2024-05-15T22:04:02-04:00 2023-06-30 450491842 BLANKENSHIP CPA GROUP PLLC 917 CONFERENCE DR GOODLETTSVILLE TN 370722162 990 2022-07-01 030386312 CHI PSI EDUCATIONAL TRUST INC CHIP 6157362520 45 RUTLEDGE STREET NASHVILLE TN 37210 HAROLD ARNWINE EXECUTIVE DIRECTOR 6157362520 2024-05-15 true HAROLD ARNWINE XXX-XX-XXXX true JESSICA FREEMAN P01261457 6158598800 2024-05-15 2022 2023-04-26 12:10:37Z HAROLD ARNWINE 45 RUTLEDGE STREET NASHVILLE TN 37210 15334552 false X WWW.CHIPSI.ORG X 2001 IL THE CHI PSI EDUCATIONAL TRUST, INC. SERVES TO DEVELOP, FUND, AND IMPLEMENT LEADERSHIP AND SERVICE PROGRAMS AVAILABLE TO ALL MEMBERS OF CHI PSI FRATERNITY. 10 10 0 10 5362 4295004 5080056 0 494632 153409 -26350 18743 4763286 5252208 179740 200200 0 0 0 443280 1942314 2771974 2122054 2972174 2641232 2280034 20832645 25383222 796239 1208421 20036406 24174801 THE CHI PSI EDUCATIONAL TRUST, INC. SERVES TO DEVELOP, FUND, AND IMPLEMENT LEADERSHIP AND SERVICE PROGRAMS AVAILABLE TO ALL MEMBERS OF CHI PSI FRATERNITY. false false 2067835 70000 EDUCATIONAL CONVENTIONS AND SEMINARS - PROMOTES HIGHER EDUCATION AND SELF DEVELOPMENT. 58 EDUCATIONAL PROGRAMS WERE PROVIDED AND 53 UNIQUE ALUMNI FACILITATORS COMPLETED THESE PROGRAMS. 3 LEADERSHIP PROGRAMS WERE PROVIDED WITH 127 DELEGATES AT THE 181ST SPENCER INSTITUTE, 36 DELEGATES AT THE ISTOCK MID-YEAR LEADERSHIP RETREAT, AND 200 ATTENDEES ACROSS 5 ROWE REGIONAL CONFERENCES. 130200 130200 FELLOWSHIPS, GRANTS, AND SCHOLARSHIPS - PROVIDES THE PROMOTION OF HIGHER EDUCATION. AWARDED 43 MERIT-BASED ACADEMIC FINANCIAL AWARDS. 2198035 true true false false false false false false false false true false false false false false false true false false false false false false false false false true true false false false false false false false false false true false false false true true false true false true 3 0 true 0 true true false false false false false false false false false false false X 10 10 false false false false false false false true true false false true true true true true true false false false IL X HAROLD ARNWINE 6157362520 45 RUTLEDGE STREET NASHVILLE TN 37210 HAROLD ARNWINE EXECUTIVE DI 15.00 40.00 X 0 97690 15863 SKYLER WEINAND CHAIRMAN 2.00 X X 0 0 0 JULIAN EMERSON VICE CHAIRMA 2.00 X X 0 0 0 STEVEN CROWE TREASURER 1.00 X X 0 0 0 RICHARD BURNS DIRECTOR 0.50 X 0 0 0 WILLIAM GREEN DIRECTOR 0.50 X 0 0 0 CHARLES O'BOYLE DIRECTOR 0.50 X 0 0 0 DENNIS WHITFIELD DIRECTOR 0.50 X 0 0 0 HEW CROOKS DIRECTOR 0.50 X 0 0 0 JAMES HALTOM DIRECTOR 0.50 X 0 0 0 AJ SPRING DIRECTOR 0.50 X 0 0 0 97690 15863 false false false 5080056 58683 5080056 452244 452244 95760 77017 18743 18743 5362 13381 9706492 10005327 -298835 -298835 -298835 5252208 5362 166790 70000 70000 130200 130200 17530 17530 71983 71983 89924 89924 12531 12531 54551 54551 156097 156097 46687 46687 14660 14660 EDUCATIONAL PROGRAMMING 1733691 1733691 SERVICE CONTRACT 574320 264144 77544 232632 2972174 2198035 330859 443280 326705 292183 957559 246387 22325 72605 1345477 686685 705479 658792 18777553 24066536 43024 46719 20832645 25383222 162149 645336 139350 120650 11361 483379 442435 796239 1208421 X 476685 -85625 19559721 24260426 20036406 24174801 20832645 25383222 2280034 1858361 X false true X true false X 1870402 840057 2812992 4295004 5080056 14898511 1870402 840057 2812992 4295004 5080056 14898511 7023370 7875141 144073 148919 234938 395247 509604 1432781 2662 2662 16333954 0.48210 0.46130 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 91182 91182 1217655 651411 566244 36640 35274 1366 658792 7058243 1858361 77017 1935378 5122865 71983 57360 129343 5252208 2919848 77017 77017 2842831 71983 57360 129343 2972174 SCHEDULE D, PAGE 4, PART XI, LINE 2D RENTAL EXPENSES NETTED AGAINST REVENUE PER 990 77,017 SCHEDULE D, PAGE 4, PART XI, LINE 4B RENTAL REVENUE NETTED AGAINST SERVICE CONTRACT PER AUDIT 57,360 SCHEDULE D, PAGE 4, PART XII, LINE 2D RENTAL EXPENSES NETTED AGAINST REVENUE PER 990 77,017 SCHEDULE D, PAGE 4, PART XII, LINE 4B RENTAL REVENUE NETTED AGAINST SERVICE CONTRACT PER AUDIT 57,360 SCHEDULE D, PAGE 4, PART XIII INCOME TAXES THE TRUST IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. IN ADDITION, THE TRUST QUALIFIES FOR THE CHARITABLE CONTRIBUTION DEDUCTION UNDER SECTION 170(B)(1)(A) AND HAS BEEN CLASSIFIED AS A TRUST THAT IS NOT A PRIVATE FOUNDATION UNDER SECTION 509(A). HOWEVER, INCOME FROM CERTAIN ACTIVITIES NOT DIRECTLY RELATED TO THE TRUST'S TAX- EXEMPT PURPOSE IS SUBJECT TO TAXATION AS UNRELATED BUSINESS INCOME. ACCORDINGLY, NO PROVISION FOR INCOME TAX HAS BEEN MADE. US GAAP REQUIRES THE TRUST'S MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE TRUST AND TO RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE TRUST HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UNDER EXAMINATION BY THE INTERNAL REVENUE SERVICE. MANAGEMENT HAS ANALYZED THE TAX POSITIONS OF THE TRUST AND HAS CONCLUDED THAT NO UNCERTAIN TAX POSITIONS HAVE BEEN TAKEN OR ARE EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS. true CHI PSI FRATERNITY 45 RUTLEDGE STREET NASHVILLE TN 37210 386089059 501C7 70000 SCHOLARSHIPS FOR STUDENTS 43 130200 SCHEDULE I, PAGE 4, PART IV MEMBERS OF THE BOARD OF TRUSTEES ARE PRESENT AT THE EDUCATIONAL PROGRAMS TO ENSURE ITS SUCCESS AND TO ENSURE THE FUNDS HAVE BEEN USED FOR THEIR INTENDED PURPOSE. SCHOLARSHIP APPLICANTS ARE RESTRICTED TO BROTHERS AND NEW MEMBERS ENROLLED IN A CHI PSI HOST INSTITUTION. FELLOWSHIP APPLICANTS ARE RESTRICTED TO CHI PSI BROTHERS THAT ARE ENTERING OR CURRENTLY ENROLLED IN A GRADUATE PROGRAM. CRITERIA FOR SELECTION INCLUDES ACADEMIC MERIT AND LEADERSHIP IN CHI PSI, ON CAMPUS, AND IN THE COMMUNITY. X 5 58683 FMV false false false FORM 990, PART VI NO COMPENSATION IS PAID BY THE ORGANIZATION. THE EXECUTIVE DIRECTOR'S COMPENSATION IS EVALUATED AND APPROVED THROUGH THE CHI PSI FRATERNITY, A RELATED TAX-EXEMPT ENTITY. FORM 990, PAGE 6, PART VI, LINE 11B FORM 990 WILL BE DISTRIBUTED TO THE BOARD OF DIRECTORS AND FINANCIAL COMMITTEE FOR REVIEW PRIOR TO FILING. FORM 990, PAGE 6, PART VI, LINE 12C EACH NEW RESPONSIBLE PERSON SHALL BE REQUIRED TO REVIEW A COPY OF THIS POLICY AND TO ACKNOWLEDGE IN WRITING THAT HE OR SHE HAS DONE SO. EACH RESPONSIBLE PERSON SHALL ANNUALLY COMPLETE A DISCLOSURE FORM IDENTIFYING ANY RELATIONSHIPS, POSITIONS OR CIRCUMSTANCES IN WHICH THE RESPONSIBLE PERSON IS INVOLVED THAT HE OR SHE BELIEVES COULD CONTRIBUTE TO A CONFLICT OF INTEREST ARISING. THIS POLICY SHALL BE REVIEWED ANNUALLY BY EACH MEMBER OF THE BOARD OF DIRECTORS. ANY CHANGES TO THIS POLICY SHALL BE COMMUNICATED IMMEDIATELY TO ALL RESPONSIBLE PERSONS. DISCLOSURE OF ANY CONFLICTS OF INTEREST ARE TO BE PRESENTED AS THEY ARISE. FORM 990, PAGE 6, PART VI, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, POLICIES, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. CENTRAL OFFICE HOLDINGS LLC 45 RUTLEDGE STREET NASHVILLE TN 37210 208058972 REAL ESTAT TN 95760 777567 N/A CHI PSI FRATERNITY 45 RUTLEDGE STREET NASHVILLE TN 37210 386089059 FRATERNAL MI 501C7 N/A false false true false false false false false false false false false false false false true true false false false