2024-04-11T13:16:45-05:00 2023-06-30 351178661 BLUE & CO LLC 12800 N MERIDIAN ST STE 400 CARMEL IN 46032 990 2022-07-01 530220898 PHI SIGMA SIGMA INC PHIS 4107991224 1213 LIBERTY ROAD STE J 335 ELDERSBURG MD 21784 TESS L STOVALL PRESIDENT 4107991224 2024-04-11 1 TESS STOVALL 999009999 1 ANGELA N CRAWFORD CPA P00573197 3178488920 2024-04-11 0 AAL1 IAL1 2022 2023-04-26 12:10:37Z TESS L STOVALL 1213 LIBERTY ROAD STE J 335 ELDERSBURG MD 21784 4602305 0 0942 X WWW.PHISIGMASIGMA.ORG X 1913 NY PHI SIGMA SIGMAS MISSION IS TO INSPIRE THE PERSONAL DEVELOPMENT OF EACH SISTER AND PERPETUATE THE ADVANCEMENT OF WOMANHOOD. 7 7 27 348 166485 0 432854 1069392 2451540 2653146 132142 49038 105544 117447 3122080 3889023 350000 0 0 0 1268154 1651191 0 0 0 1789877 1099932 3408031 2751123 -285951 1137900 6908713 6489124 5338659 3639414 1570054 2849710 PHI SIGMA SIGMAS MISSION IS TO INSPIRE THE PERSONAL DEVELOPMENT OF EACH SISTER AND PERPETUATE THE ADVANCEMENT OF WOMANHOOD. 0 0 EDUCATIONAL PROGRAMMING TO INSPIRE THE PERSONAL DEVELOPMENT OF EACH SISTER AND PERPETUATE THE ADVANCEMENT OF WOMEN ON PERSONAL DEVELOPMENT, LIFE SKILLS, AND LEADERSHIP. CHAPTER SUPERVISION FOR 6,127 COLLEGIANS ON 90 COLLEGIATE CAMPUSES AND APPROXIMATELY 66,000 LIVING ALUMNAE MEMBERS. 0 1 0 0 0 0 0 0 0 1 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 1 14 0 1 27 1 1 1 0 0 0 1 1 432160 0 0 0 0 X 7 7 0 0 0 0 1 1 0 1 0 0 1 1 1 1 1 1 1 1 1 1 0 X MICHELLE ARDERN 4107991224 1213 LIBERTY ROAD SUITE J 335 ELDERSBURG MD 21784 TESS STOVALL PRESIDENT 10.00 0.00 X X 0 0 0 BRENNEZZA DAPARRE GARCIA VICE PRESIDENT 5.00 0.00 X X 0 0 0 JENNIFER BERNARD TREASURER 5.00 0.00 X X 0 0 0 MARYBETH ALTHOFF DIRECTOR 5.00 0.00 X 0 0 0 MARGARET BAKER DANIEL DIRECTOR 5.00 0.00 X 0 0 0 BETHANY DAVIS DIRECTOR 5.00 0.00 X 0 0 0 LIA HAM DIRECTOR 5.00 0.00 X 0 0 0 MICHELLE ARDERN EXECUTIVE DIRECTOR 40.00 0.00 X 125389 0 15915 LINDA BEAVIN DIRECTOR OF DATABASE & TECHNOLOGY 40.00 0.00 X 109465 0 7341 234854 0 23256 2 0 0 0 GREEK LABEL LLC 1012 GRAND ST UNIT 5 HOBOKEN NJ 07030 CONTRACTED SERVICES 108584 1 1069392 1069392 MEMBERSHIP DUES 611710 2241888 2241888 AFFILIATE MANAGEMENT 611710 362558 362558 COLLEGIATE MEETING REG 611710 48700 48700 2653146 44272 44272 117447 117447 684398 679632 4766 4766 4766 33650 33650 0 3889023 2653146 166485 0 157881 1228049 160538 104723 61514 41718 17479 169509 71605 210326 6631 160291 3846 9079 125120 CHAPTER PROGRAMMING 207288 CLOSED CHAPTER EXPENSE 9416 UNRELATED BUSINESS INCO 5369 TAXES PAID 741 2751123 3714044 528539 25647 60088 53476 260230 254011 27742 31568 9079 27238 22489 2782215 2613490 39251 2989377 6908713 6489124 146343 114612 485280 257600 150000 150000 4557036 3117202 5338659 3639414 X 816901 2849710 753153 0 1570054 2849710 6908713 6489124 1137900 141442 314 0 X 0 0 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 31568 9079 22489 22489 DUE FROM RELATED PARTIES 3607 FUNDS HELD FOR CHAPTERS 2985770 2989377 DUE TO RELATED PARTIES 131432 FUNDS HELD FOR CHAPTERS 2985770 3117202 FORM 990, PART VI, SECTION A, LINE 6 ALL COLLEGIATE AND ALUMNAE MEMBERS WHO PAY INTERNATIONAL DUES, ARE IN GOOD STANDING WITH THE FRATERNITY, AND WHO HAVE FURNISHED THE FRATERNITY WITH THEIR CURRENT MAILING ADDRESS WILL BE ENTITLED TO VOTE FOR SUPREME COUNCIL MEMBERS. VOTING ON RESOLUTIONS AND AMENDMENTS TO THE FRATERNITY'S CONSTITUTION AND BYLAWS SHALL BE WEIGHTED BASED ON THE NUMBER OF VOTING MEMBERS AT A PARTICULAR CONVENTION. COLLEGIATE VOTES WILL BE WEIGHTED IN SUCH A MANNER TO ACCOUNT FOR 51% OF THE TOTAL VOTE, WHILE ALUMNAE DELEGATE VOTES WILL ACCOUNT FOR 49% OF THE TOTAL VOTE. ALL COLLEGIATE CHAPTERS SHALL BE IN GOOD FINANCIAL STANDING IN ORDER TO VOTE. EACH COLLEGIATE AND ALUMNAE DELEGATE, EACH CHAPTER KEY ADVISOR, EACH STANDING COMMITTEE CHAIR, AND EACH SUPREME COUNCIL MEMBER SHALL BE ENTITLED TO ONE VOTE IF THE CHAPTER OR MEMBER IS IN GOOD STANDING WITH THE FRATERNITY. NO DELEGATE SHALL VOTE IN MORE THAN ONE CAPACITY. QUORUM SHALL CONSIST OF 100 VOTING MEMBERS. FORM 990, PART VI, SECTION A, LINE 7A ALL COLLEGIATE AND ALUMNAE MEMBERS WHO PAY INTERNATIONAL DUES, ARE IN GOOD STANDING WITH THE FRATERNITY, AND WHO HAVE FURNISHED THE FRATERNITY WITH THEIR CURRENT MAILING ADDRESS WILL BE ENTITLED TO VOTE FOR SUPREME COUNCIL MEMBERS. FORM 990, PART VI, SECTION A, LINE 8B COMMITTEES DO NOT KEEP CONTEMPORANEOUS MEETING MINUTES. FORM 990, PART VI, SECTION B, LINE 11B THE ORGANIZATION SENT A DRAFT OF THE TAX RETURN TO THE OFFICERS AND BOARD MEMBERS FOR REVIEW. ANY QUESTIONS ARE ANSWERED BY THE TREASURER OR THE TAX PREPARER. UPON EXPLANATION OF THE QUESTIONS AND/OR CHANGES TO THE RETURN, A FINAL VERSION IS APPROVED BY THE OFFICERS AND BOARD MEMBERS. FORM 990, PART VI, SECTION B, LINE 12C TO ENSURE PHI SIGMA SIGMA (PSS) OPERATES IN A MANNER CONSISTENT WITH 501(C)(7) PURPOSES AND DOES NOT ENGAGE IN ACTIVITIES THAT COULD JEOPARDIZE ITS TAX-EXEMPT STATUS, PERIODIC REVIEWS SHALL BE CONDUCTED. THE PERIODIC REVIEWS SHALL, AT A MINIMUM, INCLUDE THE FOLLOWING SUBJECTS: WHETHER COMPENSATION ARRANGEMENT AND BENEFITS ARE REASONABLE, BASED ON COMPETENT SURVEY INFORMATION AND THE RESULT OF ARM'S LENGTH BARGAINING; WHETHER PARTNERSHIPS, JOINT VENTURE, AND ARRANGEMENTS WITH MANAGEMENT CONFORMS TO PSS'S WRITTEN POLICIES, ARE PROPERLY RECORDED, REFLECT REASONABLE INVESTMENT OR PAYMENTS FOR GOODS AND SERVICES, FURTHER CHARITABLE PURPOSES AND DO NOT RESULT IN INUREMENT, IMPERMISSABLE PRIVATE BENEFIT, OR IN AN EXCESS BENEFIT TRANSACTION. WHEN CONDUCTING THE OUTSIDE REVIEWS, PSS MAY, BUT NEED NOT, USE OUTSIDE ADVISORS. IF OUTSIDE EXPERTS ARE USED, THEIR USE SHALL NOT RELIEVE THE GOVERNING BOARD OF ITS RESPONSIBILITY FOR ENSURING PERIODIC REVIEWS ARE CONDUCTED. FORM 990, PART VI, SECTION B, LINE 15 OVERSEE EXECUTIVE COMPENSATION USING THE FOLLOWING POLICY: 1) REVIEW AND APPROVE CASH AND NONCASH COMPENSATION POLICIES AND PROGRAMS APPLICABLE TO KEY PERSONNEL. FOR PURPOSES OF THIS POLICY, THE ORGANIZATION CONSIDERS ALL WHO FIT THE IRS DEFINITION OF "DISQUALIFIED PERSON" TO BE INCLUDED IN THE KEY PERSONNEL CATEGORY. 2) DETERMINE THE RELEVANT MARKET DATA FOR THE KEY POSITIONS IT REVIEWS BY OBTAINING RELIABLE AND COMPARABLE DATA FROM PUBLISHED SURVEYS OF BOTH TAX-EXEMPT AND FOR-PROFIT ORGANIZATIONS FOCUSING ON DATA FROM COMPARABLY ORGANIZED ORGANIZATIONS WITH SIMILARLY SIZED BUDGETS. 3) DEVELOP A TARGET BASE PAY RANGE BUILT OFF THE MEDIAN OF THE MARKET DATA. 4) SET BASE SALARY BY CONSIDERING BOTH MARKET DATA AND EACH INDIVIDUAL'S BACKGROUND EXPERIENCES, SKILLS, AND MERITORIOUS CONTRIBUTION. 5) SET SALARY INCREASE REASSESSMENTS BASED ON EXTERNAL EQUITY, INTERNAL EQUITY, AND/OR MERIT. FORM 990, PART VI, SECTION C, LINE 19 THESE DOCUMENTS WOULD ONLY BE MADE AVAILABLE UPON REQUEST AND APPROVAL TO RELEASE. FOR EXAMPLE, UNIVERSITIES MAY REQUEST THE DOCUMENTS. PHI SIGMA SIGMA NATIONAL HOUSING CORPORATION 1213 LIBERTY ROAD STE J 335 ELDERSBURG MD 21784 650434520 HOUSING FOR MEMBERS FL 501(C)(7) PHI SIGMA SIGMA INC 0 PHI SIGMA SIGMA FOUNDATION INC 1213 LIBERTY ROAD STE J 335 ELDERSBURG MD 21784 205942561 CHARITABLE GIVING MD 501(C)(3) LINE 7 PHI SIGMA SIGMA INC 0 0 0 1 0 0 0 0 0 0 0 0 0 1 1 1 0 1 0 0 PHI SIGMA SIGMA FOUNDATION INC C 130943 COST PHI SIGMA SIGMA FOUNDATION INC Q 67632 COST PHI SIGMA SIGMA NATIONAL HOUSING CORPORATION Q 239887 COST