ACACIA FRATERNITY INCORPORATED: Form 990, tax year 2022

View the entire original 990 at ProPublica ↗

Organization: ACACIA FRATERNITY INCORPORATED (EIN 24-0504970)
Tax period: 2022-07-01 to 2023-06-30
Filed: 2023-10-17
IRS object ID: 202312909349300626
Schema version: 2022v5.0
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 O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2023-10-17T12:47:25-04:00	ReturnTs
Tax Period End	2023-06-30	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	GREEK RESOURCE SERVICES LLC	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 1880	AddressLine1Txt
City	TUSCALOOSA	CityNm
State Abbreviation	AL	StateAbbreviationCd
ZIP	354031880	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2022-07-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	240504970	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	ACACIA FRATERNITY	BusinessNameLine1Txt
Business Name Line2	PENN STATE CHAPTER	BusinessNameLine2Txt

Field	Value	IRS element (for citing)
Business Name Control	ACAC	BusinessNameControlTxt
Phone	2673002156	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	234 LOCUST LANE	AddressLine1Txt
City	STATE COLLEGE	CityNm
State Abbreviation	PA	StateAbbreviationCd
ZIP	16801	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	KELLAN WARD	PersonNm
Person Title	FINANCIAL SECRETARY	PersonTitleTxt
Signature	2023-10-09	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	KELLAN	PersonFirstNm
Person Last	WARD	PersonLastNm

Field	Value	IRS element (for citing)
SSN	999009999	SSN

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	false	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	ELIZABETH BREWER	PreparerPersonNm
PTIN	P02313153	PTIN
Phone	2057587754	PhoneNum
Preparation	2023-10-09	PreparationDt

Field	Value	IRS element (for citing)
Tax	2022	TaxYr
Build TS	2023-04-26 12:10:37Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	KELLAN WARD	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	234 LOCUST LANE	AddressLine1Txt
City	STATE COLLEGE	CityNm
State Abbreviation	PA	StateAbbreviationCd
ZIP	16801	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$705,323	GrossReceiptsAmt
Group Return For Affiliates	false	GroupReturnForAffiliatesInd
Organization501c	Yes (X)	Organization501cInd
Website Address	WWW.ACACIA.COM	WebsiteAddressTxt
Type Of Organization Assoc	Yes (X)	TypeOfOrganizationAssocInd
Formation	1909	FormationYr
Legal Domicile State	PA	LegalDomicileStateCd
Activity Or Mission	LOCAL CHAPTER OF A NATIONAL COLLEGIATE SOCIAL FRATERNITY.	ActivityOrMissionDesc
Voting Members Governing Body	13	VotingMembersGoverningBodyCnt
Voting Members Independent	13	VotingMembersIndependentCnt
Total Employee	0	TotalEmployeeCnt
Total Volunteers	25	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
CY Contributions Grants	$0	CYContributionsGrantsAmt
PY Program Service Revenue	$668,117	PYProgramServiceRevenueAmt
CY Program Service Revenue	$705,323	CYProgramServiceRevenueAmt
CY Investment Income	$0	CYInvestmentIncomeAmt
CY Other Revenue	$0	CYOtherRevenueAmt
PY Total Revenue	$668,117	PYTotalRevenueAmt
CY Total Revenue	$705,323	CYTotalRevenueAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid	$0	CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$675,822	PYOtherExpensesAmt
CY Other Expenses	$691,911	CYOtherExpensesAmt
PY Total Expenses	$675,822	PYTotalExpensesAmt
CY Total Expenses	$691,911	CYTotalExpensesAmt
PY Revenues Less Expenses	-$7,705	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$13,412	CYRevenuesLessExpensesAmt
Total Assets BOY	$20,860	TotalAssetsBOYAmt
Total Assets EOY	$34,272	TotalAssetsEOYAmt
Total Liabilities EOY	$0	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$20,860	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$34,272	NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part III	Yes (X)	InfoInScheduleOPartIIIInd
Mission	MEMBERSHIP IN ACACIA PROVIDES NUMEROUS BENEFITS TO MEMBERS, FROM LEARNING PRACTICAL SKILLS IN LEADERSHIP AND ORGANIZATIONAL MANAGEMENT, TO MAKING LIFELONG FRIENDS AND PROFESSIONAL CONTACTS, TO CONSIDERATION OF THE ESOTERIC KNOWLEDGE SOUGHT BY THE LEARNED MEN OF ALL AGES.	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	false	SignificantChangeInd
Desc	PROVIDE MEALS, HOUSING, AND SOCIAL PROGRAMS FOR LOCAL CHAPTER OF NATIONAL COLLEGIATE SOCIAL FRATERNITY.	Desc
Described In Section501c3	false	DescribedInSection501c3Ind
Schedule B Required	false	ScheduleBRequiredInd
Political Campaign Acty	false	PoliticalCampaignActyInd
Subject To Proxy Tax	false	SubjectToProxyTaxInd
Donor Advised Fund	false	DonorAdvisedFundInd
Conservation Easements	false	ConservationEasementsInd
Collections Of Art	false	CollectionsOfArtInd
Credit Counseling	false	CreditCounselingInd
Donor Rstr Or Quasi Endowments	false	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	false	ReportLandBuildingEquipmentInd
Report Investments Other Sec	false	ReportInvestmentsOtherSecInd
Report Program Related Invst	false	ReportProgramRelatedInvstInd
Report Other Assets	false	ReportOtherAssetsInd
Report Other Liabilities	false	ReportOtherLiabilitiesInd
Include FIN48 Footnote	false	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	false	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	false	ConsolidatedAuditFinclStmtInd
School Operating	false	SchoolOperatingInd
Foreign Office	false	ForeignOfficeInd
Foreign Activities	false	ForeignActivitiesInd
More Than5000 K To Org	false	MoreThan5000KToOrgInd
More Than5000 K To Individuals	false	MoreThan5000KToIndividualsInd
Professional Fundraising	false	ProfessionalFundraisingInd
Fundraising Activities	false	FundraisingActivitiesInd
Gaming Activities	false	GamingActivitiesInd
Operate Hospital	false	OperateHospitalInd
Grants To Organizations	false	GrantsToOrganizationsInd
Grants To Individuals	false	GrantsToIndividualsInd
Schedule J Required	false	ScheduleJRequiredInd
Tax Exempt Bonds	false	TaxExemptBondsInd
Loan Outstanding	false	LoanOutstandingInd
Grant To Related Person	false	GrantToRelatedPersonInd
Business Rln With Org Mem	false	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	false	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	false	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	false	DeductibleNonCashContriInd
Deductible Art Contribution	false	DeductibleArtContributionInd
Terminate Operations	false	TerminateOperationsInd
Partial Liquidation	false	PartialLiquidationInd
Disregarded Entity	false	DisregardedEntityInd
Related Entity	false	RelatedEntityInd
Related Organization Ctrl Ent	false	RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp	false	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (true)	ScheduleORequiredInd
IRP Document	0	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Employee	0	EmployeeCnt
Unrelated Bus Incm Over Limit	false	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	false	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTransInd
Taxable Party Notification	false	TaxablePartyNotificationInd
Nondeductible Contributions	false	NondeductibleContributionsInd
Initiation Fees And Cap Contri	$15,498	InitiationFeesAndCapContriAmt
Indoor Tanning Services	false	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	false	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	false	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	13	GoverningBodyVotingMembersCnt
Independent Voting Member	13	IndependentVotingMemberCnt
Family Or Business Rln	false	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	false	DelegationOfMgmtDutiesInd
Change To Org Documents	false	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	false	MaterialDiversionOrMisuseInd
Members Or Stockholders	Yes (true)	MembersOrStockholdersInd
Election Of Board Members	Yes (true)	ElectionOfBoardMembersInd
Decisions Subject To Approva	false	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (true)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (true)	MinutesOfCommitteesInd
Officer Mailing Address	false	OfficerMailingAddressInd
Local Chapters	false	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (true)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	false	ConflictOfInterestPolicyInd
Whistleblower Policy	Yes (true)	WhistleblowerPolicyInd
Document Retention Policy	Yes (true)	DocumentRetentionPolicyInd
Compensation Process CEO	false	CompensationProcessCEOInd
Compensation Process Other	false	CompensationProcessOtherInd
Investment In Joint Venture	false	InvestmentInJointVentureInd
Other Website	Yes (X)	OtherWebsiteInd

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	BRIAN MCCARRY	PersonNm
Phone	2673002156	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	234 LOCUST LANE	AddressLine1Txt
City	STATE COLLEGE	CityNm
State Abbreviation	PA	StateAbbreviationCd
ZIP	16801	ZIPCd

Field	Value	IRS element (for citing)
No Listed Persons Compensated	Yes (X)	NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (10 entries)

TitleTitleTxt	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
ROCCO BOGNET
VENERABLE DE	Yes (X)	$0	$0	$0
HENRY BROWN
SENIOR DEAN	Yes (X)	$0	$0	$0
SEAN GINGRICH
SECRETARY	Yes (X)	$0	$0	$0
WILLIAM MARSHALL
RECRUITMENT	Yes (X)	$0	$0	$0
BRIAN MCCARRY
TREASURER	Yes (X)	$0	$0	$0
KEVIN SEIFRIED
HOUSE MANAGE	Yes (X)	$0	$0	$0
JOSH SMITH
RECRUITMENT	Yes (X)	$0	$0	$0
JONATHAN SWEENEY
RISK MANAGER	Yes (X)	$0	$0	$0
KELLAN WARD
FINANCIAL SE	Yes (X)	$0	$0	$0
JULIAN WILLIAMS
JUNIOR DEAN	Yes (X)	$0	$0	$0

Field	Value	IRS element (for citing)
Former Ofcr Employees Listed	false	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	false	TotalCompGreaterThan150KInd
Compensation From Other Srcs	false	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp

Contractor Name ContractorName

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	COLLEGE FRESH	BusinessNameLine1Txt

Contractor Address ContractorAddress

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	701 DEVONSHIRE DRIVE C-23	AddressLine1Txt
City	CHAMPAIGN	CityNm
State Abbreviation	IL	StateAbbreviationCd
ZIP	61820	ZIPCd

Field	Value	IRS element (for citing)
Services	CATERING	ServicesDesc
Compensation	$215,368	CompensationAmt

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	1	CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp

Field	Value	IRS element (for citing)
Desc	MEMBERSHIP DUES	Desc
Business	721310	BusinessCd
Total Revenue Column	$705,323	TotalRevenueColumnAmt
Related Or Exempt Func Income	$705,323	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$705,323	TotalProgramServiceRevenueAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$705,323	TotalRevenueColumnAmt
Related Or Exempt Func Income	$705,323	RelatedOrExemptFuncIncomeAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$8,311	TotalAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$39,608	TotalAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$324,136	TotalAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt
KITCHEN EXPENSE	$216,300
CHAPTER DUES	$67,519
SOCIAL	$20,000
CHAPTER OPERATIONS	$16,037

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$691,911	TotalAmt
Program Services	$0	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$20,860	BOYAmt
EOY	$34,272	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$20,860	BOYAmt
EOY	$34,272	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	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	$20,860	BOYAmt
EOY	$34,272	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$20,860	BOYAmt
EOY	$34,272	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$20,860	BOYAmt
EOY	$34,272	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$13,412	ReconcilationRevenueExpnssAmt
Method Of Accounting Cash	Yes (X)	MethodOfAccountingCashInd
Accountant Compile Or Review	false	AccountantCompileOrReviewInd
FS Audited	false	FSAuditedInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990 - ORGANIZATION'S MISSION	MEMBERSHIP IN ACACIA PROVIDES NUMEROUS BENEFITS TO MEMBERS, FROM LEARNING PRACTICAL SKILLS IN LEADERSHIP AND ORGANIZATIONAL MANAGEMENT, TO MAKING LIFELONG FRIENDS AND PROFESSIONAL CONTACTS, TO CONSIDERATION OF THE ESOTERIC KNOWLEDGE SOUGHT BY THE LEARNED MEN OF ALL AGES.
FORM 990, PAGE 6, PART VI, LINE 6	ORGANIZATION HAS MEMBERS.
FORM 990, PAGE 6, PART VI, LINE 7A	MEMBERS ELECT THE GOVERNING BODY.
FORM 990, PAGE 6, PART VI, LINE 11B	THE ORGANIZATION'S FORM 990 IS PREPARED BY AN ACCOUTING PROFESSIONAL EXPERIENCED IN THE AREA OF NON-PROFIT TAXATION. THE BOARD MAKES A CURSORY REVIEW OF THE RETURN TO MAKE SURE NO MATERIAL OMISSIONS OR MISSTATMENTS ARE MADE ON THE RETURN BEFORE IT IS FILED. ONCE APPROVED, THE RETURN IS SIGNED BY AN AUTHORIZED AGENT AND FILED.
FORM 990, PAGE 6, PART VI, LINE 19	UPON REQUEST WITHIN ONE WEEK OF REQUEST.