2024-05-14T12:32:46-07:00 2023-06-30 464684880 Douglas A Latham CPA 17520 Dartown Road 610 Westfield IN 46074 990 2022-07-01 941134660 THE FRATERNITY OF ALPHA KAPPA LAMBDA FRAT 3175648003 354 GRADLE DRIVE Carmel IN 46032 JEREMY D SLIVINSKI EXECUTIVE DIRECTOR 3175648003 2024-05-14 true JEREMY SLIVINSKI XXX-XX-XXXX true DOUGLAS A LATHAM P01068382 3174792061 X 3 AAL1 IAL1 FAL1 2022 2023-04-26 12:10:37Z JEREMY D SLIVINSKI 354 GRADLE DRIVE Carmel IN 46032 743117 false X N/A X 1914 IN TO PROVIDE EDUCATIONAL AND LEADERSHIP SERVICES TO THE CHAPTERS OF THE FRATERNITY OF ALPHA KAPPA LAMBDA 10 10 5 100 0 0 66911 55000 570101 654355 -1137 11860 187806 21902 823681 743117 0 0 386200 270879 0 0 463341 484956 849541 755835 -25860 -12718 786362 658386 700587 585329 85775 73057 TO PROVIDE EDUCATIONAL AND LEADERSHIP SERVICES TO THE CHAPTERS OF THE FRATERNITY OF ALPHA KAPPA LAMBDA false false CHAPTER SERVICES: THE FRATERNITY PROVIDES SERVICES TO ITS CHAPTERS INCLUDING REGULAR STAFF VISITS, PUBLICATIONS AND RESOURCES, OVERSIGHT AND GUIDANCE. RISK MANAGEMENT SERVICES: THE FRATERNITY CONDUCTS A RISK MANAGEMENT PROGRAM FOR ITS MEMBER CHAPTERS TO ENABLE THEM TO MAXIMIZE THE USE OF PROPERTY AND RESOURCES. CONVENTIONS AND MEETINGS: THE FRATERNITY HOLDS A BIENNIAL NATIONAL CONCLAVE, WHICH IS A NATIONAL LEGISLATIVE CONVENTION, AND AN ANNUAL NATIONAL LEADERSHIP COLLEGE, OFFERING A VARIETY OF LEADERSHIP WORKSHOPS TO UNDERGRADUATE MEMBERS. false true false false false false false true false true true false true false true false false false false false false false false false false false false false false false false false false false false false false false false false true false false true 2 0 true 5 true true true false false false false 0 0 false X 10 10 false false false false true true true true true false true true true true true true true false true false false IN X X JEREMY SLIVINSKI 3175648003 345 GRADLE DRIVE CARMEL IN 46032 STEPHEN HLADIK NATIONAL PRESIDENT 1.00 X X 0 0 0 HAMILTON GALLOWAY NATIONAL VICE-PRESIDENT 1.00 X X 0 0 0 CARTER STANCIL UNDERGRADUATE REPRESENTATIVE 1.00 X 0 0 0 PATRICK ALLEN DIRECTOR 1.00 X 0 0 0 ANDREW HEATON DIRECTOR 1.00 X 0 0 0 GEOFFREY BURGER NATIONAL VP OF FINANCE 1.00 X X 0 0 0 ERIC BREESE ALUMNI DIRECTOR 1.00 X 0 0 0 JOHN LINTHICUM DIRECTOR 1.00 X 0 0 0 DANIEL MALONEY DIRECTOR 1.00 X 0 0 0 JEREMY SLIVINSKI SECRETARY/EXEC. DIRECTOR 40.00 X 99866 0 15039 99866 0 15039 false false false 55000 55000 MEMBERSHIP DUES 900099 371375 0 0 RISK MANAGEMENT FEES 900099 220560 0 0 CONCLAVE & LEADERSHIP 900099 62420 0 0 654355 11860 0 11860 4566 0 0 4566 FOUNDATION REIMBURSEMENTS 900099 4247 4247 0 0 OTHER REVENUE 900099 13089 13089 0 0 17336 743117 671691 0 16426 99866 0 0 0 127226 0 0 0 4410 0 0 0 22302 0 0 0 17075 0 0 0 840 0 0 0 8952 0 0 0 9911 0 0 0 15378 0 0 0 22213 0 0 0 41919 0 0 0 7770 0 0 0 112294 0 0 0 9316 0 0 0 417 0 0 0 172498 0 0 0 STAFF HOUSING 1329 0 0 0 SUPPLIES 16560 0 0 0 MISCELLANEOUS 1171 0 0 0 BANK FEES 243 0 0 0 64145 0 0 0 755835 0 0 0 26454 53058 43787 11819 118111 85682 74390 0 24835 24835 6542 0 92344 90710 2051 1634 75570 100143 46564 46564 368058 334651 786362 658386 47756 5051 21260 0 368058 334651 263513 245627 700587 585329 X 77385 64667 8390 8390 85775 73057 786362 658386 -12718 X false false false RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false 368058 6231 39638 334651 true 0 0 73604 73604 0 18740 17106 1634 1634 INVESTMENT IN FRMT, LTD 46564 C 46564 ASSETS HELD FOR OTHERS 334651 334651 X Pt IV, Line 2b EXPLANATION: FUNDS OF CERTAIN INACTIVE CHAPTERS ARE HELD BY THE FRATERNITY, PENDING REACTIVATION OF THE CHAPTERS. TRUST ACCOUNT AGREEMENTS EXIST WITH THE RESPECTIVE ALUMNI CHAPTERS REGARDING THE TERMS AND USE OF THESE FUNDS. FUNDS ARE HELD IN JOINT ACCOUNTS WITH THE ALUMNI CHAPTERS AND CONTAIN VARIOUS PROVISIONS FOR HOLDING PERIODS AND ULTIMATE DISPOSITION OF FUNDS HELD. Pt X, Line 2 EXPLANATION: THE FRATERNITY HAS EVALUATED TAX POSITIONS TAKEN IN THE TAX RETURNS FILED AND HAS DETERMINED THAT THERE ARE NO UNCERTAIN TAX POSITION AS DEFINED BY GENERALLY ACCEPTED ACCOUNTING STANDARDS. UNDER A THREE-YEAR STATUTE OF LIMITATIONS, THE FRATERNITY REMAINS SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE FOR THE YEARS ENDED JUNE 30, 2020 THROUGH JUNE 30, 2022. Pt VI, Line 11b EXPLANATION: THE NATIONAL CONCLAVE IS A BIENNIAL MEETING FOR THE PURPOSE OF ELECTING OFFICERS AND MEMBERS OF THE NATIONAL EXECUTIVE COUNCIL AND FOR THE TRANSACTION OF SUCH OTHER BUSINESS. EACH CHAPTER, NOT UNDER SUSPENSION AND CURRENT IN ITS OBLIGATIONS TO THE FRATERNITY, SHALL HAVE THREE VOTES AT CONCLAVE. TWO VOTES ARE CAST BY TWO DELEGATES (ONE EACH) ELECTED OR APPOINTED BY THEIR CHAPTER. ONE VOTE IS CAST BY AN OFFICIAL DELEGATE OF THE CHAPTER'S CORPORATE BOARD OF DIRECTORS, WHO IS SOMEONE OTHER THAN A COLLEGIATE DELEGATE OR A MEMBER OF THE NATIONAL EXECUTIVE COUNCIL. EACH ALUMNI CHAPTER SHALL HAVE ONE VOTE. EACH MEMBER OF THE NATIONAL EXECUTIVE COUNCIL (WHETHER ELECTED OR APPOINTED) SHALL HAVE ONE VOTE. EX-OFFICIO, NON-VOTING MEMBERS OF THE NEC CAN CAST A VOTE AT CONCLAVE, EXCLUDING THE EXECUTIVE DIRECTOR / NATIONAL SECRETARY. THE CORPORATE BOARD DELEGATE, ALUMNI DELEGATE, AND MEMBERS OF THE NATIONAL EXECUTIVE COUNCIL ARE PROHIBITED IN VOTING IN THE ELECTION OF UNDERGRADUATE MEMBERS OF THE NATIONAL EXECUTIVE COUNCIL. Pt VI, Line 6 EXPLANATION: THE NATIONAL CONCLAVE IS A BIENNIAL MEETING FOR THE PURPOSE OF ELECTING OFFICERS AND MEMBERS OF THE NATIONAL EXECUTIVE COUNCIL AND FOR THE TRANSACTION OF SUCH OTHER BUSINESS. EACH CHAPTER, NOT UNDER SUSPENSION AND CURRENT IN ITS OBLIGATIONS TO THE FRATERNITY, SHALL HAVE THREE VOTES AT CONCLAVE. TWO VOTES ARE CAST BY TWO DELEGATES (ONE EACH) ELECTED OR APPOINTED BY THEIR CHAPTER. ONE VOTE IS CAST BY AN OFFICIAL DELEGATE OF THE CHAPTER'S CORPORATE BOARD OF DIRECTORS, WHO IS SOMEONE OTHER THAN A COLLEGIATE DELEGATE OR A MEMBER OF THE NATIONAL EXECUTIVE COUNCIL. EACH ALUMNI CHAPTER SHALL HAVE ONE VOTE. EACH MEMBER OF THE NATIONAL EXECUTIVE COUNCIL(WHETHER ELECTED OR APPOINTED) SHALL HAVE ONE VOTE. EX-OFFICIO, NON-VOTING MEMBERS OF THE NEC CAN CAST A VOTE AT CONCLAVE, EXCLUDING THE EXECUTIVE DIRECTOR / NATIONAL SECRETARY. THE CORPORATE BOARD DELEGATE, ALUMNI DELEGATE, AND MEMBERS OF THE NATIONAL EXECUTIVE COUNCIL ARE PROHIBITED IN VOTING IN THE ELECTION OF UNDERGRADUATE MEMBERS OF THE NATIONAL EXECUTIVE COUNCIL. Pt VI, Line 7a EXPLANATION: THE NATIONAL EXECUTIVE COUNCIL CONSIST OF THE FOLLOWING: 1) NATIONAL PRESIDENT, NATIONAL VICE-PRESIDENT, VICE PRESIDENT OF FINANCE WHOM ARE ELECTED AT CONCLAVE FOR 2 YEAR TERMS; 2) TWO COLLEGIATE MEMBERS, ONE ELECTED ON CONCLAVE AND ONE ELECTED IN OFF YEARS BY MAIL BALLOT; 3)FOUR ALUMNI OR HONORARY MEMBERS, TWO ELECTED AT CONCLAVE AND TWO APPOINTED BY THE NATIONAL PRESIDENT. THE IMMEDIATE PAST NATIONAL PRESIDENT, EXECUTIVE DIRECTOR, NATIONAL CHAPLAIN AND NATIONAL DIRECTOR OF ACADEMIC AFFAIRS ARE EX-OFFICIO, NON-VOTING MEMBERS OF THE COUNCIL. CHAPTER CORPORATE BOARD DELEGATES, ALUMNI CHAPTERS AND MEMBERS OF THE NATIONAL EXECUTIVE COUNCIL CAN NOT VOTE FOR COLLEGIATE MEMBERS OF THE COUNCIL. Pt VI, Line 7b EXPLANATION: MATTERS INVOLVING FRATERNITY BYLAWS MUST BE VOTED ON BY DELEGATES AT CONCLAVE. Pt VI, Line 11b EXPLANATION: THE FRATERNITY'S NATIONAL EXECUTIVE COUNCIL RECEIVES AND REVIEWS A COPY OF FORM 990 PRIOR TO FILING. Pt VI, Line 12c EXPLANATION: THE NATIONAL EXECUTIVE COUNCIL AND MANAGEMENT MUST DISCLOSE AT LEAST ANNUALLY ANY ACTUAL AND POTENTIAL CONFLICTS OF INTEREST. ALL ACTUAL AND POTENTIAL CONFLICTS ARE PROPERLY ADDRESSED ON A CASE-BY-CASE BASIS AS NECESSARY. Pt VI, Line 15a EXPLANATION: THE EXECUTIVE DIRECTOR'S COMPENSATION IS REVIEWED AND APPROVED BY MEMBERS OF THE EXECUTIVE COMMITTEE WITH CONSIDERATION OF COMPENSATION LEVELS AT COMPARABLE ORGANIZATIONS, SIZE OF THE ORGANIZATION AND OTHER FACTORS. Pt VI, Line 19 EXPLANATION: THE FRATERNITY MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, FINANCIAL INFORMATION AND TAX RETURNS AVAILABLE TO THE PUBLIC UPON REQUEST. ALPHA KAPPA LAMBDA EDUCATION FOUNDATION INC 354 GRADLE DRIVE CARMEL IN 46032 311114431 EDUCATIONAL GRANTMAKING IN 501(C)3 170(B)(1)(A)(VI) false false false true false false false false false false false true false false true false false true false false