2024-03-28T08:43:47-05:00 2023-06-30 351178661 BLUE & CO LLC 12800 N MERIDIAN ST STE 400 CARMEL IN 46032 990 2022-07-01 362024274 SIGMA DELTA TAU SOCIETY SIGM 3178467747 714 ADAMS STREET CARMEL IN 46032 MELISSA KISH EXECUTIVE DIRECTOR 3178467747 2024-03-28 1 MELISSA KISH 999009999 1 ANGELA N CRAWFORD CPA P00573197 3178488920 2024-03-28 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z MELISSA KISH 714 ADAMS STREET CARMEL IN 46032 6951978 0 1026 X WWW.SIGMADELTATAU.ORG X 1917 DE SIGMA DELTA TAU EMPOWERS EACH MEMBER TO REACH HER FULLEST POTENTIAL BY ENRICHING THE EXPERIENCE OF WOMEN WITH SIMILAR IDEALS, BUILDING LASTING RELATIONSHIPS, PROMOTING CIVIC RESPONSIBILITY, AND FOSTERING PERSONAL GROWTH. 9 9 18 145 304476 0 47000 274686 1769661 1751646 80743 228419 130147 95563 2027551 2350314 193045 0 0 0 803611 779518 0 0 0 1407444 1233161 2404100 2012679 -376549 337635 4699167 5060994 598941 549307 4100226 4511687 SIGMA DELTA TAU EMPOWERS EACH MEMBER TO REACH HER FULLEST POTENTIAL BY ENRICHING THE EXPERIENCE OF WOMEN WITH SIMILAR IDEALS, BUILDING LASTING RELATIONSHIPS, PROMOTING CIVIC RESPONSIBILITY, AND FOSTERING PERSONAL GROWTH. 0 0 CHAPTER SERVICES: THE SOCIETY PROVIDES SERVICES TO ITS COLLEGIATE CHAPTERS INCLUDING REGULAR STAFF VISITS, PUBLICATIONS AND RESOURCES, OVERSIGHT AND GUIDANCE. PUBLICATIONS: THE SOCIETY PUBLISHES A SEMIANNUAL MAGAZINE IN THE SPRING AND FALL WHICH CONTAINS BOTH EDUCATIONAL AND SORORITY SPECIFIC INFORMATION. THIS MAGAZINE IS SENT TO ALL INITIATED UNDERGRADUATE AND ALUMNAE MEMBERS, CURRENTLY NUMBERING ABOUT 30,000. CONVENTIONS AND CONFERENCES: THE SOCIETY HOLDS CONFERENCES WHICH DISSEMINATE LEADERSHIP AND EDUCATIONAL INFORMATION AND MATERIALS. THE NATIONAL CONVENTION IS A BIENNIAL EVENT AND COLLEGIATE LEADERSHIP DEVELOPMENT PROGRAMMING IS HELD ANNUALLY. 0 1 0 0 0 0 0 0 1 1 0 0 0 1 1 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 15 0 1 18 1 1 1 0 0 0 0 232625 0 0 0 0 X 9 9 0 0 0 0 1 1 1 1 1 0 1 1 1 1 1 1 1 1 1 0 0 IN X THE ORGANIZATION 3178467747 714 ADAMS STREET CARMEL IN 46032 EMILY FREED PRESIDENT 10.00 X X 0 0 0 LESLIE HERMAN SECRETARY/TREASURER 10.00 X X 0 0 0 MARGAUX MANLEY LIMA PAST PRESIDENT 10.00 X X 0 0 0 KIMMI TELLER FOSS VICE PRESIDENT 10.00 X X 0 0 0 DARYN FOSTER VICE PRESIDENT 10.00 X X 0 0 0 JILLIAN GALLAGHER VICE PRESIDENT 10.00 X X 0 0 0 MEREDITH MITNICK VICE PRESIDENT 10.00 X X 0 0 0 AMY RODNICK VICE PRESIDENT 10.00 X X 0 0 0 JESS RYAN NATIONAL PANHELLENIC DELEG 10.00 X X 0 0 0 MELISSA KISH EXECUTIVE DIRECTOR 40.00 X 125958 0 4531 125958 0 4531 1 0 0 0 0 246671 28015 274686 MEMBERSHIP DUES 900099 1370121 1370121 INSURANCE FEES 900099 381375 381375 CONVENTION INCOME 900099 150 150 1751646 88183 88183 76057 76057 6000 0 6000 6000 6000 4508536 4368300 140236 140236 140236 236033 233364 2669 2669 MISCELLANEOUS INCOME 900099 10837 10837 10837 2350314 1771152 304476 0 132979 529458 58025 59056 32750 60530 21936 66 34845 15337 44409 70168 79414 2516 30775 277158 EXTENSION 96703 VOLUNTEER EXPENSES 95452 CHAPTER SERVICES 94898 SPECIAL PROJECTS 94356 181848 2012679 931791 931384 150525 199036 36698 32170 17406 9624 29593 120252 967084 577649 420148 389435 3113006 3379093 4699167 5060994 320137 112305 0 142494 230166 203577 48638 90931 598941 549307 X 4100226 4511687 4100226 4511687 4699167 5060994 337635 73826 0 X X 0 1 X 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2542289 230831 2773120 2528627 459262 -445600 2542289 2504803 23824 2528627 2468060 36743 2504803 2205527 233016 29517 2468060 1.00000 0 0 814736 436639 378097 152348 141010 11338 389435 FUNDS HELD FOR OTHERS 11670 DUE TO RELATED PARTY 79261 90931 X 2635568 73826 73826 2561742 21936 -233364 -211428 2350314 2224107 233364 233364 1990743 21936 21936 2012679 PART V, LINE 4: THE INTENDED USE OF THE SOCIETY'S ENDOWMENT FUNDS IS TO PROVIDE ASSISTANCE TO CHAPTERS. PART X, LINE 2: THE SOCIETY IS ORGANIZED AS A NOT-FOR-PROFIT CORPORATION 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. INCOME EARNED FROM NON-MEMBERS IS RECOGNIZED AS UNRELATED BUSINESS INCOME TO THE EXTENT SUCH INCOME IS NOT SET ASIDE FOR CHARITABLE AND EDUCATIONAL PURPOSES. INCOME THAT IS PROPERLY SET ASIDE MUST BE USED FOR THE QUALIFYING PURPOSES OUTLINED IN THE SET ASIDE RESOLUTION. THE OUTSTANDING BALANCE OF FUNDS SET ASIDE AS OF JUNE 30, 2023 AND 2022 WAS $326,523 AND $503,046, RESPECTIVELY. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE SOCIETY AND RECOGNIZE A TAX LIABILITY IF THE SOCIETY 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 SOCIETY, AND HAS CONCLUDED THAT AS OF JUNE 30, 2023 AND 2022, 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. THE SOCIETY HAS FILED ITS FEDERAL AND STATE INCOME TAX RETURNS FOR PERIODS THROUGH JUNE 30, 2022 AND 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. 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 4B - OTHER ADJUSTMENTS: COST OF GOODS SOLD -233,364. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 233,364. PART V, LINE 4: THE INTENDED USE OF THE SOCIETY'S ENDOWMENT FUNDS IS TO PROVIDE ASSISTANCE TO CHAPTERS. FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION HAS MEMBERS THAT CAN ELECT MEMBERS OF THE GOVERNING BODY. FORM 990, PART VI, SECTION A, LINE 7A THE MEMBERSHIP OF THE ORGANIZATION ELECTS THE OFFICERS AND THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION A, LINE 7B IN ACCORDANCE WITH THE ORGANIZATION'S BY-LAWS, AMENDMENTS TO THE BY-LAWS ARE SUBJECT TO APPROVAL BY THE SOCIETY'S MEMBERS. FORM 990, PART VI, SECTION B, LINE 11B THE ORGANIZATION'S FINANCE COMMITTEE REVIEWS THE 990. FORM 990, PART VI, SECTION B, LINE 12C THE SOCIETY REVIEWS THE POLICY AND ANY CONFLICTS OF INTEREST ON AN ANNUAL BASIS. FORM 990, PART VI, SECTION B, LINE 15A COMPENSATION IS DETERMINED ON A YEAR TO YEAR BASIS BY THE BOARD AND TAKES INTO CONSIDERATION RESPONSIBILITIES, BUDGET, ECONOMY, ETC. FORM 990, PART VI, SECTION C, LINE 18 THE ORGANIZATION MAKES ITS ANNUAL FORM(S) 990 AND 990-T (IF APPLICABLE) AND ITS FORM 1024 AVAILABLE TO THE PUBLIC UPON REQUEST. 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 REQUEST. FORM 990, PART XII, LINE 2C: THE ORGANIZATION'S FINANCE COMMITTEE IS RESPONSIBLE FOR OVERSEEING THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT.