DELTA CHI EDUCATIONAL FOUNDATION INC: Form 990, tax year 2013
View the entire original 990 at ProPublica ↗
- Organization
- DELTA CHI EDUCATIONAL FOUNDATION INC (EIN 42-6075434)
- Tax period
- 2013-01-01 to 2013-12-31
- Filed
- 2014-05-12
- IRS object ID
- 201441329349301824
- Schema version
- 2013v3.0
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2014-05-12T10:56:57-05:00 | ReturnTs |
| Tax Period End | 2013-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 310905417 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | VONLEHMAN & COMPANY INC | BusinessNameLine1 |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 8250 WOODFIELD CROSSING BLVD SUITE | AddressLine1 |
| Address Line2 | 300 | AddressLine2 |
| City | INDIANAPOLIS | City |
| State | IN | State |
| ZIP Code | 46240 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2013-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 426075434 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | DELTA CHI EDUCATIONAL FOUNDATION | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | DELT | BusinessNameControlTxt |
| Phone | 3193374811 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 314 CHURCH STREET | AddressLine1 |
| City | IOWA CITY | City |
| State | IA | State |
| ZIP Code | 52245 | ZIPCode |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | KENNETH SOUSA | PersonNm |
| Person Title | TREASURER | PersonTitleTxt |
| Phone | 3193374811 | PhoneNum |
| Signature | 2014-05-12 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | MICHAEL A BERLIER | PreparerPersonNm |
| PTIN | P00011122 | PTIN |
| Phone | 3174690169 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2013 | TaxYr |
| Build TS | 2015-11-30 17:44:51Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | KENNETH SOUSA | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 314 CHURCH STREET | AddressLine1 |
| City | IOWA CITY | City |
| State | IA | State |
| ZIP Code | 52245 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $1,506,359 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| All Affiliates Included | Yes (1) | AllAffiliatesIncludedInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.DCEF.COM | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1954 | FormationYr |
| Legal Domicile State | IA | LegalDomicileStateCd |
| Activity Or Mission | THE MISSION OF THE DELTA CHI EDUCATIONAL FOUNDATION IS TO PROVIDE LEADERSHIP, SCHOLARSHIP AND OTHER EDUCATIONAL SUPPORT TO THE UNDERGRADUATE MEMBERS AND CHAPTERS OF THE DELTA CHI FRATERNITY. | ActivityOrMissionDesc |
| Voting Members Governing Body | 15 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 15 | VotingMembersIndependentCnt |
| Total Employee | 1 | TotalEmployeeCnt |
| Total Volunteers | 0 | TotalVolunteersCnt |
| Total Gross UBI | $37,524 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | -$1,601 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $528,884 | PYContributionsGrantsAmt |
| CY Contributions Grants | $499,024 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $0 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $0 | CYProgramServiceRevenueAmt |
| PY Investment Income | $75,754 | PYInvestmentIncomeAmt |
| CY Investment Income | $71,551 | CYInvestmentIncomeAmt |
| PY Other Revenue | $31,107 | PYOtherRevenueAmt |
| CY Other Revenue | $37,649 | CYOtherRevenueAmt |
| PY Total Revenue | $635,745 | PYTotalRevenueAmt |
| CY Total Revenue | $608,224 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $33,612 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $445,808 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $121,541 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $109,730 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $137,118 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $178,634 | PYOtherExpensesAmt |
| CY Other Expenses | $215,320 | CYOtherExpensesAmt |
| PY Total Expenses | $333,787 | PYTotalExpensesAmt |
| CY Total Expenses | $770,858 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $301,958 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$162,634 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $4,919,664 | TotalAssetsBOYAmt |
| Total Assets EOY | $3,774,365 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $1,067,982 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $1,092,544 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $3,851,682 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $2,681,821 | NetAssetsOrFundBalancesEOYAmt |
| Mission | THE MISSION OF DELTA CHI EDUCATIONAL FOUNDATION IS TO PROVIDE LEADERSHIP, SCHOLARSHIP, AND OTHER EDUCATIONAL SUPPORT TO THE UNDERGRADUATE MEMBERS AND CHAPTERS OF THE DELTA CHI FRATERNITY. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $284,501 | ExpenseAmt |
| Grant | $273,332 | GrantAmt |
| Desc | CHAPTERS AND COLONIES SEEKING TO BUILD OR RENOVATE A CHAPTER HOUSE CAN UTILIZE AN E-CHI ACCOUNT TO ACCUMULATE TAX-FREE DONATIONS TO BE APPLIED TOWARD ITS CONSTRUCTION OR RENOVATION. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $23,263 | ExpenseAmt |
| Grant | $22,350 | GrantAmt |
| Desc | CHAPTER SCHOLARSHIP ACCOUNTS ("CSA'S") ENABLE INTERESTED ALUMNI OF EACH UNDERGRADUATE CHAPTER TO FUND SUCH ACCOUNTS TO PROMOTE AND REWARD ACADEMIC ACHIEVEMENT TO THE UNDERGRADUATES BY GIVING SCHOLARSHIPS TO RECOGNIZE AND ENCOURAGE OUTSTANDING STUDENTS. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $156,260 | ExpenseAmt |
| Grant | $150,126 | GrantAmt |
| Desc | THE PRESIDENTS "A"'S FROM EACH UNDERGRADUATE DELTA CHI CHAPTER ATTEND A LEADERSHIP AND MANAGEMENT SEMINAR AT A LOCATION IN SOUTHERN INDIANA. IT IS THE FRATERNITY'S PREMIER LEADERSHIP AND MANAGEMENT SKILLS DEVELOPMENT PROGRAM FOR LEADERS OF THE UNDERGRADUATE CHAPTERS. IT IS PROVIDED AT NO COST TO THE UNDERGRADUATE ATTENDEES. THE DELTA CHI EDUCATIONAL FOUNDATION ASSISTS IN RAISING MONEY TO FUND THIS IMPORTANT EDUCATIONAL SEMINAR. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $464,024 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Temp Or Permanent Endowments | Yes (1) | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | Yes (1) | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (1) | GrantsToIndividualsInd |
| Schedule J Required | 0 | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | 0 | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | Yes (1) | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | Yes (1) | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 2 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 1 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (1) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (1) | Form990TFiledInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 15 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 15 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | 0 | DocumentRetentionPolicyInd |
| Compensation Process CEO | 0 | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | NY | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | KENNETH SOUSA | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 3193374811 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 314 CHURCH STREET | AddressLine1 |
| City | IOWA CITY | City |
| State | IA | State |
| ZIP Code | 52245 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | Yes (X) | NoListedPersonsCompensatedInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (15 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| JAMES M MARASCIO | ||||||
| PRESIDENT | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| CHAD M WOLETT | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| DONALD L LA PLANTE | ||||||
| VICE PRESIDENT | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| JOHN G TUNILA | ||||||
| SECRETARY | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| KENNETH J SOUSA | ||||||
| TREASURER | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| J DONALD TURK | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| ROBERT D HENDERSHOT | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| ROD ARNOLD | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| LEE P BERLIN | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| MICHAEL E CARROLL | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| LYLE E SPRINKLE | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| ROY R PAYNE JR | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| PATRICK F WEBER | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| RATHENN C DAMLE | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| STEVEN R MICHELS | ||||||
| MEMBER AT LARGE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $0 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $0 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| All Other Contributions | $499,024 | AllOtherContributionsAmt |
| Noncash Contributions | $53,959 | NoncashContributionsAmt |
| Total Contributions | $499,024 | TotalContributionsAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $31,028 | TotalRevenueColumnAmt |
| Exclusion | $31,028 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $233,478 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $195,954 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $37,524 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $37,524 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | $37,524 | UnrelatedBusinessRevenueAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $742,704 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $702,181 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $40,523 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $40,523 | TotalRevenueColumnAmt |
| Exclusion | $40,523 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | OTHER INCOME | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $125 | TotalRevenueColumnAmt |
| Exclusion | $125 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $125 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $608,224 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $37,524 | UnrelatedBusinessRevenueAmt |
| Exclusion | $71,676 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $422,250 | TotalAmt |
| Program Services | $422,250 | ProgramServicesAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $23,558 | TotalAmt |
| Program Services | $23,558 | ProgramServicesAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $109,730 | TotalAmt |
| Program Services | $16,416 | ProgramServicesAmt |
| Management And General | $16,416 | ManagementAndGeneralAmt |
| Fundraising | $76,898 | FundraisingAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,500 | TotalAmt |
| Management And General | $1,500 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,365 | TotalAmt |
| Management And General | $6,365 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $23,384 | TotalAmt |
| Management And General | $23,384 | ManagementAndGeneralAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,463 | TotalAmt |
| Management And General | $4,463 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,260 | TotalAmt |
| Management And General | $2,756 | ManagementAndGeneralAmt |
| Fundraising | $3,504 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $19,187 | TotalAmt |
| Management And General | $1,155 | ManagementAndGeneralAmt |
| Fundraising | $18,032 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,600 | TotalAmt |
| Program Services | $1,800 | ProgramServicesAmt |
| Management And General | $1,800 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $14,588 | TotalAmt |
| Management And General | $3,097 | ManagementAndGeneralAmt |
| Fundraising | $11,491 | FundraisingAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,185 | TotalAmt |
| Management And General | $5,185 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,437 | TotalAmt |
| Management And General | $9,437 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| ANNUITY EXPENSE | $70,862 | $0 | $70,862 | $0 |
| PRINTING AND PUBLICATIO | $18,848 | $0 | $914 | $17,934 |
| MISCELLANEOUS | $16,765 | $0 | $7,506 | $9,259 |
| TRAVEL IN KIND | $13,087 | $0 | $13,087 | $0 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,789 | TotalAmt |
| Management And General | $1,789 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $770,858 | TotalAmt |
| Program Services | $464,024 | ProgramServicesAmt |
| Management And General | $169,716 | ManagementAndGeneralAmt |
| Fundraising | $137,118 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $739,659 | BOYAmt |
| EOY | $569,046 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $123,342 | BOYAmt |
| EOY | $433,309 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $1,518,572 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $412,969 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,286,341 | BOYAmt |
| EOY | $1,105,603 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,690,667 | BOYAmt |
| EOY | $1,594,398 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $39,787 | BOYAmt |
| EOY | $32,052 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $39,868 | BOYAmt |
| EOY | $39,957 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,919,664 | BOYAmt |
| EOY | $3,774,365 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $77,324 | BOYAmt |
| EOY | $107,252 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $18,630 | BOYAmt |
| EOY | $20,142 | EOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $788,993 | BOYAmt |
| EOY | $760,480 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $183,035 | BOYAmt |
| EOY | $204,670 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,067,982 | BOYAmt |
| EOY | $1,092,544 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,345,092 | BOYAmt |
| EOY | $171,640 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,715,388 | BOYAmt |
| EOY | $1,702,303 | EOYAmt |
Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $791,202 | BOYAmt |
| EOY | $807,878 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,851,682 | BOYAmt |
| EOY | $2,681,821 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,919,664 | BOYAmt |
| EOY | $3,774,365 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | -$162,634 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $107,334 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | -$1,114,561 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consol And Sep Basis Fincl Stmt | Yes (X) | ConsolAndSepBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $389,150 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $388,674 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $351,328 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $528,884 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $499,024 | CurrentTaxYearAmt |
| Total | $2,157,060 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $389,150 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $388,674 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $351,328 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $528,884 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $499,024 | CurrentTaxYearAmt |
| Total | $2,157,060 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total170 | $2,157,060 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $184,988 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $27,028 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $29,449 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $36,391 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $31,028 | CurrentTaxYearAmt |
| Total | $308,884 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $15,804 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $12,478 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $2,577 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,182 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $125 | CurrentTaxYearAmt |
| Total | $33,166 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $2,499,110 | TotalSupportAmt |
| Public Support CY170 | 0.86310 | PublicSupportCY170Pct |
| Public Support PY170 | 0.84540 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $718,300 | BeginningYearBalanceAmt |
| Contributions | $17,078 | ContributionsAmt |
| Investment Earnings Or Losses | $25,603 | InvestmentEarningsOrLossesAmt |
| Administrative Expenses | $5,269 | AdministrativeExpensesAmt |
| End Year Balance | $755,712 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $721,306 | BeginningYearBalanceAmt |
| Contributions | $23,411 | ContributionsAmt |
| Investment Earnings Or Losses | -$21,167 | InvestmentEarningsOrLossesAmt |
| Administrative Expenses | $5,250 | AdministrativeExpensesAmt |
| End Year Balance | $718,300 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $1,305,351 | BeginningYearBalanceAmt |
| Contributions | $9,426 | ContributionsAmt |
| Investment Earnings Or Losses | -$29,897 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $554,403 | OtherExpendituresAmt |
| Administrative Expenses | $9,171 | AdministrativeExpensesAmt |
| End Year Balance | $721,306 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $1,269,683 | BeginningYearBalanceAmt |
| Contributions | $36,961 | ContributionsAmt |
| Investment Earnings Or Losses | $22,132 | InvestmentEarningsOrLossesAmt |
| Administrative Expenses | -$23,425 | AdministrativeExpensesAmt |
| End Year Balance | $1,352,201 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $1,089,326 | BeginningYearBalanceAmt |
| Contributions | $14,292 | ContributionsAmt |
| Investment Earnings Or Losses | $117,070 | InvestmentEarningsOrLossesAmt |
| Administrative Expenses | $48,995 | AdministrativeExpensesAmt |
| End Year Balance | $1,171,693 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.00000 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.98000 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.02000 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | 0 | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $100,000 | InvestmentCostOrOtherBasisAmt |
| Book Value | $100,000 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $1,351,490 | InvestmentCostOrOtherBasisAmt |
| Depreciation | $381,003 | DepreciationAmt |
| Book Value | $970,487 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $67,082 | InvestmentCostOrOtherBasisAmt |
| Depreciation | $31,966 | DepreciationAmt |
| Book Value | $35,116 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $1,105,603 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | GIFT ANNUITY PAYABLE | Desc |
| Amt | $204,670 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $204,670 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $907,049 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $107,334 | NetUnrealizedGainsInvstAmt |
| Other Revenue | $195,954 | OtherRevenueAmt |
| Revenue Not Reported | $303,288 | RevenueNotReportedAmt |
| Revenue Subtotal | $603,761 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $4,463 | InvestmentExpensesNotIncldAmt |
| Revenue Not Reported Fincl Stmt | $4,463 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $608,224 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $2,076,910 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $1,310,515 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $1,310,515 | ExpensesNotReportedAmt |
| Expenses Subtotal | $766,395 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $4,463 | InvestmentExpensesNotIncld2Amt |
| Expenses Not Rpt Fincl Stmt | $4,463 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $770,858 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART V, LINE 4: | THE DELTA CHI EDUCATIONAL FOUNDATION INTENDS TO USE IT'S ENDOWMENT FUNDS FOR ACADEMIC SCHOLARSHIPS. |
| PART X, LINE 2: | THE FOUNDATION FILES ANNUAL RETURNS IN THE U.S. FEDERAL, INDIANA, AND NEW YORK JURISDICTIONS. CURRENTLY THE PRIOR THREE TAX YEARS ARE OPEN AND SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE, INDIANA DEPARTMENT OF REVENUE, AND THE NEW YORK STATE DEPARTMENT OF TAXATION AND FINANCE. HOWEVER, THE FOUNDATION IS NOT CURRENTLY UNDER AUDIT NOR HAS IT BEEN CONTACTED BY THESE JURISDICTIONS. BASED ON THE EVALUATION OF THE FOUNDATION'S TAX POSITIONS, MANAGEMENT BELIEVES ALL SIGNIFICANT POSITIONS TAKEN WOULD BE UPHELD UNDER AN EXAMINATION. |
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | RENTAL EXPENSES NETTED 195,954. |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | RENTAL EXPENSES NETTED 195,954. DEPRECIATION BOOK TO TAX DIFFERENCE 933. ALLOWANCE FOR PROPERTY IMPAIRMENT 1,113,628. |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable (4 entries)
| Address Line1USAddress/AddressLine1 | CityUSAddress/City | StateUSAddress/State | ZIP CodeUSAddress/ZIPCode | Recipient EINRecipientEIN | Cash GrantCashGrantAmt | Valuation Method UsedValuationMethodUsedDesc | Non Cash AssistanceNonCashAssistanceDesc | Purpose Of GrantPurposeOfGrantTxt |
|---|---|---|---|---|---|---|---|---|
| DELTA CHI FRATERNITY | ||||||||
| PO BOX 1817 | IOWA CITY | IA | 52244 | 420212285 | $144,778 | BOOK | NOT APPLICABLE | LEADERSHIP CONFERENCE |
| UPSILON ALUMNI CORP | ||||||||
| PO BOX 145 | STEGER | IL | 60475 | 376055868 | $18,742 | BOOK | NOT APPLICABLE | RESIDENCE REFURBISHING |
| KNOLL MANAGEMENT | ||||||||
| 410 EAST UPLAND RD | ITHACA | NY | 14850 | 205689545 | $204,590 | BOOK | NOT APPLICABLE | PROPERTY IMPROVEMENTS AND EDUCATIONAL GRANT |
| MISSISSIPI STATE BUILDING CORPORATION | ||||||||
| PO BOX 790 | STARKSVILLE | MS | 39760 | 340435674 | $50,000 | BOOK | NOT APPLICABLE | EDUCATIONAL GRANT |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Type | CHAPTER SCHOLARSHIP & AWARDS | GrantTypeTxt |
| Recipient | 81 | RecipientCnt |
| Cash Grant | $23,558 | CashGrantAmt |
| Valuation Method Used | COST | ValuationMethodUsedDesc |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | A GRANT IS AWARDED TO DELTA CHI FRATERNITY FOR THEIR LEADERSHIP CONFERENCE. A REQUEST FOR THE GRANT IS RETAINED ALONG WITH THE SCHEDULE OF EDUCATIONAL ACTIVITIES THAT ARE PART OF THE LEADERSHIP CONFERENCE. SCHOLARSHIP AWARDS PROVIDED TO INDIVIDUALS ARE BASED UPON SCHOLARSHIP REQUESTS. THE REQUEST MUST DEMONSTRATE THE INDIVIDUAL'S ACCOMPLISHMENTS OR ENDEAVORS TO SUPPORT AWARDING A SCHOLARSHIP. | ExplanationTxt |
Schedule M IRS990ScheduleM
Securities Publicly Traded SecuritiesPubliclyTradedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 2 | ContributionCnt |
| Noncash Contributions Rpt F990 | $40,872 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | FMV | MethodOfDeterminingRevenuesTxt |
Other Non Cash Contri Table OtherNonCashContriTableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Desc | TRAVEL | Desc |
| Contribution | 1 | ContributionCnt |
| Noncash Contributions Rpt F990 | $13,087 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | COST | MethodOfDeterminingRevenuesTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | 0 | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | 0 | ThirdPartiesUsedInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (8 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 6 | DELTA CHI'S WHO HAVE MADE A CONTRIBUTION OF MONEY OR PERSONAL PROPERTY TOTALING $200 OR MORE IN A CALENDAR YEAR BECOME VOTING MEMBERS OF THE DELTA CHI EDUCATIONAL FOUNDATION. MEMBERS OF THE DCEF BOARD OF DIRECTORS MUST MAINTAIN A YEARLY CONTRIBUTION LEVEL OF $1,000 WHILE THEY SERVE ON THE BOARD. THE BOARD OF DIRECTORS ELECTS IT'S OFFICERS AND MEMBERS OF ITS EXECUTIVE COMMITTEE. |
| FORM 990, PART VI, SECTION A, LINE 7A | MEMBERS ARE ENTITLED TO BE ABLE TO CAST VOTES IN ELECTING MEMBERS OF THE BOARD OF DIRECTORS. DCEF MEMBERS WITH VOTING RIGHTS MAY VOTE IN PERSON, BY MAIL, OR BY PROXY EXECUTED IN WRITING. |
| FORM 990, PART VI, SECTION B, LINE 11 | THE GOVERNING BOARD RECEIVES A DRAFT COPY OF THE INFORMATION RETURN ELECTRONICALLY FOR THEIR REVIEW. THE TREASURER COORDINATES THE APPROVAL OF THE GOVERNING BOARD. AFTER APPROVAL IS RECEIVED, THE INFORMATION RETURN IS SUBMITTED TO THE IRS. |
| FORM 990, PART VI, SECTION B, LINE 12C | MEMBERS OF THE DCEF BOARD OF DIRECTORS ARE REQUIRED TO DISCLOSE SITUATIONS THAT COME TO THEIR ATTENTION WHEREBY THEY MAY HAVE A CONFLICT OF INTEREST. EMPLOYEES OF DELTA CHI EDUCATIONAL FOUNDATION (DCEF) ARE REQUIRED TO DISCLOSE BUSINESS SITUATIONS THAT WOULD BE IN CONFLICT WITH THE INTERESTS OF DCEF. ALL EMPLOYEES MUST DISCLOSE ALL PERSONAL OR PROFESSIONAL INVOLVEMENT WITH ANY OTHER FRATERNAL ORGANIZATION BEFORE ACCEPTING EMPLOYMENT WITH DCEF. AT THAT TIME IT WILL BE DETERMINED BY THE DCEF BOARD OF DIRECTORS IF SAID INVOLVEMENT WOULD CREATE A CONFLICT OF INTEREST. VIOLATION OF THIS POLICY MAY RESULT IN DISCIPLINARY ACTION, INCLUDING TERMINATION OF EMPLOYMENT. |
| FORM 990, PART VI, SECTION B, LINE 15B | DCEF DOES NOT PAY COMPENSATION TO THE MEMBERS OF THE BOARD OF DIRECTORS. THE ORGANIZATION DOES NOT HAVE A CEO. THE TWO EMPLOYEES ARE KEY EMPLOYEES. THEIR COMPENSATION IS DETERMINED AND APPROVED BY THE INDEPENDENT BOARD OF DIRECTORS. |
| FORM 990, PART VI, SECTION C, LINE 19 | GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICIES, AND FINANCIAL STATEMENTS ARE NOT REQUIRED DISCLOSURES PURSUANT TO IRC SEC 6104. THESE DOCUMENTS ARE NOT AVAILABLE TO THE PUBLIC AT THIS TIME. |
| FORM 990, PART XI, LINE 9: | BOOK DEPRECIATION IN EXCESS OF TAX DEPRECIATION -933. IMPAIRMENT LOSS ON BOOKS NOT ON TAX -1,113,628. |
| FORM 990, PART XII, LINE 2C: | ORGANIZATION HAS A COMMITTEE THAT ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDITED FINANCIAL STATEMENTS AND SELECTION OF THE INDEPENDENT ACCOUNTANT. |
Schedule R IRS990ScheduleR
Id Disregarded Entities IdDisregardedEntitiesGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | DCEF CORNELL LLC | BusinessNameLine1 |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 383 | AddressLine1 |
| City | COLUMBUS | City |
| State | IN | State |
| ZIP Code | 47202 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Primary Activities | REAL ESTATE | PrimaryActivitiesTxt |
| Legal Domicile State | IN | LegalDomicileStateCd |
| Total Income | $233,478 | TotalIncomeAmt |
| End Of Year Assets | $1,249,701 | EndOfYearAssetsAmt |
| Direct Controlling NA | N/A | DirectControllingNACd |
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | DELTA CHI FRATERNITY | BusinessNameLine1 |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 1817 | AddressLine1 |
| City | IOWA CITY | City |
| State | IA | State |
| ZIP Code | 522441817 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 420212285 | EIN |
| Primary Activities | FRATERNITY | PrimaryActivitiesTxt |
| Legal Domicile State | IA | LegalDomicileStateCd |
| Exempt Code Section | 501(C)(7) | ExemptCodeSectionTxt |
| Public Charity Status | N/A | PublicCharityStatusTxt |
| Direct Controlling NA | N/A | DirectControllingNACd |
| Controlled Organization | 0 | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | Yes (1) | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | Yes (1) | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | 0 | SharingOfFacilitiesInd |
| Paid Employees Sharing | 0 | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (2 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| DELTA CHI FRATERNITY | ||
| B | $144,778 | COST |
| DELTA CHI FRATERNITY | ||
| M | $28,588 | COST |
Comments