Civic Intelligence

Lambda Chi Alpha Fraternity Inc

EIN 35-0459180 • 501(c)7 • Carmel, IN

Profile

See schedule oto promote and support affiliated chapters and colonies of the lambda chi alpha fraternity through the maintenance of an international headquarters while also preserving historical documents, preparing fraternity periodicals and educational materials, and the support of educational and risk management programs.

10 West Carmel Drive No 220Carmel, IN 46032

www.lambdachi.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

94th percentile

0.92x

Higher debt load relative to assets than 94% of similar nonprofits.

501(c)7 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

58th percentile

0.78x

Higher debt load relative to revenue than 58% of similar nonprofits.

501(c)7 • $5M-$10M nonprofits • Source year 2024

Net Margin

23rd percentile

-2.9%

Higher net margin than 23% of similar nonprofits.

501(c)7 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

98th percentile

$355,709

Higher top officer pay than 98% of similar nonprofits.

Top officer pay equals 4.5% of source-year revenue.

501(c)7 • $5M-$10M nonprofits • Source year 2024

Asset Growth

64th percentile

5.2%

Faster asset growth than 64% of similar nonprofits.

501(c)7 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

32nd percentile

1.2%

Faster revenue growth than 32% of similar nonprofits.

501(c)7 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets94th percentile

Assets

Up

$6,659,087

Up $329,822 (+5.2%) from 2023

Liabilities

Down

$6,105,683

Down $122 (-0.0%) from 2023

Net Assets

Up

$553,404

Up $329,944 (+148%) from 2023

Operations
Liabilities / Revenue58th percentileNet Margin23rd percentile

Revenue

Up

$7,848,992

Up $91,631 (+1.2%) from 2023

Expenses

Down

$8,076,755

Down $1,242,024 (-13%) from 2023

Net Income

Up

-$227,763

Up $1,333,655 (+85%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth64th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$8.0M$6.0M$4.0M$2.0M$0Assets 2012: $4,681,139Liabilities 2012: $1,854,217Net Assets 2012: $2,826,9222012Assets 2013: $5,362,090Liabilities 2013: $1,741,690Net Assets 2013: $3,620,4002013Assets 2014: $5,613,668Liabilities 2014: $1,464,274Net Assets 2014: $4,149,3942014Assets 2015: $5,184,920Liabilities 2015: $1,240,236Net Assets 2015: $3,944,6842015Assets 2016: $5,629,077Liabilities 2016: $1,179,203Net Assets 2016: $4,449,8742016Assets 2017: $5,716,269Liabilities 2017: $1,093,784Net Assets 2017: $4,622,4852017Assets 2018: $6,745,545Liabilities 2018: $1,501,661Net Assets 2018: $5,243,8842018Assets 2019: $5,732,790Liabilities 2019: $1,226,751Net Assets 2019: $4,506,0392019Assets 2020: $5,804,314Liabilities 2020: $1,673,769Net Assets 2020: $4,130,5452020Assets 2021: $7,623,862Liabilities 2021: $3,085,791Net Assets 2021: $4,538,0712021Assets 2022: $5,400,944Liabilities 2022: $3,497,907Net Assets 2022: $1,903,0372022Assets 2023: $6,329,265Liabilities 2023: $6,105,805Net Assets 2023: $223,4602023Assets 2024: $6,659,087Liabilities 2024: $6,105,683Net Assets 2024: $553,4042024

Highlighted filing

2024

Assets$6,659,087
Liabilities$6,105,683
Net Assets$553,404
Open 2024 Filing

Operations Trend

Revenue Growth32nd percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$10M$5.0M$0-$5.0MExpenses 2012: $4,265,0112012Expenses 2013: $4,429,7132013Revenue 2014: $5,384,742Expenses 2014: $4,868,133Net Income 2014: $516,6092014Revenue 2015: $6,147,435Expenses 2015: $6,358,399Net Income 2015: -$210,9642015Revenue 2016: $5,949,508Expenses 2016: $5,470,773Net Income 2016: $478,7352016Revenue 2017: $6,232,258Expenses 2017: $6,069,011Net Income 2017: $163,2472017Revenue 2018: $6,366,053Expenses 2018: $5,783,503Net Income 2018: $582,5502018Revenue 2019: $5,922,442Expenses 2019: $6,713,503Net Income 2019: -$791,0612019Revenue 2020: $5,969,909Expenses 2020: $6,337,189Net Income 2020: -$367,2802020Revenue 2021: $6,798,372Expenses 2021: $6,463,370Net Income 2021: $335,0022021Revenue 2022: $7,162,533Expenses 2022: $9,895,761Net Income 2022: -$2,733,2282022Revenue 2023: $7,757,361Expenses 2023: $9,318,779Net Income 2023: -$1,561,4182023Revenue 2024: $7,848,992Expenses 2024: $8,076,755Net Income 2024: -$227,7632024

Highlighted filing

2024

Revenue$7,848,992
Expenses$8,076,755
Net Income-$227,763
Open 2024 Filing

Filings

Most recent year

2024 • Form 990XML pending. An XML filing is linked for this year, but detailed extraction is still pending.

Open filing
Assets
$6,659,087
Liabilities
$6,105,683
Net assets
$553,404
Revenue
$7,848,992
Expenses
$8,076,755
Net income
-$227,763
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.66$6.11$0.55$7.85$8.08$0.23
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.33$6.11$0.22$7.76$9.32$1.56
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.40$3.50$1.90$7.16$9.90$2.73
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.62$3.09$4.54$6.80$6.46$0.34
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.80$1.67$4.13$5.97$6.34$0.37
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.73$1.23$4.51$5.92$6.71$0.79
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.75$1.50$5.24$6.37$5.78$0.58
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.72$1.09$4.62$6.23$6.07$0.16
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.63$1.18$4.45$5.95$5.47$0.48
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.18$1.24$3.94$6.15$6.36$0.21
2014Detailed filing. Detailed filing data is available for this year.$5.61$1.46$4.15$5.38$4.87$0.52
2013XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.36$1.74$3.62$4.43
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.68$1.85$2.83$4.27
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2021 below.

Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
Feb 15, 2022
Return Version
2020v4.2
Gross Receipts
$6,808,367
Mission and Program Overview

Mission

Our mission is to inspire and equip collegiate men to lead an ethical life of growth, service, and leadership. To accomplish this, our activities focus on providing educational chapter management experiences, increased alumni volunteer participation, a healthy and safe chapter environment, partnerships with host institutions, and an emphasis on higher average chapter size.

To promote and support affiliated chapters and colonies through the maintenance of an international headquarters while also preserving historical documents, preparing fraternity periodicals and educational materials and the support of educational and risk management programs.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$1,885,201$1,892,494▲ $7,293
Cash and Non-Interest-Bearing Accounts$1,662,030$1,861,463▲ $199,433
Investments Other Securities$808,702$985,912▲ $177,210
Land, Buildings, and Equipment, Net$92,157$673,606▲ $581,449
Prepaid Expenses and Deferred Charges$709,351$554,037▼ $155,314
Accounts Receivable$575,729$462,715▼ $113,014
Inventories for Sale or Use$71,144$68,993▼ $2,151
Other Notes and Loans Receivable, Net-$11,142-
Total Assets$5,804,314$7,623,862▲ $1,819,548
Other Assets Total$0$1,113,500▲ $1,113,500
Liabilities
Other Liabilities$809,692$1,852,135▲ $1,042,443
Accounts Payable and Accrued Expenses$655,657$845,821▲ $190,164
Mortgage Notes Payable Secured by Investment Property-$234,985-
Unsecured Notes Loans Payable$149,900$149,900→ $0
Deferred Revenue$58,520$2,950▼ $55,570
Total Liabilities$1,673,769$3,085,791▲ $1,412,022
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$4,130,545$4,538,071▲ $407,526
Total Net Assets Fund Balance$4,130,545$4,538,071▲ $407,526
Total Liabilities and Net Assets / Fund Balance$5,804,314$7,623,862▲ $1,819,548

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$625,413$118,634$744,047
Leasehold Improvements$48,193$581$48,774
Other Assets Org$1,113,500--
Closely Held Equity Interests$985,912--
Compensation and Service Providers
Top Officer Pay98th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Troy MedleyChief Executive OfficerFT$223,187$102,855$326,042
Doug DerringerChief Growth OfficerFT$116,271$43,135$159,406
Tony RobinsonChief Financial OfficerFT$125,866$23,582$149,448
Tad LichtenauerChief Innovation OfficerFT$116,425$25,523$141,948
Justin FisherChief Operating OfficerFT$118,303$13,470$131,773

Board Members and Trustees

NameTitle
Jeff StuermanChairman
Samuel OliverVice Chairman
Alexander MartinsDirector
Christopher MeyerDirector
David HuffineDirector
David LeathersDirector
Donnie BoneeDirector
Frederick Kam JrDirector
Greg CastaniasDirector
John-michael Thomas LiontasDirector
Jonah MudseDirector
Josue BlancoDirector
Kameron RinehartDirector
Lenard BendoDirector
Luis De La FuenteDirector
Orlando RummansDirector
Robert Daniel WulffDirector
Scott ReikofskiDirector
Steve SwaffordDirector
Timothy TuckerDirector
Scott JacksonSecretary
Steve PattisonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,375,799
Program Service Revenue
$5,045,159
Investment Income
$42,784
Other Revenue
$334,630
All Other Contributions
$1,375,799
Change in Net Assets
$335,002

Audited Revenue Reconciliation

Revenue per Audited Statements
$6,780,322
Revenue Not Reported on Financial Statements
$18,050
Revenue Not Reported on Form 990
$72,524
Other Revenue Adjustments
$18,050
Total Revenue per Audited Statements
$6,852,846
Total Revenue per Form 990
$6,798,372
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$3,211,645
Salaries, Compensation, and Employee Benefits$3,084,676
Grants and Similar Amounts Paid$167,049
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$1,888,035
Insurance---$1,116,930
Current Officers, Directors, Trustees, and Key Employees---$589,073
Fees for Services Other---$464,792
Information Technology---$379,909
Other Employee Benefits---$358,300
Occupancy---$346,117
Payroll Taxes---$192,059
Office Expenses---$186,795
Grants to Domestic Orgs---$167,049
Advertising---$117,341
Travel---$108,320
Conferences and Meetings---$77,427
Depreciation Depletion---$66,799
Pension Plan Contributions---$57,209
Fees for Services Accounting---$28,407
Other Expenses---$19,495
Interest---$18,159
Fees for Services Legal---$15,049
Total Functional Expenses$0$0$0$6,463,370

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$6,463,370
Total Expenses per Form 990$6,463,370
Total Expenses per Audited Statements$6,445,320
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$-18,050
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Lambda Chi Alpha Educational Foundation IncCarmel, IN501(c)(3)Bill Farkas Fund$130,500
St Vincent FoundationIndianapolis, IN501(c)(3)General Contribution$25,000

International Summary

Offices
0
Employees
0
Spending
$55,941

International Compliance

Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No

International Activities

RegionActivityServicesOfficesEmployeesSpending
North America - Canada, But Not the United StatesProgram ServicesMember Dues and Fees Related to Three Lambda Chi Alpha Chapters.00$55,941
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
Chapter Rehabilitation Liability$1,672,083
Self Insured Claims Reserve$180,052
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
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

“The organization is made up of members.”

Form 990, Part VI, Section A, Line 7A

“According to article 3 of the organization's constitution, the general assembly shall be the chief governing body of the organization. Included in its powers and duties is the election of the officers of the general fraternity.”

Form 990, Part VI, Section A, Line 7B

“Actions of the grand high zeta, including resolutions, are brought before the general assembly in even numbered years for adoption by the membership.”

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

“The finance and audit committees are given a copy of the form 990 for review. Upon review, the form is signed and then distributed to the board via e-mail prior to filing.”

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

“The board informally monitors compliance with the conflict of interest policy annually with verbal instruction from the president.”

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

“The executive committee of the board of directors reviews the ceo performance annually, with input from all directors. Compensation is determined by the executive committee.”

Form 990, Part VI, Section C, Line 18

“The organization makes its form 990 and form 1024 available to the public upon request.”

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 upon written or verbal request.”

Filing and Contact Details

Filer

Filer Name
Lambda Chi Alpha Fraternity Inc
EIN
35-0459180
Phone
3178728000
Address
10 WEST CARMEL DRIVE NO 220, CARMEL, IN 46032

Signing Officer

Name
Tony Robinson
Title
Chief Financial Officer
Phone
3178728000
Signed
2022-02-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Tony Robinson
Formed
1909
Legal Domicile
In
Voting Board Members
22
Independent Board Members
22
Employees
46
Volunteers
2,125

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 XI, LINE 9:

“Change in equity of llc 73,470.”

FORM 990, PART XII, LINE 2C:

“The organization has an audit committee that assumes responsibility for the oversight of the audit and the selection of an independent accountant. This process has not changed from prior years.”

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 united states internal revenue code and similar state law. 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. Certain nonmember income, that would otherwise be taxable, may be 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, 2021 and 2020 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, 2020. 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:

“Change in equity of llc 73,470.”

PART XI, LINE 4B - OTHER ADJUSTMENTS:

“Cost of goods sold -2,151. Bad debt recovery 20,201.”

PART XII, LINE 2D - OTHER ADJUSTMENTS:

“Cost of goods sold 2,151. Bad debt recovery -20,201.”

Raw XML AppendixShowing 400 of 661 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.

Path#Value
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IRS990/AccountsReceivableGrp/EOYAmt0462715
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0TO PROMOTE AND SUPPORT AFFILIATED CHAPTERS AND COLONIES THROUGH THE MAINTENANCE OF AN INTERNATIONAL HEADQUARTERS WHILE ALSO PRESERVING HISTORICAL DOCUMENTS, PREPARING FRATERNITY PERIODICALS AND EDUCATIONAL MATERIALS AND THE SUPPORT OF EDUCATIONAL AND RISK MANAGEMENT PROGRAMS.
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IRS990/BooksInCareOfDetail/PhoneNum03178728000
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IRS990/Form990PartVIISectionAGrp/PersonNm22TONY ROBINSON
IRS990/Form990PartVIISectionAGrp/PersonNm23TROY MEDLEY
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IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY
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IRS990/Form990PartVIISectionAGrp/TitleTxt22CHIEF FINANCIAL OFFICER
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IRS990/Form990PartVIISectionAGrp/TitleTxt24CHIEF OPERATING OFFICER
IRS990/Form990PartVIISectionAGrp/TitleTxt25CHIEF INNOVATION OFFICER
IRS990/Form990PartVIISectionAGrp/TitleTxt26CHIEF GROWTH OFFICER
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IRS990/MissionDesc0OUR MISSION IS TO INSPIRE AND EQUIP COLLEGIATE MEN TO LEAD AN ETHICAL LIFE OF GROWTH, SERVICE AND LEADERSHIP. TO ACCOMPLISH THIS, OUR ACTIVITIES FOCUS ON PROVIDING EDUCATIONAL CHAPTER MANAGEMENT EXPERIENCES, INCREASED ALUMNI VOLUNTEER PARTICIPATION, A HEALTHY AND SAFE CHAPTER ENVIRONMENT, PARTNERSHIPS WITH HOST INSTITIUTIONS, AND AN EMPHASIS ON HIGHER AVERAGE CHAPTER SIZE.
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IRS990/PrincipalOfficerNm0TONY ROBINSON
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IRS990/ProgramServiceRevenueGrp/Desc0RISK MANAGEMENT
IRS990/ProgramServiceRevenueGrp/Desc1MEMBERSHIP DUES & FEES
IRS990/ProgramServiceRevenueGrp/Desc2CONFERENCE REGISTRATIO
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IRS990/ProgSrvcAccomActy2Grp/Desc0THE EDUCATION TEAM PROVIDES EXTENSIVE ONLINE TRAINING AS WELL AS IN-PERSON TRAINING AT CHAPTER WORKSHOPS, SUMMER CONFERENCES, AND CHAPTER PRESIDENTS' SUMMIT.
IRS990/ProgSrvcAccomActy3Grp/Desc0THE HEALTH & WELLNESS TEAM PROVIDES CHAPTERS WITH RISK MANAGEMENT TOOLS AND LIABILITY INSURANCE, OFFERING COVERAGE TO CHAPTERS, MEMBERS, AND ALUMNI VOLUNTEERS THROUGH A THIRD PARTY INSURANCE AGENCY.
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