2025-04-01T15:11:18-05:00 2024-06-30 351178661 BLUE & CO LLC 12800 N MERIDIAN ST STE 400 CARMEL IN 46032 990 2023-07-01 871686686 DELTA SIGMA PHI HOUSING CORPORATION DELT 3176341899 5975 CASTLE CREEK PKWY NORTH DR 4 INDIANAPOLIS IN 46250 PHIL RODRIGUEZ EXECUTIVE DIRECTOR 3176341899 2025-03-25 1 0 ANGELA N CRAWFORD CPA P00573197 3178488920 2025-03-25 2023 2025-03-06 01:10:19Z PHIL RODRIGUEZ 5975 CASTLE CREEK PKWY NORTH DR 465 INDIANAPOLIS IN 46250 731509 0 X WWW.DELTASIG.ORG X 2021 IN OWN, LEASE, PROVIDE, EQUIP, MAINTAIN AND MANAGE LIVING AND MEETING QUARTERS FOR MEMBERS OF COLLEGIATE CHAPTERS OF THE DELTA SIGMA PHI FRATERNITY. 7 7 0 7 0 0 0 0 742150 731509 0 0 0 0 742150 731509 0 0 0 0 0 0 0 0 0 878331 641687 878331 641687 -136181 89822 370933 108349 480926 128520 -109993 -20171 OWN, LEASE, PROVIDE, EQUIP, MAINTAIN AND MANAGE LIVING AND MEETING QUARTERS FOR MEMBERS OF COLLEGIATE CHAPTERS OF THE DELTA SIGMA PHI FRATERNITY. 0 0 OWN, LEASE, PROVIDE, EQUIP, MAINTAIN AND MANAGE LIVING AND MEETING QUARTERS FOR MEMBERS OF COLLEGIATE CHAPTERS OF THE DELTA SIGMA PHI FRATERNITY. 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 X 7 7 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 KEN EDWARDS PRESIDENT 1.00 X X 0 0 0 SCOTT KIMPEL VICE PRESIDENT 1.00 X X 0 0 0 BILL ALMOND TREASURER 1.00 X X 0 0 0 JOHN JACHNA SECRETARY 1.00 X X 0 0 0 MIKE GRIFFIN DIRECTOR 1.00 X 0 0 0 LYLE GARDNER DIRECTOR 1.00 X 0 0 0 JASON DEKEUSTER DIRECTOR 1.00 X 0 0 0 PHIL RODRIGUEZ EXECUTIVE DIRECTOR 1.00 39.00 X 0 227805 30845 0 227805 30845 0 0 1 0 0 HOUSING REVENUE 900099 731509 731509 731509 731509 731509 0 0 22725 2250 2835 4031 1998 1789 562591 1754 11168 BAD DEBTS 30500 MISCELLANEOUS 46 641687 59036 40352 13470 12289 298427 55708 370933 108349 43179 22916 17266 2294 420481 103310 480926 128520 X -109993 -20171 -109993 -20171 370933 108349 89822 0 X X 0 1 X 1 0 0 SECURITY DEPOSITS 35000 RIGHT OF USE ASSETS 20708 55708 DUE TO AFFILIATES 53094 SECURITY DEPOSITS 29100 OPERATING LEASE LIABILITIES 21116 103310 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, 2024 AND 2023 IS $62,130 AND $17,730, 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, 2024 AND 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 HAS FILED ITS FEDERAL AND STATE INCOME TAX RETURNS FOR PERIODS THROUGH JUNE 30, 2023 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 0 0 PHIL RODRIGUEZ EXECUTIVE DIRECTOR 0 203101 0 24704 0 0 0 5931 0 24914 0 258650 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. NO PORTION OF THE CEO'S SALARY IS ALLOCATED TO DELTA SIGMA PHI HOUSING CORPORATION. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 WAS PROVIDED TO THE FINANCE / AUDIT COMMITTEE 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 843035998 FOUNDATION IN 501(C)(3) 0 DELTA SIGMA PHI TITLE HOLDING COMPANY 5975 CASTLE CREEK PARKWAY NORTH DRI INDIANAPOLIS IN 46250 883769608 TITLE HOLDING IN 501(C)(2) 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 1 1 0 0 0