DELTA SIGMA PHI FOUNDATION: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- DELTA SIGMA PHI FOUNDATION (EIN 84-6035598)
- Tax period
- 2023-07-01 to 2024-06-30
- Filed
- 2025-04-01
- IRS object ID
- 202540919349301659
- Schema version
- 2023v6.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
- Return header
- Form 990
- Schedule A
- Schedule B
- Schedule D
- Schedule G
- Schedule I
- Schedule J
- Schedule M
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-04-01T15:11:18-05:00 | ReturnTs |
| Tax Period End | 2024-06-30 | 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 | 2023-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 846035598 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE DELTA SIGMA PHI FOUNDATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | DELT | BusinessNameControlTxt |
| Phone | 3176341899 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5975 CASTLE CREEK PKWY NORTH DR 4 | AddressLine1Txt |
| City | INDIANAPOLIS | CityNm |
| State Abbreviation | IN | StateAbbreviationCd |
| ZIP | 46250 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | PHIL RODRIGUEZ | PersonNm |
| Person Title | CEO | PersonTitleTxt |
| Phone | 3176341899 | PhoneNum |
| Signature | 2025-03-24 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| 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 | 2025-03-24 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | PHIL RODRIGUEZ | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5975 CASTLE CREEK PKWY NORTH DR 465 | AddressLine1Txt |
| City | INDIANAPOLIS | CityNm |
| State Abbreviation | IN | StateAbbreviationCd |
| ZIP | 46250 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $10,643,481 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.DELTASIG.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1954 | FormationYr |
| Legal Domicile State | IN | LegalDomicileStateCd |
| Activity Or Mission | TO PROMOTE EDUCATIONAL AND CHARITABLE PURPOSES BY PROVIDING SCHOLARSHIPS, STUDENT AID AND ASSISTANCE TO NEEDY AND DESERVING STUDENTS AND BY THE DEVELOPMENT OF EDUCATIONAL WORK IN THE CHAPTERS OF DELTA SIGMA PHI FRATERNITY. | ActivityOrMissionDesc |
| Voting Members Governing Body | 14 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 14 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Volunteers | 100 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $1,083,003 | PYContributionsGrantsAmt |
| CY Contributions Grants | $1,986,533 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $0 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $0 | CYProgramServiceRevenueAmt |
| PY Investment Income | $212,919 | PYInvestmentIncomeAmt |
| CY Investment Income | $1,892,791 | CYInvestmentIncomeAmt |
| PY Other Revenue | -$5,919 | PYOtherRevenueAmt |
| CY Other Revenue | -$5,543 | CYOtherRevenueAmt |
| PY Total Revenue | $1,290,003 | PYTotalRevenueAmt |
| CY Total Revenue | $3,873,781 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $792,551 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $1,060,727 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $496,759 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $597,812 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $558,268 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $429,873 | PYOtherExpensesAmt |
| CY Other Expenses | $577,750 | CYOtherExpensesAmt |
| PY Total Expenses | $1,719,183 | PYTotalExpensesAmt |
| CY Total Expenses | $2,236,289 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$429,180 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $1,637,492 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $12,486,876 | TotalAssetsBOYAmt |
| Total Assets EOY | $13,805,514 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $193,763 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $201,083 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $12,293,113 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $13,604,431 | NetAssetsOrFundBalancesEOYAmt |
| Mission | TO PROMOTE EDUCATIONAL AND CHARITABLE PURPOSES BY PROVIDING SCHOLARSHIPS, STUDENT AID AND ASSISTANCE TO NEEDY AND DESERVING STUDENTS AND BY THE DEVELOPMENT OF EDUCATIONAL WORK IN THE CHAPTERS OF DELTA SIGMA PHI FRATERNITY. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $1,066,727 | ExpenseAmt |
| Grant | $1,060,727 | GrantAmt |
| Revenue | $504 | RevenueAmt |
| Desc | SCHOLARSHIPS AND GRANTS TO DELTA SIGMA PHI FRATERNITY AND OTHER LOCAL CHAPTERS. | Desc |
| Total Program Service Expenses | $1,066,727 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| 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 | Yes (1) | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | 0 | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (1) | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | 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 | Yes (1) | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | Yes (1) | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (1) | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| 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 | 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 |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 6 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 0 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | Yes (1) | QuidProQuoContributionsInd |
| Quid Pro Quo Contri Discl | Yes (1) | QuidProQuoContriDisclInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| 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 | 14 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 14 | 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 | 0 | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | Yes (1) | 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 | 0 | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | 0 | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | IN | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | AL | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | AK | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | AR | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | CA | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | CO | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | CT | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | DC | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | FL | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | HI | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | IL | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | KS | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | KY | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | LA | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | ME | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | MD | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | MA | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | MI | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | MN | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | MS | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | MO | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | NV | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | NH | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | NJ | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | NM | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | NY | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | NC | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | ND | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | OH | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | OK | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | OR | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | PA | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | RI | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | SC | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | TN | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | UT | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | VA | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | WA | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | WV | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | WI | 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 | PHIL RODRIGUEZ | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 3176341899 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5975 CASTLE CREEK PKWY NORTH DR 465 | AddressLine1Txt |
| City | INDIANAPOLIS | CityNm |
| State Abbreviation | IN | StateAbbreviationCd |
| ZIP | 46250 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (17 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 |
|---|---|---|---|---|---|---|---|
| SCOTT WILEY | |||||||
| PRESIDENT | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| BRIAN ASHBY | |||||||
| VICE PRESIDENT | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| TIMOTHY GENTRY | |||||||
| SECRETAR/TREASURER | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| JUSTIN BALDWIN | |||||||
| TRUSTEE | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| JOHN BOMA | |||||||
| TRUSTEE | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| JEFF COVA | |||||||
| TRUSTEE | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| DOUG EROH | |||||||
| TRUSTEE | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| MICHAEL HOFFMAN | |||||||
| TRUSTEE | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| ERIK JOHANNESEN | |||||||
| TRUSTEE | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| BARRY KALIAN | |||||||
| TRUSTEE | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| JAMES LARSON | |||||||
| TRUSTEE | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| JOSH MERCHANT | |||||||
| TRUSTEE | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| TOM SETO | |||||||
| TRUSTEE | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| SCOTT UELNER | |||||||
| TRUSTEE | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| PHIL ROGRIGUEZ | |||||||
| CEO | 1.00 | Yes (X) | $45,451 | $182,354 | $30,845 | 40.00 | |
| NATHAN WIGHT | |||||||
| CHIEF ADVANCEMENT OFFICER | 1.00 | Yes (X) | $141,086 | $0 | $12,571 | 40.00 | |
| COURTNEY WILLIAMS | |||||||
| CHIEF FINANCIAL OFFICER | 1.00 | Yes (X) | $30,857 | $123,429 | $2,659 | 40.00 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $217,394 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $305,783 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $46,075 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 1 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| Fundraising | $66,426 | FundraisingAmt |
| All Other Contributions | $1,920,107 | AllOtherContributionsAmt |
| Noncash Contributions | $158,766 | NoncashContributionsAmt |
| Total Contributions | $1,986,533 | TotalContributionsAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $270,359 | TotalRevenueColumnAmt |
| Exclusion | $270,359 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $8,299,172 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $6,676,740 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $1,622,432 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,622,432 | TotalRevenueColumnAmt |
| Exclusion | $1,622,432 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $77,904 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $66,426 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $86,584 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$8,680 | TotalRevenueColumnAmt |
| Exclusion | -$8,680 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $9,009 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $6,376 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,633 | TotalRevenueColumnAmt |
| Exclusion | $2,633 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | MISCELLANEOUS INCOME | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $504 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $504 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $504 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $3,873,781 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $504 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $1,886,744 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $945,295 | TotalAmt |
| Program Services | $945,295 | ProgramServicesAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $115,432 | TotalAmt |
| Program Services | $115,432 | ProgramServicesAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $505,019 | TotalAmt |
| Management And General | $267,056 | ManagementAndGeneralAmt |
| Fundraising | $237,963 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,076 | TotalAmt |
| Management And General | $5,857 | ManagementAndGeneralAmt |
| Fundraising | $5,219 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $42,080 | TotalAmt |
| Management And General | $22,252 | ManagementAndGeneralAmt |
| Fundraising | $19,828 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $39,637 | TotalAmt |
| Management And General | $20,960 | ManagementAndGeneralAmt |
| Fundraising | $18,677 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $32,459 | TotalAmt |
| Management And General | $32,459 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $87,473 | TotalAmt |
| Management And General | $87,473 | ManagementAndGeneralAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $54,677 | TotalAmt |
| Management And General | $54,677 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $17,224 | TotalAmt |
| Management And General | $9,980 | ManagementAndGeneralAmt |
| Fundraising | $7,244 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $56,656 | TotalAmt |
| Management And General | $29,643 | ManagementAndGeneralAmt |
| Fundraising | $27,013 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $22,867 | TotalAmt |
| Program Services | $6,000 | ProgramServicesAmt |
| Management And General | $5,867 | ManagementAndGeneralAmt |
| Fundraising | $11,000 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $41,284 | TotalAmt |
| Management And General | $3,179 | ManagementAndGeneralAmt |
| Fundraising | $38,105 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $74,979 | TotalAmt |
| Fundraising | $74,979 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,968 | TotalAmt |
| Management And General | $3,968 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $41,527 | TotalAmt |
| Fundraising | $41,527 | FundraisingAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|
| FRATERNITY SERVICES | $109,028 | $65,417 | $43,611 |
| PUBLIC RELATIONS | $19,029 | $19,029 | |
| ALUMNI DEVELOPMENT | $12,401 | $12,401 | |
| MISCELLANEOUS | $3,158 | $1,894 | $1,264 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,020 | TotalAmt |
| Management And General | $612 | ManagementAndGeneralAmt |
| Fundraising | $408 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,236,289 | TotalAmt |
| Program Services | $1,066,727 | ProgramServicesAmt |
| Management And General | $611,294 | ManagementAndGeneralAmt |
| Fundraising | $558,268 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $462,251 | BOYAmt |
| EOY | $422,465 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,844,276 | BOYAmt |
| EOY | $5,362,451 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $406,011 | BOYAmt |
| EOY | $818,334 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $165,535 | BOYAmt |
| EOY | $0 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,174 | BOYAmt |
| EOY | $12,292 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $19,306 | BOYAmt |
| EOY | $20,723 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,847,844 | BOYAmt |
| EOY | $6,367,717 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $737,479 | BOYAmt |
| EOY | $801,532 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,486,876 | BOYAmt |
| EOY | $13,805,514 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $18,334 | BOYAmt |
| EOY | $12,588 | EOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $151,992 | BOYAmt |
| EOY | $129,704 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $23,437 | BOYAmt |
| EOY | $58,791 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $193,763 | BOYAmt |
| EOY | $201,083 | 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 | -$420,302 | BOYAmt |
| EOY | -$526,544 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,713,415 | BOYAmt |
| EOY | $14,130,975 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,293,113 | BOYAmt |
| EOY | $13,604,431 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,486,876 | BOYAmt |
| EOY | $13,805,514 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $1,637,492 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$395,090 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $68,916 | 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 A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,039,239 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,374,528 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,728,303 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,083,003 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,986,533 | CurrentTaxYearAmt |
| Total | $7,211,606 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,039,239 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,374,528 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,728,303 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,083,003 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,986,533 | CurrentTaxYearAmt |
| Total | $7,211,606 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $871,557 | SubstantialContributorsTotAmt |
| Public Support Total170 | $6,340,049 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $187,042 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $140,407 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $212,785 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $222,373 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $270,359 | CurrentTaxYearAmt |
| Total | $1,032,966 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus2 Years | $470 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,580 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $504 | CurrentTaxYearAmt |
| Total | $3,554 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $8,248,126 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $14,731 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.76870 | PublicSupportCY170Pct |
| Public Support PY170 | 0.80040 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
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
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $10,498,842 | BeginningYearBalanceAmt |
| Contributions | $136,078 | ContributionsAmt |
| Investment Earnings Or Losses | $1,124,649 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $170,342 | GrantsOrScholarshipsAmt |
| End Year Balance | $11,589,227 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $9,701,642 | BeginningYearBalanceAmt |
| Contributions | $186,602 | ContributionsAmt |
| Investment Earnings Or Losses | $828,634 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $218,036 | GrantsOrScholarshipsAmt |
| End Year Balance | $10,498,842 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $11,491,365 | BeginningYearBalanceAmt |
| Contributions | $261,652 | ContributionsAmt |
| Investment Earnings Or Losses | -$1,757,844 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $293,531 | GrantsOrScholarshipsAmt |
| End Year Balance | $9,701,642 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $9,007,750 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $2,483,615 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $11,491,365 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $9,007,750 | BeginningYearBalanceAmt |
| End Year Balance | $9,007,750 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.44100 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.44800 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.11100 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | 0 | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
| Total Book Value Land Buildings | $0 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp (4 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| ANTIQUES | $12,065 |
| BENEFICIAL INTEREST REMAINDER TRUST | $20,432 |
| CASH SURRENDER VALUE LIFE INSURANCE | $750,461 |
| CHARITABLE GIFT ANNUITY CONTRACTS | $18,574 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $801,532 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| CHARITABLE GIFT ANNUITY PAYABLE | $18,574 |
| DUE TO DELTA SIGMA PHI FRATERNITY | $40,217 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $58,791 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $3,585,890 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | -$395,090 | NetUnrealizedGainsInvstAmt |
| Other Revenue | $161,876 | OtherRevenueAmt |
| Revenue Not Reported | -$233,214 | RevenueNotReportedAmt |
| Revenue Subtotal | $3,819,104 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $54,677 | InvestmentExpensesNotIncldAmt |
| Revenue Not Reported Fincl Stmt | $54,677 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $3,873,781 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $2,274,572 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $92,960 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $92,960 | ExpensesNotReportedAmt |
| Expenses Subtotal | $2,181,612 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $54,677 | InvestmentExpensesNotIncld2Amt |
| Expenses Not Rpt Fincl Stmt | $54,677 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $2,236,289 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART V, LINE 4: | THE ENDOWMENT FUND HAS BEEN ESTABLISHED TO SUPPORT SCHOLARSHIPS, GRANTS AND AWARDS THROUGH INVESTMENT EARNINGS. |
| PART X, LINE 2: | THE FOUNDATION IS ORGANIZED AS A NOT-FOR-PROFIT CORPORATION UNDER SECTION 501(C)(3) OF THE UNITED STATES INTERNAL REVENUE CODE AND SIMILAR STATE LAW. AS SUCH, THE FOUNDATION IS GENERALLY EXEMPT FROM INCOME TAXES. HOWEVER, THE FOUNDATION IS REQUIRED TO FILE FEDERAL FORM 990 - RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX AND A CORRESPONDING STATE RETURN, WHICH ARE INOFRMATIONAL RETURNS ONLY. THE FOUNDATION 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. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE FOUNDATION AND RECOGNIZE A TAX LIABILITY IF THE FOUNDATION HAS TAKEN AN UNDERTAIN POSITION THAT MORE LIEKLY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY VARIOUS FEDERAL AND STATE TAXING AUTHORITIES. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE FOUNDATION, AND HAS CONCLUDED THAT AS OF JUNE 30, 2024 AND 2023, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE ACCOMPANYING FINANCIAL STATEMENTS. |
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | SPECIAL EVENT EXPENSES 86,584. INCREASE IN CSV OF LIFE INSURANCE 68,498. CHANGE IN VALUE OF CHARITABLE REMAINDER TRUST 418. COST OF GOODS SOLD 6,376. |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | SPECIAL EVENT EXPENSES 86,584. COST OF GOODS SOLD 6,376. |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | AUCTION | Event1Nm |
| Gross Receipts Event1 | $144,330 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $66,426 | CharitableContriEvent1Amt |
| Gross Revenue Event1 | $77,904 | GrossRevenueEvent1Amt |
| Non Cash Prizes Event1 | $162 | NonCashPrizesEvent1Amt |
| Other Direct Expenses Event1 | $86,422 | OtherDirectExpensesEvent1Amt |
| Gross Receipts Total | $144,330 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $66,426 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $77,904 | GrossRevenueTotalEventsAmt |
| Non Cash Prizes Total Events | $162 | NonCashPrizesTotalEventsAmt |
| Oth Direct Expnss Total Events | $86,422 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $86,584 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | -$8,680 | NetIncomeSummaryAmt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable (11 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | Recipient EINRecipientEIN | IRC SectionIRCSectionDesc | Cash GrantCashGrantAmt | Non Cash AssistanceNonCashAssistanceAmt | Purpose Of GrantPurposeOfGrantTxt |
|---|---|---|---|---|---|---|---|---|
| DELTA SIGMA PHI FRATERNITY | ||||||||
| 5975 CASTLE CREEK PKWY NORTH DR | INDIANAPOLIS | IN | 46250 | 840405009 | 501(C)7 | $260,133 | $0 | EDUCATIONAL GRANT |
| DELTA SIGMA PHI FRATERNITY INC ALPHA GAMMA ALUMNI CORPORATION | ||||||||
| 165 FOURTH STREET NW | ATLANTA | GA | 30313 | 742317021 | 501(C)7 | $5,718 | $0 | CONSTRUCTION GRANT |
| ALUMNI OF ALPHA MU INC | ||||||||
| 1522 E MILITARY WAY | SALT LAKE CITY | UT | 84103 | 541255677 | 501(C)7 | $471,733 | $0 | CONSTRUCTION GRANT |
| BETA ALPHA ALUMNI OF DELTA SIGMA PHI FRATERNITY INC | ||||||||
| 2222 152ND AVENUE NORTHEAST | REDMOND | WA | 98052 | 201029913 | 501(C)7 | $90,013 | $0 | CONSTRUCTION GRANT |
| DELTA SIGMA PHI ALUMNI CORPORATION BOARD OF TUSCALOOSA ALABAMA | ||||||||
| 2410 DENNY STREET APT 138 | TUSCALOOSA | AL | 35404 | 742317540 | 501(C)7 | $28,000 | $0 | INTERNET SERVICE GRANT |
| BETA MU ALUMNI CHAPTER OF DELTA SIGMA PHI FRATERNITY | ||||||||
| 658 HILLCREST ROAD | MAYSVILLE | KY | 41056 | 273995028 | 501(C)7 | $6,728 | $0 | SCHOLARSHIP GRANT |
| ALUMNI ASSOCIATION BETA PI CHAPTER DELTA SIGMA PHI INC | ||||||||
| 13891 AUTUMN AVENUE | GRAND HAVEN | MI | 49417 | 386087788 | 501(C)7 | $22,939 | $0 | SCHOLARSHIP GRANT |
| DELTA SIGMA PHI FRATERNITY DBA DELTA DELTA | ||||||||
| 8365 PRESTON TRACE BLVD | FRISCO | TX | 75033 | 350870942 | 501(C)7 | $6,783 | $0 | CONVENTION GRANT |
| DSP EPSILON RHO ALUMNI ASSOCIATION | ||||||||
| PO BOX 610743 | SAN JOSE | CA | 95161 | 753013910 | 501(C)7 | $12,000 | $0 | SCHOLARSHIP GRANT |
| THE ETA CHAPTER OF DELTA SIGMA PHI FRATERNITY ACB | ||||||||
| PO BOX 50052 | AUSTIN | TX | 78763 | 260084683 | 501(C)7 | $13,750 | $0 | SCHOLARSHIP GRANT |
| DELTA SIGMA PHI GAMMA ALPHA CHAPTER ALUMNI CORPORATION BOARD | ||||||||
| 4555 DEL MONTE AVE | SAN DIEGO | CA | 92107 | 952414725 | 501(C)7 | $12,645 | $0 | CONVENTION GRANT |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 0 | Total501c3OrgCnt |
| Total Other Org | 11 | TotalOtherOrgCnt |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Type | INDIVIDUAL SCHOLARSHIPS | GrantTypeTxt |
| Recipient | 88 | RecipientCnt |
| Cash Grant | $115,432 | CashGrantAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | A WRITTEN REQUEST MUST BE SUBMITTED ALONG WITH RECEIPTS TO PROVIDE PROOF OF EXPENSES. GRANT REQUESTS FOR SCHOLARSHIPS MUST INCLUDE SCHOLARSHIP APPLICATIONS AND COLLEGE TRANSCRIPTS. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (3 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| PHIL ROGRIGUEZ | ||||||||||||||
| CEO | $45,451 | $157,650 | $0 | $24,704 | $0 | $0 | $0 | $5,931 | $0 | $24,914 | $45,451 | $213,199 | $0 | $0 |
| COURTNEY WILLIAMS | ||||||||||||||
| CHIEF FINANCIAL OFFICER | $30,857 | $123,429 | $0 | $0 | $0 | $0 | $0 | $2,152 | $0 | $507 | $30,857 | $126,088 | $0 | $0 |
| NATHAN WIGHT | ||||||||||||||
| CHIEF ADVANCEMENT OFFICER | $141,086 | $0 | $0 | $0 | $0 | $0 | $4,285 | $0 | $8,286 | $0 | $153,657 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE J, LINE 3 | FormAndLineReferenceDesc |
| Explanation | THE RELATED ORGANIZATION, DELTA SIGMA PHI FRATERNITY, USES A COMPENSATION COMMITTEE, FORM 990 OF OTHER ORGANIZATIONS, COMPENSATION SURVEYS AND APPROVAL BY A COMPENSATION COMMITTEE IN DETERMINING THE COMPENSATION OF THE CEO. | ExplanationTxt |
Schedule M IRS990ScheduleM
Securities Publicly Traded SecuritiesPubliclyTradedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 2 | ContributionCnt |
| Noncash Contributions Rpt F990 | $75,460 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | FMV | MethodOfDeterminingRevenuesTxt |
Other Non Cash Contri Table OtherNonCashContriTableGrp (3 entries)
| Non Cash CheckboxNonCashCheckboxInd | DescDesc | ContributionContributionCnt | Noncash Contributions Rpt F990NoncashContributionsRptF990Amt | Method Of Determining RevenuesMethodOfDeterminingRevenuesTxt |
|---|---|---|---|---|
| Yes (X) | AUCTION ITEMS | 59 | $66,426 | FMV |
| Yes (X) | CLOTHING | 2 | $14,944 | |
| Yes (X) | SUPPLIES | 1 | $1,936 |
| 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 (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 7A | THE DELTA SIGMA PHI FRATERNITY GRAND COUNCIL IS CHARGED WITH ELECTING TRUSTEES WHO MEET THE QUALIFICATIONS AS OUTLINED IN THE DELTA SIGMA PHI FOUNDATION'S BY-LAWS. |
| FORM 990, PART VI, SECTION A, LINE 7B | PER THE DELTA SIGMA PHI FOUNDATION BY-LAWS, THE BY-LAWS MAY BE AMENDED AT ANY TIME BY VOTE OF A MAJORITY OF THE BOARD, AND WITH THE APPROVAL OF A MAJORITY OF THE GRAND COUNCIL OF THE DELTA SIGMA PHI FRATERNITY, PROVIDED THAT NO SUCH AMENDMENT SHALL BE CONTRARY TO THE PROVISIONS OF THE ARTICLES OF INCORPORATION. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE FORM 990 WAS PROVIDED TO THE FINANCE / AUDIT COMMITTEE FOR REVIEW PRIOR TO FILING. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE CONFLICT OF INTEREST POLICY WAS ADOPTED IN 2006. BEGINNING IN 2010 ALL TRUSTEES ARE REQUIRED TO AFFIRM THEIR COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY ON AN ANNUAL BASIS. |
| 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 WRITTEN OR VERBAL REQUEST. |
| FORM 990, PART XI, LINE 9: | INCREASE IN CSV LIFE INSURANCE 68,498. CHANGE IN VALUE OF SPLIT INTEREST - 418. |
| FORM 990, PART XI, LINE 2C: | THE ORGANIZATION HAS AN AUDIT COMMITTEE THAT ASSUMES RESPONSIBILITY FOR THE OVERSIGHT OF THE AUDIT AND THE SELECTION OF AN INDEPENDENT ACCOUNTANT. THIS PROCESS HAS NOT CHANGED FROM PRIOR YEARS. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (3 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Controlled OrganizationControlledOrganizationInd | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt |
|---|---|---|---|---|---|---|---|---|---|
| DELTA SIGMA PHI FRATERNITY | |||||||||
| 5975 CASTLE CREEK PKWY NORTH DR | INDIANAPOLIS | IN | 46250 | 840405009 | FRATERNITY | IN | 501(C)(7) | 0 | |
| DELTA SIGMA PHI HOUSING CORPORATION | |||||||||
| 5975 CASTLE CREEK PKWY NORTH DR | INDIANAPOLIS | IN | 46250 | 871686686 | HOUSING | IN | 501(C)(7) | Yes (1) | DELTA SIGMA PHI FRATERNITY |
| DELTA SIGMA PHI TITLE HOLDING COMPANY | |||||||||
| 5975 CASTLE CREEK PKWY NORTH DR | INDIANAPOLIS | IN | 46250 | 883769608 | TITLE HOLDING | IN | 501(C)(2) | Yes (1) | DELTA SIGMA PHI FRATERNITY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | 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 | Yes (1) | 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 | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (3 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| DELTA SIGMA PHI FRATERNITY | ||
| B | $260,133 | COST |
| DELTA SIGMA PHI FRATERNITY | ||
| N | $109,028 | COST |
| DELTA SIGMA PHI FRATERNITY | ||
| P | $750,206 | COST |
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