Civic Intelligence

Delta Sigma Phi Fraternity

990 • Fiscal year 2021 • EIN 84-0405009

Jul 01, 2020 to Jun 30, 2021 • Filed on May 13, 2022

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

74th percentile

0.47x

Higher debt load relative to assets than 74% of similar nonprofits.

2021 filings • 501(c)7 • $1M-$5M nonprofits • Source year 2021

Liabilities / Revenue

48th percentile

0.34x

Higher debt load relative to revenue than 48% of similar nonprofits.

2021 filings • 501(c)7 • $1M-$5M nonprofits • Source year 2021

Net Margin

18th percentile

-5.7%

Higher net margin than 18% of similar nonprofits.

2021 filings • 501(c)7 • $1M-$5M nonprofits • Source year 2021

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2021

Asset Growth

83rd percentile

20%

Faster asset growth than 83% of similar nonprofits.

2021 filings • 501(c)7 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Revenue Growth

12th percentile

-21%

Faster revenue growth than 12% of similar nonprofits.

2021 filings • 501(c)7 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Balance Sheet
Liabilities / Assets74th percentile

Assets

Up

$2,436,004

Up $407,389 (+20%) from 2020

Net Assets

Up

$1,281,414

Up $86,400 (+7.2%) from 2020

Liabilities

Up

$1,154,590

Up $320,989 (+39%) from 2020

Revenue And Expenses
Liabilities / Revenue48th percentileNet Margin18th percentile

Revenue

Down

$3,358,349

Down $891,156 (-21%) from 2020

Expenses

Down

$3,548,633

Down $695,728 (-16%) from 2020

Net Income

Down

-$190,284

Down $195,428 (-3799%) from 2020

Historical Trend

Balance Sheet Trend

Asset Growth83rd 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

2021

Assets$2,436,004
Liabilities$1,154,590
Net Assets$1,281,414
Open 2021 Filing

Operations Trend

Revenue Growth12th 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

2021

Revenue$3,358,349
Expenses$3,548,633
Net Income-$190,284
Open 2021 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
May 13, 2022
Return Version
2020v4.2
Gross Receipts
$3,363,180
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$1,052,469$1,370,816▲ $318,347
Accounts Receivable$291,884$519,899▲ $228,015
Savings and Temporary Cash Investments$88,875$199,808▲ $110,933
Prepaid Expenses and Deferred Charges$214,304$105,634▼ $108,670
Land, Buildings, and Equipment, Net$11,858$33,236▲ $21,378
Inventories for Sale or Use$16,166$0▼ $16,166
Cash and Non-Interest-Bearing Accounts$100$100→ $0
Total Assets$2,028,615$2,436,004▲ $407,389
Other Assets Total$352,959$206,511▼ $146,448
Liabilities
Other Liabilities$395,686$412,858▲ $17,172
Mortgage Notes Payable Secured by Investment Property$150,000$399,970▲ $249,970
Accounts Payable and Accrued Expenses$205,040$241,077▲ $36,037
Deferred Revenue$82,875$100,685▲ $17,810
Total Liabilities$833,601$1,154,590▲ $320,989
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,195,014$1,281,414▲ $86,400
Total Net Assets Fund Balance$1,195,014$1,281,414▲ $86,400
Total Liabilities and Net Assets / Fund Balance$2,028,615$2,436,004▲ $407,389

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$33,236$503,008$536,244
Other Assets Org$82,625--
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseOtherTotal
Phil RogriguezExecutive DirectorFT$184,637$97,514$282,151
Nathan WightChief Advancement OfficerFT$128,899$11,098$139,997
Timothy Meyer 720-321Director of FinanceFT$80,046$10,812$90,858

Board Members and Trustees

NameTitle
James LarsonNational President
John JenkinsVice President
Divyesh JevtaniDirector
John WaldenDirector
Michael NacyDirector
Reagan HansenDirector
Scott WileyDirector
Tom SetoDirector
Thomas Wiseman ArcherSecretary/treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$485,440
Program Service Revenue
$2,159,597
Investment Income
$53,965
Other Revenue
$659,347
All Other Contributions
$240,625
Change in Net Assets
$-190,284

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,352,364
Revenue Not Reported on Financial Statements
$5,985
Revenue Not Reported on Form 990
$276,684
Total Revenue per Audited Statements
$3,629,048
Total Revenue per Form 990
$3,358,349
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,070,543
Other Expenses$1,428,090
Grants and Similar Amounts Paid$50,000
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$1,405,632
Current Officers, Directors, Trustees, and Key Employees---$373,009
Insurance---$362,380
Information Technology---$229,454
Other Employee Benefits---$141,615
Payroll Taxes---$122,100
Occupancy---$107,398
Office Expenses---$97,536
Travel---$72,328
Fees for Services Other---$68,229
Grants to Domestic Orgs---$50,000
Fees for Services Accounting---$37,959
Conferences and Meetings---$35,876
Pension Plan Contributions---$28,187
All Other Expenses---$27,747
Other Expenses---$26,239
Depreciation Depletion---$25,622
Advertising---$13,346
Interest---$13,296
Fees for Services Legal---$8,932
Fees for Service Investment Mgmnt Fees---$5,985
Total Functional Expenses$0$0$0$3,548,633

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$3,548,633
Expenses per Audited Statements$3,542,648
Total Expenses per Audited Statements$3,542,648
Expenses Not Reported on Financial Statements$5,985
Expenses Not Reported on Form 990$0
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Delta Sigma Phi Housing CorporationIndianapolis, IN501(c)(7)Initial Formation Contribution$50,000
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$295,776
Insurance Deductible Reserve$117,082
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
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 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
2022-05-13
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
32
Volunteers
500

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 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 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. 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, 2021 and 2020 is $27,680 and $730, 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, 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 has filed its federal and state income tax returns for periods through june 30, 2020 and is subject to routine audits by taxing jurisdictions. 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/TitleTxt0NATIONAL PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY/TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9EXECUTIVE DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR OF FINANCE
IRS990/Form990PartVIISectionAGrp/TitleTxt11CHIEF ADVANCEMENT OFFICER
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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.
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IRS990/OtherExpensesGrp/Desc1BAD DEBTS
IRS990/OtherExpensesGrp/Desc2INITIATION MATERIALS
IRS990/OtherExpensesGrp/Desc3DUES & SUBSCRIPTIONS
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IRS990/OtherRevenueMiscGrp/Desc0FOUNDATION REIMBURSEME
IRS990/OtherRevenueMiscGrp/Desc1FOUNDATION SERVICES
IRS990/OtherRevenueMiscGrp/Desc2MISCELLANEOUS REVENUE
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IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt1114376
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt28494
IRS990/OtherRevenueTotalAmt0606460
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IRS990/PartialLiquidationInd00
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IRS990/PensionPlanContributionsGrp/TotalAmt028187
IRS990/PoliciesReferenceChaptersInd01
IRS990/PoliticalCampaignActyInd00
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IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0105634
IRS990/PrincipalOfficerNm0PHIL RODRIGUEZ
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0713910
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/Desc0MEMBERSHIP DUES
IRS990/ProgramServiceRevenueGrp/Desc1CONVENTION
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt02128397
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt131200
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt02128397
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt131200
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 106 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/PYContributionsGrantsAmt0225000
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt037714
IRS990/PYOtherExpensesAmt02500114
IRS990/PYOtherRevenueAmt0655331
IRS990/PYProgramServiceRevenueAmt03331460
IRS990/PYRevenuesLessExpensesAmt05144
IRS990/PYSalariesCompEmpBnftPaidAmt01744247
IRS990/PYTotalExpensesAmt04244361
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt04249505
IRS990/ReconcilationRevenueExpnssAmt0-190284
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt051567
IRS990/RoyaltiesRevenueGrp/UnrelatedBusinessRevenueAmt051567
IRS990/SavingsAndTempCashInvstGrp/BOYAmt088875
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0199808
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/BookValueAmt033236
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0503008
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0536244
IRS990ScheduleD/ExpensesNotReportedAmt00
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IRS990ScheduleD/ExpensesSubtotalAmt03542648
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/InvestmentExpensesNotIncld2Amt05985
IRS990ScheduleD/InvestmentExpensesNotIncldAmt05985
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0276684
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0123886
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt182625
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0RESTRICTED INVESTMENTS
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1CAPITAL CONTRIBUTION - FRMT
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0117082
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1295776
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0INSURANCE DEDUCTIBLE RESERVE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1ESCROW & SECURITY DEPOSITS
IRS990ScheduleD/RevenueNotReportedAmt0276684
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt05985
IRS990ScheduleD/RevenueSubtotalAmt03352364
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE FRATERNITY IS A NOT-FOR-PROFIT CORPORATION 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. 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, 2021 AND 2020 IS $27,680 AND $730, 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, 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 HAS FILED ITS FEDERAL AND STATE INCOME TAX RETURNS FOR PERIODS THROUGH JUNE 30, 2020 AND IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS. 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:
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IRS990ScheduleI/RecipientTable/IRCSectionDesc0501(C)(7)
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0INITIAL FORMATION CONTRIBUTION
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0DELTA SIGMA PHI HOUSING CORPORATION
IRS990ScheduleI/RecipientTable/RecipientEIN0871686686
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt02960 N MERIDIAN STREET PO BOX 88507
IRS990ScheduleI/RecipientTable/USAddress/CityNm0INDIANAPOLIS
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0PHIL ROGRIGUEZ
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0EXECUTIVE DIRECTOR
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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 THREE CLASSES OF MEMBERSHIP ARE UNDERGRADUATE, ALUMNI, AND HONORARY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1OFFICERS 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/ExplanationTxt2THE AUDIT COMMITTEE AND BOARD WERE PROVIDED A COPY OF THE FORM 990 FOR REVIEW PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE 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/ExplanationTxt4THE 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/ExplanationTxt5THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE ORGANIZATION HAS AN AUDIT COMMITTEE THAT ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT AND THIS PROCESS HAS NOT CHANGED FROM PRIOR YEARS.

Document Assets

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Filings

Displayed year

2021 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,436,004
Liabilities
$1,154,590
Net assets
$1,281,414
Revenue
$3,358,349
Expenses
$3,548,633
Net income
-$190,284
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
2021Detailed filing. Detailed filing data is available for this year.$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
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$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