2020-09-14T14:35:25-05:00 2020-04-30 251585317 SMITH LEWIS CHESS & COMPANY LLP 1776 WARREN ROAD INDIANA PA 15701 990 2019-05-01 310936294 CHI OMEGA FOUNDATION CHIO 9017488600 3395 PLAYERS CLUB PARKWAY MEMPHIS TN 38125 SALLY KIMBALL EXECUTIVE VICE PRESIDENT 9017488600 2020-09-14 1 BRENDA DICICCO P00878207 7243499533 65.61.142.158 2020-09-14 14:31:57 ED P 8C02DAC6D6F781634AA7A9C4CD02F97B429AAA72 8C02DAC6D6F781634AA7A9C4CD02F97B429AAA72 2019 2021-01-29 14:40:06Z SALLY KIMBALL 3395 PLAYERS CLUB PARKWAY MEMPHIS TN 38125 28939302 0 X WWW.CHIOMEGA.COM X 1977 OH TO SUPPORT EDUCATIONAL DEVELOPMENT THROUGH SCHOLARSHIPS, GRANTS & LEARNING OPPORTUNITIES. 12 12 15 68 0 0 3851996 6753078 427534 412216 1439053 3310891 658438 676197 6377021 11152382 1910254 1910786 0 0 897277 840770 123806 83957 966612 1434053 1507386 4365390 4342899 2011631 6809483 35033383 38021303 716202 777678 34317181 37243625 X THE CHI OMEGA FOUNDATION SUPPORTS EDUCATIONAL DEVELOPMENT THROUGH SCHOLARSHIPS, GRANTS AND OTHER LEARNING OPPORTUNITIES. 0 0 352982 352982 SCHOLARSHIPS FOR ACADEMIC MERIT AND MEMBERS IN NEED, EMERGENCY AID FOR ALUMNAE AND GRANTS FOR CHARITABLE PURPOSES. 731136 731136 EDUCATIONAL PROGRAMMING FOR COLLEGIANS AND ALUMNAE. 826669 826669 EDUCATIONAL AREA HOUSING GRANTS AND HEADQUARTERS PRESERVATION AND ENHANCEMENTS. 840085 OTHER PROGRAM SERVICE EXPENSES ARE MADE UP OF THE EDUCATIONAL PORTION OF EXPENSES TO MAINTAIN AND OPERATE THE CHI OMEGA EXECUTIVE HEADQUARTERS. 840085 2750872 1 1 0 0 0 0 0 1 0 1 1 0 0 0 1 1 1 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 34 0 1 15 1 0 0 0 0 0 0 0 0 0 0 X 12 12 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 TN OH X HOLLY BAILEY DIRECTOR OF FINANCE 9017488600 3395 PLAYERS CLUB PARKWAY MEMPHIS TN 38125 LETITIA FULKERSON PRESIDENT 10.00 X X 0 0 0 LAURA MILLER VICE PRESIDENT 10.00 X X 0 0 0 RENA E PILALAS SECRETARY 10.00 X X 0 0 0 MELANIE M SHAIN TREASURER 10.00 X X 0 0 0 KELLY BINGEL TRUSTEE 10.00 X 0 0 0 RENE CAMERON TRUSTEE 10.00 X 0 0 0 DANA KLEINE TRUSTEE 10.00 X 0 0 0 LYNN MCBEE TRUSTEE 10.00 X 0 0 0 DANNA REDMOND TRUSTEE 10.00 X 0 0 0 ANNA BUCKNER EX-OFFICIO TRUSTEE 5.00 X 0 0 0 NANCY LAURIE EX-OFFICIO TRUSTEE 5.00 X 0 0 0 ANN BRADSHAW TRUSTEE 10.00 X 0 0 0 LAURA CONNOR TRUSTEE 10.00 X 0 0 0 JAN HECK TRUSTEE 10.00 X 0 0 0 SALLY KIMBALL EXECUTIVE VICE PRESIDENT 40.00 X 123754 0 6200 MISSY ESNARD DIRECTOR OF FINANCE 16.00 X 33734 0 1599 BRITTNEY WHIDDEN CHIEF FINANCIAL OFFICER 3.00 X 0 66237 0 HOLLY BAILEY DIRECTOR OF FINANCE 30.00 X 0 0 0 157488 66237 7799 1 0 0 0 GABRIEL GROUP 3190 RIDER TRAIL SOUTH EARTH CITY MO 63045 CONSULTING- DIRECT MAIL 100497 1 6753078 510615 6753078 MANAGEMENT FEE INCOME 900099 271208 271208 RENTAL INCOME - (CHI OMEGA FRATER 532000 88511 88511 SERVICE FEE INCOME 531390 52497 52497 412216 1103628 1103628 19994183 17786920 2207263 2207263 2207263 MISCELLANEOUS 990009 676197 676197 676197 11152382 2192041 0 2207263 X 1667872 1667872 242914 242914 156496 20626 63600 72270 591768 77995 240495 273278 15475 2040 6289 7146 17719 2331 7204 8184 59312 7818 24104 27390 14395 7645 6750 24661 24661 83957 83957 86826 15667 71159 213716 153876 59840 61353 16052 6242 39059 INVESTMENT ADVISORY FEE 271208 271208 DIRECT MAIL 148758 148758 COMPUTER SERVICES AND S 110414 76963 27004 6447 CONVENTION, FIRESIDES A 101467 101467 474588 203532 143559 127497 4342899 2750872 625415 966612 1312925 3051491 2137474 3651084 81755 23535 7352530 4783262 2733907 2569268 28647034 28622259 120288 103666 35033383 38021303 508885 516557 207317 261121 716202 777678 X 2439297 1426770 31877884 35816855 34317181 37243625 35033383 38021303 X 6809483 -3883039 X X 0 1 X 1 0 X 4733229 3024252 3059021 3851996 6753078 21421576 4733229 3024252 3059021 3851996 6753078 21421576 21421576 833393 705825 827861 1119990 1103628 4590697 488627 476029 640435 658438 676197 2939726 28951999 0.73990 0.72860 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 25787 X X 0 31877884 5628013 -570554 847280 271208 35816855 29178421 2521672 1279012 821213 280008 31877884 26554456 1828006 2610915 1547148 267808 29178421 23643721 1838877 3060446 1743704 244884 26554456 26526232 3383983 -1874277 4166081 226136 23643721 0 0 694003 694003 4212237 2444833 1767404 2446290 2338429 107861 2569268 DUE TO CHI OMEGA FRATERNITY 17542 FINANCE LEASE LIABILITY 77879 SHORT TERM BORROWING 165700 261121 X 6321938 -3883039 -3883039 10204977 947405 947405 11152382 3395494 0 3395494 947405 947405 4342899 PART III, LINE 4: COLLECTIONS CONSIST OF ART PURCHASED AND DONATED TO THE FOUNDATION. COLLECTIONS ARE PERMANENTLY ON DISPLAY AT EXECUTIVE HEADQUARTERS AND REFLECT ORGANIZATION'S IMPACT ON AMERICAN SOCIETY THROUGH SEVERAL GENERATIONS. PART X, LINE 2: THE FOUNDATION HAS ADOPTED THE RECOGNITION REQUIREMENTS FOR UNCERTAIN INCOME TAX POSITIONS, ASC SECTION 740 (FORMERLY KNOWN AS FIN 48) AS REQUIRED BY GENERALLY ACCEPTED ACCOUNTING PRINCIPLES, WITH NO CUMULATIVE EFFECT ADJUSTMENT REQUIRED. INCOME TAX BENEFITS ARE RECOGNIZED FOR INCOME TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN, ONLY WHEN IT IS DETERMINED THAT THE INCOME TAX POSITION WILL MORE-LIKELY-THAN-NOT BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES. THE FOUNDATION HAS ANALYZED TAX POSITIONS TAKEN FOR FILING WITH THE INTERNAL REVENUE SERVICE AND ALL STATE JURISDICTIONS WHERE IT OPERATES. THE FOUNDATION BELIEVES THAT INCOME TAX FILING POSITIONS WILL BE SUSTAINED UPON EXAMINATION AND DOES NOT ANTICIPATE ANY ADJUSTMENTS THAT WOULD RESULT IN AN ADVERSE MATERIAL EFFECT ON THE FOUNDATION'S FINANCIAL POSITION, RESULTS OF OPERATIONS OR CASH FLOWS. ACCORDINGLY, THE FOUNDATION HAS NOT RECORDED ANY RESERVES, OR RELATED ACCRUALS FOR INTEREST AND PENALTIES FOR UNCERTAIN INCOME TAX POSITIONS FOR THE YEARS ENDED APRIL 30, 2020 AND 2019. MANAGEMENT ESTIMATES AT APRIL 30, 2020 THAT THE PREVIOUS THREE YEARS OF FILED RETURNS FOR EXEMPT ORGANIZATIONS ARE OPEN FOR EXAMINATION BY AUTHORITIES. PART XI, LINE 4B - OTHER ADJUSTMENTS: OTHER INCOME (INTERFUND TRANSFERS) ADMINISTRATIVE FEES (INTERFUND TRANSFERS) PART XII, LINE 4B - OTHER ADJUSTMENTS: OTHER EXPENSE (INTERFUND TRANSFERS) ADMINISTRATIVE FEES (INTERFUND TRANSFERS) PART V LINE 4 AND PART XI LINE 8 PART V LINE 4 - CHI OMEGA FOUNDATION INTENDS TO USE ITS ENDOWMENT FUNDS TO PROVIDE A SOURCE OF INCOME TO PROVIDE SCHOLARSHIPS, GRANTS AND EDUCATIONAL SUPPORT TO COLLEGIANS, ALUMNAE AND CHI OMEGA FRATERNITY IN SUPPORT OF ITS EXEMPT PURPOSE AND MISSION. PART XI LINE 8 - UNREALIZED LOSSES ON INVESTMENTS $3,883,039 X X X X X 1 GABRIEL GROUP 3190 RIDER TRAIL SOUTH EARTH CITY MO 63045 CONSULTING-DIRECT MAIL PROGRAM 0 484456 100497 383959 THE STELTER COMPANY PO BOX 5228 DES MOINES IA 50303 CONSULTING 0 5695 26594 -20899 CELSINUS PARTNERS 7105 DEER HOLLOW LANE MAUMEE OH 43537 CONSULTING 0 0 57600 -57600 490151 184691 305460 AL AK RI AR CA CO CT DC FL GA HI IL KS KY LA ME MD MA MI MN MS MO NH NJ NM NY NC ND OH OK OR PA SC TN UT VA WA WV WI NV 1 CHI OMEGA FRATERNITY 3395 PLAYERS CLUB PARKWAY MEMPHIS TN 38125 310851686 501(C)(7) 500000 TO PROVIDE EDUCATIONAL SUPPORT TO THE CHI OMEGA FRATERNITY CHI OMEGA PSI CHAPTER CORPORATION PO BOX 8273 FAYETTEVILLE AR 72703 306571 EDUCATIONAL AREA HOUSING GRANT NU CHAPTER HOUSE ASSOCIATION OF CHI OMEGA INC 115 LANGSDON STREET MADISON WI 53703 121591 EDUCATIONAL AREA HOUSING GRANT PHI DELTA HOUSE CORPORATION PO BOX 4424 MISS STATE MS 39762 33591 EDUCATIONAL AREA HOUSING GRANT SCHOLARSHIPS FOR STUDENTS ATTENDING SCHOOLS IN THE UNITED STATES 231 242914 X 11 510615 FAIR MARKET VALUE 0 1 0 FORM 990, PART VI, SECTION B, LINE 11B THE BOARD OF TRUSTEES REVIEWS THE 990 AND RELATED SCHEDULES PRIOR TO FILING THE RETURN WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY IS SENT TO THE BOARD OF TRUSTEES AND STAFF MEMBERS ANNUALLY. EACH BOARD AND STAFF MEMBER ARE TO READ THE POLICY AND SIGN A STATEMENT ATTESTING THAT THEY HAVE NO KNOWN CONFLICTS OF INTEREST. IF THEY DO HAVE A CONFLICT OF INTEREST THEY ATTEST TO THAT CONFLICT BY SIGNING A STATEMENT THAT NOTES THE CONFLICT OF INTEREST. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD OF TRUSTEES REVIEWS THE RESPONSIBILITIES OF THE EXECUTIVE VICE PRESIDENT (THE FOUNDATION'S HIGHEST RANKING PAID STAFF MEMBER EQUIVALENT TO AN EXECUTIVE DIRECTOR) AND COMPARES THE COMPENSATION PAID BY THE FOUNDATION TO HOW OTHER SIMILAR ORGANIZATIONS COMPENSATE EMPLOYEES IN THE SAME POSITION. THE BOARD OF TRUSTEES COMPENSATES OTHER OFFICERS AND KEY EMPLOYEES BY REVIEWING SALARIES AND WAGES PAID IN THE MARKET FOR SIMILAR POSITIONS. FORM 990, PART VI, SECTION C, LINE 19 CHI OMEGA FOUNDATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART IX, LINE 24E UTILITIES: PROGRAM SERVICE EXPENSES 60,085. MANAGEMENT AND GENERAL EXPENSES 23,366. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 83,451. REPAIRS AND MAINTENANCE: PROGRAM SERVICE EXPENSES 40,822. MANAGEMENT AND GENERAL EXPENSES 15,875. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 56,697. EQUIPMENT RENTAL AND MAINTENANCE: PROGRAM SERVICE EXPENSES 40,267. MANAGEMENT AND GENERAL EXPENSES 15,660. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 55,927. THE ELEUSIS - MAGAZINE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 49,753. TOTAL EXPENSES 49,753. JANITORIAL AND TRASH SERVICES: PROGRAM SERVICE EXPENSES 27,719. MANAGEMENT AND GENERAL EXPENSES 10,779. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 38,498. BANK FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 35,577. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 35,577. TELEPHONE: PROGRAM SERVICE EXPENSES 4,692. MANAGEMENT AND GENERAL EXPENSES 14,143. FUNDRAISING EXPENSES 16,443. TOTAL EXPENSES 35,278. PRINTING & PUBLICATIONS: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 32,678. TOTAL EXPENSES 32,678. STATE TAXES: PROGRAM SERVICE EXPENSES 11,659. MANAGEMENT AND GENERAL EXPENSES 4,534. FUNDRAISING EXPENSES 4,449. TOTAL EXPENSES 20,642. SECURITY AND FIRE: PROGRAM SERVICE EXPENSES 13,401. MANAGEMENT AND GENERAL EXPENSES 5,212. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 18,613. PERSEPHONE CIRCLE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 16,737. TOTAL EXPENSES 16,737. PAYROLL PROCESSING FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 7,077. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 7,077. STORAGE: PROGRAM SERVICE EXPENSES 4,887. MANAGEMENT AND GENERAL EXPENSES 1,900. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 6,787. POSTAGE & SHIPPING: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 1,137. FUNDRAISING EXPENSES 5,306. TOTAL EXPENSES 6,443. EDUCATIONAL MEMBERSHIP DUES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 5,400. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 5,400. COURTESY: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 2,899. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,899. CENTENNIAL BRICK: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 2,131. TOTAL EXPENSES 2,131. FORM 990, PART XI, LINE 9: UNREALIZED LOSS ON SECURITIES -3,883,039. FORM 990 PART II, LINE 2C NO CHANGES HAVE BEEN MADE TO THE PROCESS OVER THE PRIOR YEAR. FORM 990, PART IV, LINE 34 THE CHI OMEGA FOUNDATION AND THE CHI OMEGA FRATERNITY SHARE A HISTORY AND OFTEN WORK TOGETHER IN CREATING THEIR HISTORIES AND FULFILLING THEIR MISSIONS. AS SUCH, THE TWO ORGANIZATIONS HAVE A RELATIONSHIP, BUT ARE NOT TECHNICALLY "RELATED ORGANIZATIONS" AS DEFINED IN THE INSTRUCTIONS TO FORM 990. FORM 990, PART VII, SECTION A, COLUMN D AND E OFFICERS ARE LEASED TO THE CHI OMEGA FOUNDATION (COLUMN D) AND THE CHI OMEGA FRATERNITY (COLUMN E AND SEE SCHEDULE O COMMENT REGARDING RELATED ORGANIZATION) BY THEIR PAYROLL PROVIDER. THE W-2'S ARE ISSUED IN THE NAME OF THE PAYROLL PROVIDER AND NOT THE NAME OF THE CHI OMEGA FOUNDATION OR CHI OMEGA FRATERNITY.