2015-04-02T10:01:11-05:00 2014-06-30 351178661 BLUE & CO LLC 12800 N MERIDIAN STREET SUITE 400 CARMEL IN 46032 990 2013-07-01 846035598 THE DELTA SIGMA PHI FOUNDATION DELT 3176341899 2960 N MERIDIAN STREET PO BOX 88507 INDIANAPOLIS IN 46208 PATRICK JESSEE CEO 3176341899 2015-03-25 1 ANGELA N CRAWFORD P00573197 3178488920 2015-03-25 2013 2016-02-25 16:41:14Z PATRICK JESSEE 2960 N MERIDIAN STREET PO BOX 88507 INDIANAPOLIS IN 46208 1178716 0 X WWW.DELTASIG.ORG X 1954 IN TO PROMOTE EDUCATIONAL AND CHARITABLE PURPOSES BY PROVIDING SCHOLARSHIPS, STUDENT AID AND ASSISTANCE TO NEEDY AND DESERVING STUDENTS AND BY THE DEVELOPMENT OF EDUCATIONAL WORK IN THE CHAPTERS OF DELTA SIGMA PHI FRATERNITY. 10 10 0 12 0 0 378164 974917 52500 52500 112779 151299 198 0 543641 1178716 562483 367942 0 0 169758 250640 195000 20768 279613 300990 297723 1228231 937073 -684590 241643 7587436 8231107 361309 279394 7226127 7951713 TO PROMOTE EDUCATIONAL AND CHARITABLE PURPOSES BY PROVIDING SCHOLARSHIPS, STUDENT AID AND ASSISTANCE TO NEEDY AND DESERVING STUDENTS AND BY THE DEVELOPMENT OF EDUCATIONAL WORK IN THE CHAPTERS OF DELTA SIGMA PHI FRATERNITY. 0 0 367942 367942 SCHOLARSHIPS AND GRANTS TO DELTA SIGMA PHI FRATERNITY AND OTHER LOCAL CHAPTERS. 52500 RENTAL OF OFFICE SPACE TO AFFILIATED ORGANIZATIONS 367942 1 1 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 2 0 1 0 0 0 0 0 0 0 0 0 0 0 X 10 10 0 0 0 0 0 1 1 1 1 0 0 1 1 0 1 1 1 0 0 0 IN X X PATRICK JESSEE 3176341899 2960 N MERIDIAN STREET PO BOX 88507 INDIANAPOLIS IN 46208 X X STAN MCLEMORE JR SECRETARY/TREASURER 2.00 X 0 0 0 JONATHAN MONFORT BOARD MEMBER 2.00 X X 0 0 0 ALLEN FORE PAST PRESIDENT 2.00 X 0 0 0 JAMES LARSON BOARD MEMBER 2.00 X 0 0 0 THOMAS CYCYOTA BOARD MEMBER 2.00 X 0 0 0 MICHAEL HOFFMAN PRESIDENT 2.00 X X 0 0 0 MICHAEL SILVAGGI BOARD MEMBER 2.00 X 0 0 0 MICHAEL PETRIK BOARD MEMBER 2.00 X 0 0 0 SCOTT WILEY BOARD MEMBER 2.00 X 0 0 0 BRADLEY SULLIVAN VICE PRESIDENT 2.00 X X 0 0 0 PATRICK JESSEE CEO 25.00 X 0 0 0 NATHAN WIGHT CHIEF ADVANCEMENT OFFICER 40.00 X 0 0 0 0 0 0 0 0 0 0 0 974917 86797 974917 RENTAL INCOME 531110 52500 52500 52500 151299 151299 1178716 52500 0 151299 367942 367942 230117 95406 134711 1808 1808 10461 10461 8254 8254 2095 2095 18145 18145 20768 20768 24916 24916 39247 24109 15138 20307 18632 1675 41648 2992 38656 1264 1264 33943 33943 18757 18757 FRATERNITY SERVICES 40964 40964 ALUMNI DEVELOPMENT 29517 29517 DONOR RECOGNITION 15822 15822 RESEARCH 4000 4000 7098 6529 569 937073 367942 289518 279613 109435 168343 4618721 4733665 744732 973583 866 866 6003 1060 823076 511364 345655 311712 890229 1096549 871795 945329 7587436 8231107 1114 2345 16434 0 343761 277049 361309 279394 X -950135 -930851 6408715 7069871 1767547 1812693 7226127 7951713 7587436 8231107 X 241643 385548 98395 X X 0 1 X 1 0 X 454268 720302 1138699 378164 974917 3666350 52500 52500 52500 52500 52500 262500 506768 772802 1191199 430664 1027417 3928850 16524 15000 3364 31416 29462 95766 0 16524 15000 3364 31416 29462 95766 3833084 26218 48721 79972 112779 151299 418989 26218 48721 79972 112779 151299 418989 81377 65450 23977 25248 55116 251168 614363 886973 1295148 568691 1233832 4599007 0.83350 0.81610 0.09110 0.08960 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 5925950 31248 297157 115197 6139158 5741671 35963 211459 63143 5925950 5577875 189271 30496 60142 -4171 5741671 5513288 83948 70865 84876 5350 5577875 1263251 4335766 -27123 46527 12079 5513288 0.23760 0.76240 0 0 150000 150000 395000 283083 111917 273506 224154 49352 4570 4127 443 311712 ANTIQUES 12065 INTEREST IN CHARITABLE LEAD TRUST 56090 BENEFICIAL INTEREST REMAINDER TRUST 320418 CASH SURRENDER VALUE LIFE INSURANCE 494702 CHARITABLE GIFT ANNUITY CONTRACTS 62054 945329 DUE TO DELTA SIGMA PHI FRATERNITY 214995 CHARITABLE GIFT ANNUITY PAYABLE 62054 277049 X 1691506 385548 28847 98395 512790 1178716 0 1178716 965920 28847 28847 937073 0 937073 PART V, LINE 4: THE ENDOWMENT FUND HAS BEEN ESTABLISHED TO SUPPORT SCHOLARSHIPS, GRANTS AND AWARDS THROUGH INVESTMENT EARNINGS. PART X, LINE 2: EXPLANATION: INCOME TAX STATUS: THE FOUNDATION IS ORGANIZED AS A NOT-FOR-PROFIT CORPORATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND RELATED STATE LAWS. AS SUCH, THE FOUNDATION IS GENERALLY EXEMPT FROM INCOME TAXES. HOWEVER, THE FOUNDATION IS REQUIRED TO FILE FEDERAL FORM 990 - RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX AND A CORRESPONDING STATE RETURN, WHICH ARE INFORMATIONAL RETURNS ONLY. THE FOUNDATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS. HOWEVER, AS OF THE DATE THE FINANCIAL STATEMENTS WERE AVAILABLE TO BE ISSUED, THERE WERE NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE FOUNDATION AND RECOGNIZE A TAX LIABILITY IF THE FOUNDATION 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 FOUNDATION, AND HAS CONCLUDED THAT AS OF JUNE 30, 2014 AND 2013, 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. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN VALUE OF SPLIT-INTEREST AGREEMENTS 65,679. INCREASE IN CSV LIFE INSURANCE 32,716. X X X X 1 RUFFALO CODY 65 KIRKWOOD NORTH ROAD SW CEDAR RAPIDS IA 52404 MAJOR GIFT FUNDRAISING 0 7852 17949 -10097 7852 17949 -10097 DE ID IN IA MT NE NH NV SD TX VT WY 1 BETA BETA ALUMNI CORPORATION BOARD OF DELTA SIGMA PHI PO BOX 15177 ST LOUIS MO 63110 742317469 501(C)(7) 24618 SCHOLARSHIPS BETA MU ALUMNI CHAPTER OF DELTA SIGMA PHI 3444 DIXIANA DRIVE LEXINGTON KY 36201 611235852 501(C)(7) 13750 PURCHASE OF EDUCATIONAL PORTION OF HOUSE DELTA SIGMA PHI FRATERNITY 2960 N MERIDIAN STREET PO BOX 88507 INDIANAPOLIS IN 46208 840405009 501(C)(7) 130435 SCHOLARSHIPS THE DELTA SIGMA PHI ALUMNI CORPORATION OF TUSCALOOSA AL 1500 WILMER AVE ANNISTON AL 36201 742317540 501(C)(7) 10000 SCHOLARSHIPS DELTA EPSILON ACB OF DELTA SIGMA PHI 215 W 8TH ST ROLLA MO 65401 262648250 501(C)(7) 56580 EDUCATIONAL HOUSE GRANT AND SCHOLARSHIPS PART I, LINE 2: A WRITTEN REQUEST MUST BE SUBMITTED ALONG WITH RECEIPTS TO PROVIDE PROOF OF EXPENSES. GRANT REQUESTS FOR SCHOLARSHIPS MUST INCLUDE SCHOLARSHIP APPLICATIONS AND COLLEGE TRANSCRIPTS. X 6 86797 FMV 0 1 1 PART I, LINE 32B: THIRD PARTY INVESTMENT BROKER PROCESSES STOCK DONATIONS. FORM 990, PART VI, SECTION A, LINE 7A THE DELTA SIGMA PHI FRATERNITY GRAND COUNCIL IS CHARGED WITH ELECTING TRUSTEES WHO MEET THE QUALIFICATIONS AS OUTLINED IN THE DELTA SIGMA PHI FOUNDATION'S BY-LAWS. FORM 990, PART VI, SECTION A, LINE 7B PER THE DELTA SIGMA PHI FOUNDATION BY-LAWS, THE BY-LAWS MAY BE AMENDED AT ANY TIME BY VOTE OF A MAJORITY OF THE BOARD, AND WITH THE APPROVAL OF A MAJORITY OF THE GRAND COUNCIL OF THE DELTA SIGMA PHI FRATERNITY, PROVIDED THAT NO SUCH AMENDMENT SHALL BE CONTRARY TO THE PROVISIONS OF THE ARTICLES OF INCORPORATION. FORM 990, PART VI, SECTION B, LINE 11 THE FORM 990 WAS PROVIDED TO THE CHAIRMAN OF THE AUDIT COMMITTEE FOR REVIEW AND APPROVAL. ONCE THE CHAIRMAN APPROVES THE FORM 990, IT IS FORWARDED TO ALL OTHER MEMBERS OF THE GOVERNING BODY PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY WAS ADOPTED IN 2006. BEGINNING IN 2010 ALL TRUSTEES ARE REQUIRED TO AFFIRM THEIR COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY ON AN ANNUAL BASIS. 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 WRITTEN OR VERBAL REQUEST. FORM 990, PART VII THE CEO AND CHIEF ADVANCEMENT OFFICER ARE COMPENSATED BY AN AFFILATED, BUT UNRELATED, ENTITY. FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF SPLIT-INTEREST AGREEMENTS 65,679. INCREASE IN CSV LIFE INSURANCE 32,716. FORM 990, PART XI, LINE 2C: THE ORGANIZATION HAS AN AUDIT COMMITTEE THAT ASSUMES RESPONSIBILITY FOR THE OVERSIGHT OF THE AUDIT AND THE SELECTION OF AN INDEPENDENT ACCOUNTANT. THIS PROCESS HAS NOT CHANGED FROM PRIOR YEARS.