2014-04-02T14:42:04-05:00 2013-06-30 351178661 BLUE & CO LLC 12800 N MERIDIAN ST SUITE 400 CARMEL IN 46032 990 2012-07-01 846035598 THE DELTA SIGMA PHI FOUNDATION DELT 3176341899 1331 N DELAWARE STREET INDIANAPOLIS IN 462024439 PATRICK JESSEE 3176341899 2014-04-02 1 ANGELA N CRAWFORD P00573197 3178488920 2014-04-02 2012 2015-11-30 17:44:51Z PATRICK JESSEE 1331 N DELAWARE STREET INDIANAPOLIS IN 462024439 543641 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. 6 6 0 20 0 0 1147338 378164 52500 52500 79972 112779 15338 198 1295148 543641 422303 562483 0 0 24025 169758 220800 195000 353624 430703 300990 1097831 1228231 197317 -684590 7889113 7587436 295832 361309 7593281 7226127 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 562483 562483 198 SCHOLARSHIPS AND GRANTS TO DELTA SIGMA PHI FRATERNITY AND OTHER LOCAL CHAPTERS. 52500 RENTAL OF OFFICE SPACE TO AFFILIATED ORGANIZATIONS 562483 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 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 2 0 1 0 0 0 0 0 0 0 0 0 0 0 X 6 6 0 1 0 0 0 1 1 1 1 0 0 1 1 0 1 1 1 0 0 0 IN X X PATRICK JESSEE 3176341899 1331 N DELAWARE STREET INDIANAPOLIS IN 462024439 X X STAN MCLEMORE JR 2.00 X X 0 0 0 JONATHAN MONFORT 2.00 X 0 0 0 ALLEN FORE 2.00 X X 0 0 0 CHRISTOPHER EDMONDS 2.00 X 0 0 0 JAMES LARSON 2.00 X 0 0 0 LANCE BYERLY 2.00 X 0 0 0 PATRICK JESSEE 25.00 X 0 0 0 0 0 0 0 0 0 0 PURSUANT GROUP 5151 BELT LINE ROAD SUITE 900 DALLAS TX 75254 MGMT SERVICES & FUNDRAISING 279076 1 378164 378164 RENTAL INCOME FROM AFF 531110 52500 52500 52500 112779 112779 MISCELLANEOUS INCOME 900099 198 198 198 543641 52698 0 112779 562483 562483 144571 71322 73249 3022 3022 9810 9810 12355 12355 114 114 22370 22370 195000 195000 67758 67758 31899 26144 5755 14789 14789 68765 6980 61785 1202 1202 36033 36033 16583 16583 FRATERNITY SERVICES 39958 39958 ALUMNI DEVELOPMENT 887 887 MISCELLANEOUS 365 365 DUES & SUBSCRIPTIONS 250 250 17 17 1228231 562483 312124 353624 324914 109435 4610819 4618721 975206 744732 866 866 4928 6003 823076 477421 381688 345655 737534 890229 853158 871795 7889113 7587436 20890 1114 28034 16434 246908 343761 295832 361309 X -711798 -950135 6544678 6408715 1760401 1767547 7593281 7226127 7889113 7587436 X -684590 280474 36962 X X 0 1 X 1 0 X 275584 454268 720302 1138699 378164 2967017 52500 52500 52500 52500 52500 262500 328084 506768 772802 1191199 430664 3229517 64144 16524 15000 3364 31416 130448 0 64144 16524 15000 3364 31416 130448 3099069 72429 26218 48721 79972 112779 340119 72429 26218 48721 79972 112779 340119 31639 81377 65450 23977 25248 227691 432152 614363 886973 1295148 568691 3797327 0.81610 0.89220 0.08960 0.03300 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 5741671 35963 211459 63143 5925950 5577875 189271 30496 60142 -4171 5741671 5513288 83948 70865 84876 5350 5577875 1263251 4335766 -27123 46527 12079 5513288 1165858 65858 51141 14420 5186 1263251 0.00000 0.24090 0.75910 0 0 150000 150000 395000 267283 127717 273506 206452 67054 4570 3686 884 345655 INTEREST IN CHARITABLE LEAD TRUST 48501 CHARITABLE GIFT ANNUITY CONTRACTS 66058 ANTIQUES 12065 BENEFICIAL INTEREST REMAINDER TRUST 283185 CASH SURRENDER VALUE LIFE INSURANCE 461986 871795 DUE TO DELTA SIGMA PHI FRATERNITY 276070 CHARITABLE GIFT ANNUITY PAYABLE 66058 OTHER LIABILITIES 1633 343761 X 861077 280474 36962 317436 543641 0 543641 1228231 0 1228231 0 1228231 DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS: PART V, LINE 4: THE ENDOWMENT FUND HAS BEEN ESTABLISHED TO SUPPORT SCHOLARSHIPS, GRANTS AND AWARDS THROUGH INVESTMENT EARNINGS. DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X, LINE 2: PART X, LINE 2: 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, 2013 AND 2012, 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 14,522. INCREASE IN CSV LIFE INSURANCE 22,440. X X X X 1 RUFFALO CODY 65 KIRKWOOD NORTH ROAD SW CEDAR RAPIDS IA 52404 MAJOR GIFT FUNDRAISING 0 175489 15017 160472 PURSUANT GROUP 5151 BELT LINE ROAD SUITE 900 DALLAS TX 75254 MAJOR GIFT FUNDRAISING 0 0 279076 -279076 175489 294093 -118604 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) 333512 SCHOLARSHIPS BETA MU ALUMNI CHAPTER OF DELTA SIGMA PHI 3444 DIXIANA DRIVE LEXINGTON KY 36201 611235852 501(C)(7) 6050 PURCHASE OF EDUCATIONAL PORTION OF HOUSE DELTA SIGMA PHI ACB OF GAMMA KAPPA 351 B WEST SUPERIOR CHICAGO IL 60654 360666892 501(C)(7) 5866 SCHOLARSHIPS ASSOCIATION OF FRATERNAL LEADERSHIP VALUES PO BOX 1576 FORT COLLINS CO 80522 341348463 501(C)(7) 10000 PROGRAM DEVELOPMENT DELTA SIGMA PHI FRATERNITY 1331 N DELAWARE STREET INDIANAPOLIS IN 46202 840405009 501(C)(7) 114276 SCHOLARSHIPS THE DELTA SIGMA PHI ALUMNI CORPORATION OF TUSCALOOSA AL 1500 WILMER AVE ANNISTON AL 36201 742317540 501(C)(7) 24300 SCHOLARSHIPS SCHOLARSHIP 1 5000 PROCEDURE FOR MONITORING GRANTS IN THE U.S.: PART I, LINE 2: SCHEDULE I, 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. FORM 990, PART VI, SECTION A, LINE 3 THE MANAGEMENT DUTIES FOR THE DELTA SIGMA PHI FOUNDATION WERE HANDLED UNDER CONTRACT BY PURSUANT CHARITABLE PARTNERS, LLC. 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. OFFICER COMPENSATION FORM 990, PART VII THE CHIEF OPERATING OFFICER IS COMPENSATED BY AN AFFILATED, BUT UNRELATED, ENTITY. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF SPLIT-INTEREST AGREEMENTS 14,522. INCREASE IN CSV LIFE INSURANCE 22,440. 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.