2020-10-12T16:24:44-05:00 2020-05-31 351178661 BLUE & CO LLC 12800 N MERIDIAN ST STE 400 CARMEL IN 46032 990 2019-06-01 010158948 SIGMA KAPPA SORORITY SIGM 3178723275 695 PRO-MED LANE NO 300 CARMEL IN 460325323 JORDAN BENTLAGE EXECUTIVE DIRECTOR 3178723275 2020-10-06 1 ANGELA N CRAWFORD CPA P00573197 3178488920 2020-10-06 184.170.167.139 2020-10-06 12:06:04 ED P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 AF923E04E140C4DE71FD41AF2127CF5344A3E036 2019 2021-04-22 16:20:28Z JORDAN BENTLAGE 695 PRO-MED LANE NO 300 CARMEL IN 460325323 6414783 0 0594 X WWW.SIGMAKAPPA.ORG X 1874 IN TO PROVIDE WOMEN LIFELONG OPPORTUNITIES AND SUPPORT FOR SOCIAL, INTELLECTUAL, AND SPIRITUAL DEVELOPMENT BY BRINGING WOMEN TOGETHER TO POSITIVELY IMPACT OUR COMMUNITIES. 8 8 64 205 336050 0 216000 76603 5057073 3693050 62870 127743 505297 344480 5841240 4241876 0 0 0 0 2013643 2075609 0 0 0 3821097 2614965 5834740 4690574 6500 -448698 9970548 11106619 4878486 6461542 5092062 4645077 TO PROVIDE WOMEN LIFELONG OPPORTUNITIES AND SUPPORT FOR SOCIAL, INTELLECTUAL, AND SPIRITUAL DEVELOPMENT BY BRINGING WOMEN TOGETHER TO POSITIVELY IMPACT OUR COMMUNITIES. 0 0 GENERAL MANAGEMENT AND EDUCATIONAL SERVICES OF CHAPTERS AND THOSE EXPENDITURES RELATING TO THE ADMINISTRATION AND EDUCATION OF OVER 11,000 COLLEGIATE MEMBERS AND 160,000 ALUMNAE MEMBERS. PUBLICATION EXPENDITURES FOR THE BENEFIT AND EDUCATION OF THE COLLEGIATE AND ALUMNAE MEMBERS. DISTRIBUTED ELECTRONICALLY TO APPROXIMATELY 58,000 MEMBERS EACH QUARTER AND BY HARD COPY TO 107,000 MEMBERS ONCE PER YEAR. EDUCATIONAL/LEADERSHIP TRAINING EVENTS: CONVENTION AND REGIONAL LEADERSHIP CONFERENCES (RLC) PROVIDED TO COLLEGIATE AND ALUMNAE MEMBERS OF THE ORGANIZATION. 0 1 0 0 0 0 0 1 0 1 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 X 42 0 1 64 1 1 1 0 0 0 1 1 531912 0 0 0 0 X 8 8 0 0 0 0 1 1 0 1 1 0 1 1 1 1 1 1 1 1 1 1 0 IN X X THE ORGANIZATION 3178723275 695 PRO-MED LANE NO 300 CARMEL IN 460325323 SARA SEELY CHACON NATIONAL PRESIDENT 15.00 X X 0 0 0 ANN O'CONNELL ADAMS NATIONAL VICE PRESIDENT FOR ALUMNAE 15.00 X X 0 0 0 MEAGHAN MILLER THUL NATIONAL VICE PRESIDENT FOR COLLEGIATE CHAPTERS 15.00 X X 0 0 0 KATHLEEN BRANGAN HELD NATIONAL VICE PRESIDENT FOR MEMBERSHIP 15.00 X X 0 0 0 JORDAN ARCHER NATIONAL VICE PRESIDENT FOR EXTENSION 15.00 X X 0 0 0 CHRISTIAN MATTINGLY GAMM NATIONAL VICE PRESIDENT FOR PROGRAMMING 15.00 X X 0 0 0 PAMELA MOSHER NATIONAL VICE PRESIDENT FOR COMMUNICATION 15.00 X X 0 0 0 JENNIFER CHALLENDER RAINEY NATIONAL VICE PRESIDENT FOR FINANCE 15.00 X X 0 0 0 JORDAN BENTLAGE EXECUTIVE DIRECTOR 40.00 X 99137 0 9442 99137 0 9442 0 0 0 0 MARRIOTT BUSINESS SERVICES PO BOX 402642 ATLANTA GA 30384 RLC EVENTS 329428 HERFF JONES LLC PO BOX 99292 CHICAGO IL 60693 MERCHANDISE 314987 HILTON DFW LAKES 1800 HWY 26 E GRAPEVINE TX 76051 RLC / VOLUNTEER SUMMIT EVENTS 176852 TALKSPACE NETWORKS LLC 33 W 60TH ST FL 8 NEW YORK NY 10023 MENTAL HEALTH SERVICES FOR MEMBERS 125000 OMEGAFI GINSYSTEM PO BOX 2487 COLUMBUS GA 31902 FINANCIAL MANAGEMENT, DATABASE AND COMMU 120656 5 76603 76603 MEMBERSHIP DUES 900099 1928989 1928989 CONVENTION AND CONFERENCES 900099 614428 614428 LIABILITY INSURANCE 900099 504076 504076 COMMUNICATION FEES 900099 371532 371532 PUBLICATIONS 900099 132190 132190 141835 141835 3693050 105132 105132 204021 204021 1939500 1912603 4286 26897 -4286 22611 -4286 26897 396477 256018 140459 140459 4241876 3829223 336050 0 118880 1596563 213489 146677 5552 79441 18572 183200 107917 318099 172080 414669 837515 30187 263023 PUBLISHING 55414 CHAPTER EXPENSES 51758 MEMBERSHIP / DUES 46729 BAD DEBTS 1414 29395 4690574 1279018 370433 303088 93549 210572 133728 29336 42696 247895 242302 236099 151904 76806 84195 3521439 4505620 4302394 5634096 9970548 11106619 291939 229880 120373 458564 4302394 5634096 163780 139002 4878486 6461542 X 5092062 4645077 5092062 4645077 9970548 11106619 -448698 1713 0 X X 0 1 X 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 67566 48491 19075 168533 103413 65120 84195 FUNDS HELD FOR OTHERS 5634096 5634096 FUNDS HELD FOR CLOSED CHAPTERS 139002 139002 X 4485321 1713 260304 262017 4223304 18572 18572 4241876 4932306 260304 260304 4672002 18572 18572 4690574 PART IV, LINE 2B: THE ORGANIZATION MAINTAINS A CENTRAL CHECKING ACCOUNT AS WELL AS A TRUST ACCOUNT FOR ALL CHAPTER FUNDS. THE RESPONSIBILITY OF THE RECEIPT AND DISBURSEMENT OF THOSE FUNDS LIES SOLELY WITH THE INDIVIDUAL CHAPTERS. PART X, LINE 2: THE SORORITY 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 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 FOR CHARITABLE AND EDUCATIONAL PURPOSES. INCOME THAT IS PROPERLY SET ASIDE MUST BE USED FOR THE QUALIFYING PURPOSES AS OUTLINED IN THE SET ASIDE RESOLUTION. THE OUTSTANDING BALANCE OF FUNDS SET ASIDE AS OF MAY 31, 2020 AND 2019 WAS $312,511 AND $610,119, RESPECTIVELY. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE SORORITY AND RECOGNIZE A TAX LIABILITY IF THE SORORITY 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 SORORITY, AND HAS CONCLUDED THAT AS OF MAY 31, 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 SORORITY HAS FILED ITS FEDERAL AND STATE INCOME TAX RETURNS FOR PERIODS THROUGH MAY 31, 2019 AND IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS. HOWEVER, AS OF THE DATE 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). PART XI, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 256,018. LOSS ON SALE OF ASSET 4,286. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 256,018. LOSS ON SALE OF ASSET 4,286. FORM 990, PART V, LINE 2A: THE ORGANIZATION UTILIZES TILSON, A PROFESSIONAL EMPLOYER ORGANIZATION (PEO), AS A CO-EMPLOYER RELATIONSHIP. ALL EMPLOYEE AND EMPLOYER TAX FILINGS ARE ISSUED BY TILSON. FORM 990, PART VI, SECTION A, LINE 6 SIGMA KAPPA SORORITY HAS COLLEGIATE AND ALUMNAE MEMBERS. MOST MEMBERS ARE ASKED TO JOIN THROUGH A MUTUAL SELECTION PROCESS BY COLLEGIATE CHAPTERS OF THE ORGANIZATION. SOME MEMBERS ARE ASKED TO JOIN THROUGH A MUTUAL SELECTION PROCESS AFTER GRADUATION FROM COLLEGE. FORM 990, PART VI, SECTION A, LINE 7A ALL MEMBERS OF THE GOVERNING BODY ARE ELECTED BY DELEGATES TO THE BIENNIAL CONVENTION OF THE ORGANIZATION. DELEGATES ARE MEMBERS ELECTED BY COLLEGIATE AND ALUMNAE CHAPTERS TO REPRESENT THOSE CHAPTERS OR ARE APPOINTED NATIONAL OFFICER MEMBERS OF THE ORGANIZATION. FORM 990, PART VI, SECTION B, LINE 11B A COPY OF THE FORM 990 IS PROVIDED TO THE NATIONAL COUNCIL, THE AUDIT COMMITTEE AND THE EXECUTIVE DIRECTOR. ALL INDIVIDUALS REVIEW THE FORM 990 AND PROVIDE COMMENT PRIOR TO THE FILING OF THE RETURN. FORM 990, PART VI, SECTION B, LINE 12C ANNUAL CONFLICT OF INTEREST DISCLOSURES ARE MONITORED BY THE ANNUAL CONFLICT OF INTEREST POLICIES SIGNED BY THE EMPLOYEES AND NATIONAL COUNCIL. FORM 990, PART VI, SECTION B, LINE 15 THE NATIONAL COUNCIL REVIEWS THE COMPENSATION OF THE EXECUTIVE DIRECTOR ON AN ANNUAL BASIS AND APPROVES INCREASES, WHEN WARRANTED BY PERFORMANCE, BASED GENERALLY ON COST-OF-LIVING ADJUSTMENTS. 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. FORM 990, PART XII, LINE 2C: THE ORGANIZATION HAS AN AUDIT COMMITTEE THAT IS APPOINTED BY THE NATIONAL COUNCIL. THIS COMMITTEE IS RESPONSIBLE FOR OVERSIGHT OF THE AUDIT AS WELL AS SELECTING AN INDEPENDENT ACCOUNTANT.