2024-05-13T09:52:26-05:00 2023-06-30 882730877 CHERRY BEKAERT ADVISORY LLC 9229 DELEGATES ROW STE 250 INDIANAPOLIS IN 46240 990 2022-07-01 351964887 DELTA UPSILON INTERNATIONAL FRATERNITY INC DELT 3178758900 8705 FOUNDERS ROAD INDIANAPOLIS IN 46268 JUSTIN J KIRK EXECUTIVE DIRECTOR 3178758900 2024-05-09 1 JUSTIN KIRK 999009999 0 CHRISTINE KEITH CPA P00963290 3173475200 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z JUSTIN J KIRK 8705 FOUNDERS ROAD INDIANAPOLIS IN 46268 3054040 0 X WWW.DELTAU.ORG X 1834 IN TO ESTABLISH UNDERGRADUATE CHAPTERS AND TO PROMOTE AND ENHANCE DEVELOPMENT AND EDUCATION. 13 13 0 13 15840 0 256024 565776 2111848 2078731 150365 140044 157869 33523 2676106 2818074 405 0 0 0 1061865 1004888 0 0 0 1450806 1478829 2513076 2483717 163030 334357 5036342 5744206 644121 931764 4392221 4812442 X THE FRATERNITY IS COMMITTED TO BUILDING BETTER MEN FOR A GLOBAL SOCIETY THROUGH SERVICE, LEADERSHIP DEVELOPMENT, AND LIFELONG PERSONAL GROWTH OF OUR DIVERSE MEMBERSHIP. 0 0 CHAPTER SERVICES: THE FRATERNITY PROVIDES SERVICES TO ITS 73 CHAPTERS INCLUDING REGULAR STAFF VISITS, PUBLICATIONS AND RESOURCES, OVERSIGHT, AND GUIDANCE. THE FRATERNITY ALSO PROVIDES A RISK MANAGEMENT PROGRAM FOR ALL CHAPTERS AND THEIR MEMBERS. ALUMNI SERVICES: THE FRATERNITY PROVIDES SERVICES TO ITS OVER 65,000 ALUMNI PRIMARILY THROUGH THE MAINTENANCE AND UPDATING OF MEMBERSHIP RECORDS. EDUCATIONAL LEADERSHIP CONFERENCES: THE FRATERNITY HOLDS VARIOUS CONFERENCES WHICH DISSEMINATE LEADERSHIP AND EDUCATIONAL INFORMATION AND MATERIALS INCLUDING THE PRESIDENTS ACADEMY, THE RECRUITMENT SYMPOSIUM, REGIONAL LEADERSHIP ACADEMIES AND THE ANNUAL LEADERSHIP INSTITUTE. QUARTERLY MAGAZINE: THE FRATERNITY PUBLISHES A QUARTERLY MAGAZINE WHICH CONTAINS BOTH EDUCATIONAL AND FRATERNITY SPECIFIC INFORMATION. IT IS DISTRIBUTED TO OVER 60,000 INDIVIDUALS. GLOBAL SERVICE INITIATIVE (GSI): THE FRATERNITY OFFERS MEMBERS AND NON-MEMBERS THE OPPORTUNITY TO FUNDRAISE AND ENGAGE IN DIRECT SERVICE IN DEVELOPING NATIONS AND REGIONS OF THE WORLD WHILE UNITING THEIR ACTIONS WITH THE PRINCIPLES OF THE FRATERNITY. THROUGHOUT THE YEAR, CHAPTERS AND COLONIES RAISE FUNDS FOR THE GSI TO SUPPORT THE PROJECTS THAT BROTHERS WILL COMPLETE HANDS-ON DURING THE IMMERSION TRIP EXPERIENCE. THROUGH AN APPLICATION PROCESS, MEMBERS TRAVEL TO, STUDY IN, AND WORK WITH A COMMUNITY WHERE SOCIAL AND ECONOMIC CONDITIONS ARE SUBSTANDARD. 0 1 0 0 0 0 0 0 1 1 1 0 0 1 1 1 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 X 5 0 1 0 1 1 0 0 0 0 339375 0 0 0 0 X 13 13 0 0 0 0 1 1 1 1 1 0 1 1 1 1 1 1 1 1 1 0 0 IN X JUSTIN KIRK 3178758900 8705 FOUNDERS ROAD INDIANAPOLIS IN 46268 JUSTIN KIRK EXECUTIVE DIRECTOR 22.00 X 293552 0 10417 RAYMOND GRINDEL FORMER ASSOCIATE EXECUTIVE DIRECT 40.00 X 105352 0 0 NOAH BORTON ASSOCIATE EXECUTIVE 40.00 X 84749 0 12662 RODNEY W BARLEEN ALUMNI DIRECTOR 1.00 X 0 0 0 DERRICK M COLLINS ALUMNI DIRECTOR 1.00 X 0 0 0 TIMOTHY C DOWD ALUMNI DIRECTOR 1.00 X 0 0 0 ANDREW M DUNHAM ALUMNI DIRECTOR 1.00 X 0 0 0 BRAD JOHN ALUMNI DIRECTOR 1.00 X 0 0 0 ANDREW D MARTIN ALUMNI DIRECTOR 1.00 X 0 0 0 RUSSELL BRIGGS UNDERGRADUATE DIRECTOR 1.00 X 0 0 0 JACK MARTIN UNDERGRADUATE DIRECTOR 1.00 X 0 0 0 THOMAS DUREIN PRESIDENT 1.00 X X 0 0 0 ROBERT S LANNIN CHAIRMAN 1.00 X X 0 0 0 JAMES BELL VICE-CHAIRMAN 1.00 X X 0 0 0 AARON CLEVENGER SECRETARY 1.00 X X 0 0 0 DAVID P WHITMAN TREASURER 1.00 X X 0 0 0 483653 0 23079 2 0 1 0 0 299343 266433 565776 MEMBERSHIP DUES 900099 1162300 1162300 LOSS PREVENTION 900099 761079 761079 CONVENTION AND SEMINAR 900099 119869 119869 INTEREST AND FEES ON L 900099 35483 35483 2078731 88853 15840 73013 29356 29356 287157 235966 51191 51191 51191 4167 0 4167 4167 2818074 2082898 15840 153560 X 238499 636835 13347 48739 67468 203 27855 15840 25141 42023 94570 61901 258958 470262 4080 3897 258555 BAD DEBT 72586 INSURANCE CLAIMS 49851 OTHER 25045 TELEPHONE 12960 55102 2483717 417078 439390 600508 437446 49924 59491 273589 565866 50739 45276 33930 21417 168990 164274 8613 4716 2157348 2264506 1437113 1689962 7500 216136 5036342 5744206 62442 97384 37157 38934 150022 146410 394500 649036 644121 931764 X 4392221 4812442 4392221 4812442 5036342 5744206 X 334357 101525 -15661 X X 0 1 X 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1949367 138779 89111 1999035 2232456 -201652 81437 1949367 1823386 483178 -74108 2232456 1842187 168313 187114 1823386 1666303 248418 72534 1842187 1.00000 0.00000 0.00000 0 0 168990 164274 4716 4716 CORPORATE BONDS 1521168 F GOVERNMENT OBLIGATIONS 168794 F 1689962 INSURANCE CLAIM LIABILITY 440400 RIGHT OF USE - LIABILITY 208636 649036 X 2888098 101525 -15661 85864 2802234 15840 15840 2818074 2467877 0 2467877 15840 15840 2483717 PART X, LINE 2: THE FRATERNITY HAS EVALUATED TAX POSITIONS TAKEN IN THE TAX RETURNS FILED AND HAS DETERMINED THAT THERE ARE NO UNCERTAIN TAX POSITIONS AS DEFINED BY U.S. GENERALLY ACCEPTED ACCOUNTING PRINCIPLES. PART XI, LINE 2D - OTHER ADJUSTMENTS: CURRENCY EXCHANGE GAINS/LOSS -15,661. SCHEDULE D, PART V, LINE 4: THE FRATERNITY PLANS TO GROW THE ENDOWMENT FUND IN ORDER TO PROVIDE A STABLE BASE FOR EXEMPT FUNCTION PROGRAMS IN THE FUTURE. NORTH AMERICA - CANADA MEMBERSHIP, PLEDGE, AND INITIATION DUES FROM MEMBERS - $59,542 MEMBERSHIP, PLEDGE, AND INITIATION DUES FROM MEMBERS OF FRATERNITY CHAPTERS IN CANADA. 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 PART III ACCOUNTING METHOD: X X 0 0 0 JUSTIN KIRK EXECUTIVE DIRECTOR 293552 0 0 0 0 0 6350 0 4067 0 303969 0 0 0 PART I, LINE 3 THE COMPENSATION OF THE EXECUTIVE DIRECTOR IS APPROVED BY THE BOARD OF DIRECTORS AND IS EVIDENCED WITH A WRITTEN EMPLOYMENT CONTRACT THAT DEFINES VARIOUS TERMS OF EMPLOYMENT. PART II, LINE 1 THE EXECUTIVE DIRECTOR IS ALSO THE EXECUTIVE DIRECTOR FOR THE DELTA UPSILON EDUCATIONAL FOUNDATION (DUEF). THE W-2 WAGES ARE PAID BY THE DELTA UPSILON INTERNATIONAL FRATERNITY (DUIF). DUIF CHARGES THE DUEF FOR ITS ALLOCABLE SHARE OF WAGES FOR SERVICES PERFORMED ON BEHALF OF DUEF. THE AMOUNT OF W-2 WAGES CHARGED TO THE DUEF FOR THE TAX YEAR TOTALED $126,375. FORM 990, PART V, LINE 2A: DELTA UPSILON INTERNATIONAL FRATERNITY AND DELTA UPSILON EDUCATIONAL FOUNDATION SHARE EMPLOYEES. ALL PAYROLL IS REPORTED UNDER A SINGLE PAYROLL ACCOUNT, A PAYROLL LEASING COMPANY, AND ALL QUARTERLY AND ANNUAL PAYROLL FILINGS WITH THE INTERNAL REVENUE SERVICE AND THE STATE OF INDIANA ARE REPORTED UNDER THE PAYROLL LEASING COMPANY'S NAME. DURING THE FISCAL YEAR ENDED JUNE 30, 2023, 10 OF THE 17 EMPLOYEES THE FRATERNITY HAD WERE INDIVIDUALS WHO PERFORMED SERVICES FOR THE FOUNDATION. THE FOUNDATION REIMBURSES THE FRATERNITY FOR THE ACTUAL COST OF THE EMPLOYEES' COMPENSATION, INCLUDING BENEFITS AND PAYROLL TAXES. THESE PAYROLL AND RELATED COSTS ARE RECORDED BY THE FOUNDATION AS EXPENSE, AND THE FRATERNITY TREATS THEM AS AN EXPENSE REDUCTION. FORM 990, PART VI, SECTION A, LINE 6 THE CORPORATION HAS TWO CLASSES OF NONVOTING MEMBERS. MEMBERS INCLUDE ALL MEMBERS OF THE FRATERNITY WHO HAVE BEEN INITIATED AND ARE IN GOOD STANDING WITH THE FRATERNITY, AS WELL AS ALL ASSOCIATE MEMBERS WHO HAVE PLEDGED MEMBERSHIP TO THE FRATERNITY. FORM 990, PART VI, SECTION A, LINE 7A DELTA UPSILON INTERNATIONAL FRATERNITY HAS LOCAL CHAPTERS THROUGHOUT THE UNITED STATES. EACH CHAPTER IS ENTITLED TO A VOTE ON THE ANNUAL ELECTION OF THE BOARD. ADDITIONALLY, ALUMNI OF THE FRATERNITY WHO ARE IN ATTENDANCE AT THE FRATERNITY'S BI-ANNUAL CONVENTION ARE ENTITLED TO A VOTE AS WELL. OUTSIDE OF THE VOTE FOR THE BOARD ELECTION, CHAPTER REPRESENTATIVES OR CONVENTION ATTENDEES HAVE THE CAPACITY TO DIRECT THE BOARD OR OTHERWISE PARTICIPATE IN THE GOVERNANCE OF THE ORGANIZATION. THESE INDIVIDUALS HAVE NO RIGHTS TO RECEIVE DISTRIBUTIONS OF INCOME OR ASSETS FROM THE FRATERNITY. FORM 990, PART VI, SECTION A, LINE 7B THE ASSEMBLY ELECTS THE BOARD OF DIRECTORS AND HAS THE POWER AND AUTHORITY TO MAKE CONSTITUTION AND BY-LAWS CHANGES. FORM 990, PART VI, SECTION B, LINE 11B DELTA UPSILON INTERNATIONAL FRATERNITY RECEIVES AND REVIEWS A COPY OF FORM 990 PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C THE EXECUTIVE COMMITTEE REVIEWS CONFLICT OF INTEREST DISCLOSURES. ACTUAL OR POTENTIAL CONFLICTS ARE ADDRESSED INDIVIDUALLY ON A CASE-BY-CASE BASIS AND RESOLVED TIMELY, IF APPLICABLE. FORM 990, PART VI, SECTION B, LINE 15A AT LEAST ANNUALLY, THE EXECUTIVE DIRECTOR RECEIVES A PERFORMANCE REVIEW BY THE BOARD OF TRUSTEES' EXECUTIVE COMMITTEE. THE BOARD REVIEWS ANNUALLY THE OVERALL COMPENSATION PACKAGE OF THE EXECUTIVE DIRECTOR. ANY DELIBERATIONS, FINDINGS, OR SALARY ADJUSTMENTS ARE DOCUMENTED. FORM 990, PART VI, SECTION C, LINE 18 THE ORGANIZATION MAKES ITS ANNUAL FORM(S) 990 AND 990-T (IF APPLICABLE) AND ITS FORM 1024 AVAILABLE TO INTERESTED PARTIES UPON WRITTEN REQUEST. FORM 990, PART VI, SECTION C, LINE 19 DELTA UPSILON INTERNATIONAL FRATERNITY MAKES ITS GOVERNING DOCUMENTS AVAILABLE TO INTERESTED PARTIES UPON WRITTEN REQUEST. FORM 990, PART VI, SECTION B, QUESTION 10B DESCRIPTION OF WRITTEN POLICIES AND PROCEDURES - DELTA UPSILON INTERNATIONAL FRATERNITY, INC. HAS WRITTEN POLICIES FOR GOVERNING CHAPTERS AND IDENTIFYING THEIR RIGHTS WITHIN THE NATIONAL ORGANIZATION, BUT EACH CHAPTER IS RESPONSIBLE FOR ENSURING THEY HAVE WRITTEN POLICIES AND PROCEDURES FOR GOVERNING THEIR OWN ACTIVITIES AND ENSURING THEIR POLICIES AND PROCEDURES ARE CONSISTENT WITH DELTA UPSILON INTERNATIONAL FRATERNITY, INC. REQUIREMENTS FOR MEMBERSHIP. FORM 990, PART IX, LINE 5 OFFICER COMPENSATION - THE EXECUTIVE DIRECTOR OF DELTA UPSILON INTERNATIONAL FRATERNITY (DUIF) ALSO SERVES AS THE EXECUTIVE DIRECTOR FOR THE DELTA UPSILON EDUCATIONAL FOUNDATION (DUEF). DUIF CHARGES THE DUEF FOR THE ALLOCABLE SHARE OF WAGES FOR SERVICES PERFORMED ON BEHALF OF DUEF. AS A RESULT, THE AMOUNT RECORDED IN LINE 5 IS THE NET AMOUNT OF OFFICER WAGES INCURRED BY DUIF. FOR TAX YEAR 2022, TOTAL OFFICER COMPENSATION WAS $375,291. OF THIS AMOUNT, $136,792 WAS CHARGED TO DUEF. THE NET OF $238,499 HAS BEEN REPORTED IN LINE 5. FORM 990, PART XI, LINE 9: CURRENCY EXCHANGE GAIN/LOSS -15,661. FORM 990, PART XII, LINE 2C: DELTA UPSILON INTERNATIONAL FRATERNITY HAS AN AUDIT COMMITTEE THAT ASSUMES RESPONSIBILITY FOR OVERSEEING THE AUDIT PROCESS AS WELL AS SELECTING AN INDEPENDENT ACCOUNTANT.