2025-10-10T15:36:27-05:00 2025-05-31 351178661 BLUE & CO LLC 12800 N MERIDIAN ST STE 400 CARMEL IN 46032 990 2024-06-01 136093817 THE SIGMA ALPHA MU FOUNDATION SIGM 3177898339 8701 FOUNDERS ROAD INDIANAPOLIS IN 46268 JAMES ROBERTSON TREASURER 3177898339 2025-10-08 1 0 ANGELA N CRAWFORD CPA P00573197 3178488920 2025-10-06 2024 2025-03-06 01:10:19Z ROBERT WEISS 8701 FOUNDERS ROAD INDIANAPOLIS IN 46268 4573081 0 X HTTP://SAM-FDN.ORG/HOME X 1944 DC TO FURNISH STUDENT AID, TO ENCOURAGE AND DEVELOP CONDUCT AND TRAITS OF CHARACTER CONSISTENT WITH HIGH MORALS, CONSTRUCTIVE CITIZENSHIP, SCHOLARSHIP, LEADERSHIP AND COMMUNITY SERVICE AND TO SUPPORT THE EDUCATIONAL INTERESTS AND ACTIVITIES OF THE SIGMA ALPHA MU FRATERNITY. 22 22 3 75 14663 12993 1163830 689529 0 0 296652 1414415 33937 38050 1494419 2141994 454963 470024 0 0 313515 356265 0 0 242861 323477 403984 1091955 1230273 402464 911721 11987603 12383438 334585 450278 11653018 11933160 TO FURNISH STUDENT AID, TO ENCOURAGE AND DEVELOP CONDUCT AND TRAITS OF CHARACTER CONSISTENT WITH HIGH MORALS, CONSTRUCTIVE CITIZENSHIP, SCHOLARSHIP, LEADERSHIP AND COMMUNITY SERVICE AND TO SUPPORT THE EDUCATIONAL INTERESTS AND ACTIVITIES OF THE SIGMA ALPHA MU FRATERNITY. 0 0 91212 62900 EDUCATIONAL GRANTS PAID TO SIGMA ALPHA MU FRATERNITY, INC. TO SUPPORT THE EDUCATIONAL PROGRAMS THAT PROMOTE HIGHER EDUCATION AND SELF-DEVELOPMENT FOR UNDERGRADUATE MEMBERS OF SIGMA ALPHA MU FRATERNITY, INC. 481649 332147 SCHOLARSHIPS ARE AWARDED TO UNDERGRADUATES AND GRADUATE STUDENTS ATTENDING COLLEGES AND UNIVERSITIES IN THE UNITED STATES AND CANADA. THE SCHOLARSHIPS ARE PROVIDED TO ENABLE THE PURSUIT OF HIGHER EDUCATION. 108724 74977 CHARITABLE CONTRIBUTIONS MADE TO OTHER INSTITUTIONS FOR SCHOLARSHIPS AND EDUCATIONAL PROGRAMS THAT SUPPORT HIGHER EDUCATION AND SELF DEVELOPMENT FOR UNDERGRADUATE STUDENTS. 681585 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 5 0 1 3 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 22 22 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 IN AK AZ AR CA CT FL GA HI IL KS KY ME MD MA MI MN MS NH NJ NM NY NC ND OH OK OR PA RI SC TN UT VA DC WA WV WI X THE ORGANIZATION 3177898339 8701 FOUNDERS ROAD INDIANAPOLIS IN 46268 ROBERT WEISS PRESIDENT 5.00 X X 0 0 0 DENNIS PAESE VICE PRESIDENT 5.00 X X 0 0 0 JAMES ROBERTSON TREASURER 5.00 X X 0 0 0 JOHN PAINE SECRETARY 5.00 X X 0 0 0 ROBERT FAGENSON DIRECTOR 1.00 X 0 0 0 NELSON FRANCE DIRECTOR 1.00 X 0 0 0 LELAND GARRETT DIRECTOR 1.00 X 0 0 0 RONALD KATCH DIRECTOR 1.00 X 0 0 0 STEVEN KAHN DIRECTOR 1.00 X 0 0 0 OFFER KORIN DIRECTOR 1.00 X 0 0 0 LAWRENCE LEIB DIRECTOR 1.00 X 0 0 0 NATHANIEL LOCKLIN DIRECTOR 1.00 X 0 0 0 EVAN LUBLINE DIRECTOR 1.00 X 0 0 0 HANNO MOTT DIRECTOR 1.00 X 0 0 0 ROY NEULICHT DIRECTOR 1.00 X 0 0 0 ANDREW PALEY DIRECTOR 1.00 X 0 0 0 MARC PERLSTEIN DIRECTOR 1.00 X 0 0 0 DAVID PHILLIPS DIRECTOR 1.00 X 0 0 0 DAVID RICE DIRECTOR 1.00 X 0 0 0 BRADLEY UNGER DIRECTOR 1.00 X 0 0 0 RICHARD WILLIAMSON DIRECTOR 1.00 X 0 0 0 LAWRENCE WITTELS DIRECTOR 1.00 X 0 0 0 AARON GIRSON CEO 40.00 X 142912 0 22284 142912 0 22284 1 0 1 0 0 689529 26987 689529 379780 379780 87859 49809 38050 38050 14663 23387 3415913 2381278 1034635 1034635 1034635 2141994 0 14663 1437802 137877 137877 332147 332147 162245 61751 38147 62347 164949 62780 38783 63386 6839 4280 1789 770 22232 8557 5037 8638 48259 48259 26600 26600 68479 68479 33323 33323 35585 10279 10218 15088 56286 27414 1458 27414 6711 2550 1611 2550 36030 16213 3604 16213 24087 24087 2782 1057 668 1057 9303 3535 2233 3535 24880 2176 20528 2176 OTHER EXPENSES 10793 6570 2258 1965 BAD DEBT 9289 9289 UBI TAX 6182 2349 1484 2349 DUES & SUB. 5395 2050 1295 2050 1230273 681585 305827 242861 166547 305220 185639 134999 315139 259714 512 937 2210 2210 20739 19526 980735 412421 596512 568314 10560004 10968505 140301 124013 11987603 12383438 35342 55981 500 110500 205467 189978 93276 93819 334585 450278 X 1442289 1406292 10210729 10526868 11653018 11933160 11987603 12383438 911721 -631579 0 X X 0 1 X 1 0 X 591012 476703 478393 1163830 689529 3399467 591012 476703 478393 1163830 689529 3399467 871073 2528394 338848 537735 416354 422664 467639 2183240 11493 15182 26675 462 621 1083 5610465 0.45070 0.43480 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 8956614 250614 551447 319689 149981 9289005 7737763 488155 1148241 289031 1898 126616 8956614 7656051 198814 -42324 206257 -237893 106414 7737763 8154506 114637 -422021 190421 -82864 83514 7656051 6506110 49230 1729495 178290 -135676 87715 8154506 0.01423 0.75107 0.23470 0 0 82500 82500 880669 394855 485814 17566 17566 0 568314 SECURITY DEPOSITS 5958 DUE TO SIGMA ALPHA MU FRATERNITY 87861 93819 X 1491745 -631579 49809 -581770 2073515 68479 68479 2141994 1211603 49809 49809 1161794 68479 68479 1230273 PART V, LINE 4: INVESTMENT EARNINGS FROM ENDOWMENT FUNDS ARE USED TO AWARD SCHOLARSHIPS TO UNDERGRADUATE AND GRADUATE STUDENTS ATTENDING COLLEGES AND UNIVERSITIES AND TO FUND EDUCATIONAL GRANTS TO ORGANIZATIONS TO PROMOTE SCHOLARSHIP, LEADERSHIP, CITIZENSHIP, AND STUDENT HEALTH PROGRAMS. PART X, LINE 2: THE FOUNDATION IS ORGANIZED AS A NOT-FOR-PROFIT CORPORATION OTHER THAN A PRIVATE FOUNDATION AND IS EXEMPT FROM INCOME TAX UNDER SECTION 501(C)(3) OF THE UNITED STATES INTERNAL REVENUE CODE AND SIMILAR STATE LAW. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE FOUNDATION AND RECOGNIZE A TAX LIABILITY IF THE FOUNDATION 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 FOUNDATION, AND HAS CONCLUDED THAT AS OF MAY 31, 2025 AND 2024, 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. AS SUCH, THE FOUNDATION IS GENERALLY EXEMPT FROM INCOME TAXES. HOWEVER, THE FOUNDATION 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 FOUNDATION 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. PART XI, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES 49,809. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES 49,809. 0 SIGMA ALPHA MU FRATERNITY INC 8701 FOUNDERS ROAD INDIANAPOLIS IN 46268 131306360 501(C)(7) 62900 0 LEADERSHIP SCHOOLS, ALCOHOL AWARENESS EDUCATION AND CITIZENSHIP TRAINING SIGMA THETA CHAPTER OF SIGMA ALPHA MU 2501 LEON STREET AUSTIN TX 78705 740898333 501(C)(7) 8234 0 IMPROVEMENTS TO EDUCATIONAL SPACE AND INTERNET ACCESS OF THE CHAPTER HOUSE. MU THETA CHAPTER OF SIGMA ALPHA MU 904 W 28TH ST LOS ANGELES CA 90007 261100891 501(C)(7) 14856 0 IMPROVEMENTS TO EDUCATIONAL SPACE AND INTERNET ACCESS OF THE CHAPTER HOUSE. 0 3 SCHOLARSHIPS 351 332147 PART I, LINE 2: THE FOUNDATION ONLY APPROVES GRANTS THAT ARE FOR USE IN A SPECIFIC PROGRAM BASED ON BUDGETS AND ALSO REVIEWS THEM AFTER THE PROGRAMS HAVE TAKEN PLACE TO ENSURE THAT PROPOSALS WERE FOLLOWED. AMOUNTS ARE DISBURSED ONLY AFTER THAT REVIEW PROCESS. X X X 0 0 0 0 0 0 0 0 0 AARON GIRSON CEO 128750 0 14162 0 0 0 14300 0 7984 0 165196 0 0 0 X 1 26987 FMV 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B THE RETURN IS PRESENTED TO THE EXECUTIVE COMMITTEE FOR APPROVAL AND ISSUED TO THE FULL BOARD PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C A DIRECTOR MUST SUBMIT AN ANNUAL DISCLOSURE OF CONFLICT OF INTEREST. FORM 990, PART VI, SECTION B, LINE 15A THE BOARD REVIEWED MARKET DATA FOR SIMILAR ORGANIZATIONS WHEN DETERMINING INITIAL COMPENSATION CONTRACT. THE INITIAL CONTRACT WAS DEVELOPED BY THE PRESIDENT AND EXECUTIVE COMMITTEE AND WAS REVIEWED BY OUTSIDE LEGAL COUNSEL BEFORE BEING APPROVED BY THE BOARD. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS FORM 990, APPLICATION FOR EXEMPTION, GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE, UPON REQUEST, IN A TIMELY MANNER, AND SUBJECT TO THE CHARGES PERMITTED BY LAW TO ANY INDIVIDUALS WHO REQUEST THE INFORMATION. FORM 990, PART XII, LINE 2C: THE AUDIT/TAX COMMITTEE ASSUMES RESPONSIBILITY FOR OVERSEEING THE AUDIT PROCESS AS WELL AS SELECTING AN INDEPENDENT ACCOUNTANT.