2021-04-14T08:47:03-05:00 2020-05-31 351178661 BLUE & CO LLC 12800 N MERIDIAN ST STE 400 CARMEL IN 46032 990 2019-06-01 901116041 ESPONDA ASSOCIATES INC GROUP RETURN ESPO 3178761913 8815 WESLEYAN ROAD INDIANAPOLIS IN 46268 JAMES FLEISCHER TREASURER 3178761913 2021-04-13 1 ANGELA N CRAWFORD CPA P00573197 3178488920 2021-04-13 2019 2022-09-23 18:48:47Z JAMES FLEISCHER 8815 WESLEYAN ROAD INDIANAPOLIS IN 46268 8437603 1 1 6016 X N/A X 2010 IN ESPONDA ASSOCIATES INC. WAS ESTABLISHED TO MANAGE BUILDING FACILIITIES. THE ORGANIZATION WAS ALSO ORGANIZED TO FACILITATE, FOSTER, AND ENCOURAGE FRIENDSHIP, RECREATION, SOCIAL INTERACTION, THE PURSUIT OF KNOWLEDGE, AND OTHER NON-PROFIT PURPOSES AND ACTIVITITES AMONG ITS MEMBERS. 7 6 0 0 251808 0 185073 81328 8482931 7817193 249304 251808 153520 33411 9070828 8183740 0 10000 0 0 0 0 0 0 0 9089479 9150624 9089479 9160624 -18651 -976884 26906375 28073041 20593918 20830721 6312457 7242320 X ESPONDA ASSOCIATES INC. WAS ESTABLISHED TO MANAGE BUILDING FACILIITIES. THE ORGANIZATION WAS ALSO ORGANIZED TO FACILITATE, FOSTER, AND ENCOURAGE FRIENDSHIP, RECREATION, SOCIAL INTERACTION, THE PURSUIT OF KNOWLEDGE, AND OTHER NON-PROFIT PURPOSES AND ACTIVITITES AMONG ITS MEMBERS. 0 0 PROVIDE NOT-FOR-PROFIT HOUSING, EDUCATION, AND PROGRAMMING TO MEMBERS OF 501(C)(7) FRATERNITY ORGANIZATIONS. 0 1 0 0 0 0 0 0 0 1 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 X 7 6 0 0 0 0 0 0 0 1 1 0 1 1 1 1 1 1 0 0 0 0 0 IN X THE ORGANIZATION 3178761913 8815 WESLEYAN ROAD INDIANAPOLIS IN 46268 RICHARD STEIN PRESIDENT 5.00 X X 0 0 0 MARK SCHIFF VICE PRESIDENT 5.00 X X 0 0 0 JAMES FLEISCHER TREASURER 5.00 X X 0 282138 14842 ANDREW FRADKIN SECRETARY 5.00 X X 0 0 0 JON PIERCE DIRECTOR 5.00 X 0 0 0 ANDREW BORANS DIRECTOR 5.00 X 0 274273 19883 ROB DERDIGER MANAGING DIRECTOR 5.00 X X 0 187081 16429 0 743492 51154 0 0 1 0 COLLEGE FRESH INC 701 DEVONSHIRE DR C-23 CHAMPAIGN IL 61821 MEAL PLANS 565875 CENTRAL DEVELOPMENT GROUP 1312 WESTVIEW TERRACE COLUMBIA MO 65203 REPAIRS 321866 CAMPUS APTS MANAGEMENT LLC 4043 WALNUT STREET PHILADELPHIA PA 19104 RENTAL EXPENSE 316015 KORT BUILDERS 8709 CASTLE PARK DR INDIANAPOLIS IN 46256 RENOVATION EXPENSES 283291 ALLY PROPERTY MGMT 140 B STREET 3 DAVIS CA 95616 RENTAL EXPENSE 206000 13 65160 16168 81328 RENTAL INCOME 531190 6739988 6739988 MEAL PLAN INCOME 531190 909141 909141 SERVICE INCOME 531190 168064 168064 7817193 255786 255786 249885 253863 -3978 -3978 -3978 MISCELLANEOUS INCOME 900099 33411 33411 33411 8183740 7850604 251808 0 10000 958799 64929 1700 6840 59790 4554667 942 1147482 1229896 295566 MEAL PLAN PAYMENTS 751787 OTHER EXP 50440 PROGRAMMING EXPENSE 27786 9160624 513621 551461 33000 34839133 8489783 26027282 26349350 954601 32648 41529 332824 143100 26906375 28073041 100070 13488623 17752133 7105295 2978518 20593918 20830721 X 6312457 7242320 6312457 7242320 26906375 28073041 X -976884 62976 388469 1455302 X X 0 1 X 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 5381296 5381296 21478487 5059977 16418510 6893007 3003534 3889473 670762 426272 244490 415581 415581 26349350 AEPI/ESPONDA LOAN 35000 CUSTOMER DEPOSITS 645954 TRUSTEE CASH ACCOUNT 2297564 2978518 X 8239876 62976 62976 8176900 6840 6840 8183740 9170612 16828 16828 9153784 6840 6840 9160624 PART X, LINE 2: ESPONDA IS ORGANIZED AS A NOT-FOR-PROFIT CORPORATION AND HAS OBTAINED EXEMPTION FROM INCOME TAXES UNDER SECTION 501(C)(7) OF THE UNITED STATES INTERNAL REVENUE CODE AND SIMILAR STATE LAWS. THE ACTIVITIES OF LION HOLDINGS ARE EXEMPT AS PROGRAMS UNDER ESPONDA'S NOT-FOR-PROFIT EXEMPTION. THE ORGANIZATION OBTAINED A GROUP EXEMPTION RULING AND FILES A COMBINED RETURN FOR CORPORATIONS UNDER ITS MANAGEMENT THAT QUALIFY AS SUBORDINATE 501(C)(7) CORPORATIONS. THERE ARE 59 CORPORATIONS FILED IN THE COMBINED GROUP RETURN. 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. INCOME EARNED FROM NON-MEMBERS IS RECOGNIZED AS UNRELATED BUSINESS INCOME TO THE EXTENT SUCH INCOME IS NOT SET ASIDE. INCOME THAT IS PROPERLY SET ASIDE MUST BE USED FOR THE QUALIFYING PURPOSES OUTLINED IN THE SET ASIDE RESOLUTION. THE ORGANIZATION DID NOT PAY ANY UNRELATED BUSINESS INCOME TAX IN THE YEAR ENDED MAY 31, 2020. MANAGEMENT IS REQUIRED 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 MAY 31, 2020, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE ACCOMPANYING COMBINED FINANCIAL STATEMENTS. THE ORGANIZATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. THE ORGANIZATION HAS FILED ITS FEDERAL AND STATE INCOME TAX RETURNS FOR PERIODS THROUGH MAY 31, 2019. 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). 0 HELENE G SIMON HILELL CENTER 730 E 3RD STREET BLOOMINGTON IN 47401 202804389 501(C)(3) 10000 GENERAL CONTRIBUTION 1 0 0 0 JAMES FLEISCHER TREASURER 0 208846 0 73292 0 0 0 7200 0 7642 0 296980 0 0 ANDREW BORANS DIRECTOR 0 249273 0 0 0 25000 0 8228 0 11655 0 294156 0 0 ROB DERDIGER MANAGING DIRECTOR 0 160589 0 0 0 26492 0 5288 0 11141 0 203510 0 0 FORM 990, PART VI, SECTION B, LINE 11B THE PROCESS UNDERTAKEN FOR THE 990 REVIEW IS AS FOLLOWS : THE 990 IS PREPARED, REVIEWED AND SIGNED BY A PUBLIC ACCOUNTING FIRM BASED ON INFORAMTION PORVIDED BY THE HEADQUARTERS'S OPERATIONS. THE 990 IS REVIEWED BY THE ACCOUNTING MANANGER AND DIRECTOR OF HOUSING AT THE HEADQUARTER'S OPERATIONS. AFTER REVIEW AND APPROVAL, IT IS FORWARDED TO THE BOARD MEMBERS. FORM 990, PART VI, SECTION B, LINE 12C OUR CONFLICT OF INTEREST POLICY REQUIRES AN ANNUAL DISCLOSURE OF ANY CONFLICTS OF INTEREST FOR ALL HOUSE CORPORATION BOARD MEMBERS. ESPONDA ASSOCIATES' LEGAL COUNCIL REVIEWS ALL CONFLICT OF INTEREST DISCLOSURES TO DETERMINE ANY THAT NEED TO BE BROUGHT TO THE ATTENTION OF THE REMAINING BOARD MEMBERS OF THE CORPORATION OR TO THE MANAGEMENT COMPANY. NO BOARD MEMBERS ARE ALLOWED TO PROFIT OFF OF THE OPERATION OR MANAGEMENT OF THE HOUSING CORPORATIONS. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS FOR ESPONDA ASSOCIATES, INC. ARE AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9: ADDITIONAL ENITIES ADDED TO GROUP RETURN 1,455,302. FORM 990, PART XII, LINE 1 MODIFIED CASH BASIS OF ACCOUNTING IS USED. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. ALPHA EPSILON PI FRATERNITY 8815 WESLEYAN ROAD INDIANAPOLIS IN 46268 430769468 FRATERNAL ORGANIZATION IN 501(C)(7) 0 ALPHA EPSILON PI FOUNDATION 8815 WESLEYAN ROAD INDIANAPOLIS IN 46268 136141078 EDUCATIONAL AND SCHOLASTIC ASSISTANCE TO ALPHA EPSILON PI FRATERNITY IN 501(C)(3) LINE 10 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 ALPHA EPSILON PI FOUNDATION C 65160