ALPHA CHI SIGMA FRATERNITY NATL OFFICE: Form 990, tax year 2014

View the entire original 990 at ProPublica ↗

Organization
ALPHA CHI SIGMA FRATERNITY NATL OFFICE (EIN 35-0141910)
Tax period
2014-01-01 to 2014-12-31
Filed
2015-05-11
IRS object ID
201521319349300407
Schema version
2014v5.0
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)
Return2015-05-11T07:22:47-05:00ReturnTs
Tax Period End2014-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN310905417PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1VONLEHMAN & COMPANY INCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line18250 WOODFIELD CROSSING BLVD SUITEAddressLine1Txt
Address Line2300AddressLine2Txt
CityINDIANAPOLISCityNm
State AbbreviationINStateAbbreviationCd
ZIP46240ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2014-01-01TaxPeriodBeginDt

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 NO BAddressLine1Txt
CityINDIANAPOLISCityNm
State AbbreviationINStateAbbreviationCd
ZIP46220ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonDR PATRICK J JOHANNSPersonNm
Person TitleSECRETARY/TREASURERPersonTitleTxt
Phone8002524369PhoneNum
Signature2015-05-06SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonMICHELLE SINERPreparerPersonNm
PTINP00050193PTIN
Phone3174690169PhoneNum
Preparation2015-04-27PreparationDt
FieldValueIRS element (for citing)
Tax2014TaxYr
Build TS2016-03-07 17:11:31ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerDR PATRICK J JOHANNSPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line16296 RUCKER ROAD NO BAddressLine1Txt
CityINDIANAPOLISCityNm
State AbbreviationINStateAbbreviationCd
ZIP46220ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$1,092,102GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Group Exemption0402GroupExemptionNum
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 Body5VotingMembersGoverningBodyCnt
Voting Members Independent5VotingMembersIndependentCnt
Total Employee5TotalEmployeeCnt
Total Volunteers24TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$110,864PYContributionsGrantsAmt
CY Contributions Grants$116,970CYContributionsGrantsAmt
PY Program Service Revenue$236,086PYProgramServiceRevenueAmt
CY Program Service Revenue$312,017CYProgramServiceRevenueAmt
PY Investment Income$70,082PYInvestmentIncomeAmt
CY Investment Income$215,990CYInvestmentIncomeAmt
PY Other Revenue$31,434PYOtherRevenueAmt
CY Other Revenue$26,907CYOtherRevenueAmt
PY Total Revenue$448,466PYTotalRevenueAmt
CY Total Revenue$671,884CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$105,187PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$122,534CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$32,445CYTotalFundraisingExpenseAmt
PY Other Expenses$240,692PYOtherExpensesAmt
CY Other Expenses$379,665CYOtherExpensesAmt
PY Total Expenses$345,879PYTotalExpensesAmt
CY Total Expenses$502,199CYTotalExpensesAmt
PY Revenues Less Expenses$102,587PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$169,685CYRevenuesLessExpensesAmt
Total Assets BOY$1,103,382TotalAssetsBOYAmt
Total Assets EOY$1,214,319TotalAssetsEOYAmt
Total Liabilities BOY$20,953TotalLiabilitiesBOYAmt
Total Liabilities EOY$19,159TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$1,082,429NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$1,195,160NetAssetsOrFundBalancesEOYAmt
MissionTO ORGANIZE, OPERATE AND FOSTER COLLEGIATE AND PROFESSIONAL CHAPTERS.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$364,056ExpenseAmt
Grant$0GrantAmt
Revenue$338,924RevenueAmt
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$364,056TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Temp Or Permanent Endowments0TempOrPermanentEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other Liabilities0ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
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 Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J Required0ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
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 EntityYes (1)RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document4IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee5EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Indoor Tanning Services0IndoorTanningServicesInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members5GoverningBodyVotingMembersCnt
Independent Voting Member5IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or StockholdersYes (1)MembersOrStockholdersInd
Election Of Board MembersYes (1)ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local ChaptersYes (1)LocalChaptersInd
Policies Reference ChaptersYes (1)PoliciesReferenceChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process OtherYes (1)CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldINStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1MARENA HUMPHRESSBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone8002524369PhoneNum

US Address USAddress

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

Form990 Part VII Section A Form990PartVIISectionAGrp (5 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
MARK EVANIAK
PRESIDENT1.000.00Yes (X)Yes (X)$0$0$0
DR JONATHAN E WENZEL
1ST VICE PRESIDENT1.000.00Yes (X)Yes (X)$0$0$0
HELEN M M WEBSTER
2ND VICE PRESIDENT1.000.00Yes (X)Yes (X)$0$0$0
DR KIP A NALLEY
3RD VICE PRESIDENT1.000.00Yes (X)Yes (X)$0$0$0
DR PATRICK J JOHANNS
SECRETARY/TREASURER6.000.00Yes (X)Yes (X)$8,600$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$8,600TotalReportableCompFromOrgAmt
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
All Other Contributions$116,970AllOtherContributionsAmt
Total Contributions$116,970TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
DUES & ASSESSMENTS900099$254,320$254,320
CONCLAVE & REGALIA900099$57,697$57,697
FieldValueIRS element (for citing)
Total Program Service Revenue$312,017TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$34,802TotalRevenueColumnAmt
Exclusion$34,802ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$444,506SecuritiesAmt
Other$150,000OtherAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$379,352SecuritiesAmt
Other$33,966OtherAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$65,154SecuritiesAmt
Other$116,034OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$181,188TotalRevenueColumnAmt
Exclusion$181,188ExclusionAmt
FieldValueIRS element (for citing)
Gross Sales Of Inventory$14,073GrossSalesOfInventoryAmt
Cost Of Goods Sold$6,900CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$7,173TotalRevenueColumnAmt
Related Or Exempt Func Income$7,173RelatedOrExemptFuncIncomeAmt

Other Revenue Misc OtherRevenueMiscGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
GEICO REVENUE900099$16,833$16,833
MISCELLANEOUS900099$2,901$2,901
FieldValueIRS element (for citing)
Other Revenue Total$19,734OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$671,884TotalRevenueColumnAmt
Related Or Exempt Func Income$338,924RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$215,990ExclusionAmt

Comp Disqual Persons CompDisqualPersonsGrp

FieldValueIRS element (for citing)
Total$8,600TotalAmt
Program Services$3,268ProgramServicesAmt
Management And General$5,332ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$103,019TotalAmt
Program Services$65,107ProgramServicesAmt
Management And General$34,846ManagementAndGeneralAmt
Fundraising$3,066FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$2,614TotalAmt
Program Services$1,591ProgramServicesAmt
Management And General$950ManagementAndGeneralAmt
Fundraising$73FundraisingAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$8,301TotalAmt
Program Services$5,257ProgramServicesAmt
Management And General$2,796ManagementAndGeneralAmt
Fundraising$248FundraisingAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$8,303TotalAmt
Management And General$8,303ManagementAndGeneralAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$26,720TotalAmt
Management And General$26,720ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$13,560TotalAmt
Program Services$13,560ProgramServicesAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$71,340TotalAmt
Program Services$67,188ProgramServicesAmt
Management And General$3,460ManagementAndGeneralAmt
Fundraising$692FundraisingAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$2,072TotalAmt
Program Services$2,072ProgramServicesAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$7,222TotalAmt
Program Services$2,568ProgramServicesAmt
Management And General$4,519ManagementAndGeneralAmt
Fundraising$135FundraisingAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$32,208TotalAmt
Program Services$32,208ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$10,788TotalAmt
Management And General$10,788ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$6,972TotalAmt
Program Services$5,299ProgramServicesAmt
Management And General$1,394ManagementAndGeneralAmt
Fundraising$279FundraisingAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmtFundraisingFundraisingAmt
CONCLAVE$115,039$115,039$0$0
SOLICITATIONS$27,909$0$0$27,909
GRATIS MERCHANDISE$16,936$16,936$0$0
EXPANSION$15,556$15,556$0$0

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$25,040TotalAmt
Program Services$18,407ProgramServicesAmt
Management And General$6,590ManagementAndGeneralAmt
Fundraising$43FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$502,199TotalAmt
Program Services$364,056ProgramServicesAmt
Management And General$105,698ManagementAndGeneralAmt
Fundraising$32,445FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$24BOYAmt
EOY$17EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$68,545BOYAmt
EOY$150,674EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$11,484BOYAmt
EOY$18,736EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

FieldValueIRS element (for citing)
BOY$4,812BOYAmt
EOY$24,716EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$39,255BOYAmt
EOY$20,856EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$189,795LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$74,252LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$125,397BOYAmt
EOY$115,543EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$831,731BOYAmt
EOY$883,777EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$22,134BOYAmt
EOY$0EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$1,103,382BOYAmt
EOY$1,214,319EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$9,838BOYAmt
EOY$8,217EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$4,995BOYAmt
EOY$6,620EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

FieldValueIRS element (for citing)
BOY$6,120BOYAmt
EOY$4,322EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$20,953BOYAmt
EOY$19,159EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
BOY$1,082,429BOYAmt
EOY$1,195,160EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$1,082,429BOYAmt
EOY$1,195,160EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$1,103,382BOYAmt
EOY$1,214,319EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$169,685ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst-$56,954NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewYes (1)AccountantCompileOrReviewInd

Acct Compile Or Review Basis AcctCompileOrReviewBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
FS Audited0FSAuditedInd
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

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$343,534CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$309,074CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$349,197CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$345,864CurrentTaxYearMinus1YearAmt
Current Tax Year$371,290CurrentTaxYearAmt
Total$1,718,959TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$343,534CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$309,074CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$349,197CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$345,864CurrentTaxYearMinus1YearAmt
Current Tax Year$371,290CurrentTaxYearAmt
Total$1,718,959TotalAmt
FieldValueIRS element (for citing)
Public Support Total170$1,718,959PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$17,510CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$25,116CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$23,697CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$24,394CurrentTaxYearMinus1YearAmt
Current Tax Year$34,802CurrentTaxYearAmt
Total$125,519TotalAmt

Other Income170 OtherIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$7,179CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$29,100CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$35,873CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$27,357CurrentTaxYearMinus1YearAmt
Current Tax Year$19,734CurrentTaxYearAmt
Total$119,243TotalAmt
FieldValueIRS element (for citing)
Total Support$1,963,721TotalSupportAmt
Gross Receipts Rltd Activities$106,399GrossReceiptsRltdActivitiesAmt
Public Support CY1700.87540PublicSupportCY170Pct
Public Support PY1700.88980PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$112,818OtherCostOrOtherBasisAmt
Depreciation$7,521DepreciationAmt
Book Value$105,297BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$69,567OtherCostOrOtherBasisAmt
Depreciation$64,757DepreciationAmt
Book Value$4,810BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$7,410OtherCostOrOtherBasisAmt
Depreciation$1,974DepreciationAmt
Book Value$5,436BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$115,543TotalBookValueLandBuildingsAmt
Footnote TextYes (X)FootnoteTextInd

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART X, LINE 2:FormAndLineReferenceDesc
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 ACTIVITIES NOT DIRECTLY RELATED TO ITS TAX-EXEMPT PURPOSE, THAT INCOME WOULD BE SUBJECT TO TAXATION AS UNRELATED BUSINESS INCOME. IN ADDITION, THE FRATERNITY QUALIFIES FOR THE CHARITABLE CONTRIBUTION 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 PRONOUNCEMENT 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, 2013 AND 2012. 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. BASED ON THE EVALUATION OF THE FRATERNITY'S TAX POSITIONS, MANAGEMENT BELIEVES ALL POSITIONS TAKEN WOULD BE UPHELD UNDER AN EXAMINATION. THEREFORE, NO PROVISION FOR THE EFFECTS OF UNCERTAIN TAX POSITIONS HAS BEEN RECORDED FOR THE YEARS ENDED DECEMBER 31, 2013 AND 2012.ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 6THE MEMBERS OF THE FRATERNITY CONSISTS 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 BE A PROPERLY QUALIFIED CHEMIST.
FORM 990, PART VI, SECTION A, LINE 7ATHE MEMBERS ELECT THE OFFICERS OF THE FRATERNITY AT CONCLAVE MEETINGS.
FORM 990, PART VI, SECTION B, LINE 11THE 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, PART VI, SECTION B, LINE 12CTHE SUPREME COUNCIL MEMBER SIGNS A CONFLICT 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 OR APPEARANCE OF IMPROPRIETY AT ANY BOARD MEETING.
FORM 990, PART VI, SECTION B, LINE 15THE 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 TO DETERMINE THE COMPETITIVENESS OF THE RECOMMENDED COMPENSATION. THE COUNCIL APPROVES, AFTER DISCUSSION, THE COMPENSATION FOR EACH EMPLOYEE.
FORM 990, PART VI, SECTION C, LINE 19THE FRATERNITY MAKES AVAILABLE UPON REQUEST COPIES OF THE APPLICATION OF EXEMPTION AND THE PAST THREE YEARS INFORMATION RETURNS FOR PUBLIC INSPECTION AT THEIR OFFICE.
FORM 990, PART XII, LINE 2C:THE OVERSIGHT OR SELECTION PROCESS DID NOT CHANGE DURING THE TAX YEAR.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp

Disregarded Entity Name DisregardedEntityName

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

US Address USAddress

FieldValueIRS element (for citing)
Address Line16296 RUCKER ROAD SUITE BAddressLine1Txt
CityINDIANAPOLISCityNm
State AbbreviationINStateAbbreviationCd
ZIP46220ZIPCd
FieldValueIRS element (for citing)
EIN356018436EIN
Primary ActivitiesPROVIDES FUNDS FOR EDUCATIONAL AWARDSPrimaryActivitiesTxt
Legal Domicile StateCALegalDomicileStateCd
Exempt Code Section501(C)(3)ExemptCodeSectionTxt
Public Charity StatusPUBLICPublicCharityStatusTxt
Direct Controlling NAN/ADirectControllingNACd
Controlled Organization0ControlledOrganizationInd
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts Rylts0ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org0GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org0GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org0LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org0LoansOrGuaranteesFromOthOrgInd
Div Related Organization0DivRelatedOrganizationInd
Asset Sale To Other Org0AssetSaleToOtherOrgInd
Asset Purchase From Other Org0AssetPurchaseFromOtherOrgInd
Asset Exchange0AssetExchangeInd
Rental Of Facilities To Oth Org0RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org0RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org0PerformOfServicesForOthOrgInd
Perform Of Services By Other OrgYes (1)PerformOfServicesByOtherOrgInd
Sharing Of FacilitiesYes (1)SharingOfFacilitiesInd
Paid Employees Sharing0PaidEmployeesSharingInd
Reimbursement Paid To Other Org0ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other OrgYes (1)ReimbursementPaidByOtherOrgInd
Transfer To Other Org0TransferToOtherOrgInd
Transfer From Other Org0TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp

Other Organization Name OtherOrganizationName

FieldValueIRS element (for citing)
Business Name Line1ALL TRANSCATIONS WERE UNDER 50000BusinessNameLine1Txt
FieldValueIRS element (for citing)
Involved$0InvolvedAmt

Comments

Anonymous: no account or email. Up to 2,000 characters, at most one link. Comments are checked automatically; some wait for review.