2023-05-08T07:14:18-05:00 2022-06-30 351178661 BLUE & CO LLC 12800 N MERIDIAN ST STE 400 CARMEL IN 46032 990 2021-07-01 350459180 LAMBDA CHI ALPHA FRATERNITY INC LAMB 3178728000 10 WEST CARMEL DRIVE 220 CARMEL IN 46032 TONY ROBINSON CHIEF FINANCIAL OFFICER 3178728000 2023-05-03 1 TONY ROBINSON 999009999 ANGELA N CRAWFORD CPA P00573197 3178488920 2023-05-03 3 AAL1 IAL1 2021 2023-04-26 12:10:37Z TONY ROBINSON 10 WEST CARMEL DRIVE 220 CARMEL IN 46032 7298446 0 X WWW.LAMBDACHI.ORG X 1909 IN WE INSPIRE AND EQUIP MEN TO LEAD AN ETHICAL LIFE OF GROWTH, SERVICE AND LEADERSHIP. 15 15 48 600 123227 109060 1375799 1097375 5045159 5663730 42784 135 334630 401293 6798372 7162533 167049 2590646 0 0 3084676 3387500 0 0 0 3211645 3917615 6463370 9895761 335002 -2733228 7623862 5400944 3085791 3497907 4538071 1903037 WE INSPIRE AND EQUIP MEN TO LEAD AN ETHICAL LIFE OF GROWTH, SERVICE AND LEADERSHIP. 0 0 CHAPTER SERVICES INVOLVES VISITATION TO CHAPTERS AND ASSOCIATE CHAPTERS BY FRATERNITY TEAM MEMBERS, WHO HAVE GONE THROUGH TRAINING AND EDUCATION PRIOR TO VISITATIONS. THE VISITATIONS INCLUDE INSPECTIONS, COUNSELING AND LEADERSHIP FOR MEMBERS. THE EDUCATION TEAM PROVIDES EXTENSIVE ONLINE TRAINING AS WELL AS IN-PERSON TRAINING AT CHAPTER WORKSHOPS, SUMMER CONFERENCES, AND CHAPTER PRESIDENTS' SUMMIT. THE HEALTH & WELLNESS TEAM PROVIDES CHAPTERS WITH RISK MANAGEMENT TOOLS AND LIABILITY INSURANCE, OFFERING COVERAGE TO CHAPTERS, MEMBERS, AND ALUMNI VOLUNTEERS THROUGH A THIRD PARTY INSURANCE AGENCY. 0 1 0 0 0 0 0 0 0 1 0 0 1 1 1 0 1 0 0 1 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 26 0 1 48 1 1 1 0 0 0 0 794065 0 0 0 0 X 15 15 0 0 0 0 1 1 1 1 1 0 1 1 1 1 1 1 1 1 1 0 0 IN X X TONY ROBINSON 3178728000 10 WEST CARMEL DRIVE 220 CARMEL IN 46032 JEFF STUERMAN CHAIRMAN 3.00 X X 0 0 0 SAMUEL OLIVER VICE CHAIRMAN 2.00 X X 0 0 0 SCOTT JACKSON SECRETARY 2.00 X X 0 0 0 STEVE PATTISON TREASURER 3.00 X X 0 0 0 LENARD BENDO DIRECTOR 2.00 X 0 0 0 GREG CASTANIAS DIRECTOR 2.00 X 0 0 0 FREDERICK KAM JR DIRECTOR 2.00 X 0 0 0 CHRISTOPHER MEYER DIRECTOR 2.00 X 0 0 0 ORLANDO RUMMANS DIRECTOR 2.00 X 0 0 0 STEVE SWAFFORD DIRECTOR 2.00 X 0 0 0 TIMOTHY TUCKER DIRECTOR 2.00 X 0 0 0 DREW GOHEEN DIRECTOR 2.00 X 0 0 0 THOMAS KEISLER DIRECTOR 2.00 X 0 0 0 JOHN BRANCH DIRECTOR 2.00 X 0 0 0 WILLIAM HONES DIRECTOR 2.00 X 0 0 0 TONY ROBINSON CHIEF FINANCIAL OFFICER 40.00 X 148657 0 27758 TROY MEDLEY CHIEF EXECUTIVE OFFICER 40.00 X 349353 0 34653 JUSTIN FISHER CHIEF OPERATING OFFICER 40.00 X 131288 0 13200 DOUG DERRINGER CHIEF GROWTH OFFICER 40.00 X 155455 0 18874 TAD LICHTENAUER CHIEF INNOVATION OFFICER 40.00 X 132509 0 27198 917262 0 121683 5 0 1 0 0 477332 620043 1097375 MEMBERSHIP DUES & FEES 900099 2715150 2715150 RISK MANAGEMENT 524298 2645891 2645891 MANAGEMENT SERVICES 900099 206986 206986 CONFERENCE REGISTRATIO 900099 95703 95703 5663730 135 135 123092 123092 -49 135913 -135962 -135962 REFUND RISK MANAGEMENT 900099 250000 250000 FOUNDATION REIMBURSEME 900099 125000 125000 MISCELLANEOUS INCOME 900099 39163 39163 414163 7162533 5941931 123227 0 2590646 867116 1870140 103578 317394 229272 41594 25979 220332 74022 276611 468559 398954 572360 198970 61220 177956 1078425 BAD DEBTS 199623 DUES & SUBSCRIPTIONS 120895 OTHER EXPENSE 1392 EMPLOYEE DEVELOPMENT, R 723 9895761 1861463 1098185 1892494 0 462715 706459 11142 14786 68993 75110 554037 782242 1353738 297171 673606 1056567 985912 1113500 1667595 7623862 5400944 845821 1455213 2950 66338 234985 992285 149900 149900 1852135 834171 3085791 3497907 X 4538071 1903037 4538071 1903037 7623862 5400944 X -2733228 98194 X X 0 1 X 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 76114 10491 65623 990794 286680 704114 286830 286830 1056567 KAPLAN LEADERSHIP SKILLS CREDENTIAL PROGRAM 1585500 DUE FROM/(TO) DELTACO 82095 1667595 CHAPTER REHABILITATION LIABILITY 709736 SELF INSURED CLAIMS RESERVE 124435 834171 X PART X, LINE 2: THE FRATERNITY AND LCA INVESTMENTS ARE ORGANIZED AS NOT-FOR-PROFIT CORPORATIONS. THE FRATERNITY HAS OBTAINED EXEMPTION FROM INCOME TAXES UNDER SECTION 501(C)(7) OF THE UNITED STATES INTERNAL REVENUE CODE AND SIMILAR STATE LAW. LCA INVESTMENTS HAS OBTAINED EXEMPTION FROM INCOME TAXES UNDER SECTION 501(C)(2) OF THE UNITED STATES INTERNAL REVENUE CODE AND SIMILAR STATE LAW. THE EXEMPTION IS ON ALL INCOME EXCEPT UNRELATED BUSINESS INCOME. AN UNRELATED TRADE OR BUSINESS OF AN EXEMPT ORGANIZATION IS ANY TRADE OR BUSINESS WHICH IS NOT SUBSTANTIALLY RELATED TO THE EXERCISE OR PERFORMANCE OF ITS EXEMPT PURPOSE. CERTAIN NONMEMBER INCOME, THAT WOULD OTHERWISE BE TAXABLE, MAY BE SET ASIDE. INCOME THAT IS PROPERLY SET ASIDE MUST BE USED FOR THE QUALIFYING PURPOSES OUTLINED IN THE SET-ASIDE RESOLUTION. DELTACO IS A FOR-PROFIT CORPORATION OWNED BY LCA INVESTMENTS THAT IS TREATED AS A TAXABLE CORPORATION FOR FEDERAL AND STATE INCOME TAX PURPOSE. DELTACO INCURRED NO INCOME TAX EXPENSE DURING THE YEAR ENDED JUNE 30, 2022. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE ORGANIZATION AND RECOGNIZE A TAX LIABILITY IF THE ORGANIZATION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY VARIOUS FEDERAL AND STATE TAXING AUTHORITIES. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE ORGANIZATION, AND HAS CONCLUDED THAT AS OF JUNE 30, 2022 AND 2021 THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE ACCOMPANYING CONSOLIDATED FINANCIAL STATEMENTS. THE ORGANIZATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. AS SUCH, THE FRATERNITY AND LCA INVESTMENTS ARE GENERALLY EXEMPT FROM INCOME TAXES. HOWEVER, THE FRATERNITY AND LCA INVESTMENTS ARE REQUIRED TO FILE FEDERAL FORM 990 RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX AND A CORRESPONDING STATE RETURN, WHICH ARE INFORMATIONAL RETURNS ONLY. THE ORGANIZATION HAS FILED ITS FEDERAL AND STATE INCOME TAX RETURNS FOR PERIODS THROUGH JUNE 30, 2021. 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). NORTH AMERICA - CANADA, BUT NOT THE UNITED STATES 0 0 PROGRAM SERVICES MEMBER DUES AND FEES RELATED TO THREE LAMBDA CHI ALPHA CHAPTERS. 58682 0 0 0 0 0 0 58682 0 58682 0 0 0 0 0 0 PART III ACCOUNTING METHOD: 0 LAMBDA CHI ALPHA EDUCATIONAL FOUNDATION INC 10 WEST CARMEL DRIVE STE 220 CARMEL IN 46032 136266432 501(C)(3) 6000 0 BILL FARKAS FUND LCA INVESTMENTS INC 10 WEST CARMEL DRIVE STE 220 CARMEL IN 46032 862022854 501(C)(2) 0 2576904 FMV TRANSFER OF INVESTMENTS TO SUBSIDIARY INITIAL CONTRIBUTION 1 1 X X 0 0 X X X 0 0 0 TROY MEDLEY CHIEF EXECUTIVE OFFICER 247572 0 101385 0 396 0 15575 0 19078 0 384006 0 0 0 TONY ROBINSON CHIEF FINANCIAL OFFICER 143447 0 5000 0 210 0 8733 0 19025 0 176415 0 0 0 DOUG DERRINGER CHIEF GROWTH OFFICER 131230 0 24000 0 225 0 2139 0 16735 0 174329 0 0 0 TAD LICHTENAUER CHIEF INNOVATION OFFICER 130195 0 2000 0 314 0 8177 0 19021 0 159707 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION IS MADE UP OF MEMBERS. FORM 990, PART VI, SECTION A, LINE 7A ACCORDING TO ARTICLE 3 OF THE ORGANIZATION'S CONSTITUTION, THE GENERAL ASSEMBLY SHALL BE THE CHIEF GOVERNING BODY OF THE ORGANIZATION. INCLUDED IN ITS POWERS AND DUTIES IS THE ELECTION OF THE OFFICERS OF THE GENERAL FRATERNITY. FORM 990, PART VI, SECTION A, LINE 7B ACTIONS OF THE GRAND HIGH ZETA, INCLUDING RESOLUTIONS, ARE BROUGHT BEFORE THE GENERAL ASSEMBLY IN EVEN NUMBERED YEARS FOR ADOPTION BY THE MEMBERSHIP. FORM 990, PART VI, SECTION B, LINE 11B THE RESOURCE AND AUDIT COMMITTEE IS GIVEN A COPY OF THE FORM 990 FOR REVIEW. UPON REVIEW, THE FORM IS SIGNED AND THEN DISTRIBUTED TO THE BOARD VIA E-MAIL PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C THE BOARD INFORMALLY MONITORS COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY ANNUALLY WITH VERBAL INSTRUCTION FROM THE PRESIDENT. FORM 990, PART VI, SECTION B, LINE 15A THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS REVIEWS THE CEO PERFORMANCE ANNUALLY, WITH INPUT FROM ALL DIRECTORS. COMPENSATION IS DETERMINED BY THE EXECUTIVE COMMITTEE. FORM 990, PART VI, SECTION C, LINE 18 THE ORGANIZATION MAKES ITS FORM 990 AND FORM 1024 AVAILABLE TO THE PUBLIC UPON REQUEST. 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: CHANGE IN EQUITY OF LLC 98,194. FORM 990, PART XII, 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. LCA INVESTMENTS INC 10 WEST CARMEL DRIVE STE 220 CARMEL IN 46032 862022854 HOLDING COMPANY IN 501(C)(2) LAMBDA CHI ALPHA FRATERNITY INC 0 DELTACO HOLDINGS INC 10 WEST CARMEL DRIVE STE 220 CARMEL IN 46032 872001333 SUPPORT SERVICES IN LCA INVESTMENTS INC C 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 LCA INVESTMENTS INC B 2576904 FMV