2024-03-11T12:33:19-05:00 2023-06-30 351178661 BLUE & CO LLC 12800 N MERIDIAN ST STE 400 CARMEL IN 46032 990 2022-07-01 883769608 DELTA SIGMA PHI TITLE HOLDING COMPANY DELT 3176341899 5975 CASTLE CREEK PKWY NORTH DR 4 INDIANAPOLIS IN 46250 PHIL RODRIGUEZ EXECUTIVE DIRECTOR 3176341899 2024-02-26 1 PHIL RODRIGUEZ 999009999 0 ANGELA N CRAWFORD CPA P00573197 3178488920 2024-02-26 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z PHIL RODRIGUEZ 5975 CASTLE CREEK PKWY NORTH DR 465 INDIANAPOLIS IN 46250 74792 0 X X 2022 IN HOLD TITLE TO PROPERTY AND ASSETS FOR DELTA SIGMA PHI FRATERNITY. 3 3 0 0 20195 0 1034350 0 0 0 0 20195 0 0 1034350 20195 0 46929 0 0 0 0 0 0 0 0 5859 0 52788 1034350 -32593 1029100 1098060 0 1500 1029100 1096560 HOLD TITLE TO PROPERTY AND ASSETS FOR DELTA SIGMA PHI FRATERNITY. 0 0 HOLD TITLE TO PROPERTY AND ASSETS FOR DELTA SIGMA PHI FRATERNITY. 0 0 0 0 0 0 0 0 0 0 0 0 0 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 X 0 0 1 0 0 0 0 0 0 0 0 0 0 0 X 3 3 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 0 0 0 IN X THE ORGANIZATION 3176341899 5975 CASTLE CREEK PKWY NORTH DR 465 INDIANAPOLIS IN 46250 CHRIS EDMONDS PRESIDENT 1.00 X X 0 0 0 STAN HILL VP/SECRETARY 1.00 X X 0 0 0 BRIAN SPECKHARD TREASURER 1.00 X X 0 0 0 PHIL ROGRIGUEZ EXECUTIVE DIRECTOR 1.00 39.00 X 0 230092 35729 0 230092 35729 0 0 1 0 0 23504 23504 51288 54597 -3309 -3309 -3309 20195 0 20195 0 46929 1500 4359 52788 1029100 1098060 1029100 1098060 0 1500 0 1500 X 1029100 1096560 1029100 1096560 1029100 1098060 -32593 100053 0 X X 0 1 X 1 0 0 DUE TO AFFILIATE 1500 1500 X PART X, LINE 2: NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS: BOTH THE FRATERNITY AND HOUSING ARE NONPROFIT CORPORATIONS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(7) OF THE UNITED STATES INTERNAL REVENUE CODE AND SIMILAR STATE LAW. TITLE HOLDING IS A NONPROFIT CORPORATION EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(2) 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. ANY INCOME THAT THE GRAND COUNCIL HAS PROPERLY SET ASIDE MUST BE USED FOR THE QUALIFYING PURPOSES OUTLINED IN THE SET ASIDE RESOLUTION. INCLUDED IN CASH AT JUNE 30, 2023 AND 2022 IS $17,730 AND $14,302, RESPECTIVELY, OF FUNDS SET ASIDE BY THE GRAND COUNCIL. 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 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 CONSOLIDATED FINANCIAL STATEMENTS. THE ORGANIZATION 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 OF THE CONSOLIDATED 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). 0 DELTA SIGMA PHI FRATERNITY 5975 CASTLE CREEK PKWY NORTH DR INDIANAPOLIS IN 46250 840405009 501(C)(7) 45929 0 501(C)(2) INCOME TRANSFER 0 1 0 0 0 PHIL ROGRIGUEZ EXECUTIVE DIRECTOR 0 230092 0 0 0 0 0 13478 0 22251 0 265821 0 0 PART I, LINE 3 THE RELATED ORGANIZATION, DELTA SIGMA PHI FRATERNITY, USES A COMPENSATION COMMITTEE, FORM 990 OF OTHER ORGANIZATIONS, COMPENSATION SURVEYS AND APPROVAL BY A COMPENSATION COMMITTEE IN DETERMINING THE COMPENSATION OF THE CEO. FORM 990, PART V, LINE 3B THE ORGANIZATION FILES A CONSOLIDATED FORM 990-T WITH THE PARENT 501(C)(7) ORGANIZATION, DELTA SIGMA PHI FRATERNITY. FORM 990, PART VI, SECTION B, LINE 11B THE BOARD WAS PROVIDED A COPY OF THE FORM 990 FOR REVIEW PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY IS REVIEWED AT THE ANNUAL BOARD MEETING. EACH BOARD MEMBER MUST UPDATE THEIR COMPLIANCE AND SIGN THE POLICY ANNUALLY. 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 XI, LINE 2C THE ORGANIZATION HAS AN AUDIT COMMITTEE THAT ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT AND THIS PROCESS HAS NOT CHANGED FROM PRIOR YEARS. DELTA SIGMA PHI FRATERNITY 5975 CASTLE CREEK PARKWAY NORTH DRI INDIANAPOLIS IN 46250 840405009 FRATERNITY IN 501(C)(7) 0 THE DELTA SIGMA PHI FOUNDATION 5975 CASTLE CREEK PARKWAY NORTH DRI INDIANAPOLIS IN 46250 846035998 FOUNDATION IN 501(C)(3) 0 DELTA SIGMA PHI HOUSING CORPORATION 5975 CASTLE CREEK PARKWAY NORTH DRI INDIANAPOLIS IN 46250 871686686 HOUSING IN 501(C)(7) 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0