Civic Intelligence

Sigep Lead Fund

990 • Fiscal year 2021 • EIN 46-2360689

Jul 01, 2020 to Jun 30, 2021 • Filed on May 12, 2022

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

89th percentile

0.67x

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

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Liabilities / Revenue

88th percentile

1.14x

Higher debt load relative to revenue than 88% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Net Margin

26th percentile

0.0%

Higher net margin than 26% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Top Officer Pay

94th percentile

$276,716

Higher top officer pay than 94% of similar nonprofits.

Top officer pay equals 40.7% of source-year revenue.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Asset Growth

90th percentile

72%

Faster asset growth than 90% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Revenue Growth

2nd percentile

-76%

Faster revenue growth than 2% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Assets

Up

$1,149,039

Up $479,683 (+72%) from 2020

Net Assets

Flat

$377,063

Flat from 2020

Liabilities

Up

$771,976

Up $479,683 (+164%) from 2020

Revenue

Down

$679,761

Down $2,178,640 (-76%) from 2020

Expenses

Down

$679,761

Down $1,663,739 (-71%) from 2020

Net Income

Down

$0

Down $514,901 (-100%) from 2020

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

2021

Assets$1,149,039
Liabilities$771,976
Net Assets$377,063

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

2021

Revenue$679,761
Expenses$679,761
Net Income$0
Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
May 12, 2022
Return Version
2020v4.2
Gross Receipts
$679,761
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
Cash and Non-Interest-Bearing Accounts$194,074$549,625▲ $355,551
Land, Buildings, and Equipment, Net$474,187$476,352▲ $2,165
Prepaid Expenses and Deferred Charges$644$122,784▲ $122,140
Accounts Receivable$451$278▼ $173
Total Assets$669,356$1,149,039▲ $479,683
Liabilities
Tax Exempt Bond Liabilities$213,850$732,613▲ $518,763
Accounts Payable and Accrued Expenses$2,743$25,585▲ $22,842
Other Liabilities$75,700$13,778▼ $61,922
Total Liabilities$292,293$771,976▲ $479,683
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$377,063$377,063→ $0
Total Net Assets Fund Balance$377,063$377,063→ $0
Total Liabilities and Net Assets / Fund Balance$669,356$1,149,039▲ $479,683

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$476,351$470,944$947,295
Equipment$1$12,194$12,195
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Zac a GillmanDirectorFT-$92,857$92,857
Paul K AndersenDirectorFT-$77,860$77,860
Stacy NicodemusSecretaryFT$77,188-$77,188
Laura CurziDirectorFT$66,978-$66,978
Tim S Laboy-coparropaDirectorFT$52,317-$52,317
Alex W StepanekDirectorFT$18,317-$18,317

Board Members and Trustees

NameTitle
Brian Warren JrPresident
Matthew J WallaceDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$679,631
Program Service Revenue
$130
Investment Income
$0
Other Revenue
$0
All Other Contributions
$250,377
Change in Net Assets
$0

Audited Revenue Reconciliation

Revenue per Audited Statements
$679,761
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$108,088
Total Revenue per Audited Statements
$787,849
Total Revenue per Form 990
$679,761
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$451,545
Other Expenses$228,216
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$308,394$77,099-$385,493
Depreciation Depletion$172,483--$172,483
Other Employee Benefits$29,333$7,333-$36,666
Payroll Taxes$23,509$5,877-$29,386
Fees for Services Accounting-$13,250-$13,250
Office Expenses-$858-$858
Fees for Services Legal-$275-$275
Information Technology-$207-$207
Other Expenses$348$125-$125
Total Functional Expenses$536,473$143,288$0$679,761

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$787,849
Expenses per Audited Statements$679,761
Total Expenses per Form 990$679,761
Expenses Not Reported on Form 990$108,088
Expenses Not Reported on Financial Statements$0
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$13,778
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 35% controlled entity
No
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
2022-05-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Brian Warren
Formed
2013
Legal Domicile
Va
Voting Board Members
6
Independent Board Members
6
Employees
0
Volunteers
38

Preparer

Firm
Keiter Stephens Hurst Gary & Shreaves
Address
4401 DOMINION BLVD, GLEN ALLEN, VA 23060
Preparer
Virginia R Belcher
Phone
8047470000
Supplemental Narrative

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 sigep lead fund is part of the fraternity and is exempt entity 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, 2021 and 2020.

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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.
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IRS990/ProgSrvcAccomActy2Grp/Desc0CAREER COACHING: THE PROGRAM MATCHES AN UNDERGRADUATE MEMBER WITH AN ALUMNI CAREER COACH BASED ON THEIR FIELD OF INTEREST AND CAREER ASPIRATIONS. IT IS OPEN TO ALL UNDERGRADUATE MEMBERS AND COVERS ANY FIELD OR CAREER. IT PROVIDES TANGIBLE TOOLS FOR UNDERGRADUATES TO EXPAND THEIR CAREER HORIZONS AND MAKE CONNECTIONS.
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IRS990/ProgSrvcAccomActy3Grp/Desc0VIRGUAL PROGRAMMING: IN THE WAKE OF MASSIVE SHUT-DOWNS AND RESTRICTIONS TO IN-PERSON-PROGRAMMING, SIGEP PROVIDED VIRTUAL EDUCATION AND PROGRAMMING ACTIVITIES IN LIEU OF REGULAR EVENTS. VIRTUAL PROGRAMMING INCLUDED VIRTUAL RUCK LEADERSHIP INSTITUTE AND VIRTUAL VOLUNTEER EDUCATION. SIGEP LEVERAGED TECHNOLOGY TO PROVIDE A SUDDEN SHIFT PROGRAMMING TO MEMBERS AND ALUMNI VIA VIRTUAL PLATFORMS INCLUDING A VIRTUAL RUCK LEADERSHIP INSTITUTE - EXPLORING AND DEVELOPING LEADERSHIP SKILLS - AND VOLUNTEER EDUCATION TO RESPOND TO COVID-19.
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IRS990/PYSalariesCompEmpBnftPaidAmt0379413
IRS990/PYTotalExpensesAmt02343500
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt02858401
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt00
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RelatedOrganizationsAmt0429254
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0679631
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt01822586
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt02847847
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt01118526
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt01546873
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt08015463
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt02500
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt01000
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt05000
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt08500
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99890
IRS990ScheduleA/PublicSupportPY170Pct00.99840
IRS990ScheduleA/PublicSupportTotal170Amt08015463
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0679631
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt01822586
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt02847847
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt01118526
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt01546873
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt08015463
IRS990ScheduleA/TotalSupportAmt08023963
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/DonatedServicesAndUseFcltsAmt0108088
IRS990ScheduleD/DonatedServicesUseFcltsAmt0108088
IRS990ScheduleD/EquipmentGrp/BookValueAmt01
IRS990ScheduleD/EquipmentGrp/DepreciationAmt012194
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt012195
IRS990ScheduleD/ExpensesNotReportedAmt0108088
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0679761
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0476351
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0470944
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0947295
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt013778
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DUE TO AFFILIATES
IRS990ScheduleD/RevenueNotReportedAmt0108088
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0679761
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 SIGEP LEAD FUND IS PART OF THE FRATERNITY AND IS EXEMPT ENTITY 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, 2021 AND 2020.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0476352
IRS990ScheduleD/TotalExpensesPerForm990Amt0679761
IRS990ScheduleD/TotalLiabilityAmt013778
IRS990ScheduleD/TotalRevenuePerForm990Amt0679761
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0787849
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0787849
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/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt0276716
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/TotalCompensationRltdOrgsAmt0276716
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/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
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/PrimaryActivitiesTxt0SELECTIVE SOCIAL ORG. FOCUSED ON EDUCATIONAL & LEADERSHIP OPPORTUNTIES
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/LoansOrGuaranteesToOtherOrgInd01
IRS990ScheduleR/PaidEmployeesSharingInd01
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd01
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd01
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd01
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd01
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt0394997
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt1108088
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0FMV
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt1ALLOCATION OF COSTS
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0SIGMA PHI EPSILON EDUCATIONAL FOUNDATION
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt1SIGMA PHI EPSILON FRATERNITY
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0C
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt1Q
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00

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