Civic Intelligence

Alpha Sigma Phi Fraternity Inc

990 • Fiscal year 2020 • EIN 31-4359813

Jul 01, 2019 to Jun 30, 2020 • Filed on May 06, 2021

Refreshing map…

710 Adams StreetCarmel, IN 46032

(317) 843-1911

Siviq Scores

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

Liabilities / Assets

46th percentile

0.17x

Higher debt load relative to assets than 46% of similar nonprofits.

2020 filings • 501(c)7 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

36th percentile

0.18x

Higher debt load relative to revenue than 36% of similar nonprofits.

2020 filings • 501(c)7 • $1M-$5M nonprofits • Source year 2020

Net Margin

58th percentile

7.2%

Higher net margin than 58% of similar nonprofits.

2020 filings • 501(c)7 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2020

Asset Growth

71st percentile

5.5%

Faster asset growth than 71% of similar nonprofits.

2020 filings • 501(c)7 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

45th percentile

-7.1%

Faster revenue growth than 45% of similar nonprofits.

2020 filings • 501(c)7 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Assets

Up

$4,142,642

Up $216,735 (+5.5%) from 2019

Net Assets

Up

$3,420,787

Up $287,265 (+9.2%) from 2019

Liabilities

Down

$721,855

Down $70,530 (-8.9%) from 2019

Revenue

Down

$3,912,573

Down $298,544 (-7.1%) from 2019

Expenses

Down

$3,632,779

Down $388,305 (-9.7%) from 2019

Net Income

Up

$279,794

Up $89,761 (+47%) from 2019

Historical Trend

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2016: $3,241,434Liabilities 2016: $653,179Net Assets 2016: $2,588,2552016Assets 2017: $3,057,808Liabilities 2017: $495,088Net Assets 2017: $2,562,7202017Assets 2018: $3,557,748Liabilities 2018: $561,982Net Assets 2018: $2,995,7662018Assets 2019: $3,925,907Liabilities 2019: $792,385Net Assets 2019: $3,133,5222019Assets 2020: $4,142,642Liabilities 2020: $721,855Net Assets 2020: $3,420,7872020Assets 2021: $4,417,023Liabilities 2021: $500,082Net Assets 2021: $3,916,9412021Assets 2022: $4,486,738Liabilities 2022: $537,391Net Assets 2022: $3,949,3472022Assets 2024: $3,011,891Liabilities 2024: $289,636Net Assets 2024: $2,722,2552024

Highlighted filing

2020

Assets$4,142,642
Liabilities$721,855
Net Assets$3,420,787

Operations Trend

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

$6.0M$4.0M$2.0M$0Revenue 2016: $3,248,748Expenses 2016: $2,941,350Net Income 2016: $307,3982016Revenue 2017: $3,535,029Expenses 2017: $3,452,848Net Income 2017: $82,1812017Revenue 2018: $3,786,951Expenses 2018: $3,348,027Net Income 2018: $438,9242018Revenue 2019: $4,211,117Expenses 2019: $4,021,084Net Income 2019: $190,0332019Revenue 2020: $3,912,573Expenses 2020: $3,632,779Net Income 2020: $279,7942020Revenue 2021: $3,578,190Expenses 2021: $3,241,474Net Income 2021: $336,7162021Revenue 2022: $4,239,555Expenses 2022: $3,935,986Net Income 2022: $303,5692022Revenue 2024: $5,205,314Expenses 2024: $5,141,462Net Income 2024: $63,8522024

Highlighted filing

2020

Revenue$3,912,573
Expenses$3,632,779
Net Income$279,794
Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
May 6, 2021
Return Version
2019v5.2
Gross Receipts
$3,931,138
Mission and Program Overview

Mission

To better the man through the creation and perpetuation of brotherhood founded upon the values of character: silence, charity, honor, purity, and patriotism.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,452,181$1,559,009▲ $106,828
Other Notes and Loans Receivable, Net$412,589$1,070,681▲ $658,092
Cash and Non-Interest-Bearing Accounts$709,411$498,385▼ $211,026
Accounts Receivable$478,561$381,175▼ $97,386
Land, Buildings, and Equipment, Net$283,981$256,727▼ $27,254
Prepaid Expenses and Deferred Charges$104,933$164,638▲ $59,705
Savings and Temporary Cash Investments$199,486$124,603▼ $74,883
Total Assets$3,925,907$4,142,642▲ $216,735
Other Assets Total$284,765$87,424▼ $197,341
Liabilities
Accounts Payable and Accrued Expenses$477,382$437,321▼ $40,061
Other Liabilities$211,596$215,231▲ $3,635
Deferred Revenue$103,407$69,303▼ $34,104
Total Liabilities$792,385$721,855▼ $70,530
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$3,133,522$3,420,787▲ $287,265
Total Net Assets Fund Balance$3,133,522$3,420,787▲ $287,265
Total Liabilities and Net Assets / Fund Balance$3,925,907$4,142,642▲ $216,735

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$220,764$261,756$482,520
Equipment$35,963$73,936$109,899
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Gordon F HemingerPresident/CEOFT$176,400$27,372$203,772
Matthew HumbergerVP and COOFT$139,000$8,346$147,346

Board Members and Trustees

NameTitle
Jason Nolen-doerrGrand Junior President
Greg KroenckeGrand Senior President
Scott SchwartzGeneral Counsel
David GatzkeGrand Councilor
David YonensonGrand Councilor
Richard DyerGrand Councilor
Tom BrownGrand Councilor
Dan DuncanGrand Historian
Brent BowersGrand Marshal
Aaron BullockGrand Secretary
Steve ZizzoGrand Treasurer
Alec BerestUndergraduate Grand Counci
Brenden NoblittUndergraduate Grand Counci
Kevin FinklerUndergraduate Grand Counci
Revenue and Support

Revenue Composition

Contributions and Grants
$536,234
Program Service Revenue
$2,810,498
Investment Income
$89,172
Other Revenue
$476,669
All Other Contributions
$536,234
Change in Net Assets
$279,794

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,902,156
Revenue Not Reported on Financial Statements
$10,417
Revenue Not Reported on Form 990
$7,471
Other Revenue Adjustments
$-775
Total Revenue per Audited Statements
$3,909,627
Total Revenue per Form 990
$3,912,573
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,975,471
Salaries, Compensation, and Employee Benefits$1,653,308
Grants and Similar Amounts Paid$4,000
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$1,084,118
Travel---$826,154
Current Officers, Directors, Trustees, and Key Employees---$351,117
All Other Expenses---$214,929
Other Employee Benefits---$100,134
Other Expenses---$95,965
Payroll Taxes---$89,464
Office Expenses---$74,221
Fees for Services Other---$35,960
Pension Plan Contributions---$28,475
Depreciation Depletion---$27,254
Fees for Services Accounting---$22,563
Insurance---$19,163
Information Technology---$15,366
Fees for Service Investment Mgmnt Fees---$11,192
Conferences and Meetings---$7,315
Occupancy---$5,662
Fees for Services Legal---$5,577
Grants to Domestic Individuals---$4,000
Interest---$8
Total Functional Expenses$0$0$0$3,632,779

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$3,632,779
Total Expenses per Audited Statements$3,622,362
Expenses per Audited Statements$3,621,587
Expenses Not Reported on Financial Statements$11,192
Expenses Not Reported on Form 990$775
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 in Trust$215,231
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
No
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 6

Membership: membership shall be acquired only by male persons: a. Who are not members of (1) any viable, general greek-letter fraternity of college grade and national or international in scope, or (2) any other group antagonistic to fraternities; b. Who are likely to be intellectually, morally and socially of benefit to the fraternity; c. Who shall have been duly elected by secret vote of a chapter in good standing or approved by the chief executive officer or the grand council; d. Who have been duly initiated in accordance with the rituals of the fraternity or acquired by merger of another fraternity; e. Who fully understand the vision and purpose of alpha sigma phi as described in article i, sections 2 and 3, and f. Who have achieved at minimum the criteria for membership established by the local fraternity governing council, the north-american interfraternity conference, the institution of learning in which he is enrolled or 2.50 gpa when no minimum criteria is established. Classes of membership: there shall be two classes of members: student and alumni: a. Student members are all members regularly enrolled in attendance at an institution of learning at which they were initiated, or at which the member and chapter have agreed to affiliate the member and at which the chapter of alpha sigma phi is in good standing. B. Alumni members are all members who do not qualify as a student member. Any man of majority age who is not presently affiliated with another fraternity recognized by the north-american interfraternity conference may be initiated as an alumnus and affiliated with a chapter or be recognized as a member-at-large of alpha sigma phi. Students enrolled in attendance at an institution of learning with a chapter of alpha sigma phi, four or more years after they were initiated or with unique circumstances as determined by the chief executive officer, may be considered an alumni member, with approval of the chapter prudential board.

Form 990, Part VI, Section A, Line 8B

Documentation by committee explanation committee meeting results are communicated during board meetings and documented in the minutes.

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

Organization's process to review form 990 - the fraternity president receives and reviews a copy of the form 990 prior to filing.

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

Enforcement of conflicts policy - the board and fraternity president monitor the policy and individuals and board members' adherence to it. All conflicts are addressed and corrections are enforced on a case-by-case basis.

Form 990, Part VI, Section B, Line 15A

Compensation process for top official - the president's salary is determined annually in connection with a performance review performed by the board of directors.

Form 990, Part VI, Section C, Line 19

Governing documents disclosure explanation - the organization makes its governing documents available to interested parties online and upon request.

Filing and Contact Details

Filer

Filer Name
Alpha Sigma Phi Fraternity Inc
EIN
31-4359813
Phone
3178431911
Address
710 ADAMS STREET, CARMEL, IN 46032

Signing Officer

Name
Gordon F Heminger
Title
President/CEO
Phone
3178431911
Signed
2021-05-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Gordon F Heminger
Formed
1845
Legal Domicile
Ny
Voting Board Members
14
Independent Board Members
14
Employees
49
Volunteers
122

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

The audit committee assumes responsibility for oversight of the audit and the selection of an independent accountant. The process has not changed from the prior year.

Financial Statement Notes

PART X, LINE 2:

The fraternity and clven nhc are organized as not-for-profit corporations and have obtained exemption from income taxes under section 501(c)(7) of the united states 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 is 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. The organization did not pay any unrelated business income tax in the years ended june 30, 2020 and 2019. As single member limited liability companies owned by clven nhc, the activities of clven leasing llc, clven property management llc, clven delta rho llc, and clven zeta eta llc are exempt as programs under clven nhc's not-for-profit exemption and are included in the income tax filings of clven nhc. The exemption is on all income except unrelated business income. Accounting principles generally accepted in the united states of america require management to evaluate tax positions taken by the organization and recognize a tax liability if the organization 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 organization, and has concluded that as of june 30, 2020 and 2019, there are no uncertain positions taken or expected to be taken that would require recognition of a liability or disclosure in the accompanying consolidated financial statements. The organization is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. The organization has filed its federal and state income tax returns for periods through june 30, 2019. 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 4B - OTHER ADJUSTMENTS:

COST OF GOODS SOLD -775.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

COST OF GOODS SOLD 775.

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IRS990/Form990PartVIISectionAGrp/TitleTxt0GRAND SENIOR PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1GRAND JUNIOR PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2GRAND SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt3GRAND TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt4GRAND MARSHAL
IRS990/Form990PartVIISectionAGrp/TitleTxt5UNDERGRADUATE GRAND COUNCI
IRS990/Form990PartVIISectionAGrp/TitleTxt6UNDERGRADUATE GRAND COUNCI
IRS990/Form990PartVIISectionAGrp/TitleTxt7UNDERGRADUATE GRAND COUNCI
IRS990/Form990PartVIISectionAGrp/TitleTxt8GRAND HISTORIAN
IRS990/Form990PartVIISectionAGrp/TitleTxt9GENERAL COUNSEL
IRS990/Form990PartVIISectionAGrp/TitleTxt10GRAND COUNCILOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11GRAND COUNCILOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12GRAND COUNCILOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13GRAND COUNCILOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14PRESIDENT/CEO
IRS990/Form990PartVIISectionAGrp/TitleTxt15VP AND COO
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/Form990TFiledInd01
IRS990/FormationYr01845
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/ConsolidatedBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GainOrLossGrp/SecuritiesAmt0-3324
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt014
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt04000
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt014466
IRS990/GrossReceiptsAmt03931138
IRS990/GrossReceiptsForPublicUseAmt00
IRS990/GrossSalesOfInventoryAmt0-715
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt014
IRS990/IndivRcvdGreaterThan100KCnt02
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InformationTechnologyGrp/TotalAmt015366
IRS990/InitiationFeesAndCapContriAmt0150
IRS990/InsuranceGrp/TotalAmt019163
IRS990/InterestGrp/TotalAmt08
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt028465
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt092496
IRS990/InvestmentIncomeGrp/UnrelatedBusinessRevenueAmt064031
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt01452181
IRS990/InvestmentsPubTradedSecGrp/EOYAmt01559009
IRS990/IRPDocumentCnt02
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0335692
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0283981
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0256727
IRS990/LandBldgEquipCostOrOtherBssAmt0592419
IRS990/LegalDomicileStateCd0NY
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt017790
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd01
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd00
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0TO BETTER THE MAN THROUGH THE CREATION AND PERPETUATION OF BROTHERHOOD FOUNDED UPON THE VALUES OF CHARACTER: SILENCE, CHARITY, HONOR, PURITY, AND PATRIOTISM.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt03133522
IRS990/NetAssetsOrFundBalancesEOYAmt03420787
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0-3324
IRS990/NetGainOrLossInvestmentsGrp/UnrelatedBusinessRevenueAmt0-3324
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt0-1490
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt0-1490
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt07471
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt03133522
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt03420787
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/TotalAmt05662
IRS990/OfficeExpensesGrp/TotalAmt074221
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0284765
IRS990/OtherAssetsTotalGrp/EOYAmt087424
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0100134
IRS990/OtherExpensesGrp/Desc0RISK MANAGEMENT PROGRAM
IRS990/OtherExpensesGrp/Desc1CHAPTER DEV AND EXPANSI
IRS990/OtherExpensesGrp/Desc2ACADEMY
IRS990/OtherExpensesGrp/Desc3PROFESSIONAL DEVELOPMEN
IRS990/OtherExpensesGrp/TotalAmt0412461
IRS990/OtherExpensesGrp/TotalAmt1105398
IRS990/OtherExpensesGrp/TotalAmt296283
IRS990/OtherExpensesGrp/TotalAmt395965
IRS990/OtherLiabilitiesGrp/BOYAmt0211596
IRS990/OtherLiabilitiesGrp/EOYAmt0215231
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/BusinessCd1900099
IRS990/OtherRevenueMiscGrp/Desc0RELATED PARTY SERVICE
IRS990/OtherRevenueMiscGrp/Desc1OTHER INCOME
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0384000
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt121928
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0384000
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt121928
IRS990/OtherRevenueTotalAmt0405928
IRS990/OtherSalariesAndWagesGrp/TotalAmt01084118
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt0412589
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt01070681
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/TotalAmt089464
IRS990/PensionPlanContributionsGrp/TotalAmt028475
IRS990/PoliciesReferenceChaptersInd01
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0104933
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0164638
IRS990/PrincipalOfficerNm0GORDON F HEMINGER
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/BusinessCd2900099
IRS990/ProgramServiceRevenueGrp/Desc0MEMBERSHIP DUES
IRS990/ProgramServiceRevenueGrp/Desc1PROGRAM FEES
IRS990/ProgramServiceRevenueGrp/Desc2LIABILITY INSURANCE FE
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01465790
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1686273
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2658435
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01465790
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1686273
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2658435
IRS990/ProgSrvcAccomActy2Grp/Desc0ELEVATE: INTERNATIONAL LEADERSHIP CONFERENCE, INCLUDING SPECIFIC TRACKS SUCH AS CAREER PREPARATION, HEALTH & WELLNESS, SERVICE & PHILANTHROPY, PROFESSIONAL SPEAKING, RITUAL, RECRUITMENT, ETC.
IRS990/ProgSrvcAccomActy3Grp/Desc0UNDERGRADUATE ENGAGEMENT: PROVIDES SUPPORT TO THE CHAPTER UNDERGRADUATE ENGAGEMENT TEAM, WHO ADVISES THE FRATERNITY'S UNDERGRADUATE CHAPTERS. UNDERGRADUATE ENGAGEMENT ALSO COACHES CHAPTERS ON GROWTH STRATEGIES. THE SUPPORT STAFF SPENDS MOST OF THEIR TIME MANAGING THIS DEPARTMENT.
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0590000
IRS990/PYGrantsAndSimilarPaidAmt0450
IRS990/PYInvestmentIncomeAmt097385
IRS990/PYOtherExpensesAmt02329383
IRS990/PYOtherRevenueAmt0115839
IRS990/PYProgramServiceRevenueAmt03407893
IRS990/PYRevenuesLessExpensesAmt0190033
IRS990/PYSalariesCompEmpBnftPaidAmt01691251
IRS990/PYTotalExpensesAmt04021084
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt04211117
IRS990/ReconcilationRevenueExpnssAmt0279794
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt072231
IRS990/RoyaltiesRevenueGrp/UnrelatedBusinessRevenueAmt072231
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0199486
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0124603
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/BookValueAmt035963
IRS990ScheduleD/EquipmentGrp/DepreciationAmt073936
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0109899
IRS990ScheduleD/ExpensesNotReportedAmt0775
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt011192
IRS990ScheduleD/ExpensesSubtotalAmt03621587
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/InvestmentExpensesNotIncld2Amt011192
IRS990ScheduleD/InvestmentExpensesNotIncldAmt011192
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0220764
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0261756
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0482520
IRS990ScheduleD/NetUnrealizedGainsInvstAmt07471
IRS990ScheduleD/OtherExpensesIncludedAmt0775
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0215231
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0FUNDS HELD IN TRUST
IRS990ScheduleD/OtherRevenuesNotIncludedAmt0-775
IRS990ScheduleD/RevenueNotReportedAmt07471
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt010417
IRS990ScheduleD/RevenueSubtotalAmt03902156
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE FRATERNITY AND CLVEN NHC ARE ORGANIZED AS NOT-FOR-PROFIT CORPORATIONS AND HAVE OBTAINED EXEMPTION FROM INCOME TAXES UNDER SECTION 501(C)(7) OF THE UNITED STATES 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 IS 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. THE ORGANIZATION DID NOT PAY ANY UNRELATED BUSINESS INCOME TAX IN THE YEARS ENDED JUNE 30, 2020 AND 2019. AS SINGLE MEMBER LIMITED LIABILITY COMPANIES OWNED BY CLVEN NHC, THE ACTIVITIES OF CLVEN LEASING LLC, CLVEN PROPERTY MANAGEMENT LLC, CLVEN DELTA RHO LLC, AND CLVEN ZETA ETA LLC ARE EXEMPT AS PROGRAMS UNDER CLVEN NHC'S NOT-FOR-PROFIT EXEMPTION AND ARE INCLUDED IN THE INCOME TAX FILINGS OF CLVEN NHC. THE EXEMPTION IS ON ALL INCOME EXCEPT UNRELATED BUSINESS INCOME. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE ORGANIZATION AND RECOGNIZE A TAX LIABILITY IF THE ORGANIZATION 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 ORGANIZATION, AND HAS CONCLUDED THAT AS OF JUNE 30, 2020 AND 2019, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE ACCOMPANYING CONSOLIDATED FINANCIAL STATEMENTS. THE ORGANIZATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. THE ORGANIZATION HAS FILED ITS FEDERAL AND STATE INCOME TAX RETURNS FOR PERIODS THROUGH JUNE 30, 2019. 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/ExplanationTxt1COST OF GOODS SOLD -775.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2COST OF GOODS SOLD 775.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XI, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XII, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0256727
IRS990ScheduleD/TotalExpensesPerForm990Amt03632779
IRS990ScheduleD/TotalLiabilityAmt0215231
IRS990ScheduleD/TotalRevenuePerForm990Amt03912573
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt03909627
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt03622362
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/ClubDuesOrFeesInd0X
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0176400
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount017250
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt07056
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt03066
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0GORDON F HEMINGER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0PRESIDENT/CEO
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0203772
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
IRS990ScheduleJ/SeverancePaymentInd00

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