2015-05-11T07:22:47-05:00 2014-12-31 310905417 VONLEHMAN & COMPANY INC 8250 WOODFIELD CROSSING BLVD SUITE 300 INDIANAPOLIS IN 46240 990 2014-01-01 350141910 ALPHA CHI SIGMA FRATERNITY INC ALPH 8002524369 6296 RUCKER ROAD NO B INDIANAPOLIS IN 46220 DR PATRICK J JOHANNS SECRETARY/TREASURER 8002524369 2015-05-06 1 MICHELLE SINER P00050193 3174690169 2015-04-27 2014 2016-03-07 17:11:31Z DR PATRICK J JOHANNS 6296 RUCKER ROAD NO B INDIANAPOLIS IN 46220 1092102 0 0402 X WWW.ALPHACHISIGMA.ORG X 1967 IN TO ORGANIZE, OPERATE AND FOSTER COLLEGIATE AND PROFESSIONAL CHAPTERS. 5 5 5 24 0 0 110864 116970 236086 312017 70082 215990 31434 26907 448466 671884 0 0 0 0 105187 122534 0 0 32445 240692 379665 345879 502199 102587 169685 1103382 1214319 20953 19159 1082429 1195160 TO ORGANIZE, OPERATE AND FOSTER COLLEGIATE AND PROFESSIONAL CHAPTERS. 0 0 364056 0 338924 ORGANIZE, 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. 364056 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 4 0 5 1 0 0 0 0 0 0 0 0 X 5 5 0 0 0 0 1 1 0 1 1 0 1 1 1 1 1 1 1 1 1 1 0 IN X MARENA HUMPHRESS 8002524369 6296 RUCKER ROAD SUITE B INDIANAPOLIS IN 46220 MARK EVANIAK PRESIDENT 1.00 0.00 X X 0 0 0 DR JONATHAN E WENZEL 1ST VICE PRESIDENT 1.00 0.00 X X 0 0 0 HELEN M M WEBSTER 2ND VICE PRESIDENT 1.00 0.00 X X 0 0 0 DR KIP A NALLEY 3RD VICE PRESIDENT 1.00 0.00 X X 0 0 0 DR PATRICK J JOHANNS SECRETARY/TREASURER 6.00 0.00 X X 8600 0 0 8600 0 0 0 0 0 0 0 116970 116970 DUES & ASSESSMENTS 900099 254320 254320 CONCLAVE & REGALIA 900099 57697 57697 312017 34802 34802 444506 150000 379352 33966 65154 116034 181188 181188 14073 6900 7173 7173 GEICO REVENUE 900099 16833 16833 MISCELLANEOUS 900099 2901 2901 19734 671884 338924 0 215990 8600 3268 5332 103019 65107 34846 3066 2614 1591 950 73 8301 5257 2796 248 8303 8303 26720 26720 13560 13560 71340 67188 3460 692 2072 2072 7222 2568 4519 135 32208 32208 10788 10788 6972 5299 1394 279 CONCLAVE 115039 115039 0 0 SOLICITATIONS 27909 0 0 27909 GRATIS MERCHANDISE 16936 16936 0 0 EXPANSION 15556 15556 0 0 25040 18407 6590 43 502199 364056 105698 32445 24 17 68545 150674 11484 18736 4812 24716 39255 20856 189795 74252 125397 115543 831731 883777 22134 0 1103382 1214319 9838 8217 4995 6620 6120 4322 20953 19159 X 1082429 1195160 1082429 1195160 1103382 1214319 169685 -56954 0 X X 1 X 0 1 0 X 343534 309074 349197 345864 371290 1718959 343534 309074 349197 345864 371290 1718959 1718959 17510 25116 23697 24394 34802 125519 7179 29100 35873 27357 19734 119243 1963721 106399 0.87540 0.88980 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 112818 7521 105297 69567 64757 4810 7410 1974 5436 115543 X PART X, LINE 2: THE 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. FORM 990, PART VI, SECTION A, LINE 6 THE 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 7A THE MEMBERS ELECT THE OFFICERS OF THE FRATERNITY AT CONCLAVE MEETINGS. FORM 990, PART VI, SECTION B, LINE 11 THE 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 12C THE 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 15 THE 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 19 THE 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. ALPHA CHI SIGMA EDUCATIONAL FOUNDATION 6296 RUCKER ROAD SUITE B INDIANAPOLIS IN 46220 356018436 PROVIDES FUNDS FOR EDUCATIONAL AWARDS CA 501(C)(3) PUBLIC N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 1 0 0 ALL TRANSCATIONS WERE UNDER 50000 0