2024-03-28T10:18:52-04:00 2023-06-30 311452851 STEPHENSON AND WARNER INC CPAS 1502 UNIVERSITY BLVD STE E HAMILTON OH 450113300 990 2022-07-01 310589457 INTERNATIONAL FRATERNITY OF DELTA SIGMA PI INTE 5135231907 330 SOUTH CAMPUS AVE OXFORD OH 45056 JEREMY LEVINE EXECUTIVE DIRECTOR 5135231907 2024-03-06 true JEREMY LEVIN 999009999 true LARRY F WARNER II CPA P01348894 5138688600 2024-03-28 2022 2023-04-26 12:10:37Z JEREMY LEVINE 330 S CAMPUS AVE OXFORD OH 45056 3605667 false X WWW.DELTASIGMAPI.ORG X 1907 OH TO FOSTER THE STUDY OF BUSINESS IN UNIVERSITIES, TO ENCOURAGE SCHOLARSHIP, SOCIAL ACTIVITY AND THE ASSOCIATION OF STUDENTS FOR THEIR MUTUAL ADVACEMENT BY RESEARCH AND PRACTICE. THE FRATERNITY ALSO PROMOTES A CLOSER AFFLIATION BETWEEN THE COMMERCIAL WORLD AND STUDENTS OF COMMERCE, AND TO FURTHER A HIGHER STANDARD OF COMMERCIAL ETHICS AND CULTURE AND THE CIVIC AND COMMERCIAL WELFARE OF THE COMMUNITY. 10 10 24 900 290883 200000 240000 1578795 1876667 663996 260823 1052743 1185022 3495534 3562512 0 0 1678855 2039993 0 0 1203809 1747991 2882664 3787984 612870 -225472 8711203 9024291 516057 619548 8195146 8404743 X TO FOSTER THE STUDY OF BUSINESS IN UNIVERSITIES, TO ENCOURAGE SCHOLARSHIP, SOCIAL ACTIVITY AND THE ASSOCIATION OF STUDENTS FOR THEIR MUTUAL ADVACEMENT BY RESEARCH AND PRACTICE. THE FRATERNITY ALSO PROMOTES A CLOSER AFFLIATION BETWEEN THE COMMERCIAL WORLD AND STUDENTS OF COMMERCE, AND TO FURTHER A HIGHER STANDARD OF COMMERCIAL ETHICS AND CULTURE AND THE CIVIC AND COMMERCIAL WELFARE OF THE COMMUNITY. false false 3514237 1876667 IMPROVE BUSINESS AND PROFESSIONAL STANDARDS THROUGH EDUCATION AND FRATERNAL SERVICES. 3514237 false true false false false false false true false true false false true true false true false false false false false false false false false false false false true false false false false false false false false false false false false false false true 3 0 true 24 true true true false false false false 445632 false false false X 10 10 false false false false true true true true true false true true true true true true true true true false false X JEANNA TIPTON 5135231907 330 S CAMPUS AVE OXFORD OH 45056 JEREMY LEVINE EXECUTIVE DI 40.00 X 173448 0 32929 WILLIAM SCHILLING RETIRED EX. 20.00 X 125949 0 36347 SHANDA GRAY COO L FND 40.00 X 123404 0 29476 JEANNINE TRIPLETT EXECUTIVE VP 40.00 X 119129 0 24988 BRENNEN FEDER 2021 COY 1.00 X 0 0 0 MEGHAN HILL PROVINCIAL V 1.00 X 0 0 0 ERICA KOLSRUD PROVINCIAL V 1.00 X 0 0 0 CHRISTIAN LOEB 2022 COY 1.00 X 0 0 0 HENRY MCDANIEL PROVINCIAL V 1.00 X 0 0 0 MONICA MONROE PROVINCIAL V 1.00 X 0 0 0 NICOLE ORLANDO PROVINCIAL V 1.00 X 0 0 0 JODI SCHOH VP FINANCE 1.00 X X 0 0 0 TRICIA SMITH PAST GRAND P 1.00 X X 0 0 0 CORY STOPKA GRAND PRESID 1.00 X X 0 0 0 541930 123740 5 true true false 240000 240000 COLLEGIATE CHAPTER DUES 1008000 1008000 INITIATION FEES 445632 445632 CONFERENCE MEETINGS & SCHOOLS 410720 410720 REGALIA RENTAL FEES 11165 11165 ALUMNI CHAPTER FEES 1150 1150 1876667 260823 260823 30060 30060 393716 43155 350561 350561 LEADERSHIP FDN MGMT FEES 561000 372000 372000 SPONSORSHIPS 236500 236500 CHAPTER INSURANCE PREMIUMS 161939 161939 33962 28807 5155 804401 3562512 2256035 290883 775594 218561 1347137 91283 267937 115075 13726 53580 41712 88798 106138 54136 122741 649148 55722 139224 GENERAL AND MISCELLANEOUS 255003 DELTASIG MAGAZINE 61416 STAFF TRAIN&RECRUIT&DUES 56493 CHAPTERS 26791 23363 3787984 0 0 0 165140 163378 1388493 1294825 253343 271270 36654 34699 170232 68429 1928341 1503599 455770 424742 5773430 6188971 468141 577977 8711203 9024291 225845 239987 197937 264491 92275 73912 41158 516057 619548 X 8195146 8404743 8195146 8404743 8711203 9024291 X -225472 435069 X false true X true false RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false true X 7692 7692 1315490 948224 367266 444399 394615 49784 160760 160760 424742 CASH VALUE OF LIFE INSURANCE 536819 RIGHT OF USE ASSETS 41158 577977 OPERATING LEASE LIABILITIES 41158 41158 3804777 435069 435069 3369708 53580 139224 192804 3562512 3595180 3595180 53580 139224 192804 3787984 SCHEDULE D, PAGE 2, PART IV, LINE 2B THE FRATERNITY HOLDS FUNDS IN THEIR CHECKING ACOUNT FOR THE ALPHA UPSILON CHAPTER AND THREE CHAPTERS THAT HAVE CLOSED (ETA SIGMA, ETA XI AND NKU). SCHEDULE D, PAGE 4, PART XI, LINE 4B PREMIUM EXP. NETTED WITH REV. ON FINANCIALS 139,224 SCHEDULE D, PAGE 4, PART XII, LINE 4B INS. PREMIUM EXP. NETTED WITH REV. ON FINANCIALS 139,224 X X X X X false false false JEREMY LEVINE EXECUTIVE DIRECTOR 149223 24225 32929 206377 WILLIAM SCHILLING RETIRED EX. DIRECTOR 93750 5000 27199 36347 162296 SHANDA GRAY COO L FND 106904 16500 29476 152880 FORM 990 - ORGANIZATION'S MISSION TO FOSTER THE STUDY OF BUSINESS IN UNIVERSITIES, TO ENCOURAGE SCHOLARSHIP, SOCIAL ACTIVITY AND THE ASSOCIATION OF STUDENTS FOR THEIR MUTUAL ADVACEMENT BY RESEARCH AND PRACTICE. THE FRATERNITY ALSO PROMOTES A CLOSER AFFLIATION BETWEEN THE COMMERCIAL WORLD AND STUDENTS OF COMMERCE, AND TO FURTHER A HIGHER STANDARD OF COMMERCIAL ETHICS AND CULTURE AND THE CIVIC AND COMMERCIAL WELFARE OF THE COMMUNITY. FORM 990, PAGE 1, PART I, LINE 6 VOLUNTEERS PROVIDE ADVICE AND SUPPORT TO COLLEGIATE CHAPTERS, ALUMNI SUPPORT, CONTINUING EDUCATION AND HOLD SEMINARS AND CONFERENCES. FORM 990, PAGE 6, PART VI, LINE 6 GEOGRAPHICALLY BASED CHAPTERS SELECT MEMBERS FROM THOSE WHO EXPRESS INTEREST. ONCE INITIATED INTO ORGANIZATION, INDIVIDUALS ARE LIFETIME MEMBERS. FORM 990, PAGE 6, PART VI, LINE 7A COLLEGIATE AND ALUMNI CHAPTERS SELECT A REPRESENTAIVE TO THE GRAND CHAPTER, THE SUPREME GOVERNING BODY, WHICH SELECTS MEMBERS OF THE 10 PERSON BOARD OF DIRECTORS. FORM 990, PAGE 6, PART VI, LINE 7B THE ELECTED BOARD OF DIRECTORS MUST ACT WITHIN THE PARAMETERS OF BYLAWS AND MUST HAVE CERTAIN ACTS RATIFIED BY THE GRAND CHAPTER. FORM 990, PAGE 6, PART VI, LINE 11B THE ELECTED NATIONAL VICE PRESIDENT-FINANCE, CHAIR OF THE FINANCE COMMITTEE, REVIEWS THE FORM 990 PRIOR TO FILING. FORM 990, PAGE 6, PART VI, LINE 12C ANNUAL DISCLOSURE FORM MUST BE SUBMITTED AND SIGNED. THOSE NOTING CONFLICTS ARE COUNSELED ON APPROACH TO TAKE WITH CONFLICTING AREAS BY THE GRAND PRESIDENT. FORM 990, PAGE 6, PART VI, LINE 15A THE BOARD OF DIRECTORS ESTABLISHES AND REVIEWS COMPENSATION BY REFERENCING INDUSTRY-SPECIFIC AND GENERAL ASSOCIATION COMPARATIVE INFORMATION. FORM 990, PAGE 6, PART VI, LINE 19 THE GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE AVAILABLE TO THE PUBLIC ON THE ORGANIZATION'S WEBSITE. FINANCIALS STATEMENTS ARE AVAILABLE ON REQUEST FROM THE NATIONAL HEADQUARTERS. FORM 990, PART XI, LINE 9 PREMIUM EXP. NETTED WITH REV. ON FINANCIALS -139,224 INS. PREMIUM EXP. NETTED WITH REV. ON FINANCIALS 139,224