ALPHA CHI OMEGA FRATERNITY INC: Form 990, tax year 2022
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- Organization
- ALPHA CHI OMEGA FRATERNITY INC (EIN 35-0141875)
- Tax period
- 2022-08-01 to 2023-07-31
- Filed
- 2024-01-28
- IRS object ID
- 202420289349300207
- Schema version
- 2022v5.0
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-01-28T18:53:01-06:00 | ReturnTs |
| Tax Period End | 2023-07-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 351178661 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BLUE & CO LLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 12800 N MERIDIAN ST STE 400 | AddressLine1Txt |
| City | CARMEL | CityNm |
| State Abbreviation | IN | StateAbbreviationCd |
| ZIP | 46032 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2022-08-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 350141875 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ALPHA CHI OMEGA FRATERNITY INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | ALPH | BusinessNameControlTxt |
| Phone | 3175795050 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5635 CASTLE CREEK PARKWAY N DR | AddressLine1Txt |
| City | INDIANAPOLIS | CityNm |
| State Abbreviation | IN | StateAbbreviationCd |
| ZIP | 46250 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JULIE GOLDSBERRY | PersonNm |
| Person Title | SENIOR FINANCIAL CONTROLLER | PersonTitleTxt |
| Phone | 3175795050 | PhoneNum |
| Signature | 2024-01-24 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | JULIE | PersonFirstNm |
| Person Last | GOLDSBERRY | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (1) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | ANGELA N CRAWFORD CPA | PreparerPersonNm |
| PTIN | P00573197 | PTIN |
| Phone | 3178488920 | PhoneNum |
| Preparation | 2024-01-24 | PreparationDt |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 2 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2022 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | JULIE GOLDSBERRY | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5635 CASTLE CREEK PARKWAY N DR | AddressLine1Txt |
| City | INDIANAPOLIS | CityNm |
| State Abbreviation | IN | StateAbbreviationCd |
| ZIP | 46250 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $18,389,665 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | WWW.ALPHACHIOMEGA.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1885 | FormationYr |
| Legal Domicile State | IN | LegalDomicileStateCd |
| Activity Or Mission | ALPHA CHI OMEGA CULTIVATES IMPACTFUL COMMUNITIES WHERE WOMEN ARE INSPIRED TO CONNECT, LEAD, GROW AND SERVE. | ActivityOrMissionDesc |
| Voting Members Governing Body | 6 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 6 | VotingMembersIndependentCnt |
| Total Employee | 390 | TotalEmployeeCnt |
| Total Volunteers | 2894 | TotalVolunteersCnt |
| Total Gross UBI | $614,874 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $1,182,710 | PYContributionsGrantsAmt |
| CY Contributions Grants | $829,871 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $10,795,598 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $10,441,786 | CYProgramServiceRevenueAmt |
| PY Investment Income | $1,738,400 | PYInvestmentIncomeAmt |
| CY Investment Income | $568,935 | CYInvestmentIncomeAmt |
| PY Other Revenue | $2,791,161 | PYOtherRevenueAmt |
| CY Other Revenue | $2,881,309 | CYOtherRevenueAmt |
| PY Total Revenue | $16,507,869 | PYTotalRevenueAmt |
| CY Total Revenue | $14,721,901 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $280,447 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $697,006 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $7,037,175 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $7,721,099 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $7,366,131 | PYOtherExpensesAmt |
| CY Other Expenses | $7,479,666 | CYOtherExpensesAmt |
| PY Total Expenses | $14,683,753 | PYTotalExpensesAmt |
| CY Total Expenses | $15,897,771 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $1,824,116 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$1,175,870 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $29,119,055 | TotalAssetsBOYAmt |
| Total Assets EOY | $27,766,470 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $18,517,293 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $17,951,953 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $10,601,762 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $9,814,517 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | ALPHA CHI OMEGA MAKES A PROMISE TO EMPOWER EACH MEMBER TO BECOME THE BEST VERSION OF HERSELF. THE REAL. STRONG. WOMEN. EXPERIENCE DELIVERS ON THIS PROMISE BY PROVIDING AN ENVIRONMENT WHERE MEMBERS TAKE ON THE ISSUES AND CHALLENGES THAT HELP THEM GROW INTO REAL, STRONG WOMEN WHO HAVE COURAGE IN THEIR CONVICTIONS AND WHO WILL EFFECT CHANGE IN THE WORLD. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Desc | COLLEGIATE EXPERIENCE - THE FRATERNITY SUPPORTS CHAPTERS BY PROVIDING LEADERSHIP DEVELOPMENT, MEMBERSHIP GROWTH/RECRUITMENT AND RISK MANAGEMENT SUPPORT. THE FRATERNITY TRAINS VOLUNTEERS WHO WORK WITH CHAPTERS AND ASSIGNS SUPPORT CONSULTANTS AND SUBJECT-MATTER EXPERTS TO HELP CHAPTERS GROW AND FLOURISH. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | EDUCATION AND LEADERSHIP INITIATIVES - THE FRATERNITY CREATES AND DELIVERS LEADERSHIP PROGRAMS FOR BOTH ALUMNAE AND COLLEGIATE MEMBERS DESIGNED TO DEVELOP THE WHOLE INDIVIDUAL DURING COLLEGIATE YEARS AND CONTINUE THAT GROWTH FOR A LIFETIME. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | LIFETIME ENGAGEMENT - THE FRATERNITY WORKS TO PROVIDE MEANINGFUL OPPORTUNITIES FOR ALUMNAE MEMBERS TO ENGAGE WITH EACH OTHER AND GROW AS INDIVIDUALS THROUGHOUT THEIR LIFETIMES. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Described In Section501c3 | 0 | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | Yes (1) | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | Yes (1) | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | Yes (1) | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | 0 | TransactionWithControlEntInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 37 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 390 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (1) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (1) | Form990TFiledInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Initiation Fees And Cap Contri | $1,550,012 | InitiationFeesAndCapContriAmt |
| Gross Receipts For Public Use | $0 | GrossReceiptsForPublicUseAmt |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 6 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 6 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | Yes (1) | LocalChaptersInd |
| Policies Reference Chapters | Yes (1) | PoliciesReferenceChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | IN | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE ORGANIZATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 3175795050 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5635 CASTLE CREEK PARKWAY N DR | AddressLine1Txt |
| City | INDIANAPOLIS | CityNm |
| State Abbreviation | IN | StateAbbreviationCd |
| ZIP | 46250 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part VII | Yes (X) | InfoInScheduleOPartVIIInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (12 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|
| LYNNE BIGGIO HERNDON | ||||||||
| NATIONAL PRESIDENT | 15.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| LESLIE ABRAMSKY BLOCK | ||||||||
| SECRETARY/TREASURER | 4.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| JARITA ASKINS | ||||||||
| VICE PRESIDENT | 4.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| KELLI RODRIGUEZ CURRIE | ||||||||
| VICE PRESIDENT | 4.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| CASSIE GERHARDT | ||||||||
| VICE PRESIDENT | 4.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| JILL SABATINO LACY | ||||||||
| VICE PRESIDENT | 4.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| KATIE GAFFIN | ||||||||
| CEO | 28.00 | Yes (X) | $202,795 | $0 | $29,128 | 12.00 | ||
| JULIE GOLDSBERRY | ||||||||
| SENIOR FINANCIAL CONTROLLER | 28.00 | Yes (X) | $131,566 | $0 | $2,554 | 12.00 | ||
| MARSHA GRADY | ||||||||
| CHIEF DEVELOPMENT OFFICER | 0.00 | $100,991 | $0 | $18,008 | 40.00 | Yes (X) | ||
| AMY JO GABEL | ||||||||
| SENIOR DIRECTOR OF HOUSING | 2.00 | $107,143 | $0 | $4,286 | 38.00 | Yes (X) | ||
| AMY MUSTAFA | ||||||||
| SENIOR DIRECTOR OF EDUCATION | 34.00 | $101,524 | $0 | $11,496 | 6.00 | Yes (X) | ||
| JEN PATTERSON | ||||||||
| SENIOR DIRECTOR OF COLLEGIATE EXPERIENCE | 40.00 | $102,174 | $0 | $11,504 | 0.00 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $746,193 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $76,976 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 6 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp
Contractor Name ContractorName
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | FORVIS LLP | BusinessNameLine1Txt |
Contractor Address ContractorAddress
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 201 N ILLINOIS STREET STE 700 | AddressLine1Txt |
| City | INDIANAPOLIS | CityNm |
| State Abbreviation | IN | StateAbbreviationCd |
| ZIP | 46244 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Services | ACCOUNTING SERVICES | ServicesDesc |
| Compensation | $137,453 | CompensationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 1 | CntrctRcvdGreaterThan100KCnt |
| All Other Contributions | $829,871 | AllOtherContributionsAmt |
| Total Contributions | $829,871 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (4 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| MEMBERSHIP DUES | 900099 | $6,236,539 | $6,236,539 |
| CHAPTER SERVICES | 900099 | $3,923,899 | $3,923,899 |
| TRAINING REGISTRATION FEES | 900099 | $280,645 | $280,645 |
| CONVENTION | 900099 | $703 | $703 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $10,441,786 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $649,959 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | $649,959 | UnrelatedBusinessRevenueAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $625,757 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $579,818 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $45,939 | UnrelatedBusinessRevenueAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $219,281 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $0 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $219,281 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $219,281 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $219,281 | RelatedOrExemptFuncIncomeAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $3,541,879 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $3,622,903 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | -$81,024 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$81,024 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | -$81,024 | UnrelatedBusinessRevenueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $57,544 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $44,861 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $12,683 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $12,683 | RelatedOrExemptFuncIncomeAmt |
Other Revenue Misc OtherRevenueMiscGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| REIMBURSEMENT FROM FOUNDATION | 900099 | $1,082,597 | $1,082,597 |
| REIMBURSEMENT FROM NHC | 900099 | $859,078 | $859,078 |
| OTHER REVENUE | 900099 | $81,913 | $81,913 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $2,023,588 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $14,721,901 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $13,277,156 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $614,874 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $697,006 | TotalAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $234,628 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,545,478 | TotalAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $96,331 | TotalAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $309,709 | TotalAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $534,953 | TotalAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,770 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $50,943 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $30,610 | TotalAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $19,833 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $520,797 | TotalAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $25,308 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $633,009 | TotalAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $387,443 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $152,705 | TotalAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,618,016 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $711,804 | TotalAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $23,811 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $134,399 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $290,309 | TotalAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| REIMBURSED EXPENSES - F | $1,082,597 |
| REIMBURSED EXPENSES - N | $870,370 |
| PER CAPITA NHC FEES | $660,673 |
| MISCELLANEOUS | $147,852 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $113,417 | TotalAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $15,897,771 | TotalAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,687,055 | BOYAmt |
| EOY | $7,913,634 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,741,211 | BOYAmt |
| EOY | $12,384,568 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $757,589 | BOYAmt |
| EOY | $223,668 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $476,409 | BOYAmt |
| EOY | $553,241 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $41,068 | BOYAmt |
| EOY | $56,963 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $402,211 | BOYAmt |
| EOY | $333,833 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $3,332,418 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $1,099,348 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,270,966 | BOYAmt |
| EOY | $2,233,070 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,742,546 | BOYAmt |
| EOY | $4,067,493 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $29,119,055 | BOYAmt |
| EOY | $27,766,470 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,075,971 | BOYAmt |
| EOY | $826,103 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $73,934 | EOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $447,552 | BOYAmt |
| EOY | $367,549 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $16,993,770 | BOYAmt |
| EOY | $16,684,367 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $18,517,293 | BOYAmt |
| EOY | $17,951,953 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,601,762 | BOYAmt |
| EOY | $9,814,517 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,601,762 | BOYAmt |
| EOY | $9,814,517 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $29,119,055 | BOYAmt |
| EOY | $27,766,470 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$1,175,870 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $388,625 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $245,000 | OtherCostOrOtherBasisAmt |
| Book Value | $245,000 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $2,020,992 | OtherCostOrOtherBasisAmt |
| Depreciation | $125,230 | DepreciationAmt |
| Book Value | $1,895,762 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,066,426 | OtherCostOrOtherBasisAmt |
| Depreciation | $974,118 | DepreciationAmt |
| Book Value | $92,308 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $2,233,070 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | FUNDS HELD FOR CHAPTERS | Desc |
| Amt | $16,684,367 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $16,684,367 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $15,135,554 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $388,625 | NetUnrealizedGainsInvstAmt |
| Other Revenue | $44,861 | OtherRevenueAmt |
| Revenue Not Reported | $433,486 | RevenueNotReportedAmt |
| Revenue Subtotal | $14,702,068 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $19,833 | InvestmentExpensesNotIncldAmt |
| Revenue Not Reported Fincl Stmt | $19,833 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $14,721,901 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $15,922,799 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $44,861 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $44,861 | ExpensesNotReportedAmt |
| Expenses Subtotal | $15,877,938 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $19,833 | InvestmentExpensesNotIncld2Amt |
| Expenses Not Rpt Fincl Stmt | $19,833 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $15,897,771 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART X, LINE 2: | THE FRATERNITY AND THE NHC ARE EACH ORGANIZED AS 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 ACTIVITIES OF PSP ARE EXEMPT AS PROGRAMS UNDER THE FRATERNITY'S NOT-FOR-PROFIT EXEMPTION. 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 FOR CHARITABLE AND EDUCATIONAL PURPOSES. INCOME THAT IS PROPERLY SET ASIDE MUST BE USED FOR THE QUALIFYING PURPOSES OUTLINED IN THE SET ASIDE RESOLUTION. THE OUTSTANDING BALANCE OF FUNDS SET ASIDE AS OF JULY 31, 2023 AND 2022 WAS $824,835 AND $453,741, RESPECTIVELY. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE ORGANIZATION AND RECOGNIZE A TAX LIABILITY IF THE ORGANIZATION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY VARIOUS FEDERAL AND STATE TAXING AUTHORITIES. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE ORGANIZATION, AND HAS CONCLUDED THAT AS OF JULY 31, 2023 AND 2022, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE ACCOMPANYING CONSOLIDATED FINANCIAL STATEMENTS. THE ORGANIZATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. THE ORGANIZATION HAS FILED ITS FEDERAL AND STATE INCOME TAX RETURNS FOR PERIODS THROUGH JULY 31, 2022. THESE INCOME TAX RETURNS ARE GENERALLY OPEN TO EXAMINATION BY THE RELEVANT TAXING AUTHORITIES FOR A PERIOD OF THREE YEARS FROM THE LATER OF THE DATE THE RETURN WAS FILED OR ITS DUE DATE (INCLUDING APPROVED EXTENSIONS). |
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | COST OF GOODS SOLD 44,861. |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | COST OF GOODS SOLD 44,861. |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable (2 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | Recipient EINRecipientEIN | IRC SectionIRCSectionDesc | Cash GrantCashGrantAmt | Non Cash AssistanceNonCashAssistanceAmt | Purpose Of GrantPurposeOfGrantTxt |
|---|---|---|---|---|---|---|---|---|
| ALPHA CHI OMEGA NATIONAL HOUSING CORPORATION | ||||||||
| 5635 CASTLE CREEK PARKWAY N DRIVE | INDIANAPOLIS | IN | 46250 | 351992276 | 501(C)(7) | $510,000 | $0 | CAPITAL IMPROVEMENTS TO NATIONAL HOUSING CORPORATION PROPERTIES |
| ALPHA CHI OMEGA FOUNDATION INC | ||||||||
| 5635 CASTLE CREEK PARKWAY N DRIVE | INDIANAPOLIS | IN | 46250 | 310949882 | 501(C)(3) | $185,010 | $0 | PHILANTHROPIC GRANT |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 1 | Total501c3OrgCnt |
| Total Other Org | 1 | TotalOtherOrgCnt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | GRANTS TO THE NATIONAL HOUSING CORPORATION ARE MONITORED BY FRATERNITY STAFF MEMBERS WHO ARE SHARED BETWEEN THE TWO ENTITIES TO ENSURE THEY ARE SPENT APPROPRIATELY. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form990 Of Other Organizations | Yes (X) | Form990OfOtherOrganizationsInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | KATIE GAFFIN | PersonNm |
| Title | CEO | TitleTxt |
| Base Compensation Filing Org | $202,795 | BaseCompensationFilingOrgAmt |
| Compensation Based On Rltd Orgs | $0 | CompensationBasedOnRltdOrgsAmt |
| Bonus Filing Organization | $0 | BonusFilingOrganizationAmount |
| Bonus Related Organizations | $0 | BonusRelatedOrganizationsAmt |
| Other Compensation Filing Org | $0 | OtherCompensationFilingOrgAmt |
| Other Compensation Rltd Orgs | $0 | OtherCompensationRltdOrgsAmt |
| Deferred Compensation Flng Org | $8,408 | DeferredCompensationFlngOrgAmt |
| Deferred Comp Rltd Orgs | $0 | DeferredCompRltdOrgsAmt |
| Nontaxable Benefits Filing Org | $20,720 | NontaxableBenefitsFilingOrgAmt |
| Nontaxable Benefits Rltd Orgs | $0 | NontaxableBenefitsRltdOrgsAmt |
| Total Compensation Filing Org | $231,923 | TotalCompensationFilingOrgAmt |
| Total Compensation Rltd Orgs | $0 | TotalCompensationRltdOrgsAmt |
| Comp Report Prior990 Filing Org | $0 | CompReportPrior990FilingOrgAmt |
| Comp Report Prior990 Rltd Orgs | $0 | CompReportPrior990RltdOrgsAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (8 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 6 | ALPHA CHI OMEGA FRATERNITY'S MEMBERS ARE CALLED DELEGATES AND ARE DEFINED AS FOLLOWS IN THE ARTICLES OF INCORPORATION: 1. MEMBERS OF THE NATIONAL COUNCIL; 2. PROVINCE COLLEGIATE CHAIRS; 3. PROVINCE ALUMNAE CHAIRS; 4. THE CHAPTER PRESIDENT OR HER DESIGNATED REPRESENTATIVE FROM EACH COLLEGIATE CHAPTER IN GOOD STANDING; 5. THE CHAPTER PRESIDENT OR HER DESIGNATED REPRESENTATIVE FROM EACH ALUMNAE CHAPTER IN GOOD STANDING AND 6. PAST NATIONAL PRESIDENTS OF ALPHA CHI OMEGA. |
| FORM 990, PART VI, SECTION A, LINE 7A | POWER OF DELEGATES TO ELECT MEMBERS OF THE GOVERNING BODY: PER ALPHA CHI OMEGA FRATERNITY'S ARTICLES OF INCORPORATION: DELEGATES ARE VESTED WITH THE FOLLOWING RIGHTS: ELECTING THE NATIONAL COUNCIL . . . NATIONAL COUNCIL MEMBERS SHALL BE ELECTED BY A MAJORITY OF THE VOTES CAST BY THE DELEGATES TO VOTE AT A NATIONAL CONVENTION. |
| FORM 990, PART VI, SECTION B, LINE 11B | PROCESS FOR REVIEW OF FORM 990 - THIS FORM 990 WAS PREPARED BY A PUBLIC ACCOUNTING FIRM AND REVIEWED IN DETAIL BY THE FRATERNITY'S FINANCE STAFF. THE FORM WAS THEN SENT TO ALL MEMBERS OF THE NATIONAL COUNCIL FOR REVIEW. THE FORM WAS APPROVED BY THE NATIONAL COUNCIL AT A REGULAR MONTHLY MEETING PRIOR TO BEING FILED. |
| FORM 990, PART VI, SECTION B, LINE 12C | PROCESS FOR MONITORING AND ENFORCING COMPLIANCE WITH CONFLICT OF INTEREST POLICY - NATIONAL COUNCIL MEMBER COMPLETE A COMBINED FIDUCIARY DUTY AND DISCLOSURE FORM ANNUALLY. THE FORMS ARE COLLECTED AND REVIEWED BY THE DIRECTOR OF EXECUTIVE OPERATIONS. ANY CONFLICTS OF INTEREST IDENTIFIED ON THE FORMS ARE REPORTED TO THE NATIONAL COUNCIL PRESIDENT OR CHIEF EXECUTIVE OFFICER FOR FOLLOW UP AND RESOLUTION AS THOSE INDIVIDUALS DEEM APPROPRIATE. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE 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 19 | THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST. |
| FORM 990, PART VII, LINE 1A: | THE CHIEF EXECUTIVE OFFICER IS COMPENSATED THOUGH THE FRATERNITY, BUT ALSO SERVES AS THE CHIEF EXECUTIVE OFFICER OF 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 COMPENSATION CHARGED TO THE FRATERNITY IS REFLECTED ON PART IX, LINE 5, OFFICER'S COMPENSATION. |
| FORM 990, PART XII, LINE 2C: | THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. |
Schedule R IRS990ScheduleR
Id Disregarded Entities IdDisregardedEntitiesGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PEARL STONE PARTNERS LLC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5635 CASTLE CREEK PARKWAY N DR | AddressLine1Txt |
| City | INDIANAPOLIS | CityNm |
| State Abbreviation | IN | StateAbbreviationCd |
| ZIP | 46250 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 830520511 | EIN |
| Primary Activities | CHAPTER SERVICE PROVIDER | PrimaryActivitiesTxt |
| Legal Domicile State | IN | LegalDomicileStateCd |
| Total Income | $3,922,987 | TotalIncomeAmt |
| End Of Year Assets | $1,715,426 | EndOfYearAssetsAmt |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ALPHA CHI OMEGA FRATERNITY INC | BusinessNameLine1Txt |
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ALPHA CHI OMEGA NATIONAL HOUSING CORPORATION | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5635 CASTLE CREEK PARKWAY N DR | AddressLine1Txt |
| City | INDIANAPOLIS | CityNm |
| State Abbreviation | IN | StateAbbreviationCd |
| ZIP | 46250 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 351992276 | EIN |
| Primary Activities | HOUSING CORPORATION | PrimaryActivitiesTxt |
| Legal Domicile State | IN | LegalDomicileStateCd |
| Exempt Code Section | 501(C)(7) | ExemptCodeSectionTxt |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ALPHA CHI OMEGA FRATERNITY INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Controlled Organization | Yes (1) | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | Yes (1) | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | Yes (1) | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | Yes (1) | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | Yes (1) | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (1) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | Yes (1) | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | Yes (1) | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (4 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| ALPHA CHI OMEGA NATIONAL HOUSING CORPORATION | ||
| O | $810,606 | FMV |
| ALPHA CHI OMEGA NATIONAL HOUSING CORPORATION | ||
| A | $75,176 | FMV |
| ALPHA CHI OMEGA NATIONAL HOUSING CORPORATION | ||
| B | $510,000 | FMV |
| ALPHA CHI OMEGA NATIONAL HOUSING CORPORATION | ||
| Q | $59,764 | FMV |