2025-04-01T15:13:48-05:00 2024-06-30 351178661 BLUE & CO LLC 12800 N MERIDIAN ST STE 400 CARMEL IN 46032 990 2023-07-01 840405009 DELTA SIGMA PHI FRATERNITY DELT 3176341899 5975 CASTLE CREEK PKWY NORTH DR 4 INDIANAPOLIS IN 46250 PHIL RODRIGUEZ EXECUTIVE DIRECTOR 3176341899 2025-04-01 1 1 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 4660653 0 X WWW.DELTASIG.ORG X 1900 IN TO ORGANIZE, CARRY ON, CONDUCT, MAINTAIN, FURTHER THE INTERESTS AND PERPETUATE IN THE UNITED STATES OF AMERICA AND IN OTHER NATIONS A GREEK-LETTER FRATERNITY OF COLLEGE AND UNIVERSITY MEN WHO BELIEVE IN GOD AND ARE LOYAL TO AND SUPPORT THE UNITED STATES OF AMERICA OR THE COUNTRIES OF WHICH THEY ARE CITIZENS, WHICH FRATERNITY SHALL BE DEDICATED TO THE FURTHERANCE AND DEFENSE OF LIBERTY, EDUCATION, AND FRATERNITY IN COLLEGES, UNIVERSITIES AND OTHER EDUCATIONAL INSTITUTIONS, THE MAINTENANCE AND PROTECTION OF THE SANCTITY OF THE HOME, THE SACREDNESS OF THE FAMILY BOND AND THE CHIVALRY OF MAN TOWARD WOMAN, AND OF MEN ATTENDING, OR WHO HAVE ATTENDED, COLLEGES, UNIVERSITIES AND OTHER EDUCATIONAL INSTITUTIONS; AND TO CREATE, ESTABLISH, CARRY ON, MAINTAIN, ENCOURAGE, OVERSEE, REGULATE AND SANCTION CHAPTERS AMONG ITS MEMBERS. 9 9 31 500 32962 0 296929 483164 2618928 3196889 6589 91 844918 929650 3767364 4609794 0 0 0 0 2274331 2131876 0 0 0 2078754 2032273 4353085 4164149 -585721 445645 972505 751330 2084532 1417529 -1112027 -666199 X TO ORGANIZE, CARRY ON, CONDUCT, MAINTAIN, FURTHER THE INTERESTS AND PERPETUATE IN THE UNITED STATES OF AMERICA AND IN OTHER NATIONS A GREEK-LETTER FRATERNITY OF COLLEGE AND UNIVERSITY MEN WHO BELIEVE IN GOD AND ARE LOYAL TO AND SUPPORT THE UNITED STATES OF AMERICA OR THE COUNTRIES OF WHICH THEY ARE CITIZENS, WHICH FRATERNITY SHALL BE DEDICATED TO THE FURTHERANCE AND DEFENSE OF LIBERTY, EDUCATION, AND FRATERNITY IN COLLEGES, UNIVERSITIES AND OTHER EDUCATIONAL INSTITUTIONS, THE MAINTENANCE AND PROTECTION OF THE SANCTITY OF THE HOME, THE SACREDNESS OF THE FAMILY BOND AND THE CHIVALRY OF MAN TOWARD WOMAN, AND OF MEN ATTENDING, OR WHO HAVE ATTENDED, COLLEGES, UNIVERSITIES AND OTHER EDUCATIONAL INSTITUTIONS; AND TO CREATE, ESTABLISH, CARRY ON, MAINTAIN, ENCOURAGE, OVERSEE, REGULATE AND SANCTION CHAPTERS AMONG ITS MEMBERS. 0 0 RISK MANAGEMENT: INCLUDES EXPENSES OF LIABILITY INSURANCE PREMIUMS AND PAYMENTS MADE TOWARD THE INSURANCE DEDUCTIBLE. ALSO INCLUDES EDUCATIONAL PROGRAMMING FOR 106 CHAPTERS AND COLONIES. EDUCATION:PROVIDES EDUCATIONAL PROGRAMS TO UNDERGRADUATE MEMBERS INCLUDING; THE LEADERSHIP INSTITUTE, A TRAINING DEVELOPMENT PROGRAM FOR CHAPTER GROWTH AND LEADERSHIP OFFICERS, LEADERSHIP TRAINING FOR UNDERGRADUATES AND VOLUNTEERS, AND EDUCATION MANUALS. CHAPTER SERVICES: PROVIDES SUPPORT TO 106 CHAPTERS AND ALUMNI THROUGH VISITS FROM TEN TRAVELING STAFF MEMBERS. OTHER PROGRAM SERVICES CONSIST OF COMMUNICATIONS, CONVENTION, EDUCATION, EXPANSION, RISK MANAGEMENT, AND ADMINISTRATION AND FOUNDATION ADMINISTRATION SUPPORTING SERVICES. 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 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 13 0 1 31 1 1 1 0 0 0 1 1 635144 0 0 0 0 X 9 9 0 0 0 0 1 1 0 1 1 0 1 1 1 1 1 1 1 1 1 1 0 IN X PHIL RODRIGUEZ 3176341899 5975 CASTLE CREEK PKWY NORTH DR 465 INDIANAPOLIS IN 46250 PHIL RODRIGUEZ EXECUTIVE DIRECTOR 40.00 X 182244 45461 30845 COURTNEY WILLIAMS CHIEF FINANCIAL OFFICER 40.00 X 123429 30857 2659 NATHAN WIGHT CHIEF ADVANCEMENT OFFICER 40.00 X 0 141086 12571 THOMAS WISEMAN ARCHER NATIONAL PRESIDENT 2.00 X X 0 0 0 JOHN JENKINS VICE PRESIDENT 2.00 X X 0 0 0 BRAD SULLIVAN SECRETARY/TREASURER 2.00 X X 0 0 0 JIM LARSON PAST PRESIDENT 2.00 X 0 0 0 NICO AMOROSO DIRECTOR 2.00 X 0 0 0 DIVYESH JEVTANI DIRECTOR 2.00 X 0 0 0 NICK MEDEL DIRECTOR 2.00 X 0 0 0 GAVIN MURPHY DIRECTOR 2.00 X 0 0 0 JOHN WALDEN DIRECTOR 2.00 X 0 0 0 305673 217404 46075 2 0 1 0 0 483164 483164 MEMBERSHIP DUES 900099 2913134 2913134 CONVENTION 900099 279255 279255 INSURANCE FEE 900099 4500 4500 3196889 170 170 32871 32871 50780 50859 -79 -79 -79 FOUNDATION REIMBURSEME 900099 750206 750206 FOUNDATION SERVICES 900099 109028 109028 HOUSING CORPORATION RE 900099 28873 28873 8672 8672 896779 4609794 4093668 32962 0 381954 1438885 37213 135647 138177 62554 83663 7 236161 42 77186 147219 82082 288124 439265 62092 421282 BAD DEBTS 86144 EDUCATION & TRAINING 19853 DUES & SUBSCRIPTIONS 15687 MISCELLANEOUS 8242 2670 4164149 108874 110000 115527 69725 275568 273451 312683 312050 633 633 471903 297521 972505 751330 206263 438119 258174 750 721925 625000 898170 353660 2084532 1417529 X -1122027 -666199 10000 0 -1112027 -666199 972505 751330 445645 183 0 X X 0 1 X 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 312683 312050 633 633 CAPITAL CONTRIBUTION - FRMT 27542 DUE FROM AFFILIATES 99047 ROU ASSET 170932 297521 INSURANCE DEDUCTIBLE RESERVE 39518 ESCROW & SECURITY DEPOSITS 119769 ROU LIABILITY 178180 DEFERRED COMPENSATION 16193 353660 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). X 1 1 X X X X 0 0 0 PHIL RODRIGUEZ EXECUTIVE DIRECTOR 157540 45461 24704 0 0 0 5931 0 24914 0 213089 45461 0 0 COURTNEY WILLIAMS CHIEF FINANCIAL OFFICER 123429 30857 0 0 0 0 2152 0 507 0 126088 30857 0 0 NATHAN WIGHT CHIEF ADVANCEMENT OFFICER 0 141086 0 0 0 0 0 4285 0 8286 0 153657 0 0 PART I, LINE 1B THE EMPLOYMENT CONTRACT OF THE EXECUTIVE DIRECTOR OF THE ORGANIZATION PROVIDES FOR REIMBURSEMENT OF TRAVEL COSTS INCURRED BY HIS SPOUSE OR CHILDREN WHEN ACCOMPANYING HIM ON BUSINESS TRAVEL. FORM 990, PART VI, SECTION A, LINE 6 THE THREE CLASSES OF MEMBERSHIP ARE UNDERGRADUATE, ALUMNI, AND HONORARY. FORM 990, PART VI, SECTION A, LINE 7A OFFICERS OF THE ORGANIZATION ARE ELECTED BY REPRESENTATIVES OF THE CHAPTERS AND ALUMNI ASSOCIATION EVERY OTHER YEAR. IN THE OFF YEAR AN UNDERGRADUATE IS ELECTED TO THE BOARD. THE BY-LAWS OF THE ORGANIZATION PROVIDE THAT THE OFFICERS WILL APPOINT OTHER MEMBERS IF VACANCIES EXIST. 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 B, LINE 15 THE SALARY AND PERFORMANCE OF THE EXECUTIVE DIRECTOR ARE REVIEWED ANNUALLY BY THE GRAND COUNCIL (BOARD OF DIRECTORS). THIS REVIEW IS CONDUCTED BY THE BOARD'S EXECUTIVE COMPENSATION AND REVIEW COMMITTEE AND CONSIDERS BENCHMARKING DATA FROM LIKE MEMBERSHIP ORGANIZATIONS (I.E. FRATERNITIES), INDIANAPOLIS-BASED MEMBERSHIP ASSOCIATIONS, AND NATIONAL SURVEYS FOR THE NON-PROFIT SECTOR. 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. 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) DELTA SIGMA PHI FRATERNITY 1 DELTA SIGMA PHI TITLE HOLDING COMPANY 5975 CASTLE CREEK PARKWAY NORTH DRI INDIANAPOLIS IN 46250 883769608 TITLE HOLDING IN 501(C)(2) DELTA SIGMA PHI FRATERNITY 1 0 1 1 0 1 0 0 0 0 0 1 0 0 1 1 0 1 0 0 THE DELTA SIGMA PHI FOUNDATION C 260133 COST THE DELTA SIGMA PHI FOUNDATION Q 750206 COST THE DELTA SIGMA PHI FOUNDATION N 109028 COST DELTA SIGMA PHI TITLE HOLDING COMPANY C 52421 COST DELTA SIGMA PHI TITLE HOLDING COMPANY E 475000 COST