ALPHA CHI OMEGA NATIONAL HOUSING CORPORATION: Form 990, tax year 2012
View the entire original 990 at ProPublica ↗
- Organization
- ALPHA CHI OMEGA NATIONAL HOUSING CORPORATION (EIN 35-1992276)
- Tax period
- 2012-08-01 to 2013-07-31
- Filed
- 2014-06-10
- IRS object ID
- 201421619349300027
- Schema version
- 2012v2.1
- 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) |
|---|---|---|
| Timestamp | 2014-06-10T10:56:46-05:00 | Timestamp |
| Tax Period End Date | 2013-07-31 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 351178661 | EIN |
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BLUE & CO LLC | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 12800 N MERIDIAN ST SUITE 400 | AddressLine1 |
| City | CARMEL | City |
| State | IN | State |
| ZIP Code | 46032 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2012-08-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 351992276 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ALPHA CHI OMEGA NATIONAL HOUSING CORPORATION | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | ALPH | NameControl |
| Phone | 3175795050 | Phone |
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 |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | TAMI SHIELDS SILVERMAN | Name |
| Title | EXECUTIVE DIRECTOR | Title |
| Phone | 3175795050 | Phone |
| Date Signed | 2014-06-03 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | ANGELA N CRAWFORD | Name |
| PTIN | P00573197 | PTIN |
| Phone | 3178488920 | Phone |
| Date Prepared | 2014-06-03 | DatePrepared |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2012 | TaxYear |
| Build TS | 2015-11-30 17:44:51Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | TAMMY SHIELDS SILVERMAN | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| 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 | 5673447 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c | X | Organization501c |
| Web Site | WWW.ALPHACHIOMEGA.ORG | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1995 | YearFormation |
| State Legal Domicile | IN | StateLegalDomicile |
| Activity Or Mission Description | 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. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 7 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 7 | NbrIndependentVotingMembers |
| Total Nbr Employees | 8 | TotalNbrEmployees |
| Total Nbr Volunteers | 250 | TotalNbrVolunteers |
| Total Gross UBI | 127617 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | -30616 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 2934601 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 1096727 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 4111677 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 4502605 | ProgramServiceRevenueCY |
| Investment Income Prior Year | -824909 | InvestmentIncomePriorYear |
| Investment Income Current Year | 37017 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 46543 | OtherRevenuePriorYear |
| Other Revenue Current Year | 35074 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 6267912 | TotalRevenuePriorYear |
| Total Revenue Current Year | 5671423 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 0 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 0 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 533626 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 509850 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 0 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 4608290 | OtherExpensePriorYear |
| Other Expenses Current Year | 4715351 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 5141916 | TotalExpensesPriorYear |
| Total Expenses Current Year | 5225201 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 1125996 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 446222 | RevenuesLessExpensesCY |
| Total Assets BOY | 22730065 | TotalAssetsBOY |
| Total Assets EOY | 25472458 | TotalAssetsEOY |
| Total Liabilities BOY | 7418670 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 9696365 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 15311395 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 15776093 | NetAssetsOrFundBalancesEOY |
| Mission Description | ENHANCE THE EXPERIENCE OF ALPHA CHI OMEGA'S COLLEGIATE MEMBERS THROUGH THE PROMOTION, SUPPORT AND DEVELOPMENT OF APPROPRIATE, DESIRABLE AND SAFE FACILITIES. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Description | PROVIDE HOUSING TO MEMBERS OF ALPHA CHI OMEGA FRATERNITY'S PROPERTIES. | Description |
| Described In501 C3 | 0 | DescribedIn501C3 |
| Schedule B Required | 1 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Subject To Proxy Tax | 0 | SubjectToProxyTax |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 0 | TermOrPermanentEndowments |
| Report Land Bldg Equip | 1 | ReportLandBldgEquip |
| Report Invest Oth Securities | 0 | ReportInvestOthSecurities |
| Report Prog Rel Invest | 0 | ReportProgRelInvest |
| Report Other Assets | 0 | ReportOtherAssets |
| Report Other Liabilities | 1 | ReportOtherLiabilities |
| Report Fin48 Footnote | 1 | ReportFin48Footnote |
| Independent Audit Financial Stmt | 0 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 1 | ConsolidatedAuditFinancialStmt |
| School | 0 | School |
| Foreign Office | 0 | ForeignOffice |
| Foreign Activities | 0 | ForeignActivities |
| More Than5000 K To Organizations | 0 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividuals |
| Professional Fundraising | 0 | ProfessionalFundraising |
| Fundraising Activities | 0 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 0 | GrantsToOrganizations |
| Grants To Individuals | 0 | GrantsToIndividuals |
| Schedule J Required | 1 | ScheduleJRequired |
| Tax Exempt Bonds | 0 | TaxExemptBonds |
| Loan To Officer Or DQP | 0 | LoanToOfficerOrDQP |
| Grant To Related Person | 0 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 0 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 0 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 0 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 0 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 0 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 0 | DisregardedEntity |
| Related Entity | 1 | RelatedEntity |
| Related Org Controlled Entity | 0 | RelatedOrgControlledEntity |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 85 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | 1 | ComplianceWithBackupWitholding |
| Number Of Employees | 8 | NumberOfEmployees |
| Employment Tax Returns Filed | 1 | EmploymentTaxReturnsFiled |
| Unrelated Business Income | 1 | UnrelatedBusinessIncome |
| Form990-T Filed | 1 | Form990-TFiled |
| Foreign Financial Account | 0 | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| Taxable Party Notification | 0 | TaxablePartyNotification |
| Non Deductible Contributions | 0 | NonDeductibleContributions |
| Excess Business Holdings | 0 | ExcessBusinessHoldings |
| Taxable Distributions | 0 | TaxableDistributions |
| Distribution To Donor | 0 | DistributionToDonor |
| Initiation Fees | $0 | InitiationFeesAmount |
| Gross Receipts | $0 | GrossReceiptsAmount |
| Indoor Tanning Services | 0 | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 7 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 7 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 0 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 0 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 0 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 1 | MembersOrStockholders |
| Election Of Board Members | 1 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 0 | DecisionsSubjectToApproval |
| Minutes Of Governing Body | 1 | MinutesOfGoverningBody |
| Minutes Of Committees | 1 | MinutesOfCommittees |
| Officer Mailing Address | 0 | OfficerMailingAddress |
| Local Chapters | 0 | LocalChapters |
| Form990 Provided To Governing Body | 1 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 1 | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | 1 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 1 | RegularMonitoringEnforcement |
| Whistleblower Policy | 1 | WhistleblowerPolicy |
| Document Retention Policy | 1 | DocumentRetentionPolicy |
| Compensation Process CEO | 1 | CompensationProcessCEO |
| Compensation Process Other | 0 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| States Where Copy Of Return Is Filed | IN | StatesWhereCopyOfReturnIsFiled |
| Other Website | X | OtherWebsite |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | TAMI SHIELDS SILVERMAN | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 3175795050 | TelephoneNumber |
Address US AddressUS
| 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 | X | InfoInScheduleOPartVII |
Form990 Part VII Section A Form990PartVIISectionA (9 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | OfficerOfficer |
|---|---|---|---|---|---|---|
| HEATHER COMSTOCK CLAYBROOK | ||||||
| BOARD OF DIRECTORS | 5.00 | X | 0 | 0 | 0 | |
| MIKELLE HOLT BRADY | ||||||
| BOARD OF DIRECTORS, PRES | 5.00 | X | 0 | 0 | 0 | X |
| ANGELA COSTLEY HARRIS | ||||||
| NATIONAL VICE PRESIDENT/DI | 5.00 | X | 0 | 0 | 0 | X |
| DIANE DAVIS MURPHY | ||||||
| BOARD OF DIRECTORS | 5.00 | X | 0 | 0 | 0 | |
| CASSIE GERHARDT | ||||||
| BOARD OF DIRECTORS, SEC | 5.00 | X | 0 | 0 | 0 | X |
| CHRISTINA GREENWELL MULLINS | ||||||
| BOARD OF DIRECTORS | 5.00 | X | 0 | 0 | 0 | |
| SUSAN JOHNSON WILSON | ||||||
| BOARD OF DIRECTORS | 5.00 | X | 0 | 0 | 0 | |
| CHERI O'NEILL | ||||||
| EXECUTIVE DIRECTOR 8/1/12-12/31/12 | 7.50 | 29071 | 116283 | 11611 | X | |
| TAMMY SHIELDS SILVERMAN | ||||||
| EXECUTIVE DIRECTOR 1/28/13-7/31/13 | 7.50 | 0 | 0 | 0 | X | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 29071 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 116283 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 11611 | TotalOtherCompensation |
| Number Individuals GT100 K | 0 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 1 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
Contractor Compensation ContractorCompensation (5 entries)
| Address Line1AddressOfContractor/AddressUS/AddressLine1 | CityAddressOfContractor/AddressUS/City | StateAddressOfContractor/AddressUS/State | ZIP CodeAddressOfContractor/AddressUS/ZIPCode | Description Of ServicesDescriptionOfServices | CompensationCompensation |
|---|---|---|---|---|---|
| INTERIOR ACCENTS | |||||
| 5841 LAKESIDE DRIVE | FORT WORTH | TX | 76179 | INTERIOR DESIGN | 290527 |
| PETER J SARKUS | |||||
| 186 PLEASANT GROVE ROAD | ITHACA | NY | 148502660 | RENT & OTHER LANDLORD EXPENSE | 208474 |
| ETL CONSTRUCTION SERVICES LLC | |||||
| 1720 EPPS BRIDGE PARKWAY SUITE 108- | ATHENS | GA | 30606 | CONSTRUCTION | 167430 |
| CHILDERS CONSTRUCTION COMPANY | |||||
| 3472 WEEMS ROAD | TALLAHASSEE | FL | 32317 | CONSTRUCTION | 160508 |
| DUANE STONE & ASSOCIATES INC | |||||
| 2200 CENTURY PKWAY NE SUITE 990 | ATLANTA | GA | 30345 | ARCHITECTURE & DESIGN | 103405 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 5 | NumberOfContractorsGT100K |
| Membership Dues | 927358 | MembershipDues |
| All Other Contributions | 169369 | AllOtherContributions |
| Total Contributions | 1096727 | TotalContributions |
Program Service Revenue ProgramServiceRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | RENTAL INCOME | Description |
| Business Code | 531190 | BusinessCode |
| Total Revenue Column | 4502605 | TotalRevenueColumn |
| Related Or Exempt Function Income | 4382086 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 120519 | UnrelatedBusinessRevenue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 4502605 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 37577 | TotalRevenueColumn |
| Related Or Exempt Function Income | 31943 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 5634 | UnrelatedBusinessRevenue |
Royalties Revenue RoyaltiesRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 1464 | TotalRevenueColumn |
| Unrelated Business Revenue | 1464 | UnrelatedBusinessRevenue |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | 2024 | Other |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | -2024 | Other |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -2024 | TotalRevenueColumn |
| Exclusion | -$2,024 | ExclusionAmount |
Other Revenue Misc OtherRevenueMisc
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | OTHER INCOME | Description |
| Business Code | 900099 | BusinessCode |
| Total Revenue Column | 35074 | TotalRevenueColumn |
| Related Or Exempt Function Income | 35074 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 35074 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 5671423 | TotalRevenueColumn |
| Related Or Exempt Function Income | 4449103 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 127617 | UnrelatedBusinessRevenue |
| Exclusion | -$2,024 | ExclusionAmount |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 26121 | Total |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 401807 | Total |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 47882 | Total |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 34040 | Total |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 71961 | Total |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 20400 | Total |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 36256 | Total |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 16789 | Total |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 11246 | Total |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1420834 | Total |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 73594 | Total |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1523 | Total |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 496499 | Total |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1309717 | Total |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 146934 | Total |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal |
|---|---|
| REPAIRS AND MAINTENANCE | 359127 |
| PROPERTY TAXES | 246109 |
| ACCRUED OPERATING EXPEN | 160000 |
| CLEANING EXPENSE | 134939 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 209423 | Total |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 5225201 | Total |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4182825 | BOY |
| EOY | 4435905 | EOY |
Pledges And Grants Receivable PledgesAndGrantsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 300000 | BOY |
| EOY | 385808 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 75869 | BOY |
| EOY | 45949 | EOY |
Other Notes Loans Receivable Net OtherNotesLoansReceivableNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 532457 | BOY |
| EOY | 524098 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 156699 | BOY |
| EOY | 190273 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 30056027 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 10504943 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 17125316 | BOY |
| EOY | 19551084 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 356899 | BOY |
| EOY | 339341 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 22730065 | BOY |
| EOY | 25472458 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 611139 | BOY |
| EOY | 3124670 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 185309 | BOY |
| EOY | 277176 | EOY |
Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 5749965 | BOY |
| EOY | 5444239 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 872257 | BOY |
| EOY | 850280 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 7418670 | BOY |
| EOY | 9696365 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 12055725 | BOY |
| EOY | 12627342 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3255670 | BOY |
| EOY | 3148751 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 15311395 | BOY |
| EOY | 15776093 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 22730065 | BOY |
| EOY | 25472458 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | X | InfoInScheduleOPartXI |
| Reconcilation Revenue Expenses | 446222 | ReconcilationRevenueExpenses |
| Reconciliation Unrealized Invest | 28645 | ReconciliationUnrealizedInvest |
| Reconcilation Other Changes | -10169 | ReconcilationOtherChanges |
| Info In Schedule O Part XII | X | InfoInScheduleOPartXII |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
FS Audited Basis FSAuditedBasis
| Field | Value | IRS element (for citing) |
|---|---|---|
| Financial Statement Consolidated | X | FinancialStatementConsolidated |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | 1 | AuditCommittee |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequired |
Schedule B IRS990ScheduleB
Contributor Info ContributorInfo
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor Number | RESTRICTED | ContributorNumber |
Contributor Name Business ContributorNameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor Address US ContributorAddressUS
| 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) |
|---|---|---|
| Aggregate Contributions | RESTRICTED | AggregateContributions |
Schedule D IRS990ScheduleD
Land Land
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 2928843 | OtherCostOrOtherBasis |
| Book Value | 2928843 | BookValue |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 22800766 | OtherCostOrOtherBasis |
| Depreciation | 7676506 | Depreciation |
| Book Value | 15124260 | BookValue |
Leasehold Improvements LeaseholdImprovements
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 583456 | OtherCostOrOtherBasis |
| Depreciation | 264826 | Depreciation |
| Book Value | 318630 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 3742962 | OtherCostOrOtherBasis |
| Depreciation | 2563611 | Depreciation |
| Book Value | 1179351 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 19551084 | TotalOfBookValueLandBuildings |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | NOTES PAYABLE TO AFFILIATED ENTITIES | Description |
| Amount | $850,280 | Amount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 850280 | TotalOfAmounts |
| Footnote In Part XIII | X | FootnoteInPartXIII |
| Tot Revenue Etc Audited Fincl Stmt | 5529899 | TotRevenueEtcAuditedFinclStmt |
| Net Unrealized Gains Investments | 28645 | NetUnrealizedGainsInvestments |
| Revenue Not Rptd F990 | 28645 | RevenueNotRptdF990 |
| Revenue Subtotal | 5501254 | RevenueSubtotal |
| Other Revenues Not Included | 170169 | OtherRevenuesNotIncluded |
| Revenue Not Rptd On Fin Stmt | 170169 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 5671423 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 5065201 | TotExpensesEtcAuditedFinclStmt |
| Expenses Not Rptd F990 | 0 | ExpensesNotRptdF990 |
| Expenses Subtotal | 5065201 | ExpensesSubtotal |
| Other Expenses Not Included | 160000 | OtherExpensesNotIncluded |
| Expenses Not Rptd On Fin Stmt | 160000 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 5225201 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIII Form990ScheduleDPartXIII (3 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: | PART X, LINE 2: | PART X, LINE 2: 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, 2013 AND 2012, 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, 2012. 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 10,169. ACCRUED FUTURE OPERATING EXPENSES ON BUILDING HELD FOR SALE 160,000. | |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | ACCRUED FUTURE OPERATING EXPENSES ON BUILDING HELD FOR SALE 160,000. |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Severance Payment | 0 | SeverancePayment |
| Supplemental Nonqual Retire Plan | 0 | SupplementalNonqualRetirePlan |
| Equity Based Comp Arrangement | 0 | EquityBasedCompArrangement |
Form990 Schedule J Part II Form990ScheduleJPartII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | CHERI O'NEILL | NamePerson |
| Title | EXECUTIVE DIRECTOR 8/1/12-12/31/12 | Title |
| Base Compensation Filing Org | 29071 | BaseCompensationFilingOrg |
| Comp Based On Related Orgs | 116283 | CompBasedOnRelatedOrgs |
| Bonus Filing Org | 0 | BonusFilingOrg |
| Bonus Related Orgs | 0 | BonusRelatedOrgs |
| Other Compensation Filing Org | 0 | OtherCompensationFilingOrg |
| Other Compensation Related Orgs | 0 | OtherCompensationRelatedOrgs |
| Deferred Comp Filing Org | 1171 | DeferredCompFilingOrg |
| Deferred Comp Related Orgs | 4683 | DeferredCompRelatedOrgs |
| Nontaxable Benefits Filing Org | 1151 | NontaxableBenefitsFilingOrg |
| Nontaxable Benefits Related Orgs | 4606 | NontaxableBenefitsRelatedOrgs |
| Total Compensation Filing Org | 31393 | TotalCompensationFilingOrg |
| Total Compensation Related Orgs | 125572 | TotalCompensationRelatedOrgs |
| Comp Report Prior990 Filing Org | 0 | CompReportPrior990FilingOrg |
| Comp Report Prior990 Related Orgs | 0 | CompReportPrior990RelatedOrgs |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (9 entries)
| Return ReferenceReturnReference | ExplanationExplanation | IdentifierIdentifier |
|---|---|---|
| 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 | 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. | OFFICER'S COMPENSATION |
| FORM 990, PART XI, LINE 9: | IMPAIRMENT LOSS ON BUILDING HELD FOR SALE -10,169. | CHANGES IN NET ASSETS OR FUND BALANCES: |
| 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
Form990 Schedule R Part II Form990ScheduleRPartII
Name Of Disregarded Entity NameOfDisregardedEntity
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ALPHA CHI OMEGA FRATERNITY INC | BusinessNameLine1 |
Address US AddressUS
| 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 | PrimaryActivities |
| Legal Domicile State | IN | LegalDomicileState |
| Exempt Code Section | 501(C)(7) | ExemptCodeSection |
| Controlled Org | 0 | ControlledOrg |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Ann Rents Royalties | 0 | ReceiptOfIntAnnRentsRoyalties |
| Gift Grant Or Cap Contr To Other Org | 0 | GiftGrantOrCapContrToOtherOrg |
| Gift Grant Or Cap Contr Fr Other Org | 0 | GiftGrantOrCapContrFrOtherOrg |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrg |
| Loans Or Guarantees From Other Org | 0 | LoansOrGuaranteesFromOtherOrg |
| Dividends Related Organization | 0 | DividendsRelatedOrganization |
| Sale Of Assets To Other Org | 0 | SaleOfAssetsToOtherOrg |
| Purchase Of Assets From Other Org | 0 | PurchaseOfAssetsFromOtherOrg |
| Exchange Of Assets | 0 | ExchangeOfAssets |
| Rental Of Facilities To Other Orgs | 0 | RentalOfFacilitiesToOtherOrgs |
| Rental Of Facilities Fr Other Orgs | 1 | RentalOfFacilitiesFrOtherOrgs |
| Perform Of Services For Other Orgs | 0 | PerformOfServicesForOtherOrgs |
| Perform Of Services By Other Orgs | 0 | PerformOfServicesByOtherOrgs |
| Sharing Of Facilities | 1 | SharingOfFacilities |
| Sharing Of Paid Employees | 1 | SharingOfPaidEmployees |
| Reimbursement Paid To Other Org | 1 | ReimbursementPaidToOtherOrg |
| Reimbursement Paid By Other Org | 1 | ReimbursementPaidByOtherOrg |
| Other Transfer To Other Org | 0 | OtherTransferToOtherOrg |
| Other Transfer From Other Org | 0 | OtherTransferFromOtherOrg |
Transactions Related Orgs Table TransactionsRelatedOrgsTable
Name Of Other Organization NameOfOtherOrganization
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ALPHA CHI OMEGA FRATERNITY INC | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transaction Type | P | TransactionType |
| Amount Involved | 531493 | AmountInvolved |