2014-05-12T10:56:57-05:00 2013-12-31 310905417 VONLEHMAN & COMPANY INC 8250 WOODFIELD CROSSING BLVD SUITE 300 INDIANAPOLIS IN 46240 990 2013-01-01 426075434 DELTA CHI EDUCATIONAL FOUNDATION DELT 3193374811 314 CHURCH STREET IOWA CITY IA 52245 KENNETH SOUSA TREASURER 3193374811 2014-05-12 1 MICHAEL A BERLIER P00011122 3174690169 2013 2015-11-30 17:44:51Z KENNETH SOUSA 314 CHURCH STREET IOWA CITY IA 52245 1506359 0 1 X WWW.DCEF.COM X 1954 IA 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. 15 15 1 0 37524 -1601 528884 499024 0 0 75754 71551 31107 37649 635745 608224 33612 445808 0 0 121541 109730 0 0 137118 178634 215320 333787 770858 301958 -162634 4919664 3774365 1067982 1092544 3851682 2681821 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. 0 0 284501 273332 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. 23263 22350 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. 156260 150126 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. 464024 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 1 2 0 1 1 1 1 0 0 0 0 0 0 0 X 15 15 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 0 0 1 0 NY X KENNETH SOUSA 3193374811 314 CHURCH STREET IOWA CITY IA 52245 X JAMES M MARASCIO PRESIDENT 1.00 X X 0 0 0 CHAD M WOLETT DIRECTOR 1.00 X 0 0 0 DONALD L LA PLANTE VICE PRESIDENT 1.00 X X 0 0 0 JOHN G TUNILA SECRETARY 1.00 X X 0 0 0 KENNETH J SOUSA TREASURER 1.00 X X 0 0 0 J DONALD TURK DIRECTOR 1.00 X 0 0 0 ROBERT D HENDERSHOT DIRECTOR 1.00 X 0 0 0 ROD ARNOLD DIRECTOR 1.00 X 0 0 0 LEE P BERLIN DIRECTOR 1.00 X 0 0 0 MICHAEL E CARROLL DIRECTOR 1.00 X 0 0 0 LYLE E SPRINKLE DIRECTOR 1.00 X 0 0 0 ROY R PAYNE JR DIRECTOR 1.00 X 0 0 0 PATRICK F WEBER DIRECTOR 1.00 X 0 0 0 RATHENN C DAMLE DIRECTOR 1.00 X 0 0 0 STEVEN R MICHELS MEMBER AT LARGE 1.00 X 0 0 0 0 0 0 0 0 0 0 0 499024 53959 499024 31028 31028 233478 195954 37524 37524 37524 742704 702181 40523 40523 40523 OTHER INCOME 900099 125 125 125 608224 0 37524 71676 422250 422250 23558 23558 109730 16416 16416 76898 1500 1500 6365 6365 23384 23384 4463 4463 6260 2756 3504 19187 1155 18032 3600 1800 1800 14588 3097 11491 5185 5185 9437 9437 ANNUITY EXPENSE 70862 0 70862 0 PRINTING AND PUBLICATIO 18848 0 914 17934 MISCELLANEOUS 16765 0 7506 9259 TRAVEL IN KIND 13087 0 13087 0 1789 1789 770858 464024 169716 137118 739659 569046 123342 433309 1518572 412969 2286341 1105603 1690667 1594398 39787 32052 39868 39957 4919664 3774365 77324 107252 18630 20142 788993 760480 183035 204670 1067982 1092544 X 1345092 171640 1715388 1702303 791202 807878 3851682 2681821 4919664 3774365 X -162634 107334 -1114561 X X 0 1 X 1 0 X 389150 388674 351328 528884 499024 2157060 389150 388674 351328 528884 499024 2157060 2157060 184988 27028 29449 36391 31028 308884 15804 12478 2577 2182 125 33166 2499110 0.86310 0.84540 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 718300 17078 25603 5269 755712 721306 23411 -21167 5250 718300 1305351 9426 -29897 554403 9171 721306 1269683 36961 22132 -23425 1352201 1089326 14292 117070 48995 1171693 0.00000 0.98000 0.02000 0 0 100000 100000 1351490 381003 970487 67082 31966 35116 1105603 GIFT ANNUITY PAYABLE 204670 204670 X 907049 107334 195954 303288 603761 4463 4463 608224 2076910 1310515 1310515 766395 4463 4463 770858 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. 1 DELTA CHI FRATERNITY PO BOX 1817 IOWA CITY IA 52244 420212285 144778 BOOK NOT APPLICABLE LEADERSHIP CONFERENCE UPSILON ALUMNI CORP PO BOX 145 STEGER IL 60475 376055868 18742 BOOK NOT APPLICABLE RESIDENCE REFURBISHING KNOLL MANAGEMENT 410 EAST UPLAND RD ITHACA NY 14850 205689545 204590 BOOK NOT APPLICABLE PROPERTY IMPROVEMENTS AND EDUCATIONAL GRANT MISSISSIPI STATE BUILDING CORPORATION PO BOX 790 STARKSVILLE MS 39760 340435674 50000 BOOK NOT APPLICABLE EDUCATIONAL GRANT CHAPTER SCHOLARSHIP & AWARDS 81 23558 COST PART I, LINE 2: 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. X 2 40872 FMV X TRAVEL 1 13087 COST 0 0 0 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. DCEF CORNELL LLC PO BOX 383 COLUMBUS IN 47202 REAL ESTATE IN 233478 1249701 N/A DELTA CHI FRATERNITY PO BOX 1817 IOWA CITY IA 522441817 420212285 FRATERNITY IA 501(C)(7) N/A N/A 0 0 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 DELTA CHI FRATERNITY B 144778 COST DELTA CHI FRATERNITY M 28588 COST