ZETA RHO CHAPTER OF THETA CHI FRATERNITY: Form 990, tax year 2015

View the entire original 990 at ProPublica ↗

Organization
ZETA RHO CHAPTER OF THETA CHI FRATERNITY (EIN 27-4575400)
Tax period
2015-07-01 to 2016-06-30
Filed
2017-02-11
IRS object ID
201720429349300132
Schema version
2015v3.0
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)
Return2017-02-11T12:16:37-06:00ReturnTs
Tax Period End2016-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN581374304PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1ROBINSON GRIMES & COMPANY PCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 4299AddressLine1Txt
CityCOLUMBUSCityNm
State AbbreviationGAStateAbbreviationCd
ZIP31914ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2015-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN274575400EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1THETA CHI FRATERNITY - ZETA RHO CHAPTERBusinessNameLine1Txt
Business Name Line2UNIVERSITY OF KENTUCKYBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlTHETBusinessNameControlTxt
Phone4232434848PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1575 PATTERSON OFFICE TOWER BOX 0027AddressLine1Txt
CityLEXINGTONCityNm
State AbbreviationKYStateAbbreviationCd
ZIP40506ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonRYAN SMITHPersonNm
Person TitleTREASURERPersonTitleTxt
Phone4232434848PhoneNum
Signature2017-02-09SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonKRISTINE P BRAXTON CPAPreparerPersonNm
PTINP00014241PTIN
Phone7063245435PhoneNum
FieldValueIRS element (for citing)
Tax2015TaxYr
Build TS2021-01-29 14:40:06ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerRYAN SMITHPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1575 PATTERSON OFFICE TOWER BOX 0027AddressLine1Txt
CityLEXINGTONCityNm
State AbbreviationKYStateAbbreviationCd
ZIP40506ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$286,410GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website AddressKENTUCKYTHETACHI.COMWebsiteAddressTxt
Type Of Organization OtherYes (X)TypeOfOrganizationOtherInd
Other Organization DscFRATERNITYOtherOrganizationDsc
Formation2010FormationYr
Legal Domicile StateKYLegalDomicileStateCd
Activity Or MissionLOCAL CHAPTER OF A NATIONAL COLLEGIATE SOCIAL FRATERNITY FOR THE PURPOSE OF PROVIDING MEALS, HOUSING AND SOCIAL PROGRAMS FOR THE LOCAL FRATERNITY MEMBERS.ActivityOrMissionDesc
Voting Members Governing Body146VotingMembersGoverningBodyCnt
Voting Members Independent146VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers18TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$0PYContributionsGrantsAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$175,479PYProgramServiceRevenueAmt
CY Program Service Revenue$271,410CYProgramServiceRevenueAmt
PY Investment Income$0PYInvestmentIncomeAmt
CY Investment Income$0CYInvestmentIncomeAmt
PY Other Revenue$0PYOtherRevenueAmt
CY Other Revenue$11,245CYOtherRevenueAmt
PY Total Revenue$175,479PYTotalRevenueAmt
CY Total Revenue$282,655CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$16,500CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$0PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$179,885PYOtherExpensesAmt
CY Other Expenses$265,662CYOtherExpensesAmt
PY Total Expenses$179,885PYTotalExpensesAmt
CY Total Expenses$282,162CYTotalExpensesAmt
PY Revenues Less Expenses-$4,406PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$493CYRevenuesLessExpensesAmt
Total Assets BOY$2,138TotalAssetsBOYAmt
Total Assets EOY$2,631TotalAssetsEOYAmt
Total Liabilities BOY$0TotalLiabilitiesBOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$2,138NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$2,631NetAssetsOrFundBalancesEOYAmt
MissionLOCAL CHAPTER OF A NATIONAL COLLEGIATE SOCIAL FRATERNITY FOR THE PURPOSE OF PROVIDING MEALS & HOUSING, AS WELL AS EDUCATIONAL, CHARITABLE AND SOCIAL PROGRAMS FOR THE FRATERNITY MEMBERS.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$282,162ExpenseAmt
DescPROVIDED HOUSING AND SOCIAL PROGRAMS FOR THE LOCAL SOCIAL FRATERNITY MEMBERS - TOTAL OF 146 MEMBERS FOR THE YEAR.Desc
Total Program Service Expenses$282,162TotalProgramServiceExpensesAmt
Described In Section501c30DescribedInSection501c3Ind
Schedule B Required0ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Temp Or Permanent Endowments0TempOrPermanentEndowmentsInd
Report Land Building Equipment0ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other Liabilities0ReportOtherLiabilitiesInd
Include FIN48 Footnote0IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt0IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To OrganizationsYes (1)GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J Required0ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With Officer Ent0BusinessRlnWithOfficerEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related Entity0RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee0EmployeeCnt
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Initiation Fees And Cap Contri$0InitiationFeesAndCapContriAmt
Gross Receipts For Public Use$0GrossReceiptsForPublicUseAmt
Indoor Tanning Services0IndoorTanningServicesInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members146GoverningBodyVotingMembersCnt
Independent Voting Member146IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc0RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEO0CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
Other WebsiteYes (X)OtherWebsiteInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonRYAN SMITHPersonNm
Phone4232434848PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1224 UNIVERSITY AVEAddressLine1Txt
CityLEXINGTONCityNm
State AbbreviationKYStateAbbreviationCd
ZIP40503ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (17 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
ANDREW WITWORTH
ALUMNI RELATIONS CHAIRMAN1.00Yes (X)$0$0$0
LEWIS BERGER
ALUMNI RELATIONS CHAIRMAN1.00Yes (X)$0$0$0
AARON CHAFFEE
CHAPLAIN1.00Yes (X)$0$0$0
EVAN CHRISTODOULOU
FIRST GUARD1.00Yes (X)$0$0$0
JOSEPH DAVIS
HISTORIAN1.00Yes (X)$0$0$0
CORBIN JAMESON
HOUSE MANAGER1.00Yes (X)$0$0$0
JONATHAN SWAIDNER
MARSHAL1.00Yes (X)$0$0$0
BLANE HORNUNG
PRESIDENT1.00Yes (X)$0$0$0
JOSEPH SCAGGS
RISK MANAGEMENT CHAIRMAN1.00Yes (X)$0$0$0
MATTHEW CERVONI
SCHOLARSHIP CHAIRMAN1.00Yes (X)$0$0$0
KAGEN BUTLER
SECOND GUARD1.00Yes (X)$0$0$0
WILLIAM DONOVAN
SECRETARY1.00Yes (X)$0$0$0
LUKE HAGEWOOD
SOCIAL CHAIRMAN1.00Yes (X)$0$0$0
RYAN SMITH
TREASURER1.00Yes (X)$0$0$0
SEAN MCCARTHY
VICE PRESIDENT OF HEALTH AND SAFETY1.00Yes (X)$0$0$0
ERIC BAXTER
VICE PRESIDENT OF RECRUITMENT1.00Yes (X)$0$0$0
SPENCER WATSON
VICE PRESIDENT1.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescMEMBERSHIP DUESDesc
Business611310BusinessCd
Total Revenue Column$271,410TotalRevenueColumnAmt
Related Or Exempt Func Income$271,410RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$271,410TotalProgramServiceRevenueAmt
Fundraising Gross Income$15,000FundraisingGrossIncomeAmt
Fundraising Direct Expenses$3,755FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column$11,245TotalRevenueColumnAmt
Exclusion$11,245ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$282,655TotalRevenueColumnAmt
Related Or Exempt Func Income$271,410RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$11,245ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$16,500TotalAmt
Program Services$16,500ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$13,618TotalAmt
Program Services$13,618ProgramServicesAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$56,996TotalAmt
Program Services$56,996ProgramServicesAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$8,106TotalAmt
Program Services$8,106ProgramServicesAmt

Other Expenses OtherExpensesGrp (3 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmt
OTHER/GENERAL OPERATING$143,336$143,336
OTHER - CHAPTER DUES$37,710$37,710
OTHER - CHAPTER OPERATI$5,896$5,896

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$282,162TotalAmt
Program Services$282,162ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$2,138BOYAmt
EOY$2,631EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$2,138BOYAmt
EOY$2,631EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow SFAS117Yes (X)OrgDoesNotFollowSFAS117Ind

Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
BOY$2,138BOYAmt
EOY$2,631EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$2,138BOYAmt
EOY$2,631EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$2,138BOYAmt
EOY$2,631EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$493ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS Audited0FSAuditedInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records Maintained0GrantRecordsMaintainedInd

Recipient Table RecipientTable

Recipient Business Name RecipientBusinessName

FieldValueIRS element (for citing)
Business Name Line1USOBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 96860AddressLine1Txt
CityWASHNGTONCityNm
State AbbreviationDCStateAbbreviationCd
ZIP20077ZIPCd
FieldValueIRS element (for citing)
Cash Grant$15,000CashGrantAmt
Purpose Of GrantDONATIONPurposeOfGrantTxt
FieldValueIRS element (for citing)
Total Other Org1TotalOtherOrgCnt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION B, LINE 11THE ORGANIZATION'S FORM 990 IS PREPARED BY A CERTIFIED PUBLIC ACCOUNTANT EXPERIENCED IN THE AREA OF NON-PROFIT TAXATION. THE BOARD MAKES A CURSORY REVIEW OF THE RETURN TO MAKE SURE NO MATERIAL OMISSIONS OR MISSTATEMENTS ARE MADE ON THE RETURN BEFORE IT IS FILED. ONCE APPROVED, THE RETURN IS SIGNED BY AN AUTHORIZED AGENT AND FILED.
FORM 990, PART VI, SECTION C, LINE 19UPON REQUEST, WITHIN ONE WEEK OF REQUEST.

Reasonable Cause Explanation ReasonableCauseExplanation

FieldValueIRS element (for citing)
ExplanationTHE ORGANIZATION'S OFFICERS ARE COMPRISED OF COLLEGE STUDENTS WHO SERVE IN THEIR CAPACITY AS OFFICERS ON A VOLUNTEER BASIS AND RECEIVE NO COMPENSATION FOR THEIR POSITION AS OFFICER. THE ORGANIZATION HAS HAD TURNOVER AMONG THE VARIOUS OFFICER POSITIONS IN THE CURRENT YEAR AND THE 990 FILING RESPONSIBILITIES WERE NOT WELL COMMUNICATED TO THE NEW OFFICERS. AS SOON AS THE CURRENT OFFICERS REALIZED THAT THE 990 DUE DATE WAS MISSED ON 11/15/2016, THE OFFICERS IMMEDIATELY TOOK ACTION AND GATHERED THE INFORMATION NEEDED TO FILE A COMPLETE AND ACCURATE RETURN.THE ORGANIZATION HAS A HISTORY OF FILING THE 990 ON A TIMELY BASIS WITH THE EXCEPTION OF THIS 990 FOR THE CURRENT YEAR-ENDING 6/30/2016.BASED ON THE REASONS STATED ABOVE, WE ASK THAT YOU PLEASE WAIVE THE LATE FILING PENALTY. YOUR CONSIDERATION IN THE MATTER WILL BE GREATLY APPRECIATED.ExplanationTxt

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