2024-06-17T08:14:28-05:00 2023-07-31 Forvis Mazars LLP 201 N Illinois Street Indianapolis IN 46204 990 2022-08-01 350267650 Delta Tau Delta Fraternity % NICHOLAS R ZUNIGA DELT 3172840203 10000 Allisonville Road Fishers IN 46038 JACK C KREMAN CEO 3172840203 2024-06-15 true JACK C KREMAN 999009999 P01279475 3173834000 2024-06-15 2 2022 2023-04-26 12:10:37Z JACK C KREMAN 10000 ALLISONVILLE ROAD FISHERS IN 46038 9612158 false 0124 X www.delts.org X 1911 NY THE MEMBERS OF DELTA TAU DELTA FRATERNITY ARE COMMITTED TO LIVES OF EXCELLENCE AND BELIEVE IN THE FRATERNITY FOR THE EDUCATION OF YOUTH AND INSPIRATION OF MATURITY. 11 11 36 11 484128 0 558694 553305 4281263 4995119 646212 377034 56911 56425 5543080 5981883 0 0 0 0 1984679 2038861 0 0 0 2957979 3580102 4942658 5618963 600422 362920 13800462 13862842 1943441 1636510 11857021 12226332 X THE MEMBERS OF DELTA TAU DELTA FRATERNITY ARE COMMITTED TO LIVES OF EXCELLENCE AND BELIEVE IN THE FRATERNITY FOR THE EDUCATION OF YOUTH AND THE INSPIRATION OF MATURITY, SEEKING TO INSTILL IN ALL MEMBERS RESPECT FOR HIGHER EDUCATION (CONT SCH O) false false LEADERSHIP EDUCATION: THE FRATERNITY OFFERED FIVE DIVISION CONFERENCES FOR LEADERS FROM THE VARIOUS STATES IN EACH DIVISION. THEY WERE ALL CONDUCTED IN JANUARY AND FEBRUARY 2023. THE CONFERENCES HAD SEVERAL COMPONENTS INCLUDING EDUCATIONAL PROGRAMMING, BUSINESS SESSIONS, AND INDIVIDUAL MEETINGS AND RECEPTIONS. THE PROGRAMMING FOCUSED ON OFFICER AND SKILL DEVELOPMENT EDUCATION. MORE DELTS ARE TRAINED ON LEADERSHIP AND HEALTH AND SAFETY MATTERS AT FRATERNITY DIVISION LEADERSHIP CONFERENCES THAN ANY OTHER SINGLE FRATERNITY EVENT. OFFICERS LEARNED THE LEADERSHIP SKILLS REQUIRED FOR THEM TO BE EFFECTIVE CHAPTER OFFICERS. UNDERGRADUATE CHAPTER PRESIDENT TRAINING: JANUARY 2023, DELTA TAU DELTA HOSTED ITS THIRD PRESIDENTS' EXCELLENCE INSTITUTE (PRESX) AT CAMP COPASS IN DENTON, TEXAS. PRESX IS DESIGNED TO PROVIDE EXECUTIVE SKILLS TRAINING FOR THE KEYSTONE LEADER OF EACH CHAPTER, THE CHAPTER PRESIDENT. DURING PRESX, PRESIDENTS LEARNED AND PRACTICED THE KEY SKILLS OF EXECUTIVE LEADERSHIP, ALL WHILE BUILDING COMMUNITY WITH THEIR PEERS FROM OTHER CAMPUSES. PRESX PROVIDED PRESIDENTS THE OPPORTUNITY TO PRACTICE SKILLS WHILE RECEIVING FEEDBACK FROM COACHES AND PEER LEADERS BEFORE TAKING THOSE SKILLS BACK TO THEIR CHAPTER. (CONT SCH O) RISK MANAGEMENT PROGRAM: DELTA TAU DELTA FRATERNITY PROVIDES A COMPREHENSIVE RISK MANAGEMENT PROGRAM FOR ITS UNDERGRADUATE CHAPTERS. THIS PROGRAM INCLUDES EDUCATIONAL MATERIALS, LOSS PREVENTION ASSISTANCE, GENERAL LIABILITY, PROPERTY, COMMERCIAL CRIME, MEMBER ACCIDENT PROTECTION, AND OFFICERS AND DIRECTORS LIABILITY INSURANCE. ALCOHOL EDUCATION: DELTA TAU DELTA PROVIDES AN ONLINE SCIENCEBASED ALCOHOL COURSE THAT AIMS TO EDUCATE NEARLY 2918 UNDERGRADUATE MEMBERS ABOUT ALCOHOL AND ITS EFFECTS ON THE MIND AND BODY, ESPECIALLY WITH REGARD TO SEXUAL ASSAULT AND HAZING. false true false false false false false true false true false false false true false false true false false false false false false false false false false false true false false false false false false false false false false false true true true false true 9 0 true 36 true true true false false false false false false false X 11 11 false false false false true false true true true false true true true true true true true true true false false IN X NICHOLAS R ZUNIGA 3172840203 10000 ALLISONVILLE ROAD FISHERS IN 46038 X ALAN SELKING VICE PRESIDENT OF FINANCE 45.0 0.0 X 178814 0 17025 JACK KREMAN CHIEF EXCEUTIVE OFFICER 45.0 0.0 X 159343 0 35443 ROSARIO PALMIERI CHAIRMAN 10.0 0.0 X X 0 0 0 ANTHONY ALBANESE VICE CHAIRMAN 10.0 0.0 X X 0 0 0 CHARLES EDWARDS DIRECTOR 10.0 0.0 X X 0 0 0 RYAN CALDWELL TREASURER 10.0 0.0 X X 0 0 0 JEREMY VANSCOY DIRECTOR 10.0 0.0 X X 0 0 0 JAMES WISBROCK DIRECTOR 10.0 0.0 X X 0 0 0 NIGEL MANICK DIRECTOR 10.0 0.0 X X 0 0 0 JASON FEINER DIRECTOR 10.0 0.0 X X 0 0 0 ASHLEY WOLLAM DIRECTOR 10.0 0.0 X X 0 0 0 ANDREW WELCH STUDENT DIRECTOR 10.0 0.0 X X 0 0 0 MICHAEL SHONROCK PHD FOUNDATION CHAIRMAN 10.0 0.0 X X 0 0 0 338157 0 52468 2 false true false DELTA TAU DELTA EDUCATIONAL FDN I 10000 ALLISONVILLE ROAD FISHERS IN 46038 RENT 148553 1 553305 553305 MEMBERSHIP DUES 900099 2310455 2310455 RISK MANAGEMENT PROGRAM 900099 2272368 2272368 INTEREST ON LOANS 900099 169281 169281 OTHER INCOME 900099 36200 36200 KARNEA REVENUE 900099 206815 206815 4995119 262768 262768 0 108646 108646 0 0 0 3684835 1552 3572121 112714 1552 114266 112714 1552 0 0 0 0 0 0 5933 58154 -52221 -52221 0 5981883 4942898 484128 1552 0 0 0 0 390625 0 1384332 95417 79792 88695 0 0 0 0 0 5764 179192 0 314511 0 0 148553 161720 0 569772 0 0 45485 1516759 EDUCATION PROGRAMS 628422 MISCELLANEOUS EXPENSES 9924 5618963 4133608 4288085 88254 144817 0 0 239206 188085 0 0 0 0 2858953 3140403 43830 27069 1612424 908893 667060 447565 88139 219495 4420199 4627329 42637 41815 169658 169658 0 0 103554 107193 13800462 13862842 239146 209254 0 0 773554 850265 0 0 313800 356991 0 0 0 0 0 0 616941 220000 1943441 1636510 X 11766521 12134332 90500 92000 11857021 12226332 13800462 13862842 X 362920 34852 -28461 X false true X true false RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false true X 667060 447565 219495 219495 0 SELF-INSURANCE RESERVE 220000 220000 6074889 34852 58154 93006 5981883 5981883 5705578 28461 58154 86615 5618963 5618963 SCHEDULE D, PART IV, LINE 2B TRUST, ESCROW AND CUSTODIAL ARRANGEMENTS: THE ORGANIZATION HOLDS FUNDS FOR CHAPTER HOUSE CORPORATIONS. SCHEDULE D, PART X, LINE 2 ASC 740 DISCLOSURE: MANAGEMENT HAS EVALUATED THEIR INCOME TAX POSITIONS UNDER THE GUIDANCE INCLUDED IN ASC 740. BASED ON THEIR REVIEW, MANAGEMENT HAS NOT IDENTIFIED ANY MATERIAL UNCERTAIN TAX POSITIONS TO BE RECORDED OR DISCLOSED IN THE FINANCIAL STATEMENTS. SCHEDULE D, PART XI, LINE 2 OTHER REVENUE INCLUDED ON BOOKS NOT ON FORM 990: LINE 2D COST OF GOODS SOLD $ 58,154 SCHEDULE D, PART XII, LINE 2 OTHER EXPENSES INCLUDED ON BOOKS NOT ON FORM 990: LINE 2C BAD DEBT EXPENSE $ 28,461 LINE 2D COST OF GOODS SOLD $ 58,154 X X true true X X X X false false false JACK KREMAN CHIEF EXCEUTIVE OFFICER 159343 0 0 0 7686 0 27757 0 194786 0 ALAN SELKING VICE PRESIDENT OF FINANCE 178814 0 0 0 7286 0 9739 0 195839 0 SCHEDULE J, PART I, LINE 1A TRAVEL FOR COMPANIONS: THE CHIEF EXECUTIVE OFFICER'S SPOUSE OCCASIONALLY ACCOMPANIES HIM TO INDUSTRY CONFERENCES AND THE BIENNIAL CONVENTION. REGISTRATION, AIRFARE AND MEAL COSTS ARE PAID BY THE FRATERNITY. THE COSTS ARE TREATED AS TAXABLE COMPENSATION AND THE VALUE IS GROSSED-UP TO COVER THE APPLICABLE FEDERAL, STATE AND LOCAL TAXES. TAX INDEMNIFICATION AND GROSS-UP PAYMENTS: THE VALUE OF TRAVEL FOR COMPANIONS IS GROSSED UP TO COVER THE APPLICABLE FEDERAL, STATE AND LOCAL TAXES. A PENSION REPLACEMENT BONUS CHECK FOR THE EXECUTIVE VICE PRESIDENT IS GROSSED UP TO COVER THE APPLICABLE FEDERAL, STATE AND LOCAL TAXES. FORM 990, PART III, LINE 1 ORGANIZATION'S MISSION - CONT. FROM PAGE 2: LOYALTY TO OUR BROTHERHOOD OF HONOR, OUR HOST INSTITUTIONS AND OUR COUNTRY, INTELLECTUAL INTEGRITY, AND RESPONSIBILITY TO THOSE WHO FOLLOW. FORM 990, PART III, LINE 4B PROGRAM SERVICE ACCOMPLISHMENTS: LINE 4B: UNDERGRADUATE CHAPTER PRESDIDENT TRAINING - CONT FROM PAGE 2 DESPITE THE LINGERING PANDEMIC THAT LIMITED THE OVERALL NUMBER OF STUDENTS AND VOLUNTEERS WHO COULD ATTEND, THE FRATERNITY EXECUTED A QUALITY PROGRAM WITH THOSE WHO COULD ATTEND. PRESX SERVED 89 UNDERGRADUATE CHAPTER PRESIDENT AND UTILIZED 10 VOLUNTEER FACILITATORS AND FIVE ALUNMI KEYNOTE SPEAKERS/PANELISTS. THE FRATERNITY'S POSTASSESSMENT SHOWED GROWTH IN ALL SEVEN LEARNING OBJECTIVES AND STATISTICALLY SIGNIFICANT GROWTH IN SIX OF THE SEVEN OBJECTIVES. FORM 990, PART IV, LINE 34 RELATIONSHIPS TO OTHER ORGANIZATIONS: DELTA TAU DELTA EDUCATIONAL FOUNDATION, INC. (FOUNDATION) IS A LEGALLY SEPARATE ENTITY ORGANIZED TO SOLICIT CONTRIBUTIONS AND DISBURSE SUCH FUNDS IN THE FORM OF EDUCATIONAL GRANTS, SCHOLARSHIPS AND LOANS. SOLICITATIONS ARE MADE IN ITS NAME AND ALL FUNDS ARE USED BY THE FOUNDATION IN FULFILLING ITS EDUCATIONAL OBJECTIVES. ALTHOUGH THE FRATERNITY AND THE FOUNDATION ARE SEPARATE LEGAL ENTITIES, THEY DO HAVE A COUPLE OF COMMON BOARD MEMBERS. THE FRATERNITY AND FOUNDATION WERE SHOWN AS RELATED ORGANIZATIONS ON PRIOR RETURNS. AMENDED BYLAWS WERE FILED BY THE FOUNDATION NOVEMBER 10, 2012 TO LIMIT THE NUMBER OF BOARD MEMBERS SERVING FROM THE FRATERNITY FROM FIVE TO TWO. THIS CHANGE MEANS THE TWO ORGANIZATIONS ARE NO LONGER CONSIDERED RELATED BY THE DEFINITIONS USED BY FORM 990, SCHEDULE R. THE FRATERNITY SIGNED A RENEWABLE, TEN-YEAR NONCANCELLABLE OPERATING LEASE THROUGH JULY 31, 2027 TO OCCUPY SPACE WITHIN AN OFFICE BUILDING THE FOUNDATION OWNS. THE FRATERNITY PROVIDES SERVICES SUCH AS PERSONNEL AND RELATED BENEFITS, OFFICE EQUIPMENT AND SUPPLIES TO THE FOUNDATION, AND THE FOUNDATION REIMBURSES THE FRATERNITY FOR ITS ALLOCABLE SHARE OF THESE COSTS. THE FRATERNITY PROVIDES A BROAD SPECTRUM OF EDUCATIONAL PROGRAMMING INCLUDING LEADERSHIP DEVELOPMENT AND ALCOHOL ABUSE PREVENTION. THE COST OF THESE PROGRAMS IS PRIMARILY FUNDED BY THE FRATERNITY HOWEVER, THE FOUNDATION MAKES QUALIFIED CONTRIBUTIONS TO THE FRATERNITY THAT ARE USED TO FUND A PORTION OF THE COST OF THESE EDUCATIONAL PROGRAMS. FORM 990, PART VI, SECTION A, LINE 4 CHANGES TO CONSTITUTION AND BYLAWS: THE FOLLOWING CHANGES TO THE BYLAWS WERE MADE DURING THE YEAR. SIMPLIFIED THE OFFICER STRUCTURE FROM 5 ROLES (PRESIDENT, VICE PRESIDENT, SECOND VICE PRESIDENT, TREASURER, SECRETARY) TO 3 ELEVATED ROLES: CHAIRMAN, VICE CHAIRMAN, AND TREASURER. EVOLVED FROM A SMALL BOARD COMPRISED OF FIXED 5 ROLES WITH TACTICAL RESPONSIBILITIES TO A LARGER BOARD OF 11 MEMBERS COMPRISED OF GENERAL (6), AND STUDENT (1) DIRECTORS, IN ADDITION TO THE CHAIRMAN OF THE EDUCATIONAL FOUNDATION AND THREE OFFICERS. SHIFTED GENERAL DIRECTOR ELECTIONS ONLINE, UPDATED ELIGIBILTY AND TERM LIMITS. EVOLVED FROM 5 DIVISIONS TO A FLEXIBLE NUMBER OF 10 OR MORE "REGIONS" LED BY REGIONAL GOVERNORS. THE UNDERGRADUATE COUNCIL (UGC) BECAME A BOD COMMITTEE, CHAIRED BY THE STUDENT DIRECTOR. CONSOLIDATED 18 OPERATIONAL COMMITTEES INTO 8 COMMITTEES THAT DRIVES ORGANIZATIONAL STRATEGY. RECOGNIZED C&B TO ALIGN WITH MODERN GOVERNANCE PRINCIPLES. MAINTAINED QUINTESSENTIAL CONTENT IN THE CONSTITUTION WHILE SHIFTING OPERATIONAL CONTECT TO THE BYLAWS TO PROMOTE AGILITY. RESOLVES VARIOUS HYGIENIC ISSUES. FORM 990, PART VI, SECTION A, LINE 6, 7A, & 7B CLASSES OF MEMBERS OR STOCKHOLDERS: THE FRATERNITY IS COMPOSED OF MEMBERS IN GOOD STANDING WHO HAVE BEEN DULY INITIATED INTO UNDERGRADUATE CHAPTERS ESTABLISHED AT VARIOUS COLLEGES AND UNIVERSITIES IN THE UNITED STATES AND CANADA. A BIENNIAL GENERAL CONVENTION OF MEMBERS AND DELEGATES (KARNEA) IS THE LEGISLATIVE SESSION OF THE FRATERNITY. THE KARNEA DELEGATE BODY IS FORMED OF 2 UNDERGRADUATE VOTING DELEGATES ELECTED FROM EACH UNDERGRADUATE CHAPTER, 1 VOTING ALUMNUS OR MEMBER OF EACH CHAPTER'S ALUMNI ADVISING TEAM, AND 1-2 VOTING DELEGATES ELECTED FROM EACH CHARTERED AND OPERATING ALUMNI CHAPTER (DEPENDS ON CHAPTER SIZE). KARNEA DELEGATES (1) ELECT THE FRATERNITY'S BOARD OF DIRECTORS (PRESIDENT, VICE PRESIDENT, SECOND VICE PRESIDENT, TREASURER, AND SECRETARY) WHICH IS THE PRINCIPAL ADMINISTRATIVE BODY OF THE FRATERNITY AS TO ALL ITS CORPORATE AFFAIRS AND THE DIRECTOR OF MEMBER DEVELOPMENT, (2) HAVE THE POWER TO LEVY TAXES AND ASSESSMENTS, AND (3) MAKE ALL LAWS NECESSARY AND PROPER FOR CARRYING INTO THE EXECUTION THE MISSION AND VALUES AND GENERAL WELFARE OF THE FRATERNITY, AS WELL AS THE POWERS ESTABLISHED BY THE FRATERNITY'S CONSTITUTION WITH RESPECT TO THE GOVERNANCE OF THE FRATERNITY. KARNEA DELEGATES MAY WITH A TWO-THIRDS (2/3) VOTE OF THE CONVENTION BODY EITHER REPEAL OR AMEND THE FRATERNITY'S CONSTITUTION ONLY UPON THE SUBSEQUENT APPROVAL OF TWO-THIRDS (2/3) OF THE UNDERGRADUATE CHAPTERS IF THE KARNEA ACTION IS APPROVED BY THE PRESIDENT, OR REPEAL OR AMEND THE FRATERNITY'S CONSTITUTION ONLY UPON THE SUBSEQUENT APPROVAL OF FOUR-FIFTHS (4/5) OF THE UNDERGRADUATE CHAPTERS IF THE KARNEA ACTION IS DISAPPROVED BY THE PRESIDENT. FORM 990, PART VI, SECTION B, LINE 11B PROCESS TO REVIEW THE FORM 990: THE FORM 990 IS DISTRIBUTED TO THE CEO, ALL AUDIT COMMITTEE MEMBERS AND ALL BOARD MEMBERS VIA EMAIL AND THEN REVIEWED JOINTLY VIA A CONFERENCE CALL WITH THE FRATERNITY'S EXTERNAL AUDIT FIRM'S TAX PROFESSIONALS PRIOR TO ITS ELECTRONIC FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C PROCESS FOR MONITORING COMPLIANCE WITH CONFLICT OF INTEREST POLICY: A CONFLICT OF INTEREST POLICY AND QUESTIONNAIRE ARE DISTRIBUTED TO ALL INTERESTED PERSONS. ALL NEW INTERESTED PERSONS COMPLETE THE DISCLOSURE STATEMENT WITHIN SIXTY DAYS OF THEIR ELECTION, APPOINTMENT OR EMPLOYMENT. THE CONFLICT OF INTEREST COMMITTEE REVIEWS THE QUESTIONNAIRES AND RECOMMENDS WHICH MATTERS INTERESTED PERSONS SHOULD RECUSE THEMSELVES FROM AS WELL AS DETERMINES THAT ANY ASSOCIATED TRANSACTION OR ARRANGEMENT IS IN THE FRATERNITY'S BEST INTEREST AND FOR ITS BENEFIT, THAT THE TERMS OF THE TRANSACTION OR ARRANGEMENT ARE FAIR AND REASONABLE TO THE FRATERNITY, AND AFTER THE EXERCISE OF DUE DILIGENCE, THAT THE FRATERNITY CANNOT OBTAIN A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT WITH REASONABLE EFFORTS UNDER THE CIRCUMSTANCES. AN INTERESTED PERSON ABSTAINS FROM TAKING PART IN OR BEING PRESENT AT ANY COMMITTEE OR BOARD MEETING DETERMINING THE IMPACT OF THAT PARTICULAR INTERESTED PERSON'S CONFLICT OF INTEREST EXCEPT TO PROVIDE SUCH INFORMATION AS THE COMMITTEE OR BOARD MAY REQUEST FOR CONSIDERATION. IF NECESSARY, THE BOARD MAY APPOINT A DISINTERESTED PERSON TO INVESTIGATE ANY ALTERNATIVES TO THE PROPOSED TRANSACTIONS OR ARRANGEMENT. FORM 990, PART VI, SECTION B, LINE 15A & 15B REVIEW OF CEO OR TOP MGMT OFFICIAL COMPENSATION: ANNUALLY AND PRIOR TO CONSIDERING ANY CHANGE IN THE CHIEF EXECUTIVE OFFICER'S COMPENSATION, THE BOARD RECEIVES A REPORT THAT LISTS ALL COMPENSATION AWARDED TO THE CHIEF EXECUTIVE OFFICER AND RESPECTIVE VALUES. THE BOARD RECEIVES ONE OR MORE COMPENSATION SURVEYS CONTAINING MARKET-BASED COMPENSATION INFORMATION FOR SIMILARLY-SITUATED INDIVIDUALS TO THE CHIEF EXECUTIVE OFFICER IN SIMILARLY-SITUATED ORGANIZATIONS TO THE FRATERNITY. A REVIEW OF THE CHIEF EXECUTIVE OFFICER'S COMPENSATION PROGRAM AND RESPECTIVE MARKET-BASED INFORMATION IS CONDUCTED BY THE BOARD PRIOR TO IMPLEMENTATION OF ANY CHANGES TO THE CHIEF EXECUTIVE OFFICER'S COMPENSATION. THE BOARD IS ASSISTED WITH THIS REVIEW BY A QUALIFIED COMPENSATION CONSULTANT. THE BOARD ENSURES THAT NO DIRECTOR PARTICIPATING IN THE REVIEW AND SUBSEQUENT COMPENSATION DECISIONS HAS A CONFLICT OF INTEREST. THE BOARD WILL RELY ON THE CONFLICT OF INTEREST COMMITTEE FOR THIS DETERMINATION. WRITTEN MINUTES OF THE BOARD'S DELIBERATION AND ASSOCIATED ACTIONS TAKEN APPROVING THE CHIEF EXECUTIVE OFFICER'S COMPENSATION ARE KEPT. THE BOARD ANNUALLY REVIEWS THE FRATERNITY'S TAX RETURN (FORM 990) PRIOR TO ITS FILING TO ENSURE THAT THE CHIEF EXECUTIVE OFFICER'S COMPENSATION IS ACCURATELY AND COMPLETELY DISCLOSED PER THE IRS REQUIREMENTS. THE ABOVE DESCRIBED PROCESS WAS LAST UNDERTAKEN IN 2022. THE CHIEF EXECUTIVE OFFICER REVIEWS THE SALARY OF OTHER OFFICERS AND KEY EMPLOYEES ANNUALLY. OFFICERS ARE EVALUATED ON THE ACCOMPLISHMENT OF OBJECTIVE GOALS SET AT THE BEGINNING OF THE FISCAL YEAR. THE REVIEW FOR THE YEAR ENDED JULY 31, 2023 OCCURRED IN JULY 2022. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS AVAILABLE TO THE PUBLIC: FINANCIAL STATEMENTS, GOVERNING DOCUMENTS, AND CONFLICT OF INTEREST POLICIES ARE NOT REQUIRED DISCLOSURES PURSUANT TO INTERNAL REVENUE CODE (IRC) SECTION 6104. THESE DOCUMENTS ARE NOT MADE PUBLIC AT THIS TIME. DELTA TAU DELTA NATIONAL HOUSING CORP 10000 ALLISONVILLE ROAD FISHERS IN 46038 352046648 PROPERTY MGMT IN 501(C)(2) N/A DTD FRAT true true false false true false false false false false false false false false true true false true false false DELTA TAU DELTA NATIONAL HOUSING CORPORATION A(i) 365 COST DELTA TAU DELTA NATIONAL HOUSING CORPORATION D 84452 COST