Civic Intelligence

Delta Sigma Phi Fraternity

990 • Fiscal year 2018 • EIN 84-0405009

Jul 01, 2017 to Jun 30, 2018 • Filed on May 11, 2019

Organization ProfileWWW.DELTASIG.ORG
2960 N Meridian St PO Box 88507Indianapolis, IN 46208

(317) 634-1899

Siviq Scores

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

Liabilities / Assets

67th percentile

0.44x

Higher debt load relative to assets than 67% of similar nonprofits.

2018 filings • 501(c)7 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

43rd percentile

0.28x

Higher debt load relative to revenue than 43% of similar nonprofits.

2018 filings • 501(c)7 • $1M-$5M nonprofits • Source year 2018

Net Margin

21st percentile

-5.2%

Higher net margin than 21% of similar nonprofits.

2018 filings • 501(c)7 • $1M-$5M 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

12th percentile

-6.8%

Faster asset growth than 12% of similar nonprofits.

2018 filings • 501(c)7 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

65th percentile

6.1%

Faster revenue growth than 65% of similar nonprofits.

2018 filings • 501(c)7 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Balance Sheet
Liabilities / Assets67th percentile

Assets

Down

$2,525,636

Down $183,927 (-6.8%) from 2017

Net Assets

Down

$1,414,030

Down $163,587 (-10%) from 2017

Liabilities

Down

$1,111,606

Down $20,340 (-1.8%) from 2017

Revenue And Expenses
Liabilities / Revenue43rd percentileNet Margin21st percentile

Revenue

Up

$4,035,439

Up $231,296 (+6.1%) from 2017

Expenses

Up

$4,246,604

Up $559,355 (+15%) from 2017

Net Income

Down

-$211,165

Down $328,059 (-281%) from 2017

Historical Trend

Balance Sheet Trend

Asset Growth12th percentile

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

$3.0M$2.0M$1.0M$0-$1.0M-$2.0MAssets 2010: $1,576,993Liabilities 2010: $679,495Net Assets 2010: $897,4982010Assets 2011: $1,970,242Liabilities 2011: $792,266Net Assets 2011: $1,177,9762011Assets 2012: $1,885,299Liabilities 2012: $681,452Net Assets 2012: $1,203,8472012Assets 2013: $2,139,286Liabilities 2013: $868,295Net Assets 2013: $1,270,9912013Assets 2014: $2,220,546Liabilities 2014: $824,886Net Assets 2014: $1,395,6602014Assets 2015: $2,442,568Liabilities 2015: $1,053,455Net Assets 2015: $1,389,1132015Assets 2016: $2,247,280Liabilities 2016: $925,679Net Assets 2016: $1,321,6012016Assets 2017: $2,709,563Liabilities 2017: $1,131,946Net Assets 2017: $1,577,6172017Assets 2018: $2,525,636Liabilities 2018: $1,111,606Net Assets 2018: $1,414,0302018Assets 2019: $2,238,626Liabilities 2019: $1,040,263Net Assets 2019: $1,198,3632019Assets 2020: $2,028,615Liabilities 2020: $833,601Net Assets 2020: $1,195,0142020Assets 2021: $2,436,004Liabilities 2021: $1,154,590Net Assets 2021: $1,281,4142021Assets 2022: $984,432Liabilities 2022: $1,275,361Net Assets 2022: -$290,9292022Assets 2023: $972,505Liabilities 2023: $2,084,532Net Assets 2023: -$1,112,0272023Assets 2024: $751,330Liabilities 2024: $1,417,529Net Assets 2024: -$666,1992024Assets 2025: $1,648,355Liabilities 2025: $1,627,254Net Assets 2025: $21,1012025

Highlighted filing

2018

Assets$2,525,636
Liabilities$1,111,606
Net Assets$1,414,030
Open 2018 Filing

Operations Trend

Revenue Growth65th percentile

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

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2010: $2,268,8172010Revenue 2011: $2,405,290Expenses 2011: $2,197,238Net Income 2011: $208,0522011Revenue 2012: $2,767,559Expenses 2012: $2,695,639Net Income 2012: $71,9202012Expenses 2013: $3,032,4642013Revenue 2014: $3,709,355Expenses 2014: $3,632,930Net Income 2014: $76,4252014Revenue 2015: $3,792,814Expenses 2015: $3,721,479Net Income 2015: $71,3352015Revenue 2016: $4,344,053Expenses 2016: $4,310,889Net Income 2016: $33,1642016Revenue 2017: $3,804,143Expenses 2017: $3,687,249Net Income 2017: $116,8942017Revenue 2018: $4,035,439Expenses 2018: $4,246,604Net Income 2018: -$211,1652018Revenue 2019: $3,828,804Expenses 2019: $3,833,832Net Income 2019: -$5,0282019Revenue 2020: $4,249,505Expenses 2020: $4,244,361Net Income 2020: $5,1442020Revenue 2021: $3,358,349Expenses 2021: $3,548,633Net Income 2021: -$190,2842021Revenue 2022: $4,245,160Expenses 2022: $5,310,185Net Income 2022: -$1,065,0252022Revenue 2023: $3,767,364Expenses 2023: $4,353,085Net Income 2023: -$585,7212023Revenue 2024: $4,609,794Expenses 2024: $4,164,149Net Income 2024: $445,6452024Revenue 2025: $4,808,812Expenses 2025: $4,122,366Net Income 2025: $686,4462025

Highlighted filing

2018

Revenue$4,035,439
Expenses$4,246,604
Net Income-$211,165
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
May 11, 2019
Return Version
2017v2.3
Gross Receipts
$4,060,207
Mission and Program Overview

Mission

To organize, carry on, conduct, maintain, further the interests and perpetuate in the united states of america and in other nations a greek-letter fraternity of college and university men who believe in god and are loyal to and support the united states of america or the countries of which they are citizens, which fraternity shall be dedicated to the furtherance and defense of liberty, education, and fraternity in colleges, universities and other educational institutions, the maintenance and protection of the sanctity of the home, the sacredness of the family bond and the chivalry of man toward woman, and of men attending, or who have attended, colleges, universities and other educational institutions; and to create, establish, carry on, maintain, encourage, oversee, regulate and sanction chapters among its members.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,318,006$1,453,959▲ $135,953
Savings and Temporary Cash Investments$391,563$215,212▼ $176,351
Accounts Receivable$180,364$197,359▲ $16,995
Prepaid Expenses and Deferred Charges$253,017$192,339▼ $60,678
Inventories for Sale or Use$23,147$25,792▲ $2,645
Land, Buildings, and Equipment, Net$80,500$24,272▼ $56,228
Cash and Non-Interest-Bearing Accounts$100$100→ $0
Total Assets$2,709,563$2,525,636▼ $183,927
Other Assets Total$462,866$416,603▼ $46,263
Liabilities
Other Liabilities$651,004$811,864▲ $160,860
Accounts Payable and Accrued Expenses$120,632$176,532▲ $55,900
Deferred Revenue$274,425$89,675▼ $184,750
Mortgage Notes Payable Secured by Investment Property$85,885$33,535▼ $52,350
Total Liabilities$1,131,946$1,111,606▼ $20,340
Net Assets / Fund Balance
Unrestricted Net Assets$1,577,617$1,414,030▼ $163,587
Total Net Assets Fund Balance$1,577,617$1,414,030▼ $163,587
Total Liabilities and Net Assets / Fund Balance$2,709,563$2,525,636▼ $183,927

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$24,272$439,732$464,004
Other Assets Org$110,167--
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseOtherTotal
Patrick JesseeExecutive DirectorFT$286,618$53,644$340,262
Amber HustonChief Operating OfficerFT$122,550-$122,550
Nathan WightChief Advancement OfficerFT$118,923$3,568$122,491
Carol ArensteinDirector of FinanceFT$40,148$1,204$41,352

Board Members and Trustees

NameTitle
Thomas CycyotaPast President
James LarsonPresident
John JenkinsVice President
Christopher WrobelDirector
Divyesh JevtaniDirector
Ken RileyDirector
Scott WileyDirector
Tyler LegaDirector
Thomas Wiseman ArcherSecretary/treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$123,000
Program Service Revenue
$3,278,206
Investment Income
$129,407
Other Revenue
$504,826
Change in Net Assets
$-211,165

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,989,478
Revenue Not Reported on Financial Statements
$45,961
Revenue Not Reported on Form 990
$75,496
Total Revenue per Audited Statements
$4,064,974
Total Revenue per Form 990
$4,035,439
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,497,234
Salaries, Compensation, and Employee Benefits$1,747,170
Grants and Similar Amounts Paid$2,200
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$826,009
Current Officers, Directors, Trustees, and Key Employees---$631,263
Insurance---$534,207
Travel---$511,842
Conferences and Meetings---$236,212
Office Expenses---$229,473
Information Technology---$172,921
All Other Expenses---$139,017
Other Employee Benefits---$129,457
Payroll Taxes---$104,135
Depreciation Depletion---$65,361
Fees for Services Other---$62,050
Pension Plan Contributions---$56,306
Other Expenses---$49,537
Fees for Service Investment Mgmnt Fees---$45,961
Fees for Services Accounting---$21,050
Interest---$5,546
Grants to Domestic Individuals---$2,200
Fees for Services Legal---$747
Total Functional Expenses$0$0$0$4,246,604

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$4,246,604
Total Expenses per Audited Statements$4,228,561
Expenses per Audited Statements$4,200,643
Expenses Not Reported on Financial Statements$45,961
Expenses Not Reported on Form 990$27,918
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
Escrow & Security Deposits$403,944
Insurance Deductible Reserve$252,302
Deferred Compensation$155,618
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
Yes
Other officer compensation reviewed
Yes
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

“The fraternity's by-laws were amended april 8, 2018 to revise the time frame in which elections to the grand council take place and when mnewly elected members take office.”

Form 990, Part VI, Section A, Line 6

“The three classes of membership are undergraduate, alumni, and honorary.”

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

“Officers of the organization are elected by representatives of the chapters and alumni association every other year. In the off year an undergraduate is elected to the board. The by-laws of the organization provide that the officers will appoint other members if vacancies exist.”

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

“The audit committee and board were provided a copy of the form 990 for review prior to filing.”

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

“The conflict of interest policy is reviewed at the annual board meeting. Each board member must update their compliance and sign the policy annually.”

Form 990, Part VI, Section B, Line 15

“The salary and performance of the executive director are reviewed annually by the grand council (board of directors). This review is conducted by the board's executive compensation and review committee and considers benchmarking data from like membership organizations (i.e. Fraternities), indianapolis-based membership associations, and national surveys for the non-profit sector.”

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 request.”

Filing and Contact Details

Filer

Filer Name
Delta Sigma Phi Fraternity
EIN
84-0405009
Phone
3176341899
Address
2960 N MERIDIAN ST PO BOX 88507, INDIANAPOLIS, IN 46208

Signing Officer

Name
Phil Rodriguez
Title
Executive Director
Phone
3176341899
Signed
2019-05-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Phil Rodriguez
Formed
1900
Legal Domicile
In
Voting Board Members
9
Independent Board Members
9
Employees
37
Volunteers
778

Preparer

Firm
Blue & Co LLC
Address
12800 N MERIDIAN STREET SUITE 400, CARMEL, IN 46032
Preparer
Angela N Crawford CPA
Phone
3178488920
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 2C

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

Financial Statement Notes

PART X, LINE 2:

“The fraternity is a not-for-profit corporation that is exempt from income taxes under section 501(c)(7) of the 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 as 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. Any income that the grand council has properly set aside must be used for the qualifying purposes outlined in the set aside resolution. Included in cash at june 30, 2018 and 2017 is $39,700 and $174,834, respectively, of funds set aside by the grand council. 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, 2018 and 2017, 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 has filed its federal and state income tax returns for periods through june 30, 2017 and is subject to routine audits by taxing jurisdications. However, as of the date of the financial statements were available to be issued, there were no audits for any tax periods in progress. 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).”

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IRS990/ActivityOrMissionDesc0TO ORGANIZE, CARRY ON, CONDUCT, MAINTAIN, FURTHER THE INTERESTS AND PERPETUATE IN THE UNITED STATES OF AMERICA AND IN OTHER NATIONS A GREEK-LETTER FRATERNITY OF COLLEGE AND UNIVERSITY MEN WHO BELIEVE IN GOD AND ARE LOYAL TO AND SUPPORT THE UNITED STATES OF AMERICA OR THE COUNTRIES OF WHICH THEY ARE CITIZENS, WHICH FRATERNITY SHALL BE DEDICATED TO THE FURTHERANCE AND DEFENSE OF LIBERTY, EDUCATION, AND FRATERNITY IN COLLEGES, UNIVERSITIES AND OTHER EDUCATIONAL INSTITUTIONS, THE MAINTENANCE AND PROTECTION OF THE SANCTITY OF THE HOME, THE SACREDNESS OF THE FAMILY BOND AND THE CHIVALRY OF MAN TOWARD WOMAN, AND OF MEN ATTENDING, OR WHO HAVE ATTENDED, COLLEGES, UNIVERSITIES AND OTHER EDUCATIONAL INSTITUTIONS; AND TO CREATE, ESTABLISH, CARRY ON, MAINTAIN, ENCOURAGE, OVERSEE, REGULATE AND SANCTION CHAPTERS AMONG ITS MEMBERS.
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IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR OF FINANCE
IRS990/Form990PartVIISectionAGrp/TitleTxt10EXECUTIVE DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11CHIEF OPERATING OFFICER
IRS990/Form990PartVIISectionAGrp/TitleTxt12CHIEF ADVANCEMENT OFFICER
IRS990/Form990ProvidedToGvrnBodyInd01
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IRS990/FormationYr01900
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IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
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IRS990/GamingActivitiesInd00
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IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
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IRS990/InfoInScheduleOPartXIIInd0X
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IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd01
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IRS990/MinutesOfCommitteesInd01
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IRS990/MissionDesc0TO ORGANIZE, CARRY ON, CONDUCT, MAINTAIN, FURTHER THE INTERESTS AND PERPETUATE IN THE UNITED STATES OF AMERICA AND IN OTHER NATIONS A GREEK-LETTER FRATERNITY OF COLLEGE AND UNIVERSITY MEN WHO BELIEVE IN GOD AND ARE LOYAL TO AND SUPPORT THE UNITED STATES OF AMERICA OR THE COUNTRIES OF WHICH THEY ARE CITIZENS, WHICH FRATERNITY SHALL BE DEDICATED TO THE FURTHERANCE AND DEFENSE OF LIBERTY, EDUCATION, AND FRATERNITY IN COLLEGES, UNIVERSITIES AND OTHER EDUCATIONAL INSTITUTIONS, THE MAINTENANCE AND PROTECTION OF THE SANCTITY OF THE HOME, THE SACREDNESS OF THE FAMILY BOND AND THE CHIVALRY OF MAN TOWARD WOMAN, AND OF MEN ATTENDING, OR WHO HAVE ATTENDED, COLLEGES, UNIVERSITIES AND OTHER EDUCATIONAL INSTITUTIONS; AND TO CREATE, ESTABLISH, CARRY ON, MAINTAIN, ENCOURAGE, OVERSEE, REGULATE AND SANCTION CHAPTERS AMONG ITS MEMBERS.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
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IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt04968
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IRS990/NondeductibleContributionsInd00
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IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
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IRS990/OtherAssetsTotalGrp/EOYAmt0416603
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0129457
IRS990/OtherExpensesGrp/Desc0EQUIPMENT RENTAL & MAIN
IRS990/OtherExpensesGrp/Desc1MISCELLANEOUS
IRS990/OtherExpensesGrp/Desc2DEDUCTIBLE RESERVE
IRS990/OtherExpensesGrp/Desc3INITIATION MATERIALS
IRS990/OtherExpensesGrp/TotalAmt0219057
IRS990/OtherExpensesGrp/TotalAmt1104634
IRS990/OtherExpensesGrp/TotalAmt299619
IRS990/OtherExpensesGrp/TotalAmt349537
IRS990/OtherLiabilitiesGrp/BOYAmt0651004
IRS990/OtherLiabilitiesGrp/EOYAmt0811864
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/BusinessCd1900099
IRS990/OtherRevenueMiscGrp/BusinessCd2900099
IRS990/OtherRevenueMiscGrp/Desc0FOUNDATION REIMBURSEME
IRS990/OtherRevenueMiscGrp/Desc1FOUNDATION SERVICES
IRS990/OtherRevenueMiscGrp/Desc2OTHER - INSURANCE
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0390372
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt125676
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt212100
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0390372
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt125676
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt212100
IRS990/OtherRevenueTotalAmt0430046
IRS990/OtherSalariesAndWagesGrp/TotalAmt0826009
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/TotalAmt0104135
IRS990/PensionPlanContributionsGrp/TotalAmt056306
IRS990/PoliciesReferenceChaptersInd01
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0253017
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0192339
IRS990/PrincipalOfficerNm0PHIL RODRIGUEZ
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0713910
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/BusinessCd2900099
IRS990/ProgramServiceRevenueGrp/Desc0MEMBERSHIP DUES
IRS990/ProgramServiceRevenueGrp/Desc1CONVENTION
IRS990/ProgramServiceRevenueGrp/Desc2CHAPTER INTEREST
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt02855795
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1411542
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt210869
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt02855795
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1411542
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt210869
IRS990/ProgSrvcAccomActy2Grp/Desc0EDUCATION:PROVIDES EDUCATIONAL PROGRAMS TO UNDERGRADUATE MEMBERS INCLUDING; THE LEADERSHIP INSTITUTE, A TRAINING DEVELOPMENT PROGRAM FOR CHAPTER GROWTH AND LEADERSHIP OFFICERS, LEADERSHIP TRAINING FOR UNDERGRADUATES AND VOLUNTEERS, AND EDUCATION MANUALS.
IRS990/ProgSrvcAccomActy3Grp/Desc0CHAPTER SERVICES: PROVIDES SUPPORT TO 103 CHAPTERS AND ALUMNI THROUGH VISITS FROM TEN TRAVELING STAFF MEMBERS.
IRS990/ProgSrvcAccomActyOtherGrp/Desc0OTHER PROGRAM SERVICES CONSIST OF COMMUNICATIONS, CONVENTION, EDUCATION, EXPANSION, RISK MANAGEMENT, AND ADMINISTRATION AND FOUNDATION ADMINISTRATION SUPPORTING SERVICES.
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0123000
IRS990/PYGrantsAndSimilarPaidAmt01160
IRS990/PYInvestmentIncomeAmt051507
IRS990/PYOtherExpensesAmt01916995
IRS990/PYOtherRevenueAmt0472279
IRS990/PYProgramServiceRevenueAmt03157357
IRS990/PYRevenuesLessExpensesAmt0116894
IRS990/PYSalariesCompEmpBnftPaidAmt01769094
IRS990/PYTotalExpensesAmt03687249
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt03804143
IRS990/ReconcilationRevenueExpnssAmt0-211165
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RelatedOrganizationsAmt0123000
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt069812
IRS990/RoyaltiesRevenueGrp/UnrelatedBusinessRevenueAmt069812
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0391563
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0215212
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt027918
IRS990ScheduleD/DonatedServicesUseFcltsAmt027918
IRS990ScheduleD/EquipmentGrp/BookValueAmt024272
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0439732
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0464004
IRS990ScheduleD/ExpensesNotReportedAmt027918
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt045961
IRS990ScheduleD/ExpensesSubtotalAmt04200643
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/InvestmentExpensesNotIncld2Amt045961
IRS990ScheduleD/InvestmentExpensesNotIncldAmt045961
IRS990ScheduleD/NetUnrealizedGainsInvstAmt047578
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0306436
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt1110167
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0RESTRICTED INVESTMENTS
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1CAPITAL CONTRIBUTION - FRMT
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0252302
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1403944
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt2155618
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0INSURANCE DEDUCTIBLE RESERVE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1ESCROW & SECURITY DEPOSITS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2DEFERRED COMPENSATION
IRS990ScheduleD/RevenueNotReportedAmt075496
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt045961
IRS990ScheduleD/RevenueSubtotalAmt03989478
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE FRATERNITY IS A NOT-FOR-PROFIT CORPORATION THAT IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(7) OF THE 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 AS 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. ANY INCOME THAT THE GRAND COUNCIL HAS PROPERLY SET ASIDE MUST BE USED FOR THE QUALIFYING PURPOSES OUTLINED IN THE SET ASIDE RESOLUTION. INCLUDED IN CASH AT JUNE 30, 2018 AND 2017 IS $39,700 AND $174,834, RESPECTIVELY, OF FUNDS SET ASIDE BY THE GRAND COUNCIL. 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, 2018 AND 2017, 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 HAS FILED ITS FEDERAL AND STATE INCOME TAX RETURNS FOR PERIODS THROUGH JUNE 30, 2017 AND IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICATIONS. HOWEVER, AS OF THE DATE OF THE FINANCIAL STATEMENTS WERE AVAILABLE TO BE ISSUED, THERE WERE NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. 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/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt024272
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0416603
IRS990ScheduleD/TotalExpensesPerForm990Amt04246604
IRS990ScheduleD/TotalLiabilityAmt0811864
IRS990ScheduleD/TotalRevenuePerForm990Amt04035439
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt04064974
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt04228561
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/CompensationCommitteeInd0X
IRS990ScheduleJ/CompensationSurveyInd0X
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/Form990OfOtherOrganizationsInd0X
IRS990/ScheduleJRequiredInd01
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt053644
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0PATRICK JESSEE
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0EXECUTIVE DIRECTOR
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SubstantiationRequiredInd01
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0THE EMPLOYMENT CONTRACT OF THE EXECUTIVE DIRECTOR OF THE ORGANIZATION PROVIDES FOR REIMBURSEMENT OF TRAVEL COSTS INCURRED BY HIS SPOUSE OR CHILDREN WHEN ACCOMPANYING HIM ON BUSINESS TRAVEL.
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 1B
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990ScheduleJ/TravelForCompanionsInd0X
IRS990ScheduleJ/WrittenPolicyRefTAndEExpnssInd01
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FRATERNITY'S BY-LAWS WERE AMENDED APRIL 8, 2018 TO REVISE THE TIME FRAME IN WHICH ELECTIONS TO THE GRAND COUNCIL TAKE PLACE AND WHEN MNEWLY ELECTED MEMBERS TAKE OFFICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE THREE CLASSES OF MEMBERSHIP ARE UNDERGRADUATE, ALUMNI, AND HONORARY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2OFFICERS OF THE ORGANIZATION ARE ELECTED BY REPRESENTATIVES OF THE CHAPTERS AND ALUMNI ASSOCIATION EVERY OTHER YEAR. IN THE OFF YEAR AN UNDERGRADUATE IS ELECTED TO THE BOARD. THE BY-LAWS OF THE ORGANIZATION PROVIDE THAT THE OFFICERS WILL APPOINT OTHER MEMBERS IF VACANCIES EXIST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE AUDIT COMMITTEE AND BOARD WERE PROVIDED A COPY OF THE FORM 990 FOR REVIEW PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE CONFLICT OF INTEREST POLICY IS REVIEWED AT THE ANNUAL BOARD MEETING. EACH BOARD MEMBER MUST UPDATE THEIR COMPLIANCE AND SIGN THE POLICY ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE SALARY AND PERFORMANCE OF THE EXECUTIVE DIRECTOR ARE REVIEWED ANNUALLY BY THE GRAND COUNCIL (BOARD OF DIRECTORS). THIS REVIEW IS CONDUCTED BY THE BOARD'S EXECUTIVE COMPENSATION AND REVIEW COMMITTEE AND CONSIDERS BENCHMARKING DATA FROM LIKE MEMBERSHIP ORGANIZATIONS (I.E. FRATERNITIES), INDIANAPOLIS-BASED MEMBERSHIP ASSOCIATIONS, AND NATIONAL SURVEYS FOR THE NON-PROFIT SECTOR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7THE ORGANIZATION HAS AN AUDIT COMMITTEE THAT ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT AND THIS PROCESS HAS NOT CHANGED FROM PRIOR YEARS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 4
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART VI, SECTION C, LINE 19

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
$2,525,636
Liabilities
$1,111,606
Net assets
$1,414,030
Revenue
$4,035,439
Expenses
$4,246,604
Net income
-$211,165
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.65$1.63$0.02$4.81$4.12$0.69
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.75$1.42$0.67$4.61$4.16$0.45
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.97$2.08$1.11$3.77$4.35$0.59
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.98$1.28$0.29$4.25$5.31$1.07
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.44$1.15$1.28$3.36$3.55$0.19
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.03$0.83$1.20$4.25$4.24$0.01
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.24$1.04$1.20$3.83$3.83$0.01
2018Detailed filing. Detailed filing data is available for this year.$2.53$1.11$1.41$4.04$4.25$0.21
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.71$1.13$1.58$3.80$3.69$0.12
2016Detailed filing. Detailed filing data is available for this year.$2.25$0.93$1.32$4.34$4.31$0.03
2015Detailed filing. Detailed filing data is available for this year.$2.44$1.05$1.39$3.79$3.72$0.07
2014Detailed filing. Detailed filing data is available for this year.$2.22$0.82$1.40$3.71$3.63$0.08
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.14$0.87$1.27$3.03
2012Summary only. Only limited summary data is available for this year.$1.89$0.68$1.20$2.77$2.70$0.07
2011Summary only. Only limited summary data is available for this year.$1.97$0.79$1.18$2.41$2.20$0.21
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.58$0.68$0.90$2.27