Civic Intelligence

Sigma Phi Epsilon Fraternity Inc

990 • Fiscal year 2018 • EIN 54-0379370

Jul 01, 2017 to Jun 30, 2018 • Filed on May 14, 2019

Organization ProfileWWW.SIGEP.ORG

View Organization Page

310 S BoulevardRichmond, VA 23220

(804) 353-1901

Siviq Scores

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

Liabilities / Assets

80th percentile

0.67x

Higher debt load relative to assets than 80% of similar nonprofits.

2018 filings • $50M-$100M nonprofits • Source year 2018

Liabilities / Revenue

89th percentile

4.71x

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

2018 filings • $50M-$100M nonprofits • Source year 2018

Net Margin

35th percentile

0.8%

Higher net margin than 35% of similar nonprofits.

2018 filings • $50M-$100M nonprofits • Source year 2018

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2018

Asset Growth

88th percentile

19%

Faster asset growth than 88% of similar nonprofits.

2018 filings • $50M-$100M nonprofits • Annualized from 2017 to 2018

Revenue Growth

68th percentile

11%

Faster revenue growth than 68% of similar nonprofits.

2018 filings • $50M-$100M nonprofits • Annualized from 2017 to 2018

Balance Sheet
Liabilities / Assets80th percentile

Assets

Up

$71,490,605

Up $11,592,931 (+19%) from 2017

Net Assets

Up

$23,812,342

Up $3,169,249 (+15%) from 2017

Liabilities

Up

$47,678,263

Up $8,423,682 (+21%) from 2017

Revenue And Expenses
Liabilities / Revenue89th percentileNet Margin35th percentile

Revenue

Up

$10,122,836

Up $1,033,870 (+11%) from 2017

Expenses

Up

$10,038,585

Up $1,594,579 (+19%) from 2017

Net Income

Down

$84,251

Down $560,709 (-87%) from 2017

Historical Trend

Balance Sheet Trend

Asset Growth88th percentile

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

$80M$60M$40M$20M$0Assets 2011: $46,900,100Liabilities 2011: $32,860,635Net Assets 2011: $14,039,4652011Assets 2012: $46,475,660Liabilities 2012: $32,191,376Net Assets 2012: $14,284,2842012Assets 2013: $50,015,840Liabilities 2013: $33,870,420Net Assets 2013: $16,145,4202013Assets 2014: $52,005,245Liabilities 2014: $34,864,658Net Assets 2014: $17,140,5872014Assets 2015: $54,576,336Liabilities 2015: $35,844,842Net Assets 2015: $18,731,4942015Assets 2016: $52,182,929Liabilities 2016: $33,098,646Net Assets 2016: $19,084,2832016Assets 2017: $59,897,674Liabilities 2017: $39,254,581Net Assets 2017: $20,643,0932017Assets 2018: $71,490,605Liabilities 2018: $47,678,263Net Assets 2018: $23,812,3422018Assets 2019: $67,920,353Liabilities 2019: $45,266,141Net Assets 2019: $22,654,2122019Assets 2020: $62,963,111Liabilities 2020: $42,062,154Net Assets 2020: $20,900,9572020Assets 2021: $70,284,165Liabilities 2021: $47,495,636Net Assets 2021: $22,788,5292021Assets 2022: $54,140,029Liabilities 2022: $30,199,330Net Assets 2022: $23,940,6992022Assets 2023: $53,603,548Liabilities 2023: $28,572,138Net Assets 2023: $25,031,4102023Assets 2024: $56,920,689Liabilities 2024: $31,446,324Net Assets 2024: $25,474,3652024

Highlighted filing

2018

Assets$71,490,605
Liabilities$47,678,263
Net Assets$23,812,342
Open 2018 Filing

Operations Trend

Revenue Growth68th percentile

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

$15M$10M$5.0M$0-$5.0MRevenue 2011: $10,914,518Expenses 2011: $9,487,642Net Income 2011: $1,426,8762011Revenue 2012: $10,915,183Expenses 2012: $10,209,192Net Income 2012: $705,9912012Revenue 2013: $11,137,216Expenses 2013: $9,562,562Net Income 2013: $1,574,6542013Revenue 2014: $9,700,010Expenses 2014: $9,017,581Net Income 2014: $682,4292014Revenue 2015: $11,193,403Expenses 2015: $9,904,110Net Income 2015: $1,289,2932015Revenue 2016: $10,621,383Expenses 2016: $10,485,273Net Income 2016: $136,1102016Revenue 2017: $9,088,966Expenses 2017: $8,444,006Net Income 2017: $644,9602017Revenue 2018: $10,122,836Expenses 2018: $10,038,585Net Income 2018: $84,2512018Revenue 2019: $10,954,461Expenses 2019: $12,124,231Net Income 2019: -$1,169,7702019Revenue 2020: $10,480,875Expenses 2020: $12,200,331Net Income 2020: -$1,719,4562020Revenue 2021: $7,894,444Expenses 2021: $7,973,017Net Income 2021: -$78,5732021Revenue 2022: $10,282,777Expenses 2022: $8,618,426Net Income 2022: $1,664,3512022Revenue 2023: $8,347,156Expenses 2023: $7,575,901Net Income 2023: $771,2552023Revenue 2024: $7,235,237Expenses 2024: $7,362,010Net Income 2024: -$126,7732024

Highlighted filing

2018

Revenue$10,122,836
Expenses$10,038,585
Net Income$84,251
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
May 14, 2019
Return Version
2017v2.3
Gross Receipts
$13,405,774
Mission and Program Overview

Mission

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.

The largest male fraternity on u.s. Campuses. Our mission is building balanced men.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$21,134,575$23,765,774▲ $2,631,199
Investments in Publicly Traded Securities$20,744,221$21,203,316▲ $459,095
Other Notes and Loans Receivable, Net$13,473,712$14,826,908▲ $1,353,196
Cash and Non-Interest-Bearing Accounts$5,376,917$4,613,388▼ $763,529
Accounts Receivable$306,015$794,024▲ $488,009
Prepaid Expenses and Deferred Charges$330,598$441,819▲ $111,221
Inventories for Sale or Use$15,025--
Intangible Assets$5,585$5,585→ $0
Total Assets$65,683,599$71,490,605▲ $5,807,006
Other Assets Total$4,296,951$5,839,791▲ $1,542,840
Liabilities
Mortgage Notes Payable Secured by Investment Property$20,337,595$23,753,937▲ $3,416,342
Other Liabilities$20,312,407$22,119,517▲ $1,807,110
Deferred Revenue$1,061,937$1,148,512▲ $86,575
Accounts Payable and Accrued Expenses$507,074$656,297▲ $149,223
Total Liabilities$42,219,013$47,678,263▲ $5,459,250
Net Assets / Fund Balance
Unrestricted Net Assets$23,464,586$23,812,342▲ $347,756
Total Net Assets Fund Balance$23,464,586$23,812,342▲ $347,756
Total Liabilities and Net Assets / Fund Balance$65,683,599$71,490,605▲ $5,807,006

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$21,577,528$6,160,341$27,737,869
Land$1,884,348-$1,884,348
Other Land Buildings$115,590$1,320,699$1,436,289
Equipment$188,308$581,254$769,562
Other Assets Org$1,974,633--
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseTotal
Brian C Warren JrChief Executive OfficerFT$207,885$207,885

Board Members and Trustees

NameTitle
Christopher L BittmanGrand President
Bradley C NahrstadtDirector
Bruce W AndersonDirector
Charles E AmatoDirector
Dr Amy HechtDirector
Garry C KiefDirector
Thomas B JelkeDirector
Victor K WilsonDirector
Benhamin PavichStudent Director
Jacob WestStudent Director
Kyle ClarkStudent Director
Billy D MaddalonGrand Secretary
Daniel W McveighGrand Treasurer
Gary LevineTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$304,528
Program Service Revenue
$7,970,508
Investment Income
$342,822
Other Revenue
$1,504,978
All Other Contributions
$72,977
Change in Net Assets
$84,251
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$7,313,494
Salaries, Compensation, and Employee Benefits$2,725,091
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$2,725,091
Occupancy---$1,512,799
Interest---$970,669
Travel---$670,197
All Other Expenses---$318,930
Other Expenses---$166,064
Fees for Services Other---$162,847
Fees for Services Legal---$49,008
Fees for Services Accounting---$40,059
Advertising---$3,482
Total Functional Expenses$0$0$0$10,038,585
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
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Funds Held for Chapters$16,310,197
Equipment Management Funds$3,354,357
Self-insurance Reserve$2,147,873
Due to Affiliates$307,090
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
Yes
Management duties delegated
No

Governance Explanations

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 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 fraternity requires all employees and directors to sign a conflict of interest document annually. Whenever a conflict arises, the person of interest must disclose the conflict to the fraternity immediately. In case of a potential conflict, that person will recuse himself/herself from all discussion and/or vote.”

Form 990, Part VI, Section B, Line 15

“Compensation for the executive director is reviewed by a third party consulting firm with the use of a compensation study and other studies. The compensation is compared to the form 990 of other fraternity organizations. Once the compensation is determined, a written employment contract is written and the compensation is approved by the board of directors.”

Form 990, Part VI, Section C, Line 19

“Governing documents are avilable upon request.”

Filing and Contact Details

Filer

Filer Name
Sigma Phi Epsilon Fraternity
EIN
54-0379370
Phone
8043531901
Address
310 S BOULEVARD, RICHMOND, VA 23220

Signing Officer

Name
Brian Warren
Title
Chief Executive Officer
Phone
8043531901
Signed
2019-05-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Brian C Warren Jr
Formed
1902
Legal Domicile
Va
Voting Board Members
12
Independent Board Members
12
Employees
76
Volunteers
3,044

Preparer

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

Additional Explanations

Beginning Balance Sheet

“The june 30, 2017 consolidated audited financial statements were adjusted for changes to the sig ep national housing llc audited financial statements. The beginning balance sheets accounts have been adjusted by the folllowing amounts: loans receivable ($286,824), rental property, net $4,068,116, other assets $1,974,633, notes payable ($2,964,432) and unrestricted fund balance $2,821,493.”

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. 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, 2018 and 2017.”

PART XI, LINE 2D - OTHER ADJUSTMENTS:

“Rental expense netted against rental income”

PART XII, LINE 2D - OTHER ADJUSTMENTS:

“Rental expenses netted against rental income”

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

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IRS990/GrossRentsGrp/RealAmt04189623
IRS990/GrossSalesOfInventoryAmt0478
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt012
IRS990/IndivRcvdGreaterThan100KCnt01
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXInd0X
IRS990/InitiationFeesAndCapContriAmt01560200
IRS990/IntangibleAssetsGrp/BOYAmt05585
IRS990/IntangibleAssetsGrp/EOYAmt05585
IRS990/InterestGrp/TotalAmt0970669
IRS990/InventoriesForSaleOrUseGrp/BOYAmt015025
IRS990/InvestmentIncomeGrp/ExclusionAmt0274995
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0274995
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt020744221
IRS990/InvestmentsPubTradedSecGrp/EOYAmt021203316
IRS990/IRPDocumentCnt051
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt08062294
IRS990/LandBldgEquipBasisNetGrp/BOYAmt021134575
IRS990/LandBldgEquipBasisNetGrp/EOYAmt023765774
IRS990/LandBldgEquipCostOrOtherBssAmt031828068
IRS990/LegalDomicileStateCd0VA
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt00
IRS990/LessRentalExpensesGrp/RealAmt03282938
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd01
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0THE PURPOSE OF THE ORGANIZATION SHALL BE TO CREATE AND ENCOURAGE THE PERPETUATION OF FRIENDSHIP AMONG ITS MEMBERS; TO DEVELOP, STRENGTHEN AND MAINTAIN A HIGH MORAL CHARACTER AMONG ITS MEMBERS, TO INCULCATE IN ITS MEMBERS THOSE HIGH MORAL PRINCIPLES WHICH ARE ESSENTIAL IN THE PROPER DISCHARGE OF DUTIES WHICH NATURALLY DEVOLVE UPON AN INDIVIDUAL MEMBER AS A MEMBER OF SOCIETY, TO PROMOTE THE FORMATION OF SUCH RELATIONSHIPS AMONG ITS MEMBERS AS WILL RESULT IN THE HIGHEST DEGREE OF HAPPINESS OF ITS MEMBERS; TO INDUCE AND ENCOURAGE AMONG ITS MEMBERS WORK ALONG SCHOLASTIC, ATHLETIC AND SOCIAL LINES AND TO CREATE AND FOSTER SUCH SENTIMENTS TO THE UPBUILDING OF A PURE AND NOBLE MANHOOD; AND TO IMPRESS UPON ITS MEMBERS THE TRUE SIGNIFICANCE OF FRATERNAL RELATIONSHIP.IN ADDITION, THE FRATERNITY IS THE SOLE MEMBER OF SIG EP NATIONAL HOUSING, LLC (SENH), WHICH IS DESIGNED TO ASSIST LOCAL ALUMNI & VOLUNTEER CORPORATIONS IN THE MAINTENANCE, MANAGEMENT, AND PURCHASE OF CHAPTER FACILITIES.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt020337595
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt023753937
IRS990/NetAssetsOrFundBalancesBOYAmt023464586
IRS990/NetAssetsOrFundBalancesEOYAmt023812342
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt067827
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt067827
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt0478
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt0478
IRS990/NetRentalIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt0906685
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt0906685
IRS990/NetUnrelatedBusTxblIncmAmt0190397
IRS990/NetUnrlzdGainsLossesInvstAmt0263505
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/TotalAmt01512799
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt04296951
IRS990/OtherAssetsTotalGrp/EOYAmt05839791
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0DIRECT RISK MANAGEMENT
IRS990/OtherExpensesGrp/Desc1SHARED SERVICE S
IRS990/OtherExpensesGrp/Desc2SHARED SERVICE FEE
IRS990/OtherExpensesGrp/Desc3DUES AND SUBCRIPTIONS
IRS990/OtherExpensesGrp/TotalAmt01652282
IRS990/OtherExpensesGrp/TotalAmt1977410
IRS990/OtherExpensesGrp/TotalAmt2789747
IRS990/OtherExpensesGrp/TotalAmt3166064
IRS990/OtherLiabilitiesGrp/BOYAmt020312407
IRS990/OtherLiabilitiesGrp/EOYAmt022119517
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/BusinessCd1511120
IRS990/OtherRevenueMiscGrp/Desc0OTHER REVENUE
IRS990/OtherRevenueMiscGrp/Desc1JOURNAL SUBSCRIPTION AND ADVERTIS
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0311018
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0311018
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt14000
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt04000
IRS990/OtherRevenueTotalAmt0315018
IRS990/OtherSalariesAndWagesGrp/TotalAmt02725091
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt013473712
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt014826908
IRS990/PartialLiquidationInd00
IRS990/PoliciesReferenceChaptersInd01
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0330598
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0441819
IRS990/PrincipalOfficerNm0BRIAN C WARREN JR
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/BusinessCd2531390
IRS990/ProgramServiceRevenueGrp/BusinessCd3900099
IRS990/ProgramServiceRevenueGrp/Desc0MEMBERSHIP/ANNUAL DUES
IRS990/ProgramServiceRevenueGrp/Desc1MANAGEMENT FEE
IRS990/ProgramServiceRevenueGrp/Desc2INTEREST ON CHAPTER LOANS
IRS990/ProgramServiceRevenueGrp/Desc3HOUSING LOAN FUND FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt05797277
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt11107527
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2747302
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt3318402
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt05797277
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt11107527
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2747302
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt3318402
IRS990/ProgSrvcAccomActy2Grp/Desc0UNDER 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 MANAGMENT FOR 14 CHAPTER HOUSES, INCLUDING COLLECTING RENTS AND PAYING EXPENSES FOR EACH OF THESE HOUSES.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt01081146
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0124573
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0304864
IRS990/PYOtherExpensesAmt05398975
IRS990/PYOtherRevenueAmt01206803
IRS990/PYProgramServiceRevenueAmt07452726
IRS990/PYRevenuesLessExpensesAmt0644960
IRS990/PYSalariesCompEmpBnftPaidAmt03045031
IRS990/PYTotalExpensesAmt08444006
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt09088966
IRS990/ReconcilationRevenueExpnssAmt084251
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RelatedOrganizationsAmt0231551
IRS990/RentalIncomeOrLossGrp/RealAmt0906685
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RoyaltiesRevenueGrp/ExclusionAmt0282797
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt0282797
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt021577528
IRS990ScheduleD/BuildingsGrp/DepreciationAmt06160341
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt027737869
IRS990ScheduleD/EquipmentGrp/BookValueAmt0188308
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0581254
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0769562
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt01884348
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt01884348
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt03865158
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt11974633
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0DUE FROM SIG EP AND AFFILIATES
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1ESCROWS
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0115590
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt01320699
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt01436289
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt02147873
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt13354357
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt216310197
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt3307090
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0SELF-INSURANCE RESERVE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1EQUIPMENT MANAGEMENT FUNDS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2FUNDS HELD FOR CHAPTERS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3DUE 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. 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, 2018 AND 2017.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1RENTAL EXPENSE NETTED AGAINST RENTAL INCOME
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2RENTAL EXPENSES NETTED AGAINST RENTAL INCOME
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XI, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XII, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt023765774
IRS990ScheduleD/TotalBookValueOtherAssetsAmt05839791
IRS990ScheduleD/TotalLiabilityAmt022119517
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/CompensationSurveyInd0X
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/Form990OfOtherOrganizationsInd0X
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0207885
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
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 C WARREN JR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0CHIEF EXECUTIVE OFFICER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0207885
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990ScheduleJ/WrittenEmploymentContractInd0X
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION ELECTS MEMBERS TO THE BOARD EVERY TWO YEARS AT CONCLAVE TO REPLACE BOARD MEMBERS WHOSE TERMS HAVE EXPIRED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE 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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ANY CHANGES TO THE BYLAWS MUST BE APPROVED BY THE MEMBERSHIP AT CONCLAVE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3A 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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE FRATERNITY REQUIRES ALL EMPLOYEES AND DIRECTORS TO SIGN A CONFLICT OF INTEREST DOCUMENT ANNUALLY. WHENEVER A CONFLICT ARISES, THE PERSON OF INTEREST MUST DISCLOSE THE CONFLICT TO THE FRATERNITY IMMEDIATELY. IN CASE OF A POTENTIAL CONFLICT, THAT PERSON WILL RECUSE HIMSELF/HERSELF FROM ALL DISCUSSION AND/OR VOTE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5COMPENSATION FOR THE EXECUTIVE DIRECTOR IS REVIEWED BY A THIRD PARTY CONSULTING FIRM WITH THE USE OF A COMPENSATION STUDY AND OTHER STUDIES. THE COMPENSATION IS COMPARED TO THE FORM 990 OF OTHER FRATERNITY ORGANIZATIONS. ONCE THE COMPENSATION IS DETERMINED, A WRITTEN EMPLOYMENT CONTRACT IS WRITTEN AND THE COMPENSATION IS APPROVED BY THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6GOVERNING DOCUMENTS ARE AVILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7THE JUNE 30, 2017 CONSOLIDATED AUDITED FINANCIAL STATEMENTS WERE ADJUSTED FOR CHANGES TO THE SIG EP NATIONAL HOUSING LLC AUDITED FINANCIAL STATEMENTS. THE BEGINNING BALANCE SHEETS ACCOUNTS HAVE BEEN ADJUSTED BY THE FOLLLOWING AMOUNTS: LOANS RECEIVABLE ($286,824), RENTAL PROPERTY, NET $4,068,116, OTHER ASSETS $1,974,633, NOTES PAYABLE ($2,964,432) AND UNRESTRICTED FUND BALANCE $2,821,493.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7B

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2018 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$71,490,605
Liabilities
$47,678,263
Net assets
$23,812,342
Revenue
$10,122,836
Expenses
$10,038,585
Net income
$84,251
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$56.9$31.4$25.5$7.24$7.36$0.13
2023Detailed filing. Detailed filing data is available for this year.$53.6$28.6$25.0$8.35$7.58$0.77
2022Detailed filing. Detailed filing data is available for this year.$54.1$30.2$23.9$10.3$8.62$1.66
2021Detailed filing. Detailed filing data is available for this year.$70.3$47.5$22.8$7.89$7.97$0.08
2020Detailed filing. Detailed filing data is available for this year.$63.0$42.1$20.9$10.5$12.2$1.72
2019Detailed filing. Detailed filing data is available for this year.$67.9$45.3$22.7$11.0$12.1$1.17
2018Detailed filing. Detailed filing data is available for this year.$71.5$47.7$23.8$10.1$10.0$0.08
2017Detailed filing. Detailed filing data is available for this year.$59.9$39.3$20.6$9.09$8.44$0.64
2016Detailed filing. Detailed filing data is available for this year.$52.2$33.1$19.1$10.6$10.5$0.14
2015Summary only. Only limited summary data is available for this year.$54.6$35.8$18.7$11.2$9.90$1.29
2014Summary only. Only limited summary data is available for this year.$52.0$34.9$17.1$9.70$9.02$0.68
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$50.0$33.9$16.1$11.1$9.56$1.57
2012Summary only. Only limited summary data is available for this year.$46.5$32.2$14.3$10.9$10.2$0.71
2011Summary only. Only limited summary data is available for this year.$46.9$32.9$14.0$10.9$9.49$1.43