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ALPHA CHI OMEGA NATIONAL HOUSING CORPORATION: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
ALPHA CHI OMEGA NATIONAL HOUSING CORPORATION (EIN 35-1992276)
Tax period
2023-08-01 to 2024-07-31
Filed
2025-04-03
IRS object ID
202500939349302030
Schema version
2023v6.0
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2025-04-03T19:07:54-05:00ReturnTs
Tax Period End2024-07-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN351178661PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1BLUE & CO LLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line112800 N MERIDIAN ST STE 400AddressLine1Txt
CityCARMELCityNm
State AbbreviationINStateAbbreviationCd
ZIP46032ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2023-08-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN351992276EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1ALPHA CHI OMEGA NATIONAL HOUSINGBusinessNameLine1Txt
Business Name Line2CORPORATIONBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlALPHBusinessNameControlTxt
Phone3175795050PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line15635 CASTLE CREEK PARKWAY N DRAddressLine1Txt
CityINDIANAPOLISCityNm
State AbbreviationINStateAbbreviationCd
ZIP462504304ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonJULIE GOLDSBERRYPersonNm
Person TitleSENIOR FINANCIAL CONTROLLERPersonTitleTxt
Phone3175795050PhoneNum
Signature2025-04-03SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (1)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonANGELA N CRAWFORD CPAPreparerPersonNm
PTINP00573197PTIN
Phone3178488920PhoneNum
Preparation2025-04-03PreparationDt
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerJULIE GOLDSBERRYPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line15635 CASTLE CREEK PARKWAY N DRAddressLine1Txt
CityINDIANAPOLISCityNm
State AbbreviationINStateAbbreviationCd
ZIP462504304ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$21,739,518GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website AddressWWW.ALPHACHIOMEGA.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1995FormationYr
Legal Domicile StateINLegalDomicileStateCd
Activity Or MissionTHE ALPHA CHI OMEGA NATIONAL HOUSING CORPORATION ENHANCES THE REAL. STRONG. WOMEN. EXPERIENCE BY PROVIDING SAFE AND COMPETITIVE FACILITIES WHERE MEMBERS CONNECT, LEAD, GROW AND SERVE.ActivityOrMissionDesc
Voting Members Governing Body8VotingMembersGoverningBodyCnt
Voting Members Independent8VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers97TotalVolunteersCnt
Total Gross UBI$323,166TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$983,912PYContributionsGrantsAmt
CY Contributions Grants$660,800CYContributionsGrantsAmt
PY Program Service Revenue$17,526,571PYProgramServiceRevenueAmt
CY Program Service Revenue$20,462,776CYProgramServiceRevenueAmt
PY Investment Income$197,818PYInvestmentIncomeAmt
CY Investment Income$328,590CYInvestmentIncomeAmt
PY Other Revenue$1,700PYOtherRevenueAmt
CY Other Revenue$275,544CYOtherRevenueAmt
PY Total Revenue$18,710,001PYTotalRevenueAmt
CY Total Revenue$21,727,710CYTotalRevenueAmt
PY Grants And Similar Paid$30,116PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$165,019CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$825,580PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$842,046CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$16,572,001PYOtherExpensesAmt
CY Other Expenses$20,335,994CYOtherExpensesAmt
PY Total Expenses$17,427,697PYTotalExpensesAmt
CY Total Expenses$21,343,059CYTotalExpensesAmt
PY Revenues Less Expenses$1,282,304PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$384,651CYRevenuesLessExpensesAmt
Total Assets BOY$94,881,575TotalAssetsBOYAmt
Total Assets EOY$94,747,497TotalAssetsEOYAmt
Total Liabilities BOY$40,846,432TotalLiabilitiesBOYAmt
Total Liabilities EOY$40,327,703TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$54,035,143NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$54,419,794NetAssetsOrFundBalancesEOYAmt
MissionTO ENHANCE THE EXPERIENCE OF ALPHA CHI OMEGA'S COLLEGIATE MEMBERS THROUGH THE PROMOTION, SUPPORT AND DEVELOPMENT OF APPROPRIATE, DESIRABLE AND SAFE FACILITIES.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
DescTHE ALPHA CHI OMEGA NATIONAL HOUSING CORPORATION (NHC) IS DEDICATED TO PROVIDING A SPACE FOR OUR MEMBERS TO SHARE WITH THEIR SISTERS, STUDY, CELEBRATE AND MAKE MEMORIES. THE NHC TEAM IS RESPONSIBLE FOR COLLEGIATE CHAPTER FACILITIES WHICH ARE OWNED, LEASED OR MANAGED BY THE NHC.Desc
Described In Section501c30DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtYes (1)ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To OrganizationsYes (1)GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J RequiredYes (1)ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related EntityYes (1)RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document183IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee0EmployeeCnt
Unrelated Bus Incm Over LimitYes (1)UnrelatedBusIncmOverLimitInd
Form990 T FiledYes (1)Form990TFiledInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible ContributionsYes (1)NondeductibleContributionsInd
Nondeductible Contri DisclYes (1)NondeductibleContriDisclInd
Initiation Fees And Cap Contri$0InitiationFeesAndCapContriAmt
Gross Receipts For Public Use$0GrossReceiptsForPublicUseAmt
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members8GoverningBodyVotingMembersCnt
Independent Voting Member8IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or StockholdersYes (1)MembersOrStockholdersInd
Election Of Board MembersYes (1)ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEO0CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldINStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1THE ORGANIZATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone3175795050PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line15635 CASTLE CREEK PARKWAY N DRAddressLine1Txt
CityINDIANAPOLISCityNm
State AbbreviationINStateAbbreviationCd
ZIP462504304ZIPCd
FieldValueIRS element (for citing)
Info In Schedule O Part VIIYes (X)InfoInScheduleOPartVIIInd

Form990 Part VII Section A Form990PartVIISectionAGrp (10 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt
DONNA MCGRATH KLINGE
PRESIDENT5.00Yes (X)Yes (X)$0$0$0
NANCY SPANICH WAISS
SECRETARY/TREASURER5.00Yes (X)Yes (X)$0$0$0
LINDSAY HICKS
DIRECTOR5.00Yes (X)$0$0$0
JANIS ROSE HURTER
DIRECTOR5.00Yes (X)$0$0$0
JILL SABATINO LACY
NATIONAL VICE PRESIDENT5.00Yes (X)$0$0$0
ANNA CLOVIS RITCHIE
DIRECTOR5.00Yes (X)$0$0$0
BROOKE SMITH
DIRECTOR5.00Yes (X)$0$0$0
MELANIE GOERKE
DIRECTOR5.00Yes (X)$0$0$0
KATIE GAFFIN
CEO6.00Yes (X)$0$227,556$8,74434.00
JULIE GOLDSBERRY
SENIOR FINANCIAL CONTROLLE4.00Yes (X)$0$139,835$2,96636.00
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$367,391TotReportableCompRltdOrgAmt
Total Other Compensation$11,710TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (5 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
COLLEGE FRESH INC
401 DEVONSHIRE DRIVE C-23CHAMPAIGNIL61820FOOD SERVICE$2,347,687
LITTLE DIXSIE CONSTRUCTION CO LLC
1431 CINNAMON HILL LANE SUITE 209COLUMBIAMO65201CONSTRUCTION$1,509,340
RICH & GARDNER CONSTRUCTION COMPANY
206 PLUM STREETSYRACUSENY13204CONSTRUCTION$947,908
PDR INTERIORS (POLKADOTS & ROSEBUDS INTE
773 MALABU DRIVELEXINGTONKY40502INTERIOR DESIGN$635,696
GREEK HOUSE CHEFS INC
PO BOX 65277WEST DES MOINESIA50265FOOD SERVICE$598,604
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K18CntrctRcvdGreaterThan100KCnt
All Other Contributions$660,800AllOtherContributionsAmt
Total Contributions$660,800TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
RENTAL INCOME531190$19,725,024$19,725,024
MEMBERSHIP DUES531190$690,489$690,489
LOCAL HOUSING CORP MANAGEMENT531190$47,263$47,263
FieldValueIRS element (for citing)
Total Program Service Revenue$20,462,776TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$340,398TotalRevenueColumnAmt
Related Or Exempt Func Income$17,232RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$323,166UnrelatedBusinessRevenueAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Other$11,808OtherAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Other-$11,808OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column-$11,808TotalRevenueColumnAmt
Exclusion-$11,808ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescOTHER INCOMEDesc
Business900099BusinessCd
Total Revenue Column$275,544TotalRevenueColumnAmt
Related Or Exempt Func Income$275,544RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Other Revenue Total$275,544OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$21,727,710TotalRevenueColumnAmt
Related Or Exempt Func Income$20,755,552RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$323,166UnrelatedBusinessRevenueAmt
Exclusion-$11,808ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$165,019TotalAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$49,142TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$687,195TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$48,456TotalAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$57,253TotalAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$382,734TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$15,525TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$36,105TotalAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$867,951TotalAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$8,980TotalAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$4,923TotalAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$6,167,524TotalAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$152,121TotalAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$1,682,263TotalAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$5,341,988TotalAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$334,576TotalAmt

Other Expenses OtherExpensesGrp (2 entries)

DescDescTotalTotalAmt
FOOD SERVICE$5,103,473
OTHER$237,831

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$21,343,059TotalAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$7,216,101BOYAmt
EOY$8,742,274EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$15,411,873BOYAmt
EOY$15,375,000EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$254,097BOYAmt
EOY$117,238EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

FieldValueIRS element (for citing)
BOY$372,683BOYAmt
EOY$350,890EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$151,676BOYAmt
EOY$161,360EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$108,945,275LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$39,400,935LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$71,065,154BOYAmt
EOY$69,544,340EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$409,991BOYAmt
EOY$456,395EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$94,881,575BOYAmt
EOY$94,747,497EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$2,385,827BOYAmt
EOY$1,692,435EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

FieldValueIRS element (for citing)
BOY$33,885,463BOYAmt
EOY$34,774,051EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$4,575,142BOYAmt
EOY$3,861,217EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$40,846,432BOYAmt
EOY$40,327,703EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$35,339,665BOYAmt
EOY$35,854,500EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$18,695,478BOYAmt
EOY$18,565,294EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$54,035,143BOYAmt
EOY$54,419,794EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$94,881,575BOYAmt
EOY$94,747,497EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$384,651ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Consol And Sep Basis Fincl StmtYes (X)ConsolAndSepBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

Land LandGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$3,737,664OtherCostOrOtherBasisAmt
Book Value$3,737,664BookValueAmt

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$84,282,077OtherCostOrOtherBasisAmt
Depreciation$29,511,255DepreciationAmt
Book Value$54,770,822BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$7,477,079OtherCostOrOtherBasisAmt
Depreciation$1,490,131DepreciationAmt
Book Value$5,986,948BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$11,361,401OtherCostOrOtherBasisAmt
Depreciation$7,784,018DepreciationAmt
Book Value$3,577,383BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$2,087,054OtherCostOrOtherBasisAmt
Depreciation$615,531DepreciationAmt
Book Value$1,471,523BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$69,544,340TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)

DescDescAmtAmt
FUNDS HELD FOR CHAPTERS$485,672
CAPITAL LEASE OBLIGATIONS$1,904,022
OPERATING LEASE LIABILITIES$1,471,523
FieldValueIRS element (for citing)
Total Liability$3,861,217TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$21,727,710TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported$0RevenueNotReportedAmt
Revenue Subtotal$21,727,710RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$21,727,710TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$21,343,059TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$21,343,059ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$21,343,059TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART X, LINE 2:FormAndLineReferenceDesc
ExplanationTHE NHC IS ORGANIZED AS A NOT-FOR-PROFIT CORPORATION AND HAS 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 NHC DID NOT PAY ANY UNRELATED BUSINESS INCOME TAX IN THE YEARS ENDED JULY 31, 2024 AND 2023. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE NHC AND RECOGNIZE A TAX LIABILITY IF THE NHC 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 NHC, AND HAS CONCLUDED THAT AS OF JULY 31, 2024 AND 2023, 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 NHC IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. THE NHC HAS FILED ITS FEDERAL AND STATE INCOME TAX RETURNS FOR PERIODS THROUGH JULY 31, 2023. 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).ExplanationTxt

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records Maintained0GrantRecordsMaintainedInd

Recipient Table RecipientTable

Recipient Business Name RecipientBusinessName

FieldValueIRS element (for citing)
Business Name Line1ALPHA CHI OMEGA FOUNDATION INCBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line15535 CASTLE CREEK PARKWAY N DRIVEAddressLine1Txt
CityINDIANAPOLISCityNm
State AbbreviationINStateAbbreviationCd
ZIP46250ZIPCd
FieldValueIRS element (for citing)
Recipient EIN310949882RecipientEIN
IRC Section501(C)(3)IRCSectionDesc
Cash Grant$165,019CashGrantAmt
Non Cash Assistance$0NonCashAssistanceAmt
Purpose Of GrantPHILANTHROPIC GRANTPurposeOfGrantTxt
FieldValueIRS element (for citing)
Total501c3 Org1Total501c3OrgCnt

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Severance Payment0SeverancePaymentInd
Supplemental Nonqual Rtr Plan0SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp

FieldValueIRS element (for citing)
PersonKATIE GAFFINPersonNm
TitleCEOTitleTxt
Base Compensation Filing Org$0BaseCompensationFilingOrgAmt
Compensation Based On Rltd Orgs$227,556CompensationBasedOnRltdOrgsAmt
Bonus Filing Organization$0BonusFilingOrganizationAmount
Bonus Related Organizations$0BonusRelatedOrganizationsAmt
Other Compensation Filing Org$0OtherCompensationFilingOrgAmt
Other Compensation Rltd Orgs$0OtherCompensationRltdOrgsAmt
Deferred Compensation Flng Org$0DeferredCompensationFlngOrgAmt
Deferred Comp Rltd Orgs$8,744DeferredCompRltdOrgsAmt
Nontaxable Benefits Filing Org$0NontaxableBenefitsFilingOrgAmt
Nontaxable Benefits Rltd Orgs$0NontaxableBenefitsRltdOrgsAmt
Total Compensation Filing Org$0TotalCompensationFilingOrgAmt
Total Compensation Rltd Orgs$236,300TotalCompensationRltdOrgsAmt
Comp Report Prior990 Filing Org$0CompReportPrior990FilingOrgAmt
Comp Report Prior990 Rltd Orgs$0CompReportPrior990RltdOrgsAmt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART I, LINE 3FormAndLineReferenceDesc
ExplanationTHE COMPENSATION OF THE CEO IS SET BY THE ALPHA CHI OMEGA FRATERNITY'S NATIONAL COUNCIL. THE FRATERNITY ACTS AS THE COMMON PAYMASTER FOR ALL FOUR ALPHA CHI OMEGA CORPORATIONS AND ALLOCATES A PORTION OF THE CEO'S SALARY TO EACH CORPORATION (INCLUDING THE NHC). BENCHMARK DATA RELATED TO THE CEO'S COMPENSATION IS OBTAINED ANNUALLY BY THE NATIONAL COUNCIL FROM SEVERAL PUBLISHED SALARY SURVEYS. THE NATIONAL COUNCIL REVIEWS THE BENCHMARK DATA AND ENSURES THAT THE DATA POINTS ARE RELATED TO POSITIONS COMPARABLE TO ALPHA CHI OMEGA'S CEO POSITION. THE NATIONAL COUNCIL THEN MEETS IN EXECUTIVE SESSION, COMPARES APPROPRIATE BENCHMARK DATA POINTS TO THE CEO'S ACTUAL COMPENSATION, DETERMINES CHANGES TO THE CEO'S COMPENSATION IF APPROPRIATE, AND DIRECTS THE FRATERNITY'S PAYROLL STAFF TO MAKE THOSE CHANGES. NO MINUTES ARE KEPT OF THE DELIBERATIONS.ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (8 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 6SECTION 1. MEMBERS. THE CORPORATION SHALL HAVE THREE CLASSES OF MEMBERSHIP: (A) NATIONAL COUNCIL MEMBERS, (B) COLLEGIATE MEMBERS, AND (C) LOCAL HOUSE CORPORATION MEMBERS. (A) NATIONAL COUNCIL MEMBERS SHALL BE, AT ANY PARTICULAR TIME, THOSE INDIVIDUALS WHO, AT SUCH TIME, ARE SERVING ON THE NATIONAL COUNCIL OF ALPHA CHI OMEGA FRATERNITY, INC. ("FRATERNITY") AND SHALL HAVE THOSE RIGHTS AND OBLIGATIONS AS SET FORTH IN THE INDIANA NONPROFIT CORPORATION ACT (THE "ACT"), THESE BYLAWS AND THE ARTICLES OF INCORPORATION OF THE CORPORATION. (B) COLLEGIATE MEMBERS SHALL BE THOSE WHO ARE INITIATED INTO ALPHA CHI OMEGA FRATERNITY AND WHO ARE CURRENTLY AN ACTIVE MEMBER OF AN ALPHA CHI OMEGA CHAPTER AS DESCRIBED IN THE FRATERNITY'S POLICIES. COLLEGIATE MEMBERS SHALL ONLY HAVE SUCH RIGHTS AS ARE SET FORTH IN THE CORPORATION'S BYLAWS. (C) LOCAL HOUSE CORPORATION MEMBERS SHALL BE LOCAL HOUSE CORPORATIONS, AND PROPERTY MANAGEMENT TEAMS, DULY FORMED UNDER THE LAW OF THEIR STATE AND THE POLICIES OF ALPHA CHI OMEGA, THAT OWN, LEASE AND/OR MANAGE A FACILITY FOR THE USE OF A COLLEGIATE CHAPTER OF ALPHA CHI OMEGA. LOCAL HOUSE CORPORATION.
FORM 990, PART VI, SECTION A, LINE 7AONE OF THE DIRECTORS SHALL BE THE NATIONAL PRESIDENT OF THE FRATERNITY OR HER DESIGNATED NATIONAL COUNCIL REPRESENTATIVE. THE REMAINING DIRECTORS SHALL BE ELECTED BY THE NATIONAL COUNCIL MEMBERS OF THE CORPORATION.
FORM 990, PART VI, SECTION B, LINE 11BPROCESS FOR REVIEW OF FORM 990 - THIS FORM 990 WAS PREPARED BY A PUBLIC ACCOUNTING FIRM AND REVIEWED IN DETAIL BY THE NHC'S FINANCE STAFF. THE FORM WAS THEN SENT TO ALL MEMBERS OF THE BOARD OF DIRECTORS FOR REVIEW. THE FORM WAS APPROVED BY THE BOARD OF DIRECTORS AT A REGULAR MONTHLY MEETING PRIOR TO BEING FILED.
FORM 990, PART VI, SECTION B, LINE 12CPROCESS FOR MONITORING AND ENFORCING COMPLIANCE WITH CONFLICT OF INTEREST POLICY - MEMBERS OF THE BOARD OF DIRECTORS COMPLETE A COMBINED FIDUCIARY DUTY AND DISCLOSURE FORM ANNUALLY. THESE FORMS ARE COLLECTED AND REVIEWED BY THE FRATERNITY'S DIRECTOR OF EXECUTIVE OPERATIONS. ANY CONFLICTS OF INTEREST IDENTIFIED ON THE FORMS ARE REPORTED TO THE CEO AND BOARD CHAIR FOR FOLLOWUP AND RESOLUTION AS THOSE INDIVIDUALS DEEM APPROPRIATE.
FORM 990, PART VI, SECTION B, LINE 15THE COMPENSATION OF ALPHA CHI OMEGA'S CHIEF EXECUTIVE OFFICER (CEO) IS SET BY ALPHA CHI OMEGA FRATERNITY'S NATIONAL COUNCIL. THE COMPENSATION OF THE SENIOR FINANCIAL CONTROLLER (SFC) IS REVIEWED FOR REASONABLENESS BY THE NATIONAL COUNCIL. THE FRATERNITY ACTS AS THE COMMON PAYMASTER FOR ALL FOUR ALPHA CHI OMEGA ENTITIES AND ALLOCATES A PORTION OF THE CEO'S AND THE SFC'S SALARIES TO EACH ENTITY. BENCHMARK DATA RELATED TO THE CEO'S AND SFC'S COMPENSATION IS OBTAINED ANNUALLY BY THE NATIONAL COUNCIL FROM SEVERAL PUBLISHED SALARY SURVEYS. THE NATIONAL COUNCIL REVIEWS THE BENCHMARK DATA AND ENSURES THAT THE DATA POINTS ARE RELATED TO POSITIONS COMPARABLE TO ALPHA CHI OMEGA'S CEO AND SFC POSITIONS. THE NATIONAL COUNCIL THEN MEETS IN EXECUTIVE SESSION, COMPARES APPROPRIATE BENCHMARK DATA POINTS TO THE CEO AND SFC'S ACTUAL COMPENSATION, DETERMINES CHANGES TO THE CEO'S COMPENSATION IF APPROPRIATE, DETERMINES WHETHER THE SFC'S COMPENSATION IS REASONABLE IN LIGHT OF THE BENCHMARKS AND DIRECTS THE FRATERNITY'S PAYROLL STAFF TO MAKE CHANGES TO THE CEO'S COMPENSATION IF APPROPRIATE.
FORM 990, PART VI, SECTION C, LINE 19THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST.
FORM 990, PART VII OFFICER'S COMPENSATIONTHE CHIEF EXECUTIVE OFFICER IS COMPENSATED THOUGH THE ALPHA CHI OMEGA FRATERNITY, BUT ALSO SERVES AS THE CHIEF EXECUTIVE OFFICER ON ALPHA CHI OMEGA NATIONAL HOUSING CORPORATION (NHC) AND ALPHA CHI OMEGA FOUNDATION, INC. (FOUNDATION). THE NHC AND FOUNDATION REIMBURSE THE FRATERNITY FOR A PERCENTAGE OF THE CHIEF EXECUTIVE OFFICER'S SALARY AND BENEFITS. THE AMOUNT OF REIMBURSED SALARY IS REFLECTED ON PART IX, LINE 5, OFFICER'S COMPENSATION.
FORM 990, PART XII, LINE 2CTHE ORGANIZATION HAS AN AUDIT COMMITTEE THAT ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT. THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp

Disregarded Entity Name DisregardedEntityName

FieldValueIRS element (for citing)
Business Name Line1ALPHA CHI OMEGA FRATERNITY INCBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line15635 CASTLE CREEK PARKWAY N DRAddressLine1Txt
CityINDIANAPOLISCityNm
State AbbreviationINStateAbbreviationCd
ZIP46250ZIPCd
FieldValueIRS element (for citing)
EIN350141875EIN
Primary ActivitiesFRATERNAL ORGANIZATIONPrimaryActivitiesTxt
Legal Domicile StateINLegalDomicileStateCd
Exempt Code Section501(C)(7)ExemptCodeSectionTxt
Controlled Organization0ControlledOrganizationInd
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts Rylts0ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org0GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth OrgYes (1)GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org0LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth OrgYes (1)LoansOrGuaranteesFromOthOrgInd
Div Related Organization0DivRelatedOrganizationInd
Asset Sale To Other Org0AssetSaleToOtherOrgInd
Asset Purchase From Other Org0AssetPurchaseFromOtherOrgInd
Asset Exchange0AssetExchangeInd
Rental Of Facilities To Oth Org0RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth OrgYes (1)RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org0PerformOfServicesForOthOrgInd
Perform Of Services By Other Org0PerformOfServicesByOtherOrgInd
Sharing Of FacilitiesYes (1)SharingOfFacilitiesInd
Paid Employees SharingYes (1)PaidEmployeesSharingInd
Reimbursement Paid To Other OrgYes (1)ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other OrgYes (1)ReimbursementPaidByOtherOrgInd
Transfer To Other Org0TransferToOtherOrgInd
Transfer From Other Org0TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp (3 entries)

Transaction TypeTransactionTypeTxtInvolvedInvolvedAmtMethod Of Amount DeterminationMethodOfAmountDeterminationTxt
ALPHA CHI OMEGA FRATERNITY INC
K$111,086FMV
ALPHA CHI OMEGA FRATERNITY INC
O$837,049FMV
ALPHA CHI OMEGA FRATERNITY INC
P$37,028FMV