2022-03-24T08:01:48-05:00 2021-06-30 351178661 BLUE & CO LLC 12800 N MERIDIAN ST STE 400 CARMEL IN 46032 990 2020-07-01 350459180 LAMBDA CHI ALPHA FRATERNITY INC LAMB 3178728000 10 WEST CARMEL DRIVE NO 220 CARMEL IN 46032 TONY ROBINSON CHIEF FINANCIAL OFFICER 3178728000 2022-02-15 1 TONY ROBINSON 999009999 ANGELA N CRAWFORD CPA P00573197 3178488920 2022-02-14 2 AAL1 IAL1 2020 2022-09-23 18:48:47Z X TONY ROBINSON 10 WEST CARMEL DRIVE NO 220 CARMEL IN 46032 6808367 0 X WWW.LAMBDACHI.ORG X 1909 IN TO PROMOTE AND SUPPORT AFFILIATED CHAPTERS AND COLONIES THROUGH THE MAINTENANCE OF AN INTERNATIONAL HEADQUARTERS WHILE ALSO PRESERVING HISTORICAL DOCUMENTS, PREPARING FRATERNITY PERIODICALS AND EDUCATIONAL MATERIALS AND THE SUPPORT OF EDUCATIONAL AND RISK MANAGEMENT PROGRAMS. 22 22 46 2125 231282 106286 170500 1375799 5411113 5045159 26536 42784 361760 334630 5969909 6798372 174449 167049 0 0 2500396 3084676 0 0 0 3662344 3211645 6337189 6463370 -367280 335002 5804314 7623862 1673769 3085791 4130545 4538071 X OUR MISSION IS TO INSPIRE AND EQUIP COLLEGIATE MEN TO LEAD AN ETHICAL LIFE OF GROWTH, SERVICE AND LEADERSHIP. TO ACCOMPLISH THIS, OUR ACTIVITIES FOCUS ON PROVIDING EDUCATIONAL CHAPTER MANAGEMENT EXPERIENCES, INCREASED ALUMNI VOLUNTEER PARTICIPATION, A HEALTHY AND SAFE CHAPTER ENVIRONMENT, PARTNERSHIPS WITH HOST INSTITIUTIONS, AND AN EMPHASIS ON HIGHER AVERAGE CHAPTER SIZE. 0 0 CHAPTER SERVICES INVOLVES VISITATION TO CHAPTERS AND COLONIES BY FRATERNITY STAFF AND PERSONNEL, 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 1 0 1 1 1 1 0 0 0 1 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 10 0 1 46 0 1 1 0 0 0 0 647190 0 0 0 0 X 22 22 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 NO 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 JOSUE BLANCO DIRECTOR 2.00 X 0 0 0 DONNIE BONEE DIRECTOR 2.00 X 0 0 0 GREG CASTANIAS DIRECTOR 2.00 X 0 0 0 LUIS DE LA FUENTE DIRECTOR 2.00 X 0 0 0 DAVID HUFFINE DIRECTOR 2.00 X 0 0 0 FREDERICK KAM JR DIRECTOR 2.00 X 0 0 0 DAVID LEATHERS DIRECTOR 2.00 X 0 0 0 JOHN-MICHAEL THOMAS LIONTAS DIRECTOR 2.00 X 0 0 0 ALEXANDER MARTINS DIRECTOR 2.00 X 0 0 0 CHRISTOPHER MEYER DIRECTOR 2.00 X 0 0 0 JONAH MUDSE DIRECTOR 2.00 X 0 0 0 SCOTT REIKOFSKI DIRECTOR 2.00 X 0 0 0 KAMERON RINEHART 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 ROBERT DANIEL WULFF DIRECTOR 2.00 X 0 0 0 TONY ROBINSON CHIEF FINANCIAL OFFICER 40.00 X 125866 0 23582 TROY MEDLEY CHIEF EXECUTIVE OFFICER 40.00 X 294036 0 32006 JUSTIN FISHER CHIEF OPERATING OFFICER 40.00 X 118303 0 13470 TAD LICHTENAUER CHIEF INNOVATION OFFICER 40.00 X 116425 0 25523 DOUG DERRINGER CHIEF GROWTH OFFICER 40.00 X 141526 0 17880 796156 0 112461 5 0 1 0 0 1375799 1375799 RISK MANAGEMENT 524298 2526103 2526103 MEMBERSHIP DUES & FEES 900099 2464886 2464886 CONFERENCE REGISTRATIO 900099 54170 54170 5045159 22648 22648 94905 94905 27980 7844 20136 20136 20136 1800 2151 -351 -351 LLC ORDINARY INCOME 900099 113729 113729 FOUNDATION REIMBURSEME 900099 75000 75000 MISCELLANEOUS INCOME 900099 31146 31146 20201 20201 240076 6798372 5171155 231282 20136 167049 589073 1888035 57209 358300 192059 15049 28407 464792 117341 186795 379909 346117 108320 77427 18159 66799 1116930 DUES & SUBSCRIPTIONS 193075 UBI TAXES 73030 OTHER EXPENSE 19495 6463370 1662030 1861463 1885201 1892494 575729 462715 11142 71144 68993 709351 554037 792821 119215 92157 673606 808702 985912 0 1113500 5804314 7623862 655657 845821 58520 2950 234985 149900 149900 809692 1852135 1673769 3085791 X 4130545 4538071 4130545 4538071 5804314 7623862 X 335002 -946 73470 X X 0 1 X 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 48774 581 48193 744047 118634 625413 673606 985912 F 985912 KAPLAN LEADERSHIP SKILLS CREDENTIAL PROGRAM 1113500 1113500 CHAPTER REHABILITATION LIABILITY 1672083 SELF INSURED CLAIMS RESERVE 180052 1852135 X 6852846 -946 73470 72524 6780322 18050 18050 6798372 6445320 -18050 -18050 6463370 0 6463370 PART X, LINE 2: THE FRATERNITY IS A NOT-FOR-PROFIT ORGANIZATION THAT IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(7) 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. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE FRATERNITY AND RECOGNIZE A TAX LIABILITY IF THE FRATERNITY 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 FRATERNITY, AND HAS CONCLUDED THAT AS OF JUNE 30, 2021 AND 2020 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. THE FRATERNITY IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. AS SUCH, THE FRATERNITY IS GENERALLY EXEMPT FROM INCOME TAXES. HOWEVER, THE FRATERNITY IS REQUIRED TO FILE FEDERAL FORM 990 RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX AND A CORRESPONDING STATE RETURN, WHICH ARE INFORMATIONAL RETURNS ONLY. THE FRATERNITY HAS FILED ITS FEDERAL AND STATE INCOME TAX RETURNS FOR PERIODS THROUGH JUNE 30, 2020. 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 2D - OTHER ADJUSTMENTS: CHANGE IN EQUITY OF LLC 73,470. PART XI, LINE 4B - OTHER ADJUSTMENTS: COST OF GOODS SOLD -2,151. BAD DEBT RECOVERY 20,201. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 2,151. BAD DEBT RECOVERY -20,201. NORTH AMERICA - CANADA, BUT NOT THE UNITED STATES 0 0 PROGRAM SERVICES MEMBER DUES AND FEES RELATED TO THREE LAMBDA CHI ALPHA CHAPTERS. 55941 0 0 0 0 0 0 55941 0 55941 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) 130500 BILL FARKAS FUND ST VINCENT FOUNDATION 8402 HARCOURT ROAD SUITE 210 INDIANAPOLIS IN 46260 356088862 501(C)(3) 25000 GENERAL CONTRIBUTION 2 0 X X 0 0 X X X 0 0 0 TROY MEDLEY CHIEF EXECUTIVE OFFICER 223187 0 67500 0 3349 0 13990 0 18016 0 326042 0 0 0 DOUG DERRINGER CHIEF GROWTH OFFICER 116271 0 25000 0 255 0 0 0 17880 0 159406 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 FINANCE AND AUDIT COMMITTEES ARE 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 73,470. 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.