ALPHA CHI SIGMA FRATERNITY NATL OFFICE: Form 990, tax year 2018

View the entire original 990 at ProPublica ↗

Organization
ALPHA CHI SIGMA FRATERNITY NATL OFFICE (EIN 35-0141910)
Tax period
2018-01-01 to 2018-12-31
Filed
2019-10-24
IRS object ID
201932979349300613
Schema version
2018v3.1
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 ReturnHeader

FieldValueIRS element (for citing)
Return2019-10-24T08:38:10-05:00ReturnTs
Tax Period End2018-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN582676095PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1MACCOUNTINGBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line19311 N MERIDIAN ST STE 100AddressLine1Txt
CityINDIANAPOLISCityNm
State AbbreviationINStateAbbreviationCd
ZIP462601865ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2018-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN350141910EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1ALPHA CHI SIGMA FRATERNITY INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlALPHBusinessNameControlTxt
Phone8002524369PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line16296 RUCKER ROAD SUITE BAddressLine1Txt
CityINDIANAPOLISCityNm
State AbbreviationINStateAbbreviationCd
ZIP46220ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonJOHN STIPPPersonNm
Person TitleGRAND RECORDERPersonTitleTxt
Phone8002524369PhoneNum
Signature2019-10-21SignatureDt

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonDOUGLAS CARPENTER EAPreparerPersonNm
PTINP01784274PTIN
Phone3175811820PhoneNum
Preparation2019-10-24PreparationDt

Filing Security Information FilingSecurityInformation

IP Address IPAddress

FieldValueIRS element (for citing)
I Pv4 Address8.15.201.133IPv4AddressTxt
FieldValueIRS element (for citing)
IP2019-10-24IPDt
IP Tm08:38:10IPTm
IP TimezoneCDIPTimezoneCd
Filing License TypePFilingLicenseTypeCd
At Submission Creation Device IdA6049C5B566795D59E00702764811A8DBDBF0BEFAtSubmissionCreationDeviceId
At Submission Filing Device IdA6049C5B566795D59E00702764811A8DBDBF0BEFAtSubmissionFilingDeviceId
FieldValueIRS element (for citing)
Tax2018TaxYr
Build TS2019-02-21 02:37:17ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerJOHN STIPPPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line16296 RUCKER ROADAddressLine1Txt
CityINDIANAPOLISCityNm
State AbbreviationINStateAbbreviationCd
ZIP46220ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$995,855GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.ALPHACHISIGMA.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1967FormationYr
Legal Domicile StateINLegalDomicileStateCd
Activity Or MissionTO ORGANIZE, OPERATE, AND FOSTER COLLEGIATE AND PROFESSIONAL CHAPTERS.ActivityOrMissionDesc
Voting Members Governing Body4VotingMembersGoverningBodyCnt
Voting Members Independent4VotingMembersIndependentCnt
Total Employee6TotalEmployeeCnt
Total Volunteers25TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$68,201PYContributionsGrantsAmt
CY Contributions Grants$90,713CYContributionsGrantsAmt
PY Program Service Revenue$274,452PYProgramServiceRevenueAmt
CY Program Service Revenue$364,824CYProgramServiceRevenueAmt
PY Investment Income$38,167PYInvestmentIncomeAmt
CY Investment Income$65,904CYInvestmentIncomeAmt
PY Other Revenue$9,991PYOtherRevenueAmt
CY Other Revenue$6,219CYOtherRevenueAmt
PY Total Revenue$390,811PYTotalRevenueAmt
CY Total Revenue$527,660CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$161,261PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$130,591CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$16,078CYTotalFundraisingExpenseAmt
PY Other Expenses$338,591PYOtherExpensesAmt
CY Other Expenses$335,685CYOtherExpensesAmt
PY Total Expenses$499,852PYTotalExpensesAmt
CY Total Expenses$466,276CYTotalExpensesAmt
PY Revenues Less Expenses-$109,041PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$61,384CYRevenuesLessExpensesAmt
Total Assets BOY$1,096,090TotalAssetsBOYAmt
Total Assets EOY$998,547TotalAssetsEOYAmt
Total Liabilities BOY$93,579TotalLiabilitiesBOYAmt
Total Liabilities EOY$72,567TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$1,002,511NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$925,980NetAssetsOrFundBalancesEOYAmt
MissionTO ORGANIZE, OPERATE, AND FOSTER COLLEGIATE AND PROFESSIONAL CHAPTERS.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$286,031ExpenseAmt
Revenue$364,824RevenueAmt
DescORGANIZE, OPERATE, AND FOSTER COLLEGIATE AND PROFESSIONAL CHAPTERS TO PROMOTE THE SCIENTIFIC PURSUIT AND EDUCATIONAL ADVANCEMENTS OF CHEMISTRY AND TO COMMUNICATE SUCH ACTIVITIES WITH QUARTERLY PUBLICATIONS.Desc
Total Program Service Expenses$286,031TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Temp Or Permanent EndowmentsfalseTempOrPermanentEndowmentsInd
Report Land Building EquipmentYes (true)ReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesYes (true)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (true)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With Officer EntfalseBusinessRlnWithOfficerEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityYes (true)RelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document10IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld CompliancefalseBackupWthldComplianceInd
Employee6EmployeeCnt
Employment Tax Returns FiledYes (true)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members4GoverningBodyVotingMembersCnt
Independent Voting Member4IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersYes (true)MembersOrStockholdersInd
Election Of Board MembersYes (true)ElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersYes (true)LocalChaptersInd
Policies Reference ChaptersYes (true)PoliciesReferenceChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (true)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (true)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (true)WhistleblowerPolicyInd
Document Retention PolicyYes (true)DocumentRetentionPolicyInd
Compensation Process CEOYes (true)CompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
States Where Copy Of Return Is FldINStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonERIN GOODWINPersonNm
Phone8002524369PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line16296 RUCKER ROADAddressLine1Txt
Address Line2SUITE BAddressLine2Txt
CityINDIANAPOLISCityNm
State AbbreviationINStateAbbreviationCd
ZIP46220ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (6 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
JON WENZEL
ASSISTANT GR1.00Yes (X)Yes (X)$825$0$0
JOHN STIPP
GRAND RECORD6.00Yes (X)Yes (X)$6,600$0$0
HELEN M M WEBSTER
GRAND MASTER1.00Yes (X)Yes (X)$0$0$0
KIP NALLEY
GRAND PROF.1.00Yes (X)Yes (X)$0$0$0
MERRYN COLE
GRAND COLLEG1.00Yes (X)Yes (X)$0$0$0
SEAN PAWLOWSKI
GRAND MASTER1.00Yes (X)Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$7,425TotalReportableCompFromOrgAmt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
All Other Contributions$90,713AllOtherContributionsAmt
Total Contributions$90,713TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
DUES & ASSESSMENTS900099$302,275$302,275
CONCLAVE900099$62,549$62,549
FieldValueIRS element (for citing)
Total Program Service Revenue$364,824TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$20,625TotalRevenueColumnAmt
Exclusion$20,625ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$484,854SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$439,575SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$45,279SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$45,279TotalRevenueColumnAmt
Exclusion$45,279ExclusionAmt
FieldValueIRS element (for citing)
Gross Sales Of Inventory$17,439GrossSalesOfInventoryAmt
Cost Of Goods Sold$28,620CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column-$11,181TotalRevenueColumnAmt
Related Or Exempt Func Income-$11,181RelatedOrExemptFuncIncomeAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescGEICO REVENUEDesc
Total Revenue Column$17,400TotalRevenueColumnAmt
Related Or Exempt Func Income$17,400RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Other Revenue Total$17,400OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$527,660TotalRevenueColumnAmt
Related Or Exempt Func Income$371,043RelatedOrExemptFuncIncomeAmt
Exclusion$65,904ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$7,425TotalAmt
Program Services$2,970ProgramServicesAmt
Management And General$4,455ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$107,087TotalAmt
Program Services$64,252ProgramServicesAmt
Management And General$39,622ManagementAndGeneralAmt
Fundraising$3,213FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$1,715TotalAmt
Program Services$1,029ProgramServicesAmt
Management And General$635ManagementAndGeneralAmt
Fundraising$51FundraisingAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$14,364TotalAmt
Program Services$8,618ProgramServicesAmt
Management And General$5,315ManagementAndGeneralAmt
Fundraising$431FundraisingAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$15,860TotalAmt
Management And General$15,860ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$32,528TotalAmt
Management And General$32,528ManagementAndGeneralAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$20,363TotalAmt
Management And General$20,363ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$17,482TotalAmt
Program Services$8,400ProgramServicesAmt
Management And General$9,082ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$33,152TotalAmt
Program Services$25,722ProgramServicesAmt
Management And General$6,461ManagementAndGeneralAmt
Fundraising$969FundraisingAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$11,497TotalAmt
Program Services$6,898ProgramServicesAmt
Management And General$4,599ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$31,219TotalAmt
Program Services$31,219ProgramServicesAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$637TotalAmt
Management And General$637ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$15,489TotalAmt
Management And General$15,489ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$14,172TotalAmt
Program Services$8,503ProgramServicesAmt
Management And General$5,244ManagementAndGeneralAmt
Fundraising$425FundraisingAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtFundraisingFundraisingAmtManagement And GeneralManagementAndGeneralAmt
CONCLAVE$93,419$93,419
PRINTING$19,492$19,492
SOLICITATIONS$10,989$10,989
OTHER EXPENSES$8,280$6,021$2,259

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$11,106TotalAmt
Program Services$9,488ProgramServicesAmt
Management And General$1,618ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$466,276TotalAmt
Program Services$286,031ProgramServicesAmt
Management And General$164,167ManagementAndGeneralAmt
Fundraising$16,078FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$50,934BOYAmt
EOY$137,358EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$20,566BOYAmt
EOY$37,615EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

FieldValueIRS element (for citing)
BOY$34,252BOYAmt
EOY$37,199EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$36,562BOYAmt
EOY$25,682EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$201,962LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$121,824LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$94,487BOYAmt
EOY$80,138EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$859,289BOYAmt
EOY$680,555EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$1,096,090BOYAmt
EOY$998,547EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$2,016BOYAmt
EOY$12,157EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

FieldValueIRS element (for citing)
BOY$11,563BOYAmt
EOY$4,644EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$80,000BOYAmt
EOY$55,766EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$93,579BOYAmt
EOY$72,567EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
BOY$1,002,511BOYAmt
EOY$925,980EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$1,002,511BOYAmt
EOY$925,980EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$1,096,090BOYAmt
EOY$998,547EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part XIYes (X)InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss$61,384ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst-$124,664NetUnrlzdGainsLossesInvstAmt
Prior Period Adjustments-$15,251PriorPeriodAdjustmentsAmt
Other Changes In Net Assets$2,000OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewYes (true)AccountantCompileOrReviewInd

Acct Compile Or Review Basis AcctCompileOrReviewBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
FS AuditedfalseFSAuditedInd
Audit CommitteeYes (true)AuditCommitteeInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Public Organization170Yes (X)PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$371,290CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$372,247CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$421,492CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$342,294CurrentTaxYearMinus1YearAmt
Current Tax Year$392,988CurrentTaxYearAmt
Total$1,900,311TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$371,290CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$372,247CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$421,492CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$342,294CurrentTaxYearMinus1YearAmt
Current Tax Year$392,988CurrentTaxYearAmt
Total$1,900,311TotalAmt
FieldValueIRS element (for citing)
Public Support Total170$1,900,311PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$34,802CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$29,408CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$19,481CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$18,969CurrentTaxYearMinus1YearAmt
Current Tax Year$20,625CurrentTaxYearAmt
Total$123,285TotalAmt
FieldValueIRS element (for citing)
Total Support$2,023,596TotalSupportAmt
Gross Receipts Rltd Activities$399,663GrossReceiptsRltdActivitiesAmt
Public Support CY1700.93910PublicSupportCY170Pct
Public Support PY1700.93580PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

Schedule D IRS990ScheduleD

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$112,818OtherCostOrOtherBasisAmt
Depreciation$38,233DepreciationAmt
Book Value$74,585BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$82,347OtherCostOrOtherBasisAmt
Depreciation$76,794DepreciationAmt
Book Value$5,553BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$6,797OtherCostOrOtherBasisAmt
Depreciation$6,797DepreciationAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$80,138TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescNET PROMISES TO GIVE OTHERSDesc
Amt$55,766Amt
FieldValueIRS element (for citing)
Total Liability$55,766TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceSCHEDULE D, PAGE 3, PART XFormAndLineReferenceDesc
ExplanationTHE FRATERNITY IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. IT IS ALSO EXEMPT FROM INDIANA INCOME TAXES. HOWEVER, SHOULD THE FRATERNITY EVER HAVE INCOME FROM CERTAIN ACTIVITITES NOT DIRECTLY RELATED TO ITS TAX-EXEMPT PURPOSE, THAT INCOME WOULD BE SUBJECT TO TAXATION AS UNRELATED BUSNESS INCOME. IN ADDITION, THE FRATERNITY QUALIFIES FOR THE CHARITABLE CONTRIBUTIONS DEDUCTION UNDER SECTION 170(B)(1)(A) AND HAS BEEN CLASSIFIED AS AN ORGANIZATION OTHER THAN A PRIVATE FOUNDATION UNDER SECTION 509(A)(2). THE FRATERNITY'S POLICY IS TO INCLUDE INTEREST AND PENALTIES RELATED TO ITS TAX POSITIONS IN INCOME TAX EXPENSE. THE FRATERNITY HAS ADOPTED THE PROVISIONS OF THE ACCOUNTING PRONOUNCMENT RELATED TO ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. THE FRATERNITY RECOGNIZED NO INTEREST OR PENALTIES IN THE STATEMENTS OF ACTIVITIES AND CHANGES IN UNRESTRICTED NET ASSETS FOR THE YEARS ENDED DECEMBER 31, 2018 AND 2017. IF THE SITUATION AROSE IN WHICH THE FRATERNITY WOULD HAVE INTEREST TO RECOGNIZE, IT WOULD RECOGNIZE THIS AS INTEREST EXPENSE AND PENALTIES WOULD BE RECOGNIZED IN OTHER EXPENSES. CURRENTLY, THE PRIOR THREE YEARS ARE OPEN UNDER FEDERAL AND STATE STATUTE OF LIMITATIONS AND REMAIN SUBJECT TO REVIEW AND CHANGE. THE FRATERNITY IS NOT CURRENTLY UNDER AUDIT.ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PAGE 6, PART VI, LINE 6THE MEMBERS OF THE FRATERNITY CONSIST OF COLLEGIATE MEMBERS WHO ARE ENROLLED MEMBERS OF COLLEGIATE CHAPTERS AND HAVE BEEN IN A DEGREE GRANTING PROGRAM WITHIN THE PAST 12 MONTHS. A COLLEGIATE CANDIDATE SHALL BE A STUDENT OF CHEMISTRY WHO INTENDS TO MAKE CHEMISTRY THEIR LIFE WORK. PROFESSIONAL MEMBERS ARE THOSE WHO ARE NOT COLLEGIATE MEMBERS. ACTIVE PROFESSIONAL MEMBERS PAY ANNUAL VOLUNTARY PROFESSIONAL CONTRIBUTIONS OR HAVE BEEN DESIGNATED A PERMANENT ACTIVE PROFESSIONAL MEMBER. A CANDIDATE FOR PROFESSIONAL MEMBERSHIP SHALL EITHER HAVE AT LEAST A BACHELOR'S DEGREE IN CHEMISTRY OR A BE A PROPERLY QUALIFIED CHEMIST.
FORM 990, PAGE 6, PART VI, LINE 7ATHE MEMBERS ELECT THE OFFICERS OF THE FRATERNITY AT CONCLAVE MEETINGS.
FORM 990, PAGE 6, PART VI, LINE 11BTHE SUPREME COUNCIL RECEIVES A DRAFT OF THE FORM 990 ELECTRONICALLY FOR THEIR REVIEW. THE SECRETARY/TREASURER COORDINATES THE APPROVAL OF THE COUNCIL. AFTER APPROVAL IS RECEIVED, THE INFORMATION RETURNS ARE SUBMITTED TO THE IRS.
FORM 990, PAGE 6, PART VI, LINE 12CTHE SUPREME COUNCIL MEMBER SIGNS A CONFLIFT OF INTEREST STATEMENT AT THE BEGINNING OF THEIR TERM AND EACH YEAR THEREAFTER. THE SUPREME COUNCIL MEMBER IS TO REPORT ANY CONFLICTS ARISING DURING THE YEAR. THE SUPREME COUNCIL MEMBER WILL NOT VOTE UPON ANY ISSUE WHERE THE MEMBER HAS A CONFLICT OF INTEREST OF APPEARANCE OF IMPROPRIETY AT ANY BOARD MEETING.
FORM 990, PAGE 6, PART VI, LINE 15ATHE SUPREME COUNCIL REVIEWS ANNUALLY THE COMPENSATION OF THE FRATERNITY'S EMPLOYEES. THE COUNCIL FOCUSES ON COMPARATIVE NON-PROFIT ORGANIZATIONS IN THE AREA TO BENCHMARK COMPENSATION. THE INFORMATION IS ASSESSED TO DETERMINE THE COMPETITVENESS OF THE RECOMMENDED COMPENSATION. THE COUNCIL APPROVES, AFTER DISCUSSION, THE COMPENSATION OF EACH EMPLOYEE.
FORM 990, PAGE 6, PART VI, LINE 19THE FRATERNITY MAKES AVAILABLE UPON THE REQUEST OF COPIES OF THE APPLICATION OF EXEMPTION AND THE PAST THREE YEARS INFORMATION RETURNS FOR PUBLIC INSPECTION AT THEIR OFFICE.
FORM 990, PART XI, LINE 9SEDC FUND 2,000

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp

Disregarded Entity Name DisregardedEntityName

FieldValueIRS element (for citing)
Business Name Line1ALPHA CHI SIGMA FOUNDATIONBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line16296 RUCKER ROADAddressLine1Txt
CityINDIANAPOLISCityNm
State AbbreviationINStateAbbreviationCd
ZIP46220ZIPCd
FieldValueIRS element (for citing)
EIN386018436EIN
Primary ActivitiesEDUCATIONPrimaryActivitiesTxt
Legal Domicile StateCALegalDomicileStateCd
Exempt Code Section501C3ExemptCodeSectionTxt
Public Charity Status7PublicCharityStatusTxt
Direct Controlling NAN/ADirectControllingNACd
Controlled OrganizationfalseControlledOrganizationInd
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts RyltsfalseReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth OrgfalseGiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth OrgfalseGiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other OrgfalseLoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth OrgfalseLoansOrGuaranteesFromOthOrgInd
Div Related OrganizationfalseDivRelatedOrganizationInd
Asset Sale To Other OrgfalseAssetSaleToOtherOrgInd
Asset Purchase From Other OrgfalseAssetPurchaseFromOtherOrgInd
Asset ExchangefalseAssetExchangeInd
Rental Of Facilities To Oth OrgfalseRentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth OrgfalseRentalOfFcltsFromOthOrgInd
Perform Of Services For Oth OrgfalsePerformOfServicesForOthOrgInd
Perform Of Services By Other OrgfalsePerformOfServicesByOtherOrgInd
Sharing Of FacilitiesfalseSharingOfFacilitiesInd
Paid Employees SharingfalsePaidEmployeesSharingInd
Reimbursement Paid To Other OrgfalseReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other OrgfalseReimbursementPaidByOtherOrgInd
Transfer To Other OrgfalseTransferToOtherOrgInd
Transfer From Other OrgfalseTransferFromOtherOrgInd

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