141,0962017Revenue 2018: $2,319,943Expenses 2018: $2,604,682Net Income 2018: -$284,7392018Revenue 2019: $3,215,132Expenses 2019: $1,572,264Net Income 2019: $1,642,8682019Revenue 2020: $2,858,401Expenses 2020: $2,343,500Net Income 2020: $514,9012020Revenue 2021: $679,761Expenses 2021: $679,761Net Income 2021: $02021Revenue 2022: $2,162,713Expenses 2022: $2,162,713Net Income 2022: $02022Revenue 2023: $1,621,115Expenses 2023: $1,621,115Net Income 2023: $02023Revenue 2024: $3,375,788Expenses 2024: $3,375,788Net Income 2024: $02024

Highlighted filing

2017

Revenue$1,539,404
Expenses$1,680,500
Net Income-$141,096
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
May 14, 2018
Return Version
2016v3.0
Gross Receipts
$1,546,873
Mission and Program Overview

Mission

The organization will advance the mission of sigma phi epsilon fraternity of "building balanced men" by developing and providing educational programs that help prepare undergraduate men for success throughout and after college. Lead is an acronym for lifelong enrichment, achievement and development.

To provide members with the most relevant and impactful education to development into leaders both in and after college.

Balance Sheet Detail
LineBeginningEndChange
Assets
Prepaid Expenses and Deferred Charges$17,391$532,943▲ $515,552
Land, Buildings, and Equipment, Net$167,469$299,054▲ $131,585
Cash and Non-Interest-Bearing Accounts$12,841$282,264▲ $269,423
Accounts Receivable$18,526$5,412▼ $13,114
Total Assets$1,286,613$1,119,673▼ $166,940
Other Assets Total$1,070,386$0▼ $1,070,386
Liabilities
Other Liabilities$2,302,064$1,720,342▼ $581,722
Deferred Revenue$282,951$789,755▲ $506,804
Accounts Payable and Accrued Expenses$56,470$105,544▲ $49,074
Total Liabilities$2,641,485$2,615,641▼ $25,844
Net Assets / Fund Balance
Unrestricted Net Assets$-1,354,872$-1,495,968▼ $141,096
Total Net Assets Fund Balance$-1,354,872$-1,495,968▼ $141,096
Total Liabilities and Net Assets / Fund Balance$1,286,613$1,119,673▼ $166,940

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$299,054$16,801$315,855
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Julie RossTreasurer--$104,207$104,207
Kyle SuttonDirectorFT-$87,196$87,196
Stacy NicodemusSecretaryFT$63,831$9,076$72,907
Orman MessersmithDirectorFT$54,144$2,175$56,319
Riley LittleDirectorFT$49,826$2,789$52,615
Davis OrrDirectorFT$47,536$3,001$50,537
Laura CurziDirectorFT$42,970$6,954$49,924
Austin ChapmanDirectorFT$39,133$4,267$43,400
Gary LevineTreasurer--$10,000$10,000

Board Members and Trustees

NameTitle
Brian Warren JrPresident
Revenue and Support

Revenue Composition

Contributions and Grants
$1,180,221
Program Service Revenue
$366,652
Investment Income
$-7,469
Other Revenue
$0
Change in Net Assets
$-141,096
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,155,024
Salaries, Compensation, and Employee Benefits$525,476
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$325,702--$325,702
Travel$323,575--$323,575
Other Salaries and Wages$122,317--$122,317
Other Expenses$276,718$46,737-$46,737
Other Employee Benefits$44,089--$44,089
Payroll Taxes$33,368--$33,368
Fees for Services Accounting-$18,575-$18,575
Depreciation Depletion-$16,801-$16,801
Office Expenses-$16,476-$16,476
Occupancy-$16,147-$16,147
Advertising-$7,179-$7,179
Fees for Services Legal-$4,867-$4,867
Conferences and Meetings$1,375--$1,375
Information Technology-$694-$694
Total Functional Expenses$1,553,024$127,476$0$1,680,500
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Affiliates$1,720,342
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 7A

The number of directors may be increased or decreased from time to time by the board. The directors shall be selected by the board of directors of the sigma phi epsilon fraternity for terms of three (3) years each. No director shall be permitted to serve more than two (2) consecutive terms.

Form 990, Part VI, Section B, Line 11B

The treasurer of the organization will review the tax return.

Form 990, Part VI, Section B, Line 12C

The organization follows the conflict of interest policy set forth by sigma phi epsilon fraternity. Organization members must file a disclosure listing conflicts of interest at the beginning of their service, and annually. When a conflict of interest arises, the staff must withdraw from the decision-making process.

Form 990, Part VI, Section B, Line 15

Sigep lead fund has no full-time employees. All personnel in support of the fund are employees of the sigma phi epsilon fraternity, a related organization, and are subject to the compensation policies of the fraternity.

Form 990, Part VI, Section C, Line 19

The organization makes its financial statements, governing documents and conflict of interest policy available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Sigep Lead Fund
EIN
46-2360689
Phone
8046121408
Address
310 S BOULEVARD, RICHMOND, VA 23220

Signing Officer

Name
Brian Warren
Title
Chief Executive Officer
Phone
8046121408
Signed
2018-05-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Brian Warren
Formed
2013
Legal Domicile
Va
Voting Board Members
10
Independent Board Members
2
Employees
0
Volunteers
677

Preparer

Firm
Keiterstephenshurstgary & Shreavespc
Address
4401 DOMINION BLVD, GLEN ALLEN, VA 23060
Preparer
Virginia R Belcher
Phone
8047470000
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

The audit commitee reviews and approves all audits. Every 3-5 years requests for proposals are sent out for the audit work.

Financial Statement Notes

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. The fraternity has determined that it does not have any material unrecognized tax benefits or obligations as of june 30, 2017 and 2016. The sigep lead fund is part of the fraternity and is exempt entity under section 501(c)(3) of the irc.

Raw XML AppendixShowing 400 of 499 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt056470
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0105544
IRS990/AccountsReceivableGrp/BOYAmt018526
IRS990/AccountsReceivableGrp/EOYAmt05412
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0TO PROVIDE MEMBERS WITH THE MOST RELEVANT AND IMPACTFUL EDUCATION TO DEVELOPMENT INTO LEADERS BOTH IN AND AFTER COLLEGE.
IRS990/AdvertisingGrp/ManagementAndGeneralAmt07179
IRS990/AdvertisingGrp/TotalAmt07179
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/AuditCommitteeInd01
IRS990/BackupWthldComplianceInd01
IRS990/BooksInCareOfDetail/PersonNm0GARY HUFF
IRS990/BooksInCareOfDetail/PhoneNum08043531901
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0310 S BOULEVARD
IRS990/BooksInCareOfDetail/USAddress/CityNm0RICHMOND
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0VA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd023220
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOfficerEntInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt012841
IRS990/CashNonInterestBearingGrp/EOYAmt0282264
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt0325702
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0325702
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd01
IRS990/CompensationProcessOtherInd01
IRS990/ConferencesMeetingsGrp/ProgramServicesAmt01375
IRS990/ConferencesMeetingsGrp/TotalAmt01375
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd01
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt01180221
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt0-7469
IRS990/CYOtherExpensesAmt01155024
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt0366652
IRS990/CYRevenuesLessExpensesAmt0-141096
IRS990/CYSalariesCompEmpBnftPaidAmt0525476
IRS990/CYTotalExpensesAmt01680500
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt01539404
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DeferredRevenueGrp/BOYAmt0282951
IRS990/DeferredRevenueGrp/EOYAmt0789755
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt016801
IRS990/DepreciationDepletionGrp/TotalAmt016801
IRS990/Desc0BALANCED MAN PROGRAM: THIS PROGRAM IS AVAILABLE TO ALL FRATERNITY MEMBERS AND IS EXACTLY WHAT UNDERGRADUATE MEN NEED - A CONTINUOUS DEVELOPMENT EXPERIENCE FOCUSED ON SCHOLARSHIP, LEADERSHIP AND LIFE SKILLS THAT COMPLIMENT A UNIVERSITY'S CLASSROOM CURRICULUM.
IRS990/DescribedInSection501c3Ind01
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd01
IRS990/DonorAdvisedFundInd00
IRS990/ElectionOfBoardMembersInd01
IRS990/EmployeeCnt00
IRS990/EngagedInExcessBenefitTransInd00
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt018575
IRS990/FeesForServicesAccountingGrp/TotalAmt018575
IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt04867
IRS990/FeesForServicesLegalGrp/TotalAmt04867
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt040.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt140.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt240.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt040.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt140.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt240.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt340.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt440.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt52.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt62.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt740.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt840.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt92.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd8X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd9X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt04267
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt12175
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt26954
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt32789
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt43001
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt518728
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt79076
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt89322
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt914863
IRS990/Form990PartVIISectionAGrp/PersonNm0AUSTIN CHAPMAN
IRS990/Form990PartVIISectionAGrp/PersonNm1ORMAN MESSERSMITH
IRS990/Form990PartVIISectionAGrp/PersonNm2LAURA CURZI
IRS990/Form990PartVIISectionAGrp/PersonNm3RILEY LITTLE
IRS990/Form990PartVIISectionAGrp/PersonNm4DAVIS ORR
IRS990/Form990PartVIISectionAGrp/PersonNm5BRIAN WARREN JR
IRS990/Form990PartVIISectionAGrp/PersonNm6GARY LEVINE
IRS990/Form990PartVIISectionAGrp/PersonNm7STACY NICODEMUS
IRS990/Form990PartVIISectionAGrp/PersonNm8KYLE SUTTON
IRS990/Form990PartVIISectionAGrp/PersonNm9JULIE ROSS
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt039133
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt154144
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt242970
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt349826
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt447536
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt763831
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt5219000
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt610000
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt877874
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt989344
IRS990/Form990PartVIISectionAGrp/TitleTxt0DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt6TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt7SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9TREASURER
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr02013
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/ConsolidatedBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GainOrLossGrp/OtherAmt0-7469
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt010
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt01546873
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt02
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt0694
IRS990/InformationTechnologyGrp/TotalAmt0694
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt01
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt016801
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0167469
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0299054
IRS990/LandBldgEquipCostOrOtherBssAmt0315855
IRS990/LegalDomicileStateCd0VA
IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt07469
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0THE ORGANIZATION WILL ADVANCE THE MISSION OF SIGMA PHI EPSILON FRATERNITY OF "BUILDING BALANCED MEN" BY DEVELOPING AND PROVIDING EDUCATIONAL PROGRAMS THAT HELP PREPARE UNDERGRADUATE MEN FOR SUCCESS THROUGHOUT AND AFTER COLLEGE. LEAD IS AN ACRONYM FOR LIFELONG ENRICHMENT, ACHIEVEMENT AND DEVELOPMENT.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0-1354872
IRS990/NetAssetsOrFundBalancesEOYAmt0-1495968
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt0-7469
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0-7469
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt016147
IRS990/OccupancyGrp/TotalAmt016147
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt016476
IRS990/OfficeExpensesGrp/TotalAmt016476
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt01070386
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt044089
IRS990/OtherEmployeeBenefitsGrp/TotalAmt044089
IRS990/OtherExpensesGrp/Desc0SPECIAL EVENTS
IRS990/OtherExpensesGrp/Desc1PROGRAM & ACTIVITIES
IRS990/OtherExpensesGrp/Desc2DUES & SUBSCRIPTIONS
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt046737
IRS990/OtherExpensesGrp/ProgramServicesAmt0425880
IRS990/OtherExpensesGrp/ProgramServicesAmt1276718
IRS990/OtherExpensesGrp/TotalAmt0425880
IRS990/OtherExpensesGrp/TotalAmt1276718
IRS990/OtherExpensesGrp/TotalAmt246737
IRS990/OtherLiabilitiesGrp/BOYAmt02302064
IRS990/OtherLiabilitiesGrp/EOYAmt01720342
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0122317
IRS990/OtherSalariesAndWagesGrp/TotalAmt0122317
IRS990/OtherWebsiteInd0X
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/ProgramServicesAmt033368
IRS990/PayrollTaxesGrp/TotalAmt033368
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt017391
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0532943
IRS990/PrincipalOfficerNm0BRIAN WARREN
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/BusinessCd2900099
IRS990/ProgramServiceRevenueGrp/BusinessCd3900099
IRS990/ProgramServiceRevenueGrp/Desc0REG. FEES-CHAPTER
IRS990/ProgramServiceRevenueGrp/Desc1REG. FEES-ADD'L UNDERG
IRS990/ProgramServiceRevenueGrp/Desc2REG. FEES-ALUMNI
IRS990/ProgramServiceRevenueGrp/Desc3OTHER FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0199705
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1135089
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt229626
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt32232
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0199705
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1135089
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt229626
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt32232
IRS990/ProgSrvcAccomActy2Grp/Desc0CARLSON LEADERSHIP ACADEMY: THESE ARE FIVE REGIONAL WEEKEND CONFERENCES THAT FOCUS ON EFFECTIVE CHAPTER LEADERSHIP, TEAM BUILDING AND GOAL SETTING.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt01553024
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0359183
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt01231199
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt02749654
IRS990/PYOtherRevenueAmt05000
IRS990/PYProgramServiceRevenueAmt01171882
IRS990/PYRevenuesLessExpensesAmt0-711808
IRS990/PYSalariesCompEmpBnftPaidAmt0370235
IRS990/PYTotalExpensesAmt03119889
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt02408081
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0-141096
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RelatedOrganizationsAmt01180221
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990ScheduleA/First5Years170Ind0X
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt01546873
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt01231199
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt01137447
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt01000000
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt04915519
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt05000
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt03005
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt08005
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportTotal170Amt04915519
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt01546873
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt01231199
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt01137447
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt01000000
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt04915519
IRS990ScheduleA/TotalSupportAmt04923524
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt0299054
IRS990ScheduleD/EquipmentGrp/DepreciationAmt016801
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0315855
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01720342
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DUE TO AFFILIATES
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0SIGEP 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. THE FRATERNITY HAS DETERMINED THAT IT DOES NOT HAVE ANY MATERIAL UNRECOGNIZED TAX BENEFITS OR OBLIGATIONS AS OF JUNE 30, 2017 AND 2016. THE SIGEP LEAD FUND IS PART OF THE FRATERNITY AND IS EXEMPT ENTITY UNDER SECTION 501(C)(3) OF THE IRC.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0299054
IRS990ScheduleD/TotalLiabilityAmt01720342
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/CompensationSurveyInd0X
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/Form990OfOtherOrganizationsInd0X
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt030000
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt0189000
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0BRIAN WARREN JR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0PRESIDENT
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt0219000
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990ScheduleJ/WrittenEmploymentContractInd0X
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE NUMBER OF DIRECTORS MAY BE INCREASED OR DECREASED FROM TIME TO TIME BY THE BOARD. THE DIRECTORS SHALL BE SELECTED BY THE BOARD OF DIRECTORS OF THE SIGMA PHI EPSILON FRATERNITY FOR TERMS OF THREE (3) YEARS EACH. NO DIRECTOR SHALL BE PERMITTED TO SERVE MORE THAN TWO (2) CONSECUTIVE TERMS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE TREASURER OF THE ORGANIZATION WILL REVIEW THE TAX RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION FOLLOWS THE CONFLICT OF INTEREST POLICY SET FORTH BY SIGMA PHI EPSILON FRATERNITY. ORGANIZATION MEMBERS MUST FILE A DISCLOSURE LISTING CONFLICTS OF INTEREST AT THE BEGINNING OF THEIR SERVICE, AND ANNUALLY. WHEN A CONFLICT OF INTEREST ARISES, THE STAFF MUST WITHDRAW FROM THE DECISION-MAKING PROCESS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3SIGEP LEAD FUND HAS NO FULL-TIME EMPLOYEES. ALL PERSONNEL IN SUPPORT OF THE FUND ARE EMPLOYEES OF THE SIGMA PHI EPSILON FRATERNITY, A RELATED ORGANIZATION, AND ARE SUBJECT TO THE COMPENSATION POLICIES OF THE FRATERNITY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION MAKES ITS FINANCIAL STATEMENTS, GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE AUDIT COMMITEE REVIEWS AND APPROVES ALL AUDITS. EVERY 3-5 YEARS REQUESTS FOR PROPOSALS ARE SENT OUT FOR THE AUDIT WORK.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XII, LINE 2C:
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd01
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd10
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd1N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0SIGMA PHI EPSILON FRATERNITY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1SIGMA PHI EPSILON EDUCATIONAL FOUNDATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0540379370
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN1263800266
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(7)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt1501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0VA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd1VA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0SOCIAL CLUB THAT FOCUSES ON EDUCATIONAL AND LEADERSHIP OPPORTUNITIES
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt1RAISE MONEY TO DELIVER EDUCATIONAL & LEADERSHIP PROGRAMS TO SIGEP FRATERNITY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0LINE 7
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0310 S BOULEVARD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt1310 S BOULEVARD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0RICHMOND
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm1RICHMOND
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0VA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd1VA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd023220
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd123220
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd01
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd01
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd01
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd01

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings