Liabilities / Assets
37th percentile
Higher debt load relative to assets than 37% of similar nonprofits.
Theta Chi Fraternity Iota Omega Chapter
990 • Fiscal year 2019 • EIN 21-0577978
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.30x
Liabilities / Revenue
32nd percentile
Higher debt load relative to revenue than 32% of similar nonprofits.
Net Margin
79th percentile
Higher net margin than 79% of similar nonprofits.
Top Officer Pay
83rd percentile
Higher top officer pay than 83% of similar nonprofits.
Top officer pay equals 3.8% of source-year revenue.
Asset Growth
75th percentile
Faster asset growth than 75% of similar nonprofits.
Revenue Growth
93rd percentile
Faster revenue growth than 93% of similar nonprofits.
Balance Sheet
Assets
Up$7,884,499
Up $441,836 (+5.9%) from 2018
Net Assets
Up$5,512,177
Up $583,340 (+12%) from 2018
Liabilities
Down$2,372,322
Down $141,504 (-5.6%) from 2018
Revenue And Expenses
Revenue
Up$5,698,571
Up $1,058,479 (+23%) from 2018
Expenses
Up$5,199,325
Up $716,267 (+16%) from 2018
Net Income
Up$499,246
Up $342,212 (+218%) from 2018
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jul 1, 2018 to Jun 30, 2019
- Signed
- Jun 23, 2020
- Return Version
- 2018v3.2
- Gross Receipts
- $5,933,001
Mission and Program Overview
Mission
See schedule othe purpose of theta chi fraternity, inc., a new york corporation (the "corporation"), shall be to establish, maintain, govern, improve and promote the welfare of a fraternal order to be known as "theta chi fraternity" (the "fraternity"), which shall have for its objects: the mutual benefit and assistance of its members; the binding by closer bonds of its members one to another; the rendition of mutual assistance to its members during life and after their death to their dependents; the assisting of needy but deserving young men to obtain a higher education; the fostering of high scholastic achievement among its members; the extending of true charity to those who need such assistance; the promoting of good citizenship; the training and the developing of civic leaders; and, by all means within its power, the inculcation and the extension throughout the land of the highest ideals of honor, charity, tolerance, and true patriotism.
The purpose of theta chi fraternity, inc., a new york corporation (the "corporation"), shall be to establish, maintain, govern, improve and promote the welfare of a fraternal order to be known as "theta chi fraternity" (the "fraternity"), which shall have for its objects: the mutual benefit and assistance of its members; the binding by closer bonds of its members one to another; the rendition of mutual assistance to its members during life and after their death to their dependents; the assisting of needy but deserving young men to obtain a higher education; the fostering of high scholastic achievement among its members; the extending of true charity to those who need such assistance; the promoting of good citizenship; the training and the developing of civic leaders; and, by all means within its power, the inculcation and the extension throughout the land of the highest ideals of honor, charity, tolerance, and true patriotism.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $2,540,420 | $2,464,306 | ▼ $76,114 |
| Cash and Non-Interest-Bearing Accounts | $1,746,686 | $2,006,462 | ▲ $259,776 |
| Investments in Publicly Traded Securities | $1,600,604 | $1,881,095 | ▲ $280,491 |
| Savings and Temporary Cash Investments | $504,314 | $475,719 | ▼ $28,595 |
| Prepaid Expenses and Deferred Charges | $428,954 | $286,790 | ▼ $142,164 |
| Accounts Receivable | $102,817 | $158,502 | ▲ $55,685 |
| Inventories for Sale or Use | $63,619 | $67,051 | ▲ $3,432 |
| Investments Other Securities | $4,716 | - | - |
| Total Assets | $7,442,663 | $7,884,499 | ▲ $441,836 |
| Other Assets Total | $450,533 | $544,574 | ▲ $94,041 |
| Liabilities | |||
| Mortgage Notes Payable Secured by Investment Property | $1,573,032 | $1,506,259 | ▼ $66,773 |
| Other Liabilities | $259,312 | $320,613 | ▲ $61,301 |
| Accounts Payable and Accrued Expenses | $192,027 | $302,551 | ▲ $110,524 |
| Deferred Revenue | $489,455 | $242,899 | ▼ $246,556 |
| Total Liabilities | $2,513,826 | $2,372,322 | ▼ $141,504 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $4,928,837 | $5,512,177 | ▲ $583,340 |
| Temporarily Rstr Net Assets | - | $0 | - |
| Total Net Assets Fund Balance | $4,928,837 | $5,512,177 | ▲ $583,340 |
| Total Liabilities and Net Assets / Fund Balance | $7,442,663 | $7,884,499 | ▲ $441,836 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $1,302,941 | $274,687 | $1,577,628 |
| Land | $832,914 | - | $832,914 |
| Leasehold Improvements | $265,713 | $96,358 | $362,071 |
| Equipment | $62,738 | $127,047 | $189,785 |
| Other Assets Org | $144,812 | - | - |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Michael Mayer | Executive Director | FT | $190,000 | $28,136 | $218,136 |
| Jim Powell | Associate Exec. Director | FT | $141,292 | $8,136 | $149,428 |
Board Members and Trustees
| Name | Title |
|---|---|
| Tait J Martin | International President |
| Darick H Brown | International Vice President |
| Herbert W Morgan Iii | International Chaplain |
| Creig L Andreasen | International Counselor |
| Bradrick S Burk | International Historian |
| Tobin B Roth | International Marshal |
| Douglas a Miller | International Secretary |
| Chad R Strelow | International Treasurer |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $4,438,540
- Program Service Revenue
- $1,016,708
- Investment Income
- $73,334
- Other Revenue
- $169,989
- All Other Contributions
- $168,500
- Change in Net Assets
- $499,246
Audited Revenue Reconciliation
- Revenue per Audited Statements
- $5,698,571
- Revenue Not Reported on Financial Statements
- $0
- Revenue Not Reported on Form 990
- $194,596
- Total Revenue per Audited Statements
- $5,893,167
- Total Revenue per Form 990
- $5,698,571
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $3,250,618 |
| Salaries, Compensation, and Employee Benefits | $1,843,707 |
| Grants and Similar Amounts Paid | $105,000 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | - | - | - | $1,216,612 |
| Insurance | - | - | - | $932,338 |
| Conferences and Meetings | - | - | - | $826,160 |
| All Other Expenses | - | - | - | $382,887 |
| Current Officers, Directors, Trustees, and Key Employees | - | - | - | $313,064 |
| Other Employee Benefits | - | - | - | $127,368 |
| Payroll Taxes | - | - | - | $121,118 |
| Other Expenses | - | - | - | $107,286 |
| Grants to Domestic Orgs | - | - | - | $105,000 |
| Information Technology | - | - | - | $103,817 |
| Office Expenses | - | - | - | $82,908 |
| Occupancy | - | - | - | $76,242 |
| Depreciation Depletion | - | - | - | $67,371 |
| Pension Plan Contributions | - | - | - | $65,545 |
| Interest | - | - | - | $55,101 |
| Travel | - | - | - | $32,561 |
| Fees for Services Legal | - | - | - | $22,558 |
| Fees for Services Other | - | - | - | $21,822 |
| Fees for Services Accounting | - | - | - | $15,500 |
| Fees for Service Investment Mgmnt Fees | - | - | - | $1,701 |
| Total Functional Expenses | $0 | $0 | $0 | $5,199,325 |
Audited Expense Reconciliation
| Line Item | Amount |
|---|---|
| Total Expenses per Audited Statements | $5,309,827 |
| Expenses per Audited Statements | $5,199,325 |
| Total Expenses per Form 990 | $5,199,325 |
| Expenses Not Reported on Form 990 | $110,502 |
| Expenses Not Reported on Financial Statements | $0 |
International Activity
Grant and Assistance Recipients
| Recipient | Location | Category | Purpose | Amount |
|---|---|---|---|---|
| Fraternity and Sorority Action Fund | Washington, DC | 501(c)(4) | Defend the Fraternal Experience | $75,000 |
| The Foundation Chapter of Theta Chi Fraternity Inc | Carmel, IN | 501(c)(3) | The Rattle Publication | $30,000 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
Political and Lobbying Activity
- Political campaign activity
- No
- Subject to proxy tax
- No
Debt and Bond Financing
Other Reported Liabilities
| Liability | Amount |
|---|---|
| Future Claims Reserve Ins | $304,841 |
| Funds Held for Others | $15,772 |
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
- Yes
- Compensation from other sources disclosed
- No
- CEO compensation reviewed
- No
- Other officer compensation reviewed
- No
- Conflict-of-interest policy
- Yes
- Audited financial statements prepared
- No
- Key decisions subject to board approval
- No
- Management duties delegated
- No
Governance Explanations
Form 990, Part VI, Section A, Line 4
“Theta chi fraternity, inc. Updated its bylaws on july 31, 2018. Changes included the clarification of duties for board members, deletion of the counselor program and expansion of the probation of chapters language.”
Form 990, Part VI, Section A, Line 7A
“The undergraduate membership nominates individuals for election. Elections are held every two years and is voted on by the undergraduate members along with alumnus members. Terms of service are four years and they can serve two consecutive terms.”
Form 990, Part VI, Section B, Line 11B
“The form 990 is reviewed by the executive director and the associate executive director before it is filed.”
Form 990, Part VI, Section B, Line 12C
“All employees and volunteers are required to read and sign off on the policy every two years. It is monitored by the headquarters staff.”
Form 990, Part VI, Section C, Line 19
“The governing documents, conflict of interest, and financial statements are available at the headquarters for review anytime during regular business hours.”
Filing and Contact Details
Filer
- Filer Name
- Theta Chi Fraternity Inc
- EIN
- 21-0577978
- Phone
- 3178241881
- Address
- 865 W CARMEL DRIVE, CARMEL, IN 46032
Signing Officer
- Name
- James Powell
- Title
- Associate Exec. Director
- Phone
- 3178241881
- Signed
- 2020-06-23
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Michael Mayer
- Formed
- 1856
- Legal Domicile
- In
- Voting Board Members
- 8
- Independent Board Members
- 8
- Employees
- 0
- Volunteers
- 25
Preparer
- Firm
- Blue & Co LLC
- Address
- 12800 N MERIDIAN ST STE 400, CARMEL, IN 46032
- Preparer
- Angela N Crawford CPA
- Phone
- 3178488920
Supplemental Narrative
Additional Explanations
Form 990, Part XII, Line 2C
“Theta chi fraternity's board of directors are responsible for oversight of the audit and for the selection of the independent auditor. This process has not changed from the prior year.”
Financial Statement Notes
PART X, LINE 2:
“The fraternity is a not-for-profit organization that is exempt from income taxes under section 501(c) (7) of the internal revenue code and similar state laws. The exemption is on all income except unrelated business income. An unrelated trade or business of an exempt organization as any trade or business which is not substantially related to the exercise or performance of its exempt purpose. Income earned from non-members is recognized as unrelated business income to the extent such income is not set aside. Income that is properly set aside must be used for the qualifying purposes outlined in the set aside resolution. Accounting principles generally accepted in the united states of america require management to evaluate tax positions taken by the fraternity and recognize a tax liability if the fraternity has taken an uncertain position that more likely than not would not be sustained upon examination by various federal and state taxing authorities. Management has analyzed the tax positions taken by the fraternity, and has concluded that as of june 30, 2019 and 2018, there are no uncertain positions taken or expected to be taken that would require recognition of a liability or disclosure in the accompanying financial statements. The fraternity is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. As such, the fraternity is generally exempt from income taxes. However, the fraternity is required to file federal form 990 return of organization exempt from income tax and a corresponding state return, which are informational returns only. The fraternity has filed its federal and state income tax returns for periods through june 30, 2018. These income tax returns are generally open to examination by the relevant taxing authorities for a period of three years from the later of the date the return was filed or its due date (including approved extensions).”
PART XI, LINE 2D - OTHER ADJUSTMENTS:
“Cost of goods sold 11,607. Ubit rental expenses 98,895.”
PART XII, LINE 2D - OTHER ADJUSTMENTS:
“Cost of goods sold 11,607. Ubit rental expenses 98,895.”
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.
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|---|---|---|
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| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 302551 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 102817 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 158502 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | THE PURPOSE OF THETA CHI FRATERNITY, INC., A NEW YORK CORPORATION (THE "CORPORATION"), SHALL BE TO ESTABLISH, MAINTAIN, GOVERN, IMPROVE AND PROMOTE THE WELFARE OF A FRATERNAL ORDER TO BE KNOWN AS "THETA CHI FRATERNITY" (THE "FRATERNITY"), WHICH SHALL HAVE FOR ITS OBJECTS: THE MUTUAL BENEFIT AND ASSISTANCE OF ITS MEMBERS; THE BINDING BY CLOSER BONDS OF ITS MEMBERS ONE TO ANOTHER; THE RENDITION OF MUTUAL ASSISTANCE TO ITS MEMBERS DURING LIFE AND AFTER THEIR DEATH TO THEIR DEPENDENTS; THE ASSISTING OF NEEDY BUT DESERVING YOUNG MEN TO OBTAIN A HIGHER EDUCATION; THE FOSTERING OF HIGH SCHOLASTIC ACHIEVEMENT AMONG ITS MEMBERS; THE EXTENDING OF TRUE CHARITY TO THOSE WHO NEED SUCH ASSISTANCE; THE PROMOTING OF GOOD CITIZENSHIP; THE TRAINING AND THE DEVELOPING OF CIVIC LEADERS; AND, BY ALL MEANS WITHIN ITS POWER, THE INCULCATION AND THE EXTENSION THROUGHOUT THE LAND OF THE HIGHEST IDEALS OF HONOR, CHARITY, TOLERANCE, AND TRUE PATRIOTISM. |
| IRS990/AllOtherContributionsAmt | 0 | 168500 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 382887 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/AuditCommitteeInd | 0 | 1 |
| IRS990/BackupWthldComplianceInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | JAMES POWELL |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 3178241881 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 865 W CARMEL DRIVE |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | CARMEL |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | IN |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 46033 |
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| IRS990/CreditCounselingInd | 0 | 0 |
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| IRS990/CYRevenuesLessExpensesAmt | 0 | 499246 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 1843707 |
| IRS990/CYTotalExpensesAmt | 0 | 5199325 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
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| IRS990/Desc | 0 | THE INITIATIVE ACADEMY'S MAIN PURPOSE IS TO INSPIRE AND EQUIP THE NEXT GENERATION OF LEADERS IN THETA CHI. THIS EVENT IS UNLIKE ANY OTHER EVENT OFFERED BY THE FRATERNITY. THE INITIATIVE ACADEMY IS DESIGNED FOR THE UNIQUE NEEDS AND PERSPECTIVES OF OUR EMERGING LEADERS. MEN WHO ATTEND THE INITIATIVE ACADEMY WILL LEAVE CHANGED AND PREPARED FOR LEADERSHIP.THE INITIATIVE ACADEMY IS NOT SIMPLY EXPOSING MEN TO LEADERSHIP IDEAS. THIS IS AN OPPORTUNITY FOR MEN TO IMMERSE THEMSELVES IN THE EXPERIENCE OF LEADERSHIP. UNLIKE TRADITIONAL WORKSHOPS AND CONFERENCES WHERE PARTICIPANTS SIT PASSIVELY IN A LECTURE FORMAT, THE INITIATIVE ACADEMY WILL ENGAGE PARTICIPANTS IN SEVERAL CHALLENGING, TEAM-ORIENTED EXERCISES THAT WILL PROVIDE THE BACKDROP FOR TREMENDOUS LEARNING AND GROWTH. |
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| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | INTERNATIONAL COUNSELOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | INTERNATIONAL HISTORIAN |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | INTERNATIONAL TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | INTERNATIONAL PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | INTERNATIONAL CHAPLAIN |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | INTERNATIONAL VICE PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | INTERNATIONAL SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | ASSOCIATE EXEC. DIR. |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | EXECUTIVE DIRECTOR |
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| IRS990/Form990TFiledInd | 0 | 1 |
| IRS990/FormationYr | 0 | 1856 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
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| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GainOrLossGrp/SecuritiesAmt | 0 | -353 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 8 |
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| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 1 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt | 0 | 123575 |
| IRS990/GrossReceiptsAmt | 0 | 5933001 |
| IRS990/GrossReceiptsForPublicUseAmt | 0 | 0 |
| IRS990/GrossRentsGrp/RealAmt | 0 | 164900 |
| IRS990/GrossSalesOfInventoryAmt | 0 | 8673 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
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| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 2 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIIInd | 0 | X |
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| IRS990/InsuranceGrp/TotalAmt | 0 | 932338 |
| IRS990/InterestGrp/TotalAmt | 0 | 55101 |
| IRS990/InventoriesForSaleOrUseGrp/BOYAmt | 0 | 63619 |
| IRS990/InventoriesForSaleOrUseGrp/EOYAmt | 0 | 67051 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 73687 |
| IRS990/InvestmentIncomeGrp/UnrelatedBusinessRevenueAmt | 0 | 73687 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt | 0 | 4716 |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 1600604 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 1881095 |
| IRS990/IRPDocumentCnt | 0 | 1 |
| IRS990/IRPDocumentW2GCnt | 0 | 34 |
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| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 2464306 |
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| IRS990/LegalDomicileStateCd | 0 | IN |
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| IRS990/LessRentalExpensesGrp/RealAmt | 0 | 98895 |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 1 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembershipDuesAmt | 0 | 4270040 |
| IRS990/MembersOrStockholdersInd | 0 | 0 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | SEE SCHEDULE OTHE PURPOSE OF THETA CHI FRATERNITY, INC., A NEW YORK CORPORATION (THE "CORPORATION"), SHALL BE TO ESTABLISH, MAINTAIN, GOVERN, IMPROVE AND PROMOTE THE WELFARE OF A FRATERNAL ORDER TO BE KNOWN AS "THETA CHI FRATERNITY" (THE "FRATERNITY"), WHICH SHALL HAVE FOR ITS OBJECTS: THE MUTUAL BENEFIT AND ASSISTANCE OF ITS MEMBERS; THE BINDING BY CLOSER BONDS OF ITS MEMBERS ONE TO ANOTHER; THE RENDITION OF MUTUAL ASSISTANCE TO ITS MEMBERS DURING LIFE AND AFTER THEIR DEATH TO THEIR DEPENDENTS; THE ASSISTING OF NEEDY BUT DESERVING YOUNG MEN TO OBTAIN A HIGHER EDUCATION; THE FOSTERING OF HIGH SCHOLASTIC ACHIEVEMENT AMONG ITS MEMBERS; THE EXTENDING OF TRUE CHARITY TO THOSE WHO NEED SUCH ASSISTANCE; THE PROMOTING OF GOOD CITIZENSHIP; THE TRAINING AND THE DEVELOPING OF CIVIC LEADERS; AND, BY ALL MEANS WITHIN ITS POWER, THE INCULCATION AND THE EXTENSION THROUGHOUT THE LAND OF THE HIGHEST IDEALS OF HONOR, CHARITY, TOLERANCE, AND TRUE PATRIOTISM. |
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| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
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| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 1506259 |
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| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 5512177 |
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| IRS990/NetGainOrLossInvestmentsGrp/UnrelatedBusinessRevenueAmt | 0 | -353 |
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| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
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| IRS990/NondeductibleContributionsInd | 0 | 0 |
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| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 82908 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsSFAS117Ind | 0 | X |
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| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 544574 |
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| IRS990/OtherExpensesGrp/Desc | 0 | SELF-INSURED RETENTION, |
| IRS990/OtherExpensesGrp/Desc | 1 | FIELD EXECUTIVE EXPENSE |
| IRS990/OtherExpensesGrp/Desc | 2 | MEMBERSHIP MATERIALS |
| IRS990/OtherExpensesGrp/Desc | 3 | EXPANSION |
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| IRS990/OtherExpensesGrp/TotalAmt | 1 | 180839 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 119355 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 107286 |
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| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 320613 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 900099 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | MISCELLANEOUS REVENUE |
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| IRS990/OtherRevenueTotalAmt | 0 | 805 |
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| IRS990/PartialLiquidationInd | 0 | 0 |
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| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 65545 |
| IRS990/PoliciesReferenceChaptersInd | 0 | 1 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
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| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 286790 |
| IRS990/PrincipalOfficerNm | 0 | MICHAEL MAYER |
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| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 900099 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 2 | 900099 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | REGISTRATION FEES |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | FC ADMINISTRATION |
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| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 336281 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 185392 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 495035 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 336281 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 185392 |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | DERANIAN PRESIDENTS CONFERENCE: EDUCATION LEADERSHIP CONFERENCE PROVIDING KEYNOTE SPEAKERS, BREAKOUT EDUCATIONAL SESSIONS, AND HUMAN DEVELOPMENT. IT IS A 2 DAY EVENT AND INCLUDES LEADERSHIP DEVELOPMENT, RISK MANANGEMENT, AND MANAGEMENT SKILLS. |
| IRS990/ProgSrvcAccomActy3Grp/Desc | 0 | MID-YEAR LEADERSHIP CONFERENCE: EDUCATION LEADERSHIP CONFERENCE PROVIDING KEYNOTE SPEAKERS, BREAKOUT EDUCATIONAL SESSIONS, AND HUMAN DEVELOPMENT. IT IS A 2 DAY EVENT AND INCLUDES LEADERSHIP DEVELOPMENT, RISK MANANGEMENT, AND MANAGEMENT SKILLS. |
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| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
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| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 30000 |
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| IRS990/PYOtherExpensesAmt | 0 | 2747642 |
| IRS990/PYOtherRevenueAmt | 0 | 195318 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 521768 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 157034 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 1705416 |
| IRS990/PYTotalExpensesAmt | 0 | 4483058 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 4640092 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 499246 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
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| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 1 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 1 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
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| IRS990/RoyaltiesRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 106113 |
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| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 475719 |
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| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
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| IRS990/ScheduleBRequiredInd | 0 | 1 |
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| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 1577628 |
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| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 127047 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 189785 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 110502 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 5199325 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
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| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 832914 |
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| IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt | 0 | 96358 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt | 0 | 362071 |
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| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 0 | DUE FROM NHC |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 1 | DUE FROM FOUNDATION CHAPTER |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 2 | INVESTMENT - FRMT |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 3 | CAPITAL CONTRIBUTION FOR MEMBERSHIP- FRMT |
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| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 304841 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 15772 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | FUTURE CLAIMS RESERVE INS |
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| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 194596 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 5698571 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | THE FRATERNITY IS A NOT-FOR-PROFIT ORGANIZATION THAT IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C) (7) OF THE INTERNAL REVENUE CODE AND SIMILAR STATE LAWS. THE EXEMPTION IS ON ALL INCOME EXCEPT UNRELATED BUSINESS INCOME. AN UNRELATED TRADE OR BUSINESS OF AN EXEMPT ORGANIZATION AS ANY TRADE OR BUSINESS WHICH IS NOT SUBSTANTIALLY RELATED TO THE EXERCISE OR PERFORMANCE OF ITS EXEMPT PURPOSE. INCOME EARNED FROM NON-MEMBERS IS RECOGNIZED AS UNRELATED BUSINESS INCOME TO THE EXTENT SUCH INCOME IS NOT SET ASIDE. INCOME THAT IS PROPERLY SET ASIDE MUST BE USED FOR THE QUALIFYING PURPOSES OUTLINED IN THE SET ASIDE RESOLUTION. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE FRATERNITY AND RECOGNIZE A TAX LIABILITY IF THE FRATERNITY HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY VARIOUS FEDERAL AND STATE TAXING AUTHORITIES. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE FRATERNITY, AND HAS CONCLUDED THAT AS OF JUNE 30, 2019 AND 2018, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE FRATERNITY IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. AS SUCH, THE FRATERNITY IS GENERALLY EXEMPT FROM INCOME TAXES. HOWEVER, THE FRATERNITY IS REQUIRED TO FILE FEDERAL FORM 990 RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX AND A CORRESPONDING STATE RETURN, WHICH ARE INFORMATIONAL RETURNS ONLY. THE FRATERNITY HAS FILED ITS FEDERAL AND STATE INCOME TAX RETURNS FOR PERIODS THROUGH JUNE 30, 2018. THESE INCOME TAX RETURNS ARE GENERALLY OPEN TO EXAMINATION BY THE RELEVANT TAXING AUTHORITIES FOR A PERIOD OF THREE YEARS FROM THE LATER OF THE DATE THE RETURN WAS FILED OR ITS DUE DATE (INCLUDING APPROVED EXTENSIONS). |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | COST OF GOODS SOLD 11,607. UBIT RENTAL EXPENSES 98,895. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 2 | COST OF GOODS SOLD 11,607. UBIT RENTAL EXPENSES 98,895. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART X, LINE 2: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | PART XI, LINE 2D - OTHER ADJUSTMENTS: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | PART XII, LINE 2D - OTHER ADJUSTMENTS: |
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| IRS990ScheduleD/TotalBookValueOtherAssetsAmt | 0 | 544574 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 5199325 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 320613 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 5698571 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 5893167 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 5309827 |
| IRS990ScheduleI/GrantRecordsMaintainedInd | 0 | 0 |
| IRS990ScheduleI/RecipientTable/CashGrantAmt | 0 | 30000 |
| IRS990ScheduleI/RecipientTable/CashGrantAmt | 1 | 75000 |
| IRS990ScheduleI/RecipientTable/IRCSectionDesc | 0 | 501(C)(3) |
| IRS990ScheduleI/RecipientTable/IRCSectionDesc | 1 | 501(C)(4) |
| IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt | 0 | THE RATTLE PUBLICATION |
| IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt | 1 | DEFEND THE FRATERNAL EXPERIENCE |
| IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt | 0 | THE FOUNDATION CHAPTER OF THETA CHI FRATERNITY INC |
| IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt | 1 | FRATERNITY AND SORORITY ACTION FUND |
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| IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt | 1 | 1100 H STREET NW NO 840 |
| IRS990ScheduleI/RecipientTable/USAddress/CityNm | 0 | CARMEL |
| IRS990ScheduleI/RecipientTable/USAddress/CityNm | 1 | WASHINGTON |
| IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd | 0 | IN |
| IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd | 1 | DC |
| IRS990ScheduleI/RecipientTable/USAddress/ZIPCd | 0 | 46033 |
| IRS990ScheduleI/RecipientTable/USAddress/ZIPCd | 1 | 20005 |
| IRS990ScheduleI/Total501c3OrgCnt | 0 | 1 |
| IRS990ScheduleI/TotalOtherOrgCnt | 0 | 1 |
| IRS990ScheduleJ/BoardOrCommitteeApprovalInd | 0 | X |
| IRS990ScheduleJ/ClubDuesOrFeesInd | 0 | X |
| IRS990ScheduleJ/EquityBasedCompArrngmInd | 0 | 0 |
| IRS990/ScheduleJRequiredInd | 0 | 1 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt | 0 | 190000 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount | 0 | 20000 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt | 0 | 8136 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 0 | MICHAEL MAYER |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 0 | EXECUTIVE DIRECTOR |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt | 0 | 218136 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/SeverancePaymentInd | 0 | 0 |
| IRS990ScheduleJ/SubstantiationRequiredInd | 0 | 0 |
| IRS990ScheduleJ/SupplementalNonqualRtrPlanInd | 0 | 0 |
| IRS990ScheduleJ/WrittenPolicyRefTAndEExpnssInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2019 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $7,884,499
- Liabilities
- $2,372,322
- Net assets
- $5,512,177
- Revenue
- $5,698,571
- Expenses
- $5,199,325
- Net income
- $499,246