2024-07-22T08:38:05-05:00 2023-12-31 351178661 BLUE & CO LLC 12800 N MERIDIAN ST STE 400 CARMEL IN 46032 990 2023-01-01 426075434 DELTA CHI EDUCATIONAL FOUNDATION D/B/A DELTA CHI FOUNDATION DELT 4632077234 3845 N MERIDIAN STREET INDIANAPOLIS IN 46208 ROD ARNOLD CHAIRMAN 4632077234 2024-07-18 1 ROD ARNOLD 999009999 1 ANGELA N CRAWFORD CPA P00573197 3178488920 2024-07-18 2 AAL1 IAL1 2023 2023-04-26 12:10:37Z DELTA CHI FOUNDATION ROD ARNOLD 3845 N MERIDIAN STREET INDIANAPOLIS IN 46208 4913351 0 X WWW.DCEF.COM X 1954 IA THE MISSION OF DELTA CHI EDUCATIONAL FOUNDATION IS TO DEVELOP, MANAGE, AND STEWARD FINANCIAL RESOURCES IN SUPPORT OF THE DELTA CHI FRATERNITY'S ROLE IN PROMOTING THE ACQUISITION OF A SOUND EDUCATION. 22 22 3 42 0 0 4009303 1020762 0 0 -8080 545545 973 2107 4002196 1568414 360639 262944 0 0 216296 195724 0 0 342546 445017 402263 1021952 860931 2980244 707483 6730967 7349596 16490 11984 6714477 7337612 X THE MISSION OF DELTA CHI EDUCATIONAL FOUNDATION IS TO DEVELOP, MANAGE AND STEWARD FINANCIAL RESOURCES IN SUPPORT OF THE DELTA CHI FRATERNITY'S ROLE IN PROMOTING THE ACQUISITION OF A SOUND EDUCATION. 0 0 169409 151414 ECHI ACCOUNTS: DCEF PROVIDES GRANTS FOR FRATERNITY HOUSING EXPENSES DEEMED EDUCATIONAL BY THE IRS. THESE EXPENSES INCLUDE DESIGN AND CONSTRUCTION, MAINTENANCE FOR STUDY ROOMS, LIBRARIES, COMPUTER ROOMS, LEADERSHIP TRAINING ROOMS, UTILITIES, AND EDUCATIONAL STORAGE ROOMS. DONATIONS TO ECHI ACCOUNTS ARE TAX-DEDUCTIBLE. 41819 41819 CHAPTER SCHOLARHIP ACCOUNTS PROVIDE A MEANS TO PROMOTE INCENTIVES THAT IMPROVE ACADEMICS, SUPPORT UNDERGRADUATES FOR ACADEMIC ACHIEVEMENT, ASSIST STUDENT MEMBERS TO INCREASE THEIR LEADERSHIP SKILLS, AND PROVIDE EDUCATIONAL PROGRAMMING FOR THE MEMBERS AND CHAPTERS. EACH CHAPTER'S CSA CAN BE UNIQUE IN THE WAY IT ASSISTS IN BENEFITING ITS MEMBERS AND CAN BE CUSTOMIZED BASED ON THE NEEDS OF THE CHAPTER. 51500 51500 THE PRESIDENT'S ("A") FROM EACH UNDERGRADUATE DELTA CHI CHAPTER ATTEND A LEADERSHIP, VALUES, AND MANAGEMENT SEMINAR AT THE BEGINNING OF THEIR TERM. IT IS THE FRATERNITY'S PREMIER PROGRAM THAT UTILIZES A CURRICULUM FOCUSED ON LEADERSHIP DEVELOPMENT AND GOAL SETTING THAT ARMS THE ATTENDEES TO RETURN TO THEIR CHAPTERS WITH CONFIDENCE AND NEW INSIGHT. IT IS PROVIDED AT NO COST TO THE ATTENDEES. DCEF PROVIDES A GRANT TO THE FRATERNITY HEADQUARTERS TO OFFSET THE INCURRED EXPENSES. 18211 18211 UNDERGRADUATE MEMBERS AND MEMBERS IN GRADUATE SCHOOL CAN APPLY FOR INDIVIDUAL SCHOLARSHIPS THAT ARE GRANTED FROM NUMEROUS FUND ACCOUNTS. THESE SCHOLARSHIPS CAN BE USED TOWARDS TUITION OR OTHER EDUCATIONAL RELATED EXPENSES. THE SCHOLARSHIPS RECOGNIZE ACADEMIC ACCOMPLISHMENTS, LEADERSHIP INVOLVEMENT IN CHAPTER AND CAMPUS, COMMUNITY INVOLVEMENT AND THE NEED FOR FINANCIAL AID. 18211 18211 280939 1 1 0 0 0 0 0 0 0 1 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 1 0 1 3 1 0 0 0 0 0 0 0 0 0 0 0 0 X 22 22 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 0 0 NY IN X X JUSTIN SHERMAN 4632077234 3845 N MERIDIAN STREET INDIANAPOLIS IN 46208 ROD ARNOLD CHAIRMAN 1.00 X X 0 0 0 ANDREW R HAGGERTY VP PROGRAMS 1.00 X X 0 0 0 JOHN S ZIEGLER VP COMMITTEES 1.00 X X 0 0 0 DAVID EDWARDS TREASURER 1.00 X X 0 0 0 TRAVIS COVEY SECRETARY 1.00 X X 0 0 0 JIM MARASCIO PAST PRESIDENT 1.00 X X 0 0 0 JASON BUTLER DIRECTOR 1.00 X 0 0 0 MIKE CARROLL DIRECTOR 1.00 X 0 0 0 PETER CHANDLER DIRECTOR 3.00 X 0 0 0 DAVE CLOUTIER MEMBER AT LARGE 1.00 X 0 0 0 BOBBY L DEWRELL DIRECTOR 1.00 X 0 0 0 MIKE GEARY DIRECTOR 1.00 X 0 0 0 BOB HENDERSHOT DIRECTOR 1.00 X 0 0 0 STEVEN R MICHELS DIRECTOR 1.00 X 0 0 0 ERIC KERSTETTER DIRECTOR 1.00 X 0 0 0 DONALD E LA PLANTE DIRECTOR 1.00 X 0 0 0 AARON OTTO DIRECTOR 1.00 X 0 0 0 DON TURK DIRECTOR 1.00 X 0 0 0 JASON WALKER DIRECTOR 1.00 X 0 0 0 MILES WASHBURN DIRECTOR 1.00 X 0 0 0 PATRICK F WEBER DIRECTOR 2.00 X 0 0 0 CHAD M WOLETT DIRECTOR 1.00 X 0 0 0 JUSTIN SHERMAN EXECUTIVE DIRECTOR 12.00 X 57612 0 0 57612 0 0 0 0 0 0 0 1020762 79948 1020762 131414 131414 3759068 3344937 414131 414131 414131 OTHER INCOME 900099 2107 2107 2107 1568414 0 0 547652 X 202946 202946 59998 59998 57612 57612 119090 16382 18596 84112 7234 350 926 5958 11788 1263 4033 6492 19720 19720 67389 67389 14951 14951 138346 138346 24583 22613 1970 11311 11311 3300 3300 9593 9593 40657 22143 18514 PRINTING AND PUBLICATIO 44854 44854 FUNDER AWARDS 15461 15461 MISCELLANEOUS 12098 6163 5935 860931 280939 237446 342546 402131 465384 2950998 2548654 5269 2133 3319760 4278509 52809 54916 6730967 7349596 16490 11984 16490 11984 X 649025 821852 6065452 6515760 6714477 7337612 6730967 7349596 707483 -84348 0 X X 0 1 X 1 0 X 755183 1291590 833405 4009303 1020762 7910243 755183 1291590 833405 4009303 1020762 7910243 935355 6974888 85394 59356 63193 68486 131414 407843 -1052 795 28417 973 2107 31240 8349326 0.83540 0.88860 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1262326 296767 136231 3199 1692125 1452722 24860 -168567 46689 1262326 1035515 333489 112982 29264 1452722 975332 22168 69702 31687 1035515 842809 17823 141457 26757 975332 0.17750 0.82250 0.00000 0 0 0 X 1499542 -84348 30427 -53921 1553463 14951 14951 1568414 876407 30427 30427 845980 14951 14951 860931 PART V, LINE 4: THE ORGANIZATION'S ENDOWMENT CONSISTS OF 17 DONOR-RESTRICTED ENDOWMENT FUNDS ESTABLISHED FOR A VARIETY OF PURPOSES PLUS ONE FUND WITHOUT DONOR RESTRICTIONS THAT HAS BEEN DESIGNATED BY THE BOARD OF DIRECTORS TO FUNCTION AS AN ENDOWMENT TO SUPPORT GENERAL OPERATIONS. THE ORGANIZATION'S SPENDING POLICIES FOR ENDOWMENT FUNDS VARY ACCORDING TO EACH SPECIFIC WRITTEN DONOR AGREEMENT. IN ALL CASES, THE ENDOWMENT FUND SPENDING POLICIES DO NOT EXCEED INVESTMENT POLICY TARGETED RETURN. PART X, LINE 2: THE FOUNDATION IS ORGANIZED AS A NOT-FOR-PROFIT CORPORATION OTHER THAN A PRIVATE FOUNDATION, AND IS EXEMPT FROM INCOME TAX UNDER SECTION 501(C)(3) OF THE UNITED STATES INTERNAL REVENUE CODE AND SIMILAR STATE LAW. 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 DECEMBER 31, 2023 AND 2022, 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. AS SUCH, THE ORGANIZATION IS GENERALLY EXEMPT FROM INCOME TAXES. HOWEVER, THE ORGANIZATION IS REQUIRED TO FILE FEDERAL FORM 990 RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX, AND A SIMILAR STATE RETURN, WHICH ARE INFORMATIONAL RETURNS ONLY. THE ORGANIZATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS. HOWEVER, AS OF THE DATE THE CONSOLIDATED FINANCIAL STATEMENTS WERE AVAILABLE TO BE ISSUED, THERE WERE NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. 1 DELTA CHI FRATERNITY INC 3845 N MERIDIAN STREET INDIANAPOLIS IN 46208 420212285 501(C)(7) 50000 0 TO SUPPORT THE DELTA CHI FRATERNITY'S ANNUAL "A'S" ACADEMY DELTA CHI HOUSING CORPORATION AT CORNELL 410 E UPLAND RD ITHACA NY 14850 582493721 501(C)(7) 49000 0 EDUCATIONAL HOUSING GRANT EMBRY RIDDLE BUILDING CORPORATION 803 GOLF ISLAND DR APOLLO BEACH FL 33572 237437667 501(C)(7) 57000 0 EDUCATIONAL HOUSING GRANT LOUSIANA TECH DELTA CHI HOUSE CORPORATION 5425 RIDGEFIELD LANE LITTLE ROCK AZ 72223 721190334 501(C)(7) 36114 0 EDUCATIONAL HOUSING GRANT TEXAS TECH DELTA CHI HOUSING CORPORATION 6316 MEANDERING CREEK DR ARGYLE TX 76226 462382493 501(C)(7) 9300 0 EDUCATIONAL HOUSING GRANT 0 5 SCHOLARSHIPS 132 59998 0 PART I, LINE 2: A GRANT IS AWARDED TO DELTA CHI FRATERNITY FOR THEIR LEADERSHIP CONFERENCE. A REQUEST FOR THE GRANT IS RETAINED ALONG WITH THE SCHEDULE OF EDUCATIONAL ACTIVITIES THAT ARE PART OF THE LEADERSHIP CONFERENCE. SCHOLARSHIP AWARDS ARE PROVIDED TO INDIVIDUALS ARE BASED UPON SCHOLARSHIP REQUESTS. THE REQUEST MUST DEMONSTRATE THE INDIVIDUAL'S ACCOMPLISHMENTS OR ENDEAVORS TO SUPPORT AWARDING A SCHOLARSHIP. X 3 70948 FMV 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 DONORS WHO HAVE LIFETIME CONTRIBUTIONS OF $1,890 OR HAVE CONTRIBUTED $189 IN THE CURRENT OR PRIOR FISCAL YEAR SHALL BECOME VOTING MEMBERS OF THE DELTA CHI EDUCATIONAL FOUNDATION. MEMBERS OF THE DCEF BOARD OF DIRECTORS HAVE AN ANNUAL EXPECTATION TO CONTRIBUTE $2,500 WHILE THEY SERVE ON THE BOARD. THE BOARD OF DIRECTORS ELECTS ITS EXECUTIVE COMMITTEE FORM 990, PART VI, SECTION A, LINE 7A MEMBERS ARE ENTITLED TO BE ABLE TO CAST VOTES IN ELECTING MEMBERS OF THE BOARD OF DIRECTORS. DCEF MEMBERS WITH VOTING RIGHTS MAY VOTE IN PERSON, BY MAIL, OR BY PROXY EXECUTED IN WRITING. FORM 990, PART VI, SECTION B, LINE 11B MANAGEMENT REVIEWS THE 990 PRIOR TO SENDING AN ELECTRONIC COPY TO THE GOVERNING BOARD FOR THEIR REVIEW. AFTER SUFFICIENT TIME TO REVIEW AND PROVIDE FEEDBACK, THE RETURN IS FILED. FORM 990, PART VI, SECTION B, LINE 12C MEMBERS OF THE DCEF BOARD OF DIRECTORS ARE REQUIRED TO DISCLOSE SITUATIONS THAT COME TO THEIR ATTENTION WHEREBY THEY MAY HAVE A CONFLICT OF INTEREST. EMPLOYEES OF DCEF ARE REQUIRED TO DISCLOSE BUSINESS SITUATIONS THAT WOULD BE IN CONFLICT WITH THE INTERESTS OF DCEF. ALL EMPLOYEES MUST DISCLOSE ALL PERSONAL OR PROFESISONAL INVOLVEMENT WITH ANY OTHER FRATERNAL ORGANIZATION BEFORE ACCEPTING EMPLOYMENT WITH DCEF. AT THAT TIME IT WILL BE DETERMINED BY THE DCEF BOARD OF DIRECTORS IF SAID INVOLVEMENT WOULD CREATE A CONFLICT OF INTEREST. VIOLATION OF THIS POLICY MAY RESULT IN DISCIPLINARY ACTION, INCLUDING TERMINATION OF EMPLOYMENT. FORM 990, PART VI, SECTION B, LINE 15A THE EXECUTIVE COMMITTEE SETS THE EXECUTIVE DIRECTOR'S PAY. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICIES, AND FINANCIAL STATEMENTS ARE NOT REQUIRED DISCLOSURES PURSUANT TO IRC SEC 6104. THESE DOCUMENTS ARE NOT AVAILABLE TO THE PUBLIC AT THIS TIME. FORM 990, PART IX, LINE 11G OTHER FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 138,346. TOTAL EXPENSES 138,346.