2024-05-13T07:47:16-05:00 2023-06-30 351178661 BLUE & CO LLC 12800 N MERIDIAN ST STE 400 CARMEL IN 46032 990 2022-07-01 210577978 THETA CHI FRATERNITY INC THET 3178241881 865 W CARMEL DRIVE CARMEL IN 46032 JAMES POWELL ASSOCIATE EXEC. DIR. 3178241881 2024-05-13 1 JAMES POWELL 999009999 1 ANGELA N CRAWFORD CPA P00573197 3178488920 2024-05-13 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z MICHAEL MAYER 865 W CARMEL DRIVE CARMEL IN 46032 5816623 0 X WWW.THETACHI.ORG X 1856 IN THE PURPOSE OF THETA CHI FRATERNITY, INC., A NEW YORK CORPORATION (THE "CORPORATION"), SHALL BE TO ESTABLISH, MAINTAIN, GOVERN, IMPROVE AND PROMOTE THE WELFARE OF A FRATERNAL ORDER TO BE KNOWN AS "THETA CHI FRATERNITY" (THE "FRATERNITY"), WHICH SHALL HAVE FOR ITS OBJECTS: THE MUTUAL BENEFIT AND ASSISTANCE OF ITS MEMBERS; THE BINDING BY CLOSER BONDS OF ITS MEMBERS ONE TO ANOTHER; THE RENDITION OF MUTUAL ASSISTANCE TO ITS MEMBERS DURING LIFE AND AFTER THEIR DEATH TO THEIR DEPENDENTS; THE ASSISTING OF NEEDY BUT DESERVING YOUNG MEN TO OBTAIN A HIGHER EDUCATION; THE FOSTERING OF HIGH SCHOLASTIC ACHIEVEMENT AMONG ITS MEMBERS; THE EXTENDING OF TRUE CHARITY TO THOSE WHO NEED SUCH ASSISTANCE; THE PROMOTING OF GOOD CITIZENSHIP; THE TRAINING AND THE DEVELOPING OF CIVIC LEADERS; AND, BY ALL MEANS WITHIN ITS POWER, THE INCULCATION AND THE EXTENSION THROUGHOUT THE LAND OF THE HIGHEST IDEALS OF HONOR, CHARITY, TOLERANCE, AND TRUE PATRIOTISM. 8 8 64 50 106845 15033 696423 391250 4941053 5308163 2749 2891 143431 99791 5783656 5802095 4122080 47000 0 0 2445819 2726954 0 0 0 3093181 3877747 9661080 6651701 -3877424 -849606 2675472 1868008 1004825 1046790 1670647 821218 X SEE SCHEDULE OTHE PURPOSE OF THETA CHI FRATERNITY, INC., A NEW YORK CORPORATION (THE "CORPORATION"), SHALL BE TO ESTABLISH, MAINTAIN, GOVERN, IMPROVE AND PROMOTE THE WELFARE OF A FRATERNAL ORDER TO BE KNOWN AS "THETA CHI FRATERNITY" (THE "FRATERNITY"), WHICH SHALL HAVE FOR ITS OBJECTS: THE MUTUAL BENEFIT AND ASSISTANCE OF ITS MEMBERS; THE BINDING BY CLOSER BONDS OF ITS MEMBERS ONE TO ANOTHER; THE RENDITION OF MUTUAL ASSISTANCE TO ITS MEMBERS DURING LIFE AND AFTER THEIR DEATH TO THEIR DEPENDENTS; THE ASSISTING OF NEEDY BUT DESERVING YOUNG MEN TO OBTAIN A HIGHER EDUCATION; THE FOSTERING OF HIGH SCHOLASTIC ACHIEVEMENT AMONG ITS MEMBERS; THE EXTENDING OF TRUE CHARITY TO THOSE WHO NEED SUCH ASSISTANCE; THE PROMOTING OF GOOD CITIZENSHIP; THE TRAINING AND THE DEVELOPING OF CIVIC LEADERS; AND, BY ALL MEANS WITHIN ITS POWER, THE INCULCATION AND THE EXTENSION THROUGHOUT THE LAND OF THE HIGHEST IDEALS OF HONOR, CHARITY, TOLERANCE, AND TRUE PATRIOTISM. 0 0 THE INITIATIVE ACADEMY'S MAIN PURPOSE IS TO INSPIRE AND EQUIP THE NEXT GENERATION OF LEADERS IN THETA CHI. THIS EVENT IS UNLIKE ANY OTHER EVENT OFFERED BY THE FRATERNITY. THE INITIATIVE ACADEMY IS DESIGNED FOR THE UNIQUE NEEDS AND PERSPECTIVES OF OUR EMERGING LEADERS. MEN WHO ATTEND THE INITIATIVE ACADEMY WILL LEAVE CHANGED AND PREPARED FOR LEADERSHIP.THE INITIATIVE ACADEMY IS NOT SIMPLY EXPOSING MEN TO LEADERSHIP IDEAS. THIS IS AN OPPORTUNITY FOR MEN TO IMMERSE THEMSELVES IN THE EXPERIENCE OF LEADERSHIP. UNLIKE TRADITIONAL WORKSHOPS AND CONFERENCES WHERE PARTICIPANTS SIT PASSIVELY IN A LECTURE FORMAT, THE INITIATIVE ACADEMY WILL ENGAGE PARTICIPANTS IN SEVERAL CHALLENGING, TEAM-ORIENTED EXERCISES THAT WILL PROVIDE THE BACKDROP FOR TREMENDOUS LEARNING AND GROWTH. DERANIAN PRESIDENTS CONFERENCE: EDUCATION LEADERSHIP CONFERENCE PROVIDING KEYNOTE SPEAKERS, BREAKOUT EDUCATIONAL SESSIONS, AND HUMAN DEVELOPMENT. IT IS A 2 DAY EVENT AND INCLUDES LEADERSHIP DEVELOPMENT, RISK MANANGEMENT, AND MANAGEMENT SKILLS. MID-YEAR LEADERSHIP CONFERENCE: EDUCATION LEADERSHIP CONFERENCE PROVIDING KEYNOTE SPEAKERS, BREAKOUT EDUCATIONAL SESSIONS, AND HUMAN DEVELOPMENT. IT IS A 2 DAY EVENT AND INCLUDES LEADERSHIP DEVELOPMENT, RISK MANANGEMENT, AND MANAGEMENT SKILLS. 0 1 0 0 0 0 0 0 0 1 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 0 0 1 64 1 1 1 0 0 0 0 828020 0 0 0 0 X 8 8 0 0 0 0 0 1 0 1 1 0 1 1 0 1 1 1 1 1 0 0 0 IN X JAMES POWELL 3178241881 865 W CARMEL DRIVE CARMEL IN 46033 CREIG L ANDREASEN INTERNATIONAL PRESIDENT 4.00 X X 0 0 0 THOMAS N THOMPSON INTERNATIONAL VICE PRESIDE 4.00 X X 0 0 0 ALAN B COPELAND INTERNATIONAL SECRETARY 2.00 X X 0 0 0 THOMAS N THOMPSON INTERNATIONAL TREASURER 2.00 X X 0 0 0 DR JAMES A BLACK INTERNATIONAL CHAPLAIN 1.00 X X 0 0 0 RICHARD P SANTORIELLA INTERNATIONAL COUNSELOR 1.00 X X 0 0 0 STEVE W GONZALEZ INTERNATIONAL MARSHAL 1.00 X X 0 0 0 JAMES J MCMAHON INTERNATIONAL HISTORIAN 1.00 X X 0 0 0 MICHAEL MAYER EXECUTIVE DIRECTOR 65.00 X 227500 0 20168 JIM POWELL ASSOCIATE EXEC. DIR. 50.00 X 158500 0 17408 JOHN BERGHOFF CHIEF DEVELOPMENT OFFICER 40.00 X 152000 0 8018 RAY VANLANOT CHIEF OPERATING OFFICER 40.00 X 127000 0 14955 665000 0 60549 4 0 1 0 0 391250 391250 MEMBERSHIP DUES 900099 4110186 4110186 REGISTRATION FEES 900099 523476 523476 FC ADMINISTRATION 900099 464213 464213 NHC ADMINISTRATION 900099 210288 210288 5308163 2891 2891 103954 103954 6015 14528 -8513 -8513 MISCELLANEOUS REVENUE 900099 4350 4350 4350 5802095 5304000 106845 0 47000 429853 1906902 36362 177527 176310 54491 19650 117 58472 114848 171652 212280 101893 1060756 11433 1258857 UNRELATED BUSINESS INCO 721 MEMBERSHIP MATERIALS 158512 OTHER EXPENSES 150755 MEMBERSHIP DEVELOPMENT 137609 365701 6651701 889739 541935 689773 386997 73520 60473 376325 424312 195452 187828 19057 7624 627058 446667 2675472 1868008 276655 303231 608170 366959 120000 376600 1004825 1046790 X 1670647 821218 1670647 821218 2675472 1868008 -849606 177 0 X X 0 1 X 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 195452 187828 7624 7624 DUE FROM NHC 900 DUE FROM FOUNDATION CHAPTER 22312 INVESTMENT - FRMT 278643 CAPITAL CONTRIBUTION FOR MEMBERSHIP 144812 446667 FUTURE CLAIMS RESERVE INS 376600 376600 X 5816683 177 14528 14705 5801978 117 117 5802095 6666112 14528 14528 6651584 117 117 6651701 PART X, LINE 2: THE FRATERNITY IS ORGANIZED AS A NOT-FOR-PROFIT CORPORATION AND HAS OBTAINED EXEMPTION FROM INCOME TAXES UNDER SECTION 501(C)(7) OF THE UNITED STATES INTERNAL REVENUE CODE AND SIMILAR STATE LAW. THE EXEMPTION IS ON ALL INCOME EXCEPT UNRELATED BUSINESS INCOME. AN UNRELATED TRADE OR BUSINESS OF AN EXEMPT ORGANIZATION IS ANY TRADE OR BUSINESS WHICH IS NOT SUBSTANTIALLY RELATED TO THE EXERCISE OR PERFORMANCE OF ITS EXEMPT PURPOSE. CERTAIN NONMEMBER INCOME, THAT WOULD OTHERWISE BE TAXABLE, MAY BE SET ASIDE. INCOME THAT IS PROPERLY SET ASIDE MUST BE USED FOR THE QUALIFYING PURPOSES OUTLINED IN THE SET-ASIDE RESOLUTION. OPERATIONS IS A SINGLE MEMBER LIMITED LIABILITY COMPANY OWNED BY THE FRATERNITY THAT IS TREATED AS A DISREGARDED ENTITY FOR FEDERAL AND STATE INCOME TAX PURPOSES, AND ITS ACTIVITIES ARE EXEMPT AS PROGRAMS UNDER THE FRATERNITY. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE ORGANIZATION AND RECOGNIZE A TAX LIABILITY IF THE ORGANIZATION 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 ORGANIZATION, AND HAS CONCLUDED THAT AS OF JUNE 30, 2023 THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE ACCOMPANYING CONSOLIDATED FINANCIAL STATEMENTS. THE ORGANIZATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. AS SUCH, THE ORGANIZATION IS GENERALLY EXEMPT FROM INCOME TAXES. HOWEVER, THE ORGANIZATION 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 ORGANIZATION HAS FILED ITS FEDERAL AND STATE INCOME TAX RETURNS FOR PERIODS THROUGH JUNE 30, 2022. THESE INCOME TAX RETURNS ARE GENERALLY OPEN TO EXAMINATION BY THE RELEVANT TAXING AUTHORITIES FOR A PERIOD OF THREE YEARS FROM THE LATER OF THE DATE THE RETURN WAS FILED OR ITS DUE DATE (INCLUDING APPROVED EXTENSIONS). PART XI, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 14,528. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 14,528. 0 THE FOUNDATION CHAPTER OF THETA CHI FRATERNITY INC 865 W CARMEL DRIVE CARMEL IN 46032 214014559 501(C)(3) 25000 0 THE RATTLE PUBLICATION FRATERNITY AND SORORITY ACTION FUND 1100 H STREET NW STE A-101 WASHINGTON DC 20005 474906970 501(C)(4) 22000 0 FRATERNAL ADVOCACY 1 1 X 0 0 X 0 0 0 MICHAEL MAYER EXECUTIVE DIRECTOR 205000 0 22500 0 0 0 12150 0 8018 0 247668 0 0 0 JIM POWELL ASSOCIATE EXEC. DIR. 156500 0 2000 0 0 0 9390 0 8018 0 175908 0 0 0 JOHN BERGHOFF CHIEF DEVELOPMENT OFFICER 126500 0 25500 0 0 0 0 0 8018 0 160018 0 0 0 FORM 990, PART VI, SECTION A, LINE 7A THE UNDERGRADUATE MEMBERSHIP NOMINATES INDIVIDUALS FOR ELECTION. ELECTIONS ARE HELD EVERY TWO YEARS AND IS VOTED ON BY THE UNDERGRADUATE MEMBERS ALONG WITH ALUMNUS MEMBERS. TERMS OF SERVICE ARE FOUR YEARS AND THEY CAN SERVE TWO CONSECUTIVE TERMS. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED BY THE EXECUTIVE DIRECTOR AND THE ASSOCIATE EXECUTIVE DIRECTOR BEFORE IT IS FILED. FORM 990, PART VI, SECTION B, LINE 12C ALL EMPLOYEES AND VOLUNTEERS ARE REQUIRED TO READ AND SIGN OFF ON THE POLICY EVERY TWO YEARS. IT IS MONITORED BY THE HEADQUARTERS STAFF. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST, AND FINANCIAL STATEMENTS ARE AVAILABLE AT THE HEADQUARTERS FOR REVIEW ANYTIME DURING REGULAR BUSINESS HOURS. FORM 990, PART XII, LINE 2C THETA CHI FRATERNITY'S BOARD OF DIRECTORS ARE RESPONSIBLE FOR OVERSIGHT OF THE AUDIT AND FOR THE SELECTION OF THE INDEPENDENT AUDITOR. THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. 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