| Return Reference | Explanation |
|---|---|
| Form 990, Part V, Line 2a | The Organization uses a third party payroll processor. The payroll processor issues forms W-2 to employees under its own EIN. |
| Form 990, Part VI, Section A, line 6 | The Sigma Pi Phi Fraternity has member chapters, known as member boules'. |
| Form 990, Part VI, Section A, line 7a | The governing body of the Sigma Pi Phi Grand Boule' (the Fraternity) is elected by the members of the Fraternity in accordance with the Fraternity's by-laws. |
| Form 990, Part VI, Section B, line 11b | The 990 is sent electronically in draft form to the Treasurer who reviews and approves before distributing the form electronically to the other Officers and the Chairs of the Finance and Audit committees for review prior to filing. |
| Form 990, Part VI, Section B, line 12c | All Officers and members of the Executive Committee complete and submit an annual written representation that they are aware of and in compliance with the conflict of interest policy. |
| Form 990, Part VI, Section B, line 15a | The Compensation of the top management Official, the Executive Director, is evaluated, reviewed and approved by the Finance Committee annually. |
| Form 990, Part VI, Section C, line 19 | The organization makes its governing documents, conflict of interest policy, and financial statements available to the public by request to the Grand Office at 260 Peachtree Street, NW, Suite 1604, Atlanta, GA 30303. |
| Form 990, Part XII, Line 2c | The process has not changed since the prior year. |
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