ALPHA CHI OMEGA NATIONAL HOUSING CORPORATION: Form 990, tax year 2013
View the entire original 990 at ProPublica ↗
- Organization
- ALPHA CHI OMEGA NATIONAL HOUSING CORPORATION (EIN 35-1992276)
- Tax period
- 2013-08-01 to 2014-07-31
- Filed
- 2015-03-12
- IRS object ID
- 201510719349300416
- Schema version
- 2013v4.0
- 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 | 2015-03-12T10:09:02-05:00 | ReturnTs |
| Tax Period End | 2014-07-31 | 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 | BusinessNameLine1 |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 12800 N MERIDIAN STREET SUITE 400 | AddressLine1 |
| City | CARMEL | City |
| State | IN | State |
| ZIP Code | 46032 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2013-08-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 351992276 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ALPHA CHI OMEGA NATIONAL HOUSING CORPORATION | BusinessNameLine1 |
| 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 | 5939 CASTLE CREEK PARKWAY NORTH DR | AddressLine1 |
| City | INDIANAPOLIS | City |
| State | IN | State |
| ZIP Code | 462504343 | ZIPCode |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | TAMI SHIELDS SILVERMAN | PersonNm |
| Person Title | CHIEF EXECUTIVE OFFICER | PersonTitleTxt |
| Phone | 3175795050 | PhoneNum |
| Signature | 2015-03-09 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | ANGELA N CRAWFORD | PreparerPersonNm |
| PTIN | P00573197 | PTIN |
| Phone | 3178488920 | PhoneNum |
| Preparation | 2015-03-09 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2013 | TaxYr |
| Build TS | 2016-03-07 17:11:31Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | TAMI SHIELDS SILVERMAN | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5939 CASTLE CREEK PKWY N | AddressLine1 |
| City | INDPLS | City |
| State | IN | State |
| ZIP Code | 46250 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $8,492,374 | 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 | 1995 | FormationYr |
| Legal Domicile State | IN | LegalDomicileStateCd |
| Activity Or Mission | ALPHA CHI OMEGA NATIONAL HOUSING CORPORATION WAS ESTABLISHED TO MANAGE AND/OR OWN FACILITIES AND TO PROVIDE SERVICE FOR ALPHA CHI OMEGA HOUSE CORPORATIONS AND PROPERTY MANAGEMENT TEAMS. THE ORGANIZATION WAS ALSO ORGANIZED TO FACILITATE, FOSTER, AND ENCOURAGE FRIENDSHIP, RECREATION, SOCIAL INTERACTION, THE PURSUIT OF KNOWLEDGE, AND OTHER NON-PROFIT PURPOSES AND ACTIVITIES AMONG ITS MEMBERS. | ActivityOrMissionDesc |
| Voting Members Governing Body | 7 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 7 | VotingMembersIndependentCnt |
| Total Employee | 9 | TotalEmployeeCnt |
| Total Volunteers | 250 | TotalVolunteersCnt |
| Total Gross UBI | $5,031 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | -$101,354 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $1,096,727 | PYContributionsGrantsAmt |
| CY Contributions Grants | $2,702,845 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $4,502,605 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $4,804,133 | CYProgramServiceRevenueAmt |
| PY Investment Income | $37,017 | PYInvestmentIncomeAmt |
| CY Investment Income | $391,852 | CYInvestmentIncomeAmt |
| PY Other Revenue | $35,074 | PYOtherRevenueAmt |
| CY Other Revenue | $27,750 | CYOtherRevenueAmt |
| PY Total Revenue | $5,671,423 | PYTotalRevenueAmt |
| CY Total Revenue | $7,926,580 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $509,850 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $503,677 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $4,715,351 | PYOtherExpensesAmt |
| CY Other Expenses | $4,685,582 | CYOtherExpensesAmt |
| PY Total Expenses | $5,225,201 | PYTotalExpensesAmt |
| CY Total Expenses | $5,189,259 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $446,222 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $2,737,321 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $25,472,458 | TotalAssetsBOYAmt |
| Total Assets EOY | $28,471,161 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $9,696,365 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $9,968,660 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $15,776,093 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $18,502,501 | NetAssetsOrFundBalancesEOYAmt |
| Mission | 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 Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Desc | PROVIDE HOUSING TO MEMBERS OF ALPHA CHI OMEGA FRATERNITY'S PROPERTIES. | Desc |
| 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 |
| Temp Or Permanent Endowments | 0 | TempOrPermanentEndowmentsInd |
| 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 | Yes (1) | 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 | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | 0 | 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 With Officer Ent | 0 | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | Yes (1) | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 103 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 9 | 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 | $0 | InitiationFeesAndCapContriAmt |
| Gross Receipts For Public Use | $0 | GrossReceiptsForPublicUseAmt |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 7 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 7 | 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 | 0 | LocalChaptersInd |
| 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 | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | IN | StatesWhereCopyOfReturnIsFldCd |
| Other Website | Yes (X) | OtherWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | TAMI SHIELDS SILVERMAN | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 3175795050 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5939 CASTLE CREEK PKWY N DR | AddressLine1 |
| City | INDIANAPOLIS | City |
| State | IN | State |
| ZIP Code | 462504343 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part VII | Yes (X) | InfoInScheduleOPartVIIInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (8 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt |
|---|---|---|---|---|---|---|---|
| HEATHER COMSTOCK CLAYBROOK | |||||||
| BOARD OF DIRECTORS | 5.00 | Yes (X) | $0 | $0 | $0 | ||
| MIKELLE HOLT BRADY | |||||||
| BOARD OF DIRECTORS, PRES | 5.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| ANGELA COSTLEY HARRIS | |||||||
| NATIONAL VICE PRESIDENT/DI | 5.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| DIANE DAVIS MURPHY | |||||||
| BOARD OF DIRECTORS | 5.00 | Yes (X) | $0 | $0 | $0 | ||
| CASSIE GERHARDT | |||||||
| BOARD OF DIRECTORS, SEC | 5.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| CHRISTINA GREENWELL MULLINS | |||||||
| BOARD OF DIRECTORS | 5.00 | Yes (X) | $0 | $0 | $0 | ||
| SUSAN JOHNSON WILSON | |||||||
| BOARD OF DIRECTORS | 5.00 | Yes (X) | $0 | $0 | $0 | ||
| TAMI SHIELDS SILVERMAN | |||||||
| CHIEF EXECUTIVE OFFICER | 7.50 | $19,040 | $76,160 | $0 | Yes (X) | 37.50 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $19,040 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $76,160 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $0 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (3 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1 | CityContractorAddress/USAddress/City | StateContractorAddress/USAddress/State | ZIP CodeContractorAddress/USAddress/ZIPCode | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| PETER J SARKUS | |||||
| 186 PLEASANT GROVE ROAD | ITHACA | NY | 148502660 | RENT & OTHER LANDLORD EXPENSE | $204,255 |
| ETL CONSTRUCTION SERVICES LLC | |||||
| 1720 EPPS BRIDGE PARKWAY SUITE 108- | ATHENS | GA | 30606 | CONSTRUCTION | $148,210 |
| DEPT OF FRATERNITY & SORORITY LIFE | |||||
| 0221 STAMP STUDENT UNION | COLLEGE PARK | MD | 207424631 | RENT | $124,617 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 3 | CntrctRcvdGreaterThan100KCnt |
| Membership Dues | $958,669 | MembershipDuesAmt |
| All Other Contributions | $1,744,176 | AllOtherContributionsAmt |
| Noncash Contributions | $1,528,299 | NoncashContributionsAmt |
| Total Contributions | $2,702,845 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | RENTAL INCOME | Desc |
| Business | 531190 | BusinessCd |
| Total Revenue Column | $4,804,133 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $4,804,133 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $4,804,133 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $36,142 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $31,111 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $5,031 | UnrelatedBusinessRevenueAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $921,504 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $565,794 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $355,710 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $355,710 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $355,710 | RelatedOrExemptFuncIncomeAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | OTHER INCOME | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $27,750 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $27,750 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $27,750 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $7,926,580 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $5,218,704 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $5,031 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $24,092 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $395,063 | TotalAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $50,998 | TotalAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $33,524 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $73,000 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $22,985 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $23,805 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $29,218 | TotalAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,555 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,350,549 | TotalAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $51,114 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $57,666 | TotalAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $414,445 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,543,272 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $141,949 | TotalAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| REPAIRS AND MAINTENANCE | $325,262 |
| PROPERTY TAXES | $231,333 |
| EARLY LOAN TERMINATION | $111,798 |
| CLEANING EXPENSE | $107,088 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $193,543 | TotalAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,189,259 | TotalAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,435,905 | BOYAmt |
| EOY | $5,819,046 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $385,808 | BOYAmt |
| EOY | $0 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $45,949 | BOYAmt |
| EOY | $30,207 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $524,098 | BOYAmt |
| EOY | $500,000 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $190,273 | BOYAmt |
| EOY | $173,177 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $33,272,378 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $11,691,679 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $19,551,084 | BOYAmt |
| EOY | $21,580,699 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $339,341 | BOYAmt |
| EOY | $368,032 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $25,472,458 | BOYAmt |
| EOY | $28,471,161 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,124,670 | BOYAmt |
| EOY | $3,387,373 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $277,176 | BOYAmt |
| EOY | $285,729 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,444,239 | BOYAmt |
| EOY | $5,468,904 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $850,280 | BOYAmt |
| EOY | $826,654 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,696,365 | BOYAmt |
| EOY | $9,968,660 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,627,342 | BOYAmt |
| EOY | $15,460,669 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,148,751 | BOYAmt |
| EOY | $3,041,832 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $15,776,093 | BOYAmt |
| EOY | $18,502,501 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $25,472,458 | BOYAmt |
| EOY | $28,471,161 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $2,737,321 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | -$10,913 | 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) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| 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 | $3,018,714 | OtherCostOrOtherBasisAmt |
| Book Value | $3,018,714 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $25,500,093 | OtherCostOrOtherBasisAmt |
| Depreciation | $8,602,688 | DepreciationAmt |
| Book Value | $16,897,405 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $581,710 | OtherCostOrOtherBasisAmt |
| Depreciation | $302,432 | DepreciationAmt |
| Book Value | $279,278 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $4,171,861 | OtherCostOrOtherBasisAmt |
| Depreciation | $2,786,559 | DepreciationAmt |
| Book Value | $1,385,302 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $21,580,699 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | NOTES PAYABLE TO AFFILIATED ENTITIES | Desc |
| Amt | $826,654 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $826,654 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $7,915,667 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Not Reported | $0 | RevenueNotReportedAmt |
| Revenue Subtotal | $7,915,667 | RevenueSubtotalAmt |
| Other Revenues Not Included | $10,913 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $10,913 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $7,926,580 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $5,189,259 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $5,189,259 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $5,189,259 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART X, LINE 2: | EXPLANATION: INCOME TAXES: THE NHC IS A NOT-FOR-PROFIT CORPORATION THAT IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(7) OF THE INTERNAL REVENUE CODE. THE EXEMPTION IS ON ALL INCOME EXCEPT UNRELATED BUSINESS INCOME AS NOTED UNDER SECTION 511 OF THE INTERNAL REVENUE CODE. INTERNAL REVENUE CODE SECTION 513(A) DEFINES AN UNRELATED TRADE OR BUSINESS OF AN EXEMPT ORGANIZATION AS ANY TRADE OR BUSINESS WHICH IS NOT SUBSTANTIALLY RELATED TO THE EXERCISE OR PERFORMANCE OF ITS EXEMPT PURPOSE. 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. 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, 2014 AND 2013, 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 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, 2013. 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 4B - OTHER ADJUSTMENTS: | IMPAIRMENT LOSS ON BUILDING HELD FOR SALE 10,913. |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | ACCRUED FUTURE OPERATING EXPENSES ON BUILDING HELD FOR SALE |
Schedule M IRS990ScheduleM
Real Estate Residential RealEstateResidentialGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 1 | ContributionCnt |
| Noncash Contributions Rpt F990 | $1,528,299 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | FMV | MethodOfDeterminingRevenuesTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | 0 | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | 0 | ThirdPartiesUsedInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (9 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 6 | THE CORPORATION SHALL HAVE THREE CLASSES OF MEMBERSHIP: (1) NATIONAL COUNCIL MEMBERS, (2) COLLEGIATE MEMBERS, AND (3) LOCAL HOUSE CORPORATION MEMBERS. SECTION 1. 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 ARTICLES OF INCORPORATION AND THE BYLAWS OF THE CORPORATION. SECTION 2. 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. SECTION 3. 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 MEMBERS SHALL ONLY HAVE SUCH RIGHTS AS ARE SET FORTH IN THE CORPORATION'S BYLAWS. |
| FORM 990, PART VI, SECTION A, LINE 7A | ONE 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 11 | THE PROCESS UNDERTAKEN FOR THE 990 REVIEW IS AS FOLLOWS: THE 990 IS PREPARED, REVIEWED AND SIGNED BY A PUBLIC ACCOUNTING FIRM BASED ON INFORMATION OBTAINED FROM THE AUDIT AND INFORMATION PROVIDED BY HEADQUARTER'S OPERATIONS. THE 990 IS REVIEWED BY THE CONTROLLER AND EXECUTIVE DIRECTOR AT HEADQUARTER'S. AFTER REVIEW AND APPROVAL, IT IS FORWARDED TO THE BOARD MEMBERS. |
| FORM 990, PART VI, SECTION B, LINE 12C | CONFLICT OF INTEREST POLICY: BOARD MEMBERS AND MANAGEMENT STAFF ARE COVERED UNDER THE "CONFLICT OF INTEREST POLICY". UPON TAKING OFFICE OR EMPLOYMENT, THE CONFLICT OF INTEREST FORM IS COMPLETED AND SIGNED. THE PROCESS IS MONITORED BY THE HUMAN RESOURCE DIRECTOR. IF NOTIFIED OF A "CONFLICT OF INTEREST", THE HUMAN RESOURCE DIRECTOR WOULD INVESTIGATE THE CONFLICT. |
| FORM 990, PART VI, SECTION B, LINE 15A | INPUT FOR COMPENSATION FOR THE EXECUTIVE DIRECTOR IS RECEIVED FROM THE BOARDS OF THE THREE CORPORATIONS OF ALPHA CHI OMEGA FRATERNITY. THIS INPUT IS REQUESTED BY THE NATIONAL COUNCIL PRESIDENT. THE NATIONAL COUNCIL PRESIDENT COMPILES AND REVIEWS THE INFORMATION SUBMITTED. THE SALARY OF THE EXECUTIVE DIRECTOR IS ALLOCATED TO THE THREE CORPORATIONS OF THE FRATERNITY, WITH ALPHA CHI OMEGA FRATERNITY, INC. ACTING AS THE COMMON PAYMASTER. |
| 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 OFFICER'S COMPENSATION | THE EXECUTIVE DIRECTOR IS COMPENSATED THOUGH THE ALPHA CHI OMEGA FRATERNITY, BUT ALSO SERVES AS THE EXECUTIVE DIRECTOR 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 EXECUTIVE DIRECTOR'S SALARY AND BENEFITS. |
| FORM 990, PART XI, LINE 9: | IMPAIRMENT LOSS ON BUILDING HELD FOR SALE -10,913. |
| FORM 990, PART XII, LINE 2C | THE 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ALPHA CHI OMEGA FRATERNITY INC | BusinessNameLine1 |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5939 CASTLE CREEK PARKWAY NORTH DR | AddressLine1 |
| City | INDIANAPOLIS | City |
| State | IN | State |
| ZIP Code | 46250 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 350141875 | EIN |
| Primary Activities | FRATERNAL ORGANIZATION | PrimaryActivitiesTxt |
| Legal Domicile State | IN | LegalDomicileStateCd |
| Exempt Code Section | 501(C)(7) | ExemptCodeSectionTxt |
| Controlled Organization | 0 | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | Yes (1) | 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 | Yes (1) | 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
Other Organization Name OtherOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ALPHA CHI OMEGA FRATERNITY INC | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transaction Type | P | TransactionTypeTxt |
| Involved | $586,888 | InvolvedAmt |