2024-01-28T18:53:01-06:00 2023-07-31 351178661 BLUE & CO LLC 12800 N MERIDIAN ST STE 400 CARMEL IN 46032 990 2022-08-01 350141875 ALPHA CHI OMEGA FRATERNITY INC ALPH 3175795050 5635 CASTLE CREEK PARKWAY N DR INDIANAPOLIS IN 46250 JULIE GOLDSBERRY SENIOR FINANCIAL CONTROLLER 3175795050 2024-01-24 1 JULIE GOLDSBERRY 999009999 1 ANGELA N CRAWFORD CPA P00573197 3178488920 2024-01-24 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z JULIE GOLDSBERRY 5635 CASTLE CREEK PARKWAY N DR INDIANAPOLIS IN 46250 18389665 0 X WWW.ALPHACHIOMEGA.ORG X 1885 IN ALPHA CHI OMEGA CULTIVATES IMPACTFUL COMMUNITIES WHERE WOMEN ARE INSPIRED TO CONNECT, LEAD, GROW AND SERVE. 6 6 390 2894 614874 0 1182710 829871 10795598 10441786 1738400 568935 2791161 2881309 16507869 14721901 280447 697006 0 0 7037175 7721099 0 0 0 7366131 7479666 14683753 15897771 1824116 -1175870 29119055 27766470 18517293 17951953 10601762 9814517 X ALPHA CHI OMEGA MAKES A PROMISE TO EMPOWER EACH MEMBER TO BECOME THE BEST VERSION OF HERSELF. THE REAL. STRONG. WOMEN. EXPERIENCE DELIVERS ON THIS PROMISE BY PROVIDING AN ENVIRONMENT WHERE MEMBERS TAKE ON THE ISSUES AND CHALLENGES THAT HELP THEM GROW INTO REAL, STRONG WOMEN WHO HAVE COURAGE IN THEIR CONVICTIONS AND WHO WILL EFFECT CHANGE IN THE WORLD. 0 0 COLLEGIATE EXPERIENCE - THE FRATERNITY SUPPORTS CHAPTERS BY PROVIDING LEADERSHIP DEVELOPMENT, MEMBERSHIP GROWTH/RECRUITMENT AND RISK MANAGEMENT SUPPORT. THE FRATERNITY TRAINS VOLUNTEERS WHO WORK WITH CHAPTERS AND ASSIGNS SUPPORT CONSULTANTS AND SUBJECT-MATTER EXPERTS TO HELP CHAPTERS GROW AND FLOURISH. EDUCATION AND LEADERSHIP INITIATIVES - THE FRATERNITY CREATES AND DELIVERS LEADERSHIP PROGRAMS FOR BOTH ALUMNAE AND COLLEGIATE MEMBERS DESIGNED TO DEVELOP THE WHOLE INDIVIDUAL DURING COLLEGIATE YEARS AND CONTINUE THAT GROWTH FOR A LIFETIME. LIFETIME ENGAGEMENT - THE FRATERNITY WORKS TO PROVIDE MEANINGFUL OPPORTUNITIES FOR ALUMNAE MEMBERS TO ENGAGE WITH EACH OTHER AND GROW AS INDIVIDUALS THROUGHOUT THEIR LIFETIMES. 0 1 0 0 0 0 0 0 0 1 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 1 37 0 1 390 1 1 1 0 0 0 0 1550012 0 0 0 0 X 6 6 0 0 0 0 1 1 0 1 1 0 1 1 1 1 1 1 1 1 1 1 0 IN X THE ORGANIZATION 3175795050 5635 CASTLE CREEK PARKWAY N DR INDIANAPOLIS IN 46250 X LYNNE BIGGIO HERNDON NATIONAL PRESIDENT 15.00 X X 0 0 0 LESLIE ABRAMSKY BLOCK SECRETARY/TREASURER 4.00 X X 0 0 0 JARITA ASKINS VICE PRESIDENT 4.00 X X 0 0 0 KELLI RODRIGUEZ CURRIE VICE PRESIDENT 4.00 X X 0 0 0 CASSIE GERHARDT VICE PRESIDENT 4.00 X X 0 0 0 JILL SABATINO LACY VICE PRESIDENT 4.00 X X 0 0 0 KATIE GAFFIN CEO 28.00 12.00 X 202795 0 29128 JULIE GOLDSBERRY SENIOR FINANCIAL CONTROLLER 28.00 12.00 X 131566 0 2554 MARSHA GRADY CHIEF DEVELOPMENT OFFICER 0.00 40.00 X 100991 0 18008 AMY JO GABEL SENIOR DIRECTOR OF HOUSING 2.00 38.00 X 107143 0 4286 AMY MUSTAFA SENIOR DIRECTOR OF EDUCATION 34.00 6.00 X 101524 0 11496 JEN PATTERSON SENIOR DIRECTOR OF COLLEGIATE EXPERIENCE 40.00 0.00 X 102174 0 11504 746193 0 76976 6 0 1 0 FORVIS LLP 201 N ILLINOIS STREET STE 700 INDIANAPOLIS IN 46244 ACCOUNTING SERVICES 137453 1 829871 829871 MEMBERSHIP DUES 900099 6236539 6236539 CHAPTER SERVICES 900099 3923899 3923899 TRAINING REGISTRATION FEES 900099 280645 280645 CONVENTION 900099 703 703 10441786 649959 649959 625757 579818 45939 219281 0 219281 219281 219281 3541879 3622903 -81024 -81024 -81024 57544 44861 12683 12683 REIMBURSEMENT FROM FOUNDATION 900099 1082597 1082597 REIMBURSEMENT FROM NHC 900099 859078 859078 OTHER REVENUE 900099 81913 81913 2023588 14721901 13277156 614874 0 697006 234628 6545478 96331 309709 534953 5770 50943 30610 19833 520797 25308 633009 387443 152705 1618016 711804 23811 134399 290309 REIMBURSED EXPENSES - F 1082597 REIMBURSED EXPENSES - N 870370 PER CAPITA NHC FEES 660673 MISCELLANEOUS 147852 113417 15897771 8687055 7913634 12741211 12384568 757589 223668 476409 553241 41068 56963 402211 333833 3332418 1099348 2270966 2233070 3742546 4067493 29119055 27766470 1075971 826103 0 73934 447552 367549 16993770 16684367 18517293 17951953 X 10601762 9814517 10601762 9814517 29119055 27766470 -1175870 388625 0 X X 0 1 X 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 245000 245000 2020992 125230 1895762 1066426 974118 92308 2233070 FUNDS HELD FOR CHAPTERS 16684367 16684367 X 15135554 388625 44861 433486 14702068 19833 19833 14721901 15922799 44861 44861 15877938 19833 19833 15897771 PART X, LINE 2: THE FRATERNITY AND THE NHC ARE EACH ORGANIZED AS A NOT-FOR-PROFIT CORPORATION THAT IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(7) OF THE UNITED STATES INTERNAL REVENUE CODE AND SIMILAR STATE LAW. THE ACTIVITIES OF PSP ARE EXEMPT AS PROGRAMS UNDER THE FRATERNITY'S NOT-FOR-PROFIT EXEMPTION. THE EXEMPTION IS ON ALL INCOME EXCEPT UNRELATED BUSINESS INCOME. AN UNRELATED TRADE OR BUSINESS OF AN EXEMPT ORGANIZATION IS ANY TRADE OR BUSINESS WHICH IS NOT SUBSTANTIALLY RELATED TO THE EXERCISE OR PERFORMANCE OF ITS EXEMPT PURPOSE. INCOME EARNED FROM NON-MEMBERS IS RECOGNIZED AS UNRELATED BUSINESS INCOME TO THE EXTENT SUCH INCOME IS NOT SET ASIDE FOR CHARITABLE AND EDUCATIONAL PURPOSES. INCOME THAT IS PROPERLY SET ASIDE MUST BE USED FOR THE QUALIFYING PURPOSES OUTLINED IN THE SET ASIDE RESOLUTION. THE OUTSTANDING BALANCE OF FUNDS SET ASIDE AS OF JULY 31, 2023 AND 2022 WAS $824,835 AND $453,741, RESPECTIVELY. 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 JULY 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. THE ORGANIZATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. THE ORGANIZATION HAS FILED ITS FEDERAL AND STATE INCOME TAX RETURNS FOR PERIODS THROUGH JULY 31, 2022. THESE INCOME TAX RETURNS ARE GENERALLY OPEN TO EXAMINATION BY THE RELEVANT TAXING AUTHORITIES FOR A PERIOD OF THREE YEARS FROM THE LATER OF THE DATE THE RETURN WAS FILED OR ITS DUE DATE (INCLUDING APPROVED EXTENSIONS). PART XI, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 44,861. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 44,861. 1 ALPHA CHI OMEGA NATIONAL HOUSING CORPORATION 5635 CASTLE CREEK PARKWAY N DRIVE INDIANAPOLIS IN 46250 351992276 501(C)(7) 510000 0 CAPITAL IMPROVEMENTS TO NATIONAL HOUSING CORPORATION PROPERTIES ALPHA CHI OMEGA FOUNDATION INC 5635 CASTLE CREEK PARKWAY N DRIVE INDIANAPOLIS IN 46250 310949882 501(C)(3) 185010 0 PHILANTHROPIC GRANT 1 1 PART I, LINE 2: GRANTS TO THE NATIONAL HOUSING CORPORATION ARE MONITORED BY FRATERNITY STAFF MEMBERS WHO ARE SHARED BETWEEN THE TWO ENTITIES TO ENSURE THEY ARE SPENT APPROPRIATELY. X X X 0 0 0 KATIE GAFFIN CEO 202795 0 0 0 0 0 8408 0 20720 0 231923 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 ALPHA CHI OMEGA FRATERNITY'S MEMBERS ARE CALLED DELEGATES AND ARE DEFINED AS FOLLOWS IN THE ARTICLES OF INCORPORATION: 1. MEMBERS OF THE NATIONAL COUNCIL; 2. PROVINCE COLLEGIATE CHAIRS; 3. PROVINCE ALUMNAE CHAIRS; 4. THE CHAPTER PRESIDENT OR HER DESIGNATED REPRESENTATIVE FROM EACH COLLEGIATE CHAPTER IN GOOD STANDING; 5. THE CHAPTER PRESIDENT OR HER DESIGNATED REPRESENTATIVE FROM EACH ALUMNAE CHAPTER IN GOOD STANDING AND 6. PAST NATIONAL PRESIDENTS OF ALPHA CHI OMEGA. FORM 990, PART VI, SECTION A, LINE 7A POWER OF DELEGATES TO ELECT MEMBERS OF THE GOVERNING BODY: PER ALPHA CHI OMEGA FRATERNITY'S ARTICLES OF INCORPORATION: DELEGATES ARE VESTED WITH THE FOLLOWING RIGHTS: ELECTING THE NATIONAL COUNCIL . . . NATIONAL COUNCIL MEMBERS SHALL BE ELECTED BY A MAJORITY OF THE VOTES CAST BY THE DELEGATES TO VOTE AT A NATIONAL CONVENTION. FORM 990, PART VI, SECTION B, LINE 11B PROCESS FOR REVIEW OF FORM 990 - THIS FORM 990 WAS PREPARED BY A PUBLIC ACCOUNTING FIRM AND REVIEWED IN DETAIL BY THE FRATERNITY'S FINANCE STAFF. THE FORM WAS THEN SENT TO ALL MEMBERS OF THE NATIONAL COUNCIL FOR REVIEW. THE FORM WAS APPROVED BY THE NATIONAL COUNCIL AT A REGULAR MONTHLY MEETING PRIOR TO BEING FILED. FORM 990, PART VI, SECTION B, LINE 12C PROCESS FOR MONITORING AND ENFORCING COMPLIANCE WITH CONFLICT OF INTEREST POLICY - NATIONAL COUNCIL MEMBER COMPLETE A COMBINED FIDUCIARY DUTY AND DISCLOSURE FORM ANNUALLY. THE FORMS ARE COLLECTED AND REVIEWED BY THE DIRECTOR OF EXECUTIVE OPERATIONS. ANY CONFLICTS OF INTEREST IDENTIFIED ON THE FORMS ARE REPORTED TO THE NATIONAL COUNCIL PRESIDENT OR CHIEF EXECUTIVE OFFICER FOR FOLLOW UP AND RESOLUTION AS THOSE INDIVIDUALS DEEM APPROPRIATE. FORM 990, PART VI, SECTION B, LINE 15 THE COMPENSATION OF ALPHA CHI OMEGA'S CHIEF EXECUTIVE OFFICER (CEO) IS SET BY ALPHA CHI OMEGA FRATERNITY'S NATIONAL COUNCIL. THE COMPENSATION OF THE SENIOR FINANCIAL CONTROLLER (SFC) IS REVIEWED FOR REASONABLENESS BY THE NATIONAL COUNCIL. THE FRATERNITY ACTS AS THE COMMON PAYMASTER FOR ALL FOUR ALPHA CHI OMEGA ENTITIES AND ALLOCATES A PORTION OF THE CEO'S AND THE SFC'S SALARIES TO EACH ENTITY. BENCHMARK DATA RELATED TO THE CEO'S AND SFC'S COMPENSATION IS OBTAINED ANNUALLY BY THE NATIONAL COUNCIL FROM SEVERAL PUBLISHED SALARY SURVEYS. THE NATIONAL COUNCIL REVIEWS THE BENCHMARK DATA AND ENSURES THAT THE DATA POINTS ARE RELATED TO POSITIONS COMPARABLE TO ALPHA CHI OMEGA'S CEO AND SFC POSITIONS. THE NATIONAL COUNCIL THEN MEETS IN EXECUTIVE SESSION, COMPARES APPROPRIATE BENCHMARK DATA POINTS TO THE CEO AND SFC'S ACTUAL COMPENSATION, DETERMINES CHANGES TO THE CEO'S COMPENSATION IF APPROPRIATE, DETERMINES WHETHER THE SFC'S COMPENSATION IS REASONABLE IN LIGHT OF THE BENCHMARKS AND DIRECTS THE FRATERNITY'S PAYROLL STAFF TO MAKE CHANGES TO THE CEO'S COMPENSATION IF APPROPRIATE. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST. FORM 990, PART VII, LINE 1A: THE CHIEF EXECUTIVE OFFICER IS COMPENSATED THOUGH THE FRATERNITY, BUT ALSO SERVES AS THE CHIEF EXECUTIVE OFFICER OF ALPHA CHI OMEGA NATIONAL HOUSING CORPORATION (NHC) AND ALPHA CHI OMEGA FOUNDATION, INC. (FOUNDATION). THE NHC AND FOUNDATION REIMBURSE THE FRATERNITY FOR A PERCENTAGE OF THE CHIEF EXECUTIVE OFFICER'S SALARY AND BENEFITS. THE AMOUNT OF COMPENSATION CHARGED TO THE FRATERNITY IS REFLECTED ON PART IX, LINE 5, OFFICER'S COMPENSATION. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. PEARL STONE PARTNERS LLC 5635 CASTLE CREEK PARKWAY N DR INDIANAPOLIS IN 46250 830520511 CHAPTER SERVICE PROVIDER IN 3922987 1715426 ALPHA CHI OMEGA FRATERNITY INC ALPHA CHI OMEGA NATIONAL HOUSING CORPORATION 5635 CASTLE CREEK PARKWAY N DR INDIANAPOLIS IN 46250 351992276 HOUSING CORPORATION IN 501(C)(7) ALPHA CHI OMEGA FRATERNITY INC 1 1 1 0 1 0 0 0 0 0 0 0 0 0 1 1 1 1 0 0 ALPHA CHI OMEGA NATIONAL HOUSING CORPORATION O 810606 FMV ALPHA CHI OMEGA NATIONAL HOUSING CORPORATION A 75176 FMV ALPHA CHI OMEGA NATIONAL HOUSING CORPORATION B 510000 FMV ALPHA CHI OMEGA NATIONAL HOUSING CORPORATION Q 59764 FMV