2026-01-13T15:01:22-06:00 2025-07-31 351178661 BLUE & CO LLC 12800 N MERIDIAN ST STE 400 CARMEL IN 46032 990 2024-08-01 833203001 NAUTILUS MANAGEMENT INC NAUT 9017481894 3205 PLAYERS LANE MEMPHIS TN 38125 MARGARET WAPLES EXCECUTIVE DIRECTOR 9017481894 2026-01-13 1 1 ANGELA N CRAWFORD CPA P00573197 3178488920 2026-01-13 2024 2025-03-06 01:10:19Z MARGARET WAPLES 3205 PLAYERS LANE MEMPHIS TN 38125 10930670 0 X N/A X 2018 IN TO OWN, OPERATE, PROVIDE SERVICES TO SUPPORT, OR OTHERWISE MAINTAIN STUDENT HOUSING FACILITIES WHERE KAPPA DELTA SORORITY MEMBERS LIVE TOGETHER, COMMINGLE OR ENGAGE IN SOCIAL AND RECREATIONAL ACTIVITIES TO ADVANCE THE SORORITY'S MISSION AND OBJECTIVES. 3 3 10 3 2039788 0 575663 2859 3722854 3991021 932459 2039788 8636 11519 5239612 6045187 0 462666 0 0 365762 257146 0 0 0 4137799 4466139 4503561 5185951 736051 859236 53716172 57583521 31804060 34595535 21912112 22987986 X TO DEVELOP, FOSTER AND MAINTAIN SISTERHOOD AND SOCIAL INTERACTION AT FACILITIES OF KAPPA DELTA SORORITY THROUGH OWNING, OPERATING, PROVIDING SERVICES TO SUPPORT, OR OTHERWISE HELPING TO MAINTAIN STUDENT HOUSING FACILITIES WHERE SORORITY MEMBERS LIVE TOGETHER, COMMINGLE OR ENGAGE IN SOCIAL AND RECREATIONAL ACTIVITIES TO ADVANCE THE SORORITY'S AND THE CORPORATION'S PURPOSE OF GOOD FELLOWSHIP AND A POSITIVE MEMBERSHIP EXPERIENCE. 0 0 HOUSING: PROVIDING STUDENT HOUSING SOLUTIONS FOR OUR MEMBERS AT LOCATIONS OF KAPPA DELTA SORORITY BY RENTING, PURCHASING OR BUILDING FACILITIES AND PROVIDING RELATED MANAGEMENT SERVICES. 0 0 0 0 0 0 0 0 0 1 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 1 1 0 0 1 27 0 1 10 1 1 1 0 0 0 1 1 0 0 0 0 0 X 3 3 0 0 0 0 1 0 0 1 1 0 0 1 1 1 1 1 1 0 0 0 TN X JOELLE SHEARIN 9017481894 3205 PLAYERS LANE MEMPHIS TN 38125 SUSAN STOCKTON PRESIDENT 2.00 10.00 X X 0 1200 0 ELIZABETH FUCHS BEG 625 TREASURER 2.00 10.00 X X 0 0 0 JULIE WENDELL SECRETARY 2.00 10.00 X X 0 1200 0 SARAH DUBBERT END 625 TREASURER 2.00 10.00 X X 0 1200 0 MARGARET WAPLES EXECUTIVE DIRECTOR 5.00 37.50 X 0 265953 8573 JOELLE SHEARIN DIRECTOR OF FINANCE 12.00 37.50 X 0 175882 12916 0 445435 21489 0 0 1 0 COLLEGE FRESH INC 701 DEVONSHIRE DR C-23 CHAMPAIGN IL 61820 FOOD SERVICE 876703 1 2859 2859 HOUSING PROGRAM REVENUE 900099 3795188 3795188 INTEREST ON HOUSING LOANS 900099 195833 195833 3991021 816290 816290 6108981 4885483 1223498 1223498 1223498 OTHER INCOME 900099 11519 11519 11519 6045187 4002540 2039788 0 462666 228158 8941 20047 41242 4906 70893 6469 152527 58729 1209786 47083 522935 1011930 111550 FOOD SERVICE 889895 SORORITY STAFF SERVICES 341614 OTHER EXPENSES 1884 BAD DEBT -5304 5185951 796385 814201 197978 456278 2500000 2500000 101989 155601 29602243 3500788 24328632 26101455 23070023 25514960 2721165 2041026 53716172 57583521 6522845 246417 190309 12767086 12389798 10250757 2073063 21959320 31804060 34595535 X 21912112 22987986 21912112 22987986 53716172 57583521 X 859236 512857 -296219 X X 0 1 X 1 0 4513006 4513006 23579451 2638546 20940905 64607 64607 0 1266669 797635 469034 178510 178510 26101455 OPERATING LEASE LIABILITIES 1698460 PAYABLE TO SORORITY 20260860 21959320 X PART X, LINE 2: FOOTNOTE TO THE CONSOLIDATED FINANCIAL STATEMENTS: THE SORORITY AND NAUTILUS ARE EACH ORGANIZED AS NOT-FOR-PROFIT CORPORATIONS THAT ARE EXEMPT FROM INCOME TAXES 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 JULY 31, 2025 WAS $4,648,939. THE ACTIVITIES OF NAUTILUS INCLUDE THE ACTIVITIES OF ITS SINGLE MEMBER LLCS (NOTE 1), WHICH ARE EXEMPT AS PROGRAMS UNDER NAUTILUS NOT-FOR-PROFIT EXEMPTION AND ARE INCLUDED IN THE INCOME TAX FILINGS OF NAUTILUS. THE EXEMPTION IS ON ALL INCOME EXCEPT UNRELATED BUSINESS INCOME. 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 JULY 31, 2025, 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 IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. THE ORGANIZATION HAS FILED ITS FEDERAL AND STATE INCOME TAX RETURNS FOR PERIODS THROUGH JULY 31, 2024. 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 KAPPA DELTA HOUSE CORPORATION - ETA UPSILON CHAPTER PO BOX 2836 DURHAM NC 27715 452898170 501(C)(7) 0 462666 FMV ASSUMPTION OF MORTGAGE IN EXCESS OF VALUE TRANSFER OF LOCAL HOUSING CORPORATION TO NATIONAL ORGANIZATION. 0 1 0 0 0 MARGARET WAPLES EXECUTIVE DIRECTOR 0 240953 0 25000 0 0 0 8528 0 45 0 274526 0 0 JOELLE SHEARIN DIRECTOR OF FINANCE 0 158722 0 17160 0 0 0 7436 0 5480 0 188798 0 0 FORM 990, PART VI, LINE 15A: OFFICERS ARE COMPENSATED BY A RELATED ORGANIZATION. THAT ORGANIZATION UTILIZES FORM 990S OR OTHER ORGANIZATIONS, COMPENSATION STUDIES AND APPROVAL BY THE NATIONAL COUNCIL IN DETERMINING COMPENSATION. FORM 990, PART VI, SECTION A, LINE 6 MEMBERSHIP CONSISTS OF KAPPA DELTA SORORITY, INCORPORATED (AN ORGANIZATION EXEMPTION UNDER IRC SECTION 501(C)(7)) AND THEIR MEMBERS RESIDING IN PROPERTIES OWNED OR MANAGED BY THE ORGANIZATION. FORM 990, PART VI, SECTION B, LINE 11B THE 990 IS REVIEWED BY MANAGEMENT AND PROVIDED TO THE NAUTILUS BOARD FOR APPROVAL PRIOR TO FILING THE RETURN. FORM 990, PART VI, SECTION B, LINE 12C CONFLICT OF INTEREST DISCLOSURES ARE REQUIRED FOR ALL NEW KEY EMPLOYEES/OFFICERS. ANNUALLY, ALL CURRENT KEY EMPLOYEES/OFFICERS ARE REQUIRED TO UPDATE THE DISCLOSURES. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FORM 990 AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9: GAIN/LOSS ON INTEREST RATE SWAPS -296,219. FORM 990, PART XII, LINE 2C: THE ENTITY'S NATIONAL COUNCIL ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS. THE PROCESS HAS NOT CHANGES FROM THE PRIOR YEAR. 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