SIGMA KAPPA SORORITY: Form 990, tax year 2017

View the entire original 990 at ProPublica ↗

Organization: SIGMA KAPPA SORORITY (EIN 01-0158948)
Tax period: 2017-06-01 to 2018-05-31
Filed: 2018-11-06
IRS object ID: 201833109349300968
Schema version: 2017v2.3
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 B
Schedule D
Schedule I
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2018-11-06T09:41:59-06:00	ReturnTs
Tax Period End	2018-05-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	351178661	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	BLUE & CO LLC	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	12800 N MERIDIAN STREET SUITE 400	AddressLine1Txt
City	CARMEL	CityNm
State Abbreviation	IN	StateAbbreviationCd
ZIP	46032	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2017-06-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	010158948	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	SIGMA KAPPA SORORITY	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	SIGM	BusinessNameControlTxt
Phone	3178723275	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	695 PRO-MED LANE NO 300	AddressLine1Txt
City	CARMEL	CityNm
State Abbreviation	IN	StateAbbreviationCd
ZIP	460325323	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	JORDAN BENTLAGE	PersonNm
Person Title	EXEC. DIR.	PersonTitleTxt
Phone	3178723275	PhoneNum
Signature	2018-10-25	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	ANGELA N CRAWFORD CPA	PreparerPersonNm
PTIN	P00573197	PTIN
Phone	3178488920	PhoneNum
Preparation	2018-10-25	PreparationDt

Filing Security Information FilingSecurityInformation

IP Address IPAddress

Field	Value	IRS element (for citing)
I Pv4 Address	71.46.95.248	IPv4AddressTxt

Field	Value	IRS element (for citing)
IP	2018-10-25	IPDt
IP Tm	13:08:36	IPTm
IP Timezone	ED	IPTimezoneCd
Filing License Type	P	FilingLicenseTypeCd
At Submission Creation Device Id	DA39A3EE5E6B4B0D3255BFEF95601890AFD80709	AtSubmissionCreationDeviceId
At Submission Filing Device Id	38D9E49CC0CA71BE8938C550DFC6219FF2DB8390	AtSubmissionFilingDeviceId

Field	Value	IRS element (for citing)
Tax	2017	TaxYr
Build TS	2019-02-21 02:37:17Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	JORDAN BENTLAGE	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	695 PRO-MED LANE NO 300	AddressLine1Txt
City	CARMEL	CityNm
State Abbreviation	IN	StateAbbreviationCd
ZIP	460325323	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$6,808,224	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Group Exemption	0594	GroupExemptionNum
Organization501c	Yes (X)	Organization501cInd
Website Address	WWW.SIGMAKAPPA.ORG	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1874	FormationYr
Legal Domicile State	IN	LegalDomicileStateCd
Activity Or Mission	PROVIDE WOMEN OPPORTUNITIES AND SUPPORT FOR SOCIAL, INTELLECTUAL, AND SPIRITUAL DEVELOPMENT.	ActivityOrMissionDesc
Voting Members Governing Body	8	VotingMembersGoverningBodyCnt
Voting Members Independent	8	VotingMembersIndependentCnt
Total Employee	0	TotalEmployeeCnt
Total Volunteers	200	TotalVolunteersCnt
Total Gross UBI	$351,621	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$150,000	PYContributionsGrantsAmt
CY Contributions Grants	$190,000	CYContributionsGrantsAmt
PY Program Service Revenue	$5,455,241	PYProgramServiceRevenueAmt
CY Program Service Revenue	$4,092,954	CYProgramServiceRevenueAmt
PY Investment Income	$61,473	PYInvestmentIncomeAmt
CY Investment Income	$102,627	CYInvestmentIncomeAmt
PY Other Revenue	$553,556	PYOtherRevenueAmt
CY Other Revenue	$477,396	CYOtherRevenueAmt
PY Total Revenue	$6,220,270	PYTotalRevenueAmt
CY Total Revenue	$4,862,977	CYTotalRevenueAmt
PY Grants And Similar Paid	$0	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$29,750	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$1,601,110	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$1,801,077	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$3,769,747	PYOtherExpensesAmt
CY Other Expenses	$2,554,137	CYOtherExpensesAmt
PY Total Expenses	$5,370,857	PYTotalExpensesAmt
CY Total Expenses	$4,384,964	CYTotalExpensesAmt
PY Revenues Less Expenses	$849,413	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$478,013	CYRevenuesLessExpensesAmt
Total Assets BOY	$9,785,307	TotalAssetsBOYAmt
Total Assets EOY	$10,360,714	TotalAssetsEOYAmt
Total Liabilities BOY	$5,212,673	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$5,233,813	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$4,572,634	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$5,126,901	NetAssetsOrFundBalancesEOYAmt
Mission	TO PROVIDE WOMEN LIFELONG OPPORTUNITIES AND SUPPORT FOR SOCIAL, INTELLECTUAL, AND SPIRITUAL DEVELOPMENT BY BRINGING WOMEN TOGETHER TO POSITIVELY IMPACT OUR COMMUNITIES.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Desc	GENERAL MANAGEMENT AND EDUCATIONAL SERVICES OF CHAPTERS AND THOSE EXPENDITURES RELATING TO THE ADMINISTRATION AND EDUCATION OF OVER 16,000 COLLEGIATE MEMBERS AND 144,000 ALUMNAE MEMBERS.	Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

Field	Value	IRS element (for citing)
Desc	PUBLICATION EXPENDITURES FOR THE BENEFIT AND EDUCATION OF THE COLLEGIATE AND ALUMNAE MEMBERS. DISTRIBUTED ELECTRONICALLY TO APPROXIMATELY 53,000 EACH QUARTER AND BY HARD COPY TO 105,000 ONCE A YEAR.	Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

Field	Value	IRS element (for citing)
Desc	EDUCATIONAL/LEADERSHIP TRAINING EVENTS: CONVENTION AND REGIONAL LEADERSHIP CONFERENCES (RLC) PROVIDED TO COLLEGIATE AND ALUMNAE MEMBERS OF THE ORGANIZATION.	Desc

Field	Value	IRS element (for citing)
Described In Section501c3	0	DescribedInSection501c3Ind
Schedule B Required	Yes (1)	ScheduleBRequiredInd
Political Campaign Acty	0	PoliticalCampaignActyInd
Subject To Proxy Tax	0	SubjectToProxyTaxInd
Donor Advised Fund	0	DonorAdvisedFundInd
Conservation Easements	0	ConservationEasementsInd
Collections Of Art	0	CollectionsOfArtInd
Credit Counseling	Yes (1)	CreditCounselingInd
Temp Or Permanent Endowments	0	TempOrPermanentEndowmentsInd
Report Land Building Equipment	Yes (1)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	0	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	Yes (1)	ReportOtherAssetsInd
Report Other Liabilities	Yes (1)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (1)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	Yes (1)	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	0	ConsolidatedAuditFinclStmtInd
School Operating	0	SchoolOperatingInd
Foreign Office	0	ForeignOfficeInd
Foreign Activities	0	ForeignActivitiesInd
More Than5000 K To Org	0	MoreThan5000KToOrgInd
More Than5000 K To Individuals	0	MoreThan5000KToIndividualsInd
Professional Fundraising	0	ProfessionalFundraisingInd
Fundraising Activities	0	FundraisingActivitiesInd
Gaming Activities	0	GamingActivitiesInd
Operate Hospital	0	OperateHospitalInd
Grants To Organizations	Yes (1)	GrantsToOrganizationsInd
Grants To Individuals	0	GrantsToIndividualsInd
Schedule J Required	0	ScheduleJRequiredInd
Tax Exempt Bonds	0	TaxExemptBondsInd
Loan Outstanding	0	LoanOutstandingInd
Grant To Related Person	0	GrantToRelatedPersonInd
Business Rln With Org Mem	0	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	0	BusinessRlnWithFamMemInd
Business Rln With Officer Ent	0	BusinessRlnWithOfficerEntInd
Deductible Non Cash Contri	0	DeductibleNonCashContriInd
Deductible Art Contribution	0	DeductibleArtContributionInd
Terminate Operations	0	TerminateOperationsInd
Partial Liquidation	0	PartialLiquidationInd
Disregarded Entity	0	DisregardedEntityInd
Related Entity	0	RelatedEntityInd
Related Organization Ctrl Ent	0	RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
Info In Schedule O Part V	Yes (X)	InfoInScheduleOPartVInd
IRP Document	42	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	0	EmployeeCnt
Unrelated Bus Incm Over Limit	Yes (1)	UnrelatedBusIncmOverLimitInd
Form990 T Filed	Yes (1)	Form990TFiledInd
Foreign Financial Account	0	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTransInd
Taxable Party Notification	0	TaxablePartyNotificationInd
Nondeductible Contributions	Yes (1)	NondeductibleContributionsInd
Nondeductible Contri Discl	Yes (1)	NondeductibleContriDisclInd
Initiation Fees And Cap Contri	$741,927	InitiationFeesAndCapContriAmt
Gross Receipts For Public Use	$0	GrossReceiptsForPublicUseAmt
Indoor Tanning Services	0	IndoorTanningServicesInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	8	GoverningBodyVotingMembersCnt
Independent Voting Member	8	IndependentVotingMemberCnt
Family Or Business Rln	0	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	0	DelegationOfMgmtDutiesInd
Change To Org Documents	0	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	Yes (1)	MembersOrStockholdersInd
Election Of Board Members	Yes (1)	ElectionOfBoardMembersInd
Decisions Subject To Approva	0	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (1)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (1)	MinutesOfCommitteesInd
Officer Mailing Address	0	OfficerMailingAddressInd
Local Chapters	Yes (1)	LocalChaptersInd
Policies Reference Chapters	Yes (1)	PoliciesReferenceChaptersInd
Form990 Provided To Gvrn Body	Yes (1)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (1)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (1)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (1)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (1)	WhistleblowerPolicyInd
Document Retention Policy	Yes (1)	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (1)	CompensationProcessCEOInd
Compensation Process Other	Yes (1)	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	IN	StatesWhereCopyOfReturnIsFldCd
Other Website	Yes (X)	OtherWebsiteInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	THE ORGANIZATION	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	3178723275	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	695 PRO-MED LANE SUITE 300	AddressLine1Txt
City	CARMEL	CityNm
State Abbreviation	IN	StateAbbreviationCd
ZIP	460325323	ZIPCd

Field	Value	IRS element (for citing)
Info In Schedule O Part VII	Yes (X)	InfoInScheduleOPartVIIInd

Form990 Part VII Section A Form990PartVIISectionAGrp (10 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
SARA SEELY CHACON
NATIONAL PRESIDENT	15.00	Yes (X)	Yes (X)	$0	$0	$0
ANN O'CONNELL ADAMS
VP FOR ALUMNAE	15.00	Yes (X)	Yes (X)	$0	$0	$0
MALANA HARTZOG SALYER
VP FOR COLLEGIATE CHAPTERS	15.00	Yes (X)	Yes (X)	$0	$0	$0
MARY ELLEN EVANS ELKINS
VP FOR MEMBERSHIP	15.00	Yes (X)	Yes (X)	$0	$0	$0
MEAGHAN MILLER THUL
VP FOR EXTENSION	15.00	Yes (X)	Yes (X)	$0	$0	$0
CAROL BETH LAND IVORY
VP FOR PROGRAMMING	15.00	Yes (X)	Yes (X)	$0	$0	$0
KELLIE BRAY
VP FOR COMMUNICATION	15.00	Yes (X)	Yes (X)	$0	$0	$0
REBECCA BAYNARD PATEL
VP FOR FINANCE	15.00	Yes (X)	Yes (X)	$0	$0	$0
JORDAN BENTLAGE
EXECUTIVE DIRECTOR	40.00		Yes (X)	$90,969	$0	$8,966
PENNY NASH
DIRECTOR OF FINANCE 6/17-1/18	40.00		Yes (X)	$70,859	$0	$8,255

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$161,828	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$17,221	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	0	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	0	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (5 entries)

Address Line1ContractorAddress/USAddress/AddressLine1Txt	CityContractorAddress/USAddress/CityNm	State AbbreviationContractorAddress/USAddress/StateAbbreviationCd	ZIPContractorAddress/USAddress/ZIPCd	ServicesServicesDesc	CompensationCompensationAmt
HYATT REGENCY DFW
PO BOX 205303	DALLAS	TX	753205303	MEALS AND LODGING FOR RLC AND VOLUNTEER	$258,828
HERFF JONES
PO BOX 99292	CHICAGO	IL	60693	MERCHANDISE	$234,972
MARRIOTT BUSINESS SERVICES
PO BOX 402642	ATLANTA	GA	30384	MEALS AND LODGING FOR RLC	$228,477
CHICAGO MARRIOTT O'HARE
8535 W HIGGINS RD	CHICAGO	IL	60631	MEALS AND LODGING FOR RLC	$164,392
ATLANTA AIRPORT MARRIOTT
411 BEST RD	ATLANTA	GA	30337	MEALS AND LODGING FOR RLC	$114,238

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	5	CntrctRcvdGreaterThan100KCnt
All Other Contributions	$190,000	AllOtherContributionsAmt
Total Contributions	$190,000	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (5 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
MEMBERSHIP DUES	900099	$2,074,863	$2,074,863
CONVENTION AND CONFERENCES	900099	$788,814	$788,814
LIABILITY INSURANCE	900099	$465,295	$465,295
COMMUNICATION FEES	900099	$392,868	$392,868
PUBLICATIONS	900099	$194,115	$194,115

Total Oth Program Service Rev TotalOthProgramServiceRevGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$176,999	TotalRevenueColumnAmt
Related Or Exempt Func Income	$176,999	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$4,092,954	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$56,025	TotalRevenueColumnAmt
Unrelated Business Revenue	$56,025	UnrelatedBusinessRevenueAmt

Royalties Revenue RoyaltiesRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$245,224	TotalRevenueColumnAmt
Unrelated Business Revenue	$245,224	UnrelatedBusinessRevenueAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Securities	$1,685,425	SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Securities	$1,638,823	SecuritiesAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	$46,602	SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$46,602	TotalRevenueColumnAmt
Unrelated Business Revenue	$46,602	UnrelatedBusinessRevenueAmt

Field	Value	IRS element (for citing)
Gross Sales Of Inventory	$534,826	GrossSalesOfInventoryAmt
Cost Of Goods Sold	$306,424	CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$228,402	TotalRevenueColumnAmt
Related Or Exempt Func Income	$228,402	RelatedOrExemptFuncIncomeAmt

Other Revenue Misc OtherRevenueMiscGrp

Field	Value	IRS element (for citing)
Desc	ADVERTISING	Desc
Business	900099	BusinessCd
Total Revenue Column	$3,770	TotalRevenueColumnAmt
Unrelated Business Revenue	$3,770	UnrelatedBusinessRevenueAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$3,770	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$4,862,977	TotalRevenueColumnAmt
Related Or Exempt Func Income	$4,321,356	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$351,621	UnrelatedBusinessRevenueAmt
Exclusion	$0	ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

Field	Value	IRS element (for citing)
Total	$29,750	TotalAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$162,008	TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$1,311,122	TotalAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$19,405	TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$172,987	TotalAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$135,555	TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$2,693	TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$87,055	TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

Field	Value	IRS element (for citing)
Total	$20,552	TotalAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$38,305	TotalAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$152,214	TotalAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$66,087	TotalAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$90,720	TotalAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$758,620	TotalAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$339,055	TotalAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$39,921	TotalAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$276,928	TotalAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt
COLLEGIATE EXPENSES	$346,730
TRIANGLE EXPENSES	$80,659
EXPANSION EXPENSES	$71,250
NATIONAL PRESIDENT EXPE	$56,181

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$127,167	TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$4,384,964	TotalAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$1,731,742	BOYAmt
EOY	$2,269,978	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$319,582	BOYAmt
EOY	$235,373	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$193,153	BOYAmt
EOY	$163,401	EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

Field	Value	IRS element (for citing)
BOY	$55,225	BOYAmt
EOY	$64,974	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$288,760	BOYAmt
EOY	$759,791	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$628,886	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$528,641	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$135,881	BOYAmt
EOY	$100,245	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$2,651,533	BOYAmt
EOY	$2,488,913	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$4,409,431	BOYAmt
EOY	$4,278,039	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$9,785,307	BOYAmt
EOY	$10,360,714	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$337,773	BOYAmt
EOY	$200,629	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$172,732	BOYAmt
EOY	$715,609	EOYAmt

Escrow Account Liability EscrowAccountLiabilityGrp

Field	Value	IRS element (for citing)
BOY	$4,409,431	BOYAmt
EOY	$4,278,039	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$292,737	BOYAmt
EOY	$39,536	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$5,212,673	BOYAmt
EOY	$5,233,813	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows SFAS117	Yes (X)	OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$4,572,634	BOYAmt
EOY	$5,126,901	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$4,572,634	BOYAmt
EOY	$5,126,901	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$9,785,307	BOYAmt
EOY	$10,360,714	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$478,013	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	$76,254	NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Info In Schedule O Part XII	Yes (X)	InfoInScheduleOPartXIIInd
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	0	AccountantCompileOrReviewInd
FS Audited	Yes (1)	FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

Field	Value	IRS element (for citing)
Separate Basis Fincl Stmt	Yes (X)	SeparateBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	Yes (1)	AuditCommitteeInd
Federal Grant Audit Required	0	FederalGrantAuditRequiredInd

Schedule B IRS990ScheduleB

Schedule D IRS990ScheduleD

Field	Value	IRS element (for citing)
Agent Trustee Etc	0	AgentTrusteeEtcInd
Incl Escrow Custodial Acct Liab	Yes (1)	InclEscrowCustodialAcctLiabInd
Explanation Provided	Yes (X)	ExplanationProvidedInd

Leasehold Improvements LeaseholdImprovementsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$67,566	OtherCostOrOtherBasisAmt
Depreciation	$24,397	DepreciationAmt
Book Value	$43,169	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$561,320	OtherCostOrOtherBasisAmt
Depreciation	$504,244	DepreciationAmt
Book Value	$57,076	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$100,245	TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp

Field	Value	IRS element (for citing)
Desc	FUNDS HELD FOR CHAPTERS	Desc
Book Value	$4,278,039	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Other Assets	$4,278,039	TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

Field	Value	IRS element (for citing)
Desc	FUNDS HELD FOR CHAPTERS	Desc
Amt	$39,536	Amt

Field	Value	IRS element (for citing)
Total Liability	$39,536	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$5,225,103	TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst	$76,254	NetUnrealizedGainsInvstAmt
Other Revenue	$306,424	OtherRevenueAmt
Revenue Not Reported	$382,678	RevenueNotReportedAmt
Revenue Subtotal	$4,842,425	RevenueSubtotalAmt
Investment Expenses Not Incld	$20,552	InvestmentExpensesNotIncldAmt
Revenue Not Reported Fincl Stmt	$20,552	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$4,862,977	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$4,670,836	TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included	$306,424	OtherExpensesIncludedAmt
Expenses Not Reported	$306,424	ExpensesNotReportedAmt
Expenses Subtotal	$4,364,412	ExpensesSubtotalAmt
Investment Expenses Not Incld2	$20,552	InvestmentExpensesNotIncld2Amt
Expenses Not Rpt Fincl Stmt	$20,552	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$4,384,964	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
PART IV, LINE 2B:	THE ORGANIZATION MAINTAINS A CENTRAL CHECKING ACCOUNT AS WELL AS A TRUST ACCOUNT FOR ALL CHAPTER FUNDS. THE RESPONSIBILITY OF THE RECEIPT AND DISBURSEMENT OF THOSE FUNDS LIES SOLELY WITH THE INDIVIDUAL CHAPTERS.
PART X, LINE 2:	THE SORORITY IS A NOT-FOR-PROFIT CORPORATION THAT IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(7) OF THE INTERNAL REVENUE CODE AND SIMILAR STATE LAWS. 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 FOR CHARITABLE AND EDUCATIONAL PURPOSES. INCOME THAT IS PROPERLY SET ASIDE MUST BE USED FOR THE QUALIFYING PURPOSES AS OUTLINED IN THE SET ASIDE RESOLUTION. THE OUTSTANDING BALANCE OF FUNDS SET ASIDE AS OF MAY 31, 2018 AND 2017 WAS $571,243 AND $596,980, RESPECTIVELY. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE SORORITY AND RECOGNIZE A TAX LIABILITY IF THE SORORITY 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 SORORITY, AND HAS CONCLUDED THAT AS OF MAY 31, 2018 AND 2017, 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 SORORITY HAS FILED ITS FEDERAL AND STATE INCOME TAX RETURNS FOR PERIODS THROUGH MAY 31, 2017 AND IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS. HOWEVER, AS OF THE DATE THE FINANCIALS WERE AVAILABLE TO BE ISSUED, THERE WERE NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. 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:	COST OF GOODS SOLD 306,424.
PART XII, LINE 2D - OTHER ADJUSTMENTS:	COST OF GOODS SOLD 306,424.

Schedule I IRS990ScheduleI

Field	Value	IRS element (for citing)
Grant Records Maintained	0	GrantRecordsMaintainedInd

Recipient Table RecipientTable

Recipient Business Name RecipientBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	NATIONAL PANHELLENIC CONFERENCE FOUNDATION	BusinessNameLine1Txt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	3901 W 86TH STREET STE 398	AddressLine1Txt
City	INDIANAPOLIS	CityNm
State Abbreviation	IN	StateAbbreviationCd
ZIP	46268	ZIPCd

Field	Value	IRS element (for citing)
Recipient EIN	351960621	RecipientEIN
IRC Section	501(C)(3)	IRCSectionDesc
Cash Grant	$20,000	CashGrantAmt
Purpose Of Grant	SCHOLARSHIP FUND	PurposeOfGrantTxt

Field	Value	IRS element (for citing)
Total501c3 Org	1	Total501c3OrgCnt
Total Other Org	0	TotalOtherOrgCnt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (9 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART V, LINE 2A:	THE ORGANIZATION UTILIZES TILSON, A PROFESSIONAL EMPLOYER ORGANIZATION (PEO), AS A CO-EMPLOYER RELATIONSHIP. ALL EMPLOYEE AND EMPLOYER TAX FILINGS ARE ISSUED BY TILSON.
FORM 990, PART VI, SECTION A, LINE 6	SIGMA KAPPA SORORITY HAS COLLEGIATE AND ALUMNAE MEMBERS. MOST MEMBERS ARE ASKED TO JOIN THROUGH A MUTUAL SELECTION PROCESS BY COLLEGIATE CHAPTERS OF THE ORGANIZATION. SOME MEMBERS ARE ASKED TO JOIN THROUGH A MUTUAL SELECTION PROCESS AFTER GRADUATION FROM COLLEGE.
FORM 990, PART VI, SECTION A, LINE 7A	ALL MEMBERS OF THE GOVERNING BODY ARE ELECTED BY DELEGATES TO THE BIENNIAL CONVENTION OF THE ORGANIZATION. DELEGATES ARE MEMBERS ELECTED BY COLLEGIATE AND ALUMNAE CHAPTERS TO REPRESENT THOSE CHAPTERS OR ARE APPOINTED NATIONAL OFFICER MEMBERS OF THE ORGANIZATION.
FORM 990, PART VI, SECTION B, LINE 11B	A COPY OF THE FORM 990 IS PROVIDED TO THE NATIONAL COUNCIL, THE AUDIT COMMITTEE AND THE EXECUTIVE DIRECTOR. ALL INDIVIDUALS REVIEW THE FORM 990 AND PROVIDE COMMENT PRIOR TO THE FILING OF THE RETURN.
FORM 990, PART VI, SECTION B, LINE 12C	ANNUAL CONFLICT OF INTEREST DISCLOSURES ARE MONITORED BY THE ANNUAL CONFLICT OF INTEREST POLICIES SIGNED BY THE EMPLOYEES AND NATIONAL COUNCIL.
FORM 990, PART VI, SECTION B, LINE 15	THE NATIONAL COUNCIL REVIEWS THE COMPENSATION OF THE EXECUTIVE DIRECTOR ON AN ANNUAL BASIS AND APPROVES INCREASES, WHEN WARRANTED BY PERFORMANCE, BASED GENERALLY ON COST-OF-LIVING ADJUSTMENTS.
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 REQUEST.
FORM 990, PART VII, SECTION A	THE DIRECTOR OF FINANCE POSITION WAS VACANT FROM JANUARY 2018 THROUGH THE END OF THE FISCAL YEAR.
FORM 990, PART XII, LINE 2C:	THE ORGANIZATION HAS AN AUDIT COMMITTEE THAT IS APPOINTED BY THE NATIONAL COUNCIL. THIS COMMITTEE IS RESPONSIBLE FOR OVERSIGHT OF THE AUDIT AS WELL AS SELECTING AN INDEPENDENT ACCOUNTANT.