2024-03-11T12:33:19-05:00 2023-06-30 351178661 BLUE & CO LLC 12800 N MERIDIAN ST STE 400 CARMEL IN 46032 990 2022-07-01 846035598 THE DELTA SIGMA PHI FOUNDATION DELT 3176341899 5975 CASTLE CREEK PKWY NORTH DR 4 INDIANAPOLIS IN 46250 PHIL RODRIGUEZ CEO 3176341899 2024-02-26 1 PHIL RODRIGUEZ 999009999 1 ANGELA N CRAWFORD CPA P00573197 3178488920 2024-02-26 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z PHIL RODRIGUEZ 5975 CASTLE CREEK PKWY NORTH DR 465 INDIANAPOLIS IN 46250 1853997 0 X WWW.DELTASIG.ORG X 1954 IN TO PROMOTE EDUCATIONAL AND CHARITABLE PURPOSES BY PROVIDING SCHOLARSHIPS, STUDENT AID AND ASSISTANCE TO NEEDY AND DESERVING STUDENTS AND BY THE DEVELOPMENT OF EDUCATIONAL WORK IN THE CHAPTERS OF DELTA SIGMA PHI FRATERNITY. 14 14 0 100 0 0 1728303 1083003 0 0 639665 212919 -6956 -5919 2361012 1290003 678867 792551 0 0 395022 496759 0 0 400929 612182 429873 1686071 1719183 674941 -429180 12169756 12486876 341313 193763 11828443 12293113 TO PROMOTE EDUCATIONAL AND CHARITABLE PURPOSES BY PROVIDING SCHOLARSHIPS, STUDENT AID AND ASSISTANCE TO NEEDY AND DESERVING STUDENTS AND BY THE DEVELOPMENT OF EDUCATIONAL WORK IN THE CHAPTERS OF DELTA SIGMA PHI FRATERNITY. 0 0 792551 792551 2580 SCHOLARSHIPS AND GRANTS TO DELTA SIGMA PHI FRATERNITY AND OTHER LOCAL CHAPTERS. 792551 1 1 0 0 0 0 0 0 0 1 0 0 0 1 1 1 1 0 0 0 0 0 0 0 1 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 1 0 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 14 14 0 0 0 0 0 1 1 1 1 0 0 1 1 0 1 1 1 0 0 0 IN AL AK AR CA CO CT DC FL HI IL KS KY LA ME MD MA MI MN MS MO NV NH NJ NM NY NC ND OH OK OR PA RI SC TN UT VA WA WV WI X X PHIL RODRIGUEZ 3176341899 5975 CASTLE CREEK PKWY NORTH DR 465 INDIANAPOLIS IN 46250 SCOTT WILEY PRESIDENT 2.00 X X 0 0 0 BRIAN ASHBY VICE PRESIDENT 2.00 X X 0 0 0 TIMOTHY GENTRY SECRETARY/TREASURER 2.00 X X 0 0 0 NICO AMOROSO TRUSTEE 2.00 X 0 0 0 TOM ARCHER TRUSTEE 2.00 X 0 0 0 JUSTIN BALDWIN TRUSTEE 2.00 X 0 0 0 JOHN BOMA TRUSTEE 2.00 X 0 0 0 JEFF COVA TRUSTEE 2.00 X 0 0 0 TOM CYCYOTA TRUSTEE 2.00 X 0 0 0 DOUG EROH TRUSTEE 2.00 X 0 0 0 ERIK JOHANNESEN TRUSTEE 2.00 X 0 0 0 BARRY KALIAN TRUSTEE 2.00 X 0 0 0 JAMES LARSON TRUSTEE 2.00 X 0 0 0 JOSH MERCHANT TRUSTEE 2.00 X 0 0 0 PHIL ROGRIGUEZ CEO 1.00 40.00 X 0 230092 35729 NATHAN WIGHT CHIEF ADVANCEMENT OFFICER 1.00 40.00 X 0 144580 21001 COURTNEY WILLIAMS CHIEF FINANCIAL OFFICER 1.00 40.00 X 0 107046 0 0 481718 56730 0 0 1 0 0 23987 1059016 20196 1083003 222373 222373 516051 525505 -9454 -9454 -9454 24268 23987 33567 -9299 -9299 5722 4922 800 800 MISCELLANEOUS INCOME 900099 2580 2580 2580 1290003 2580 0 204420 581676 581676 210875 210875 427679 250495 177184 6928 4058 2870 27783 16273 11510 34369 20130 14239 12126 12126 51976 51976 48753 48753 20471 16021 4450 53836 9253 44583 40468 10390 30078 28213 7175 21038 4255 4255 42197 42197 FRATERNITY SERVICES 102596 61558 41038 PUBLIC RELATIONS 10534 5583 4951 ALUMNI DEVELOPMENT 8674 4597 4077 MISCELLANEOUS 4549 2411 2138 1225 649 576 1719183 792551 525703 400929 844955 462251 4844276 801666 406011 2907 165535 1438 4174 8573 19306 9808432 5847844 701785 737479 12169756 12486876 45533 18334 193127 151992 102653 23437 341313 193763 X 11828443 -420302 12713415 11828443 12293113 12169756 12486876 X -429180 930051 -83817 47616 X X 0 1 X 1 0 X 1277915 1039239 1374528 1728303 1083003 6502988 1277915 1039239 1374528 1728303 1083003 6502988 262698 6240290 527634 187042 140407 212785 222373 1290241 470 2580 3050 7796279 5722 0.80040 0.68790 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 9701642 186602 828634 218036 10498842 11491365 261652 -1757844 293531 9701642 9007750 2483615 11491365 9007750 9007750 8781761 203411 202383 179805 9007750 0.44680 0.48190 0.07130 0 0 0 ANTIQUES 12065 BENEFICIAL INTEREST REMAINDER TRUST 20014 CASH SURRENDER VALUE LIFE INSURANCE 681963 CHARITABLE GIFT ANNUITY CONTRACTS 23437 737479 CHARITABLE GIFT ANNUITY PAYABLE 23437 23437 X 2243636 930051 72335 1002386 1241250 48753 48753 1290003 1695150 24720 24720 1670430 48753 48753 1719183 PART V, LINE 4: THE ENDOWMENT FUND HAS BEEN ESTABLISHED TO SUPPORT SCHOLARSHIPS, GRANTS AND AWARDS THROUGH INVESTMENT EARNINGS. PART X, LINE 2: THE FOUNDATION IS ORGANIZED AS A NOT-FOR-PROFIT CORPORATION UNDER SECTION 501(C)(3) OF THE UNITED STATES INTERNAL REVENUE CODE AND SIMILAR STATE LAW. AS SUCH, THE FOUNDATION IS GENERALLY EXEMPT FROM INCOME TAXES. HOWEVER, THE FOUNDATION IS REQUIRED TO FILE FEDERAL FORM 990 - RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX AND A CORRESPONDING STATE RETURN, WHICH ARE INOFRMATIONAL RETURNS ONLY. THE FOUNDATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS. HOWEVER, AS OF THE DATE THE FINANCIAL STATEMENTS WERE AVAILABLE TO BE ISSUED, THERE WERE NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE FOUNDATION AND RECOGNIZE A TAX LIABILITY IF THE FOUNDATION HAS TAKEN AN UNDERTAIN POSITION THAT MORE LIEKLY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY VARIOUS FEDERAL AND STATE TAXING AUTHORITIES. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE FOUNDATION, AND HAS CONCLUDED THAT AS OF JUNE 30, 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 FINANCIAL STATEMENTS. PART XI, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES 19,798. INCREASE IN CSV OF LIFE INSURANCE 48,441. CHANGE IN VALUE OF CHARITABLE REMAINDER TRUST -826. COST OF GOODS SOLD 4,922. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES 19,798. COST OF GOODS SOLD 4,922. AUCTION 30319 19416 10903 19798 ALPHA PI 100TH ANNIVERSARY GALA 17936 4571 13365 13769 48255 23987 24268 33567 33567 -9299 1 DELTA SIGMA PHI FRATERNITY 5975 CASTLE CREEK PKWY NORTH DR INDIANAPOLIS IN 46250 840405009 501(C)7 250000 0 PROGRAM GRANTS ALPHA GAMMA ALUMNI CHAPTER OF DELTA SIGMA PHI FRATERNITY 1075 PEACHTREE ST NE STE 2500 ATLANTA GA 30309 580574809 501(C)7 26085 0 EDUCATIONAL GRANT BETA ALPHA ALUMNI OF DELTA SIGMA PHI FRATERNITY 4410 46TH STREET DES MOINES IA 50310 201029913 501(C)7 201000 0 EDUCATIONAL GRANT ALUMNI CORPORATION BOARD ALPHA PI OF DELTA SIGMA PHI 467 WELLESLEY ST BIRMINGHAM MI 48009 382723777 501(C)7 5400 0 EDUCATIONAL GRANT BETA MU ALUMNI CHAPTER OF DELTA SIGMA PHI FRATERNITY 658 HILLCREST ROAD MAYSVILLE KY 41056 237047004 501(C)7 6200 0 EDUCATIONAL GRANT DELTA DELTA OF DELTA SIGMA PHI HOUSING CORPORATION 8365 PRESTON TRACE BLVD FRISCO TX 75033 350870942 501(C)7 43823 0 EDUCATIONAL GRANT THE ETA CHAPTER OF DELTA SIGMA PHI FRATERNITY ALUMNI CORPORATION BOARD 706 W 26TH ST AUSTIN TX 78763 260084683 501(C)7 11250 0 EDUCATIONAL GRANT GAMMA EPSILON ALUMNI CORPORATION BOARD OF THE DELTA SIGMA PHI FRATERNITY 1945 RANCHO VERDE CIRCLE WEST DANVILLE CA 94526 320429892 501(C)7 7200 0 EDUCATIONAL GRANT DELTA SIGMA PHI FRATERNITY GAMMA XI CHAPTER 929 MAPLE ST DENTON TX 76201 756038608 501(C)7 6835 0 EDUCATIONAL GRANT DELTA SIGMA PHI FRATERNITY INC KAPPA DELTA - VIRGINIA TECH SPECIAL PURPOSE HOUSING - P BLACKSBURG VA 24061 541909407 501(C)7 11000 0 EDUCATIONAL GRANT 0 10 INDIVIDUAL SCHOLARSHIPS 143 210875 PART I, LINE 2: A WRITTEN REQUEST MUST BE SUBMITTED ALONG WITH RECEIPTS TO PROVIDE PROOF OF EXPENSES. GRANT REQUESTS FOR SCHOLARSHIPS MUST INCLUDE SCHOLARSHIP APPLICATIONS AND COLLEGE TRANSCRIPTS. 0 0 0 0 0 0 0 0 0 PHIL ROGRIGUEZ CEO 0 230092 0 0 0 0 0 13478 0 22251 0 265821 0 0 NATHAN WIGHT CHIEF ADVANCEMENT OFFICER 0 144580 0 0 0 0 0 12748 0 8253 0 165581 0 0 SCHEDULE J, LINE 3 THE RELATED ORGANIZATION, DELTA SIGMA PHI FRATERNITY, USES A COMPENSATION COMMITTEE, FORM 990 OF OTHER ORGANIZATIONS, COMPENSATION SURVEYS AND APPROVAL BY A COMPENSATION COMMITTEE IN DETERMINING THE COMPENSATION OF THE CEO. FORM 990, PART VI, SECTION A, LINE 7A THE DELTA SIGMA PHI FRATERNITY GRAND COUNCIL IS CHARGED WITH ELECTING TRUSTEES WHO MEET THE QUALIFICATIONS AS OUTLINED IN THE DELTA SIGMA PHI FOUNDATION'S BY-LAWS. FORM 990, PART VI, SECTION A, LINE 7B PER THE DELTA SIGMA PHI FOUNDATION BY-LAWS, THE BY-LAWS MAY BE AMENDED AT ANY TIME BY VOTE OF A MAJORITY OF THE BOARD, AND WITH THE APPROVAL OF A MAJORITY OF THE GRAND COUNCIL OF THE DELTA SIGMA PHI FRATERNITY, PROVIDED THAT NO SUCH AMENDMENT SHALL BE CONTRARY TO THE PROVISIONS OF THE ARTICLES OF INCORPORATION. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 WAS PROVIDED TO THE CHAIRMAN OF THE AUDIT COMMITTEE FOR REVIEW AND APPROVAL. ONCE THE CHAIRMAN APPROVES THE FORM 990, IT IS FORWARDED TO ALL OTHER MEMBERS OF THE GOVERNING BODY PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY WAS ADOPTED IN 2006. BEGINNING IN 2010 ALL TRUSTEES ARE REQUIRED TO AFFIRM THEIR COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY ON AN ANNUAL BASIS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON WRITTEN OR VERBAL REQUEST. FORM 990, PART XI, LINE 9: INCREASE IN CSV LIFE INSURANCE 48,442. CHANGE IN VALUE OF SPLIT INTEREST - -826. FORM 990, PART XI, LINE 2C: THE ORGANIZATION HAS AN AUDIT COMMITTEE THAT ASSUMES RESPONSIBILITY FOR THE OVERSIGHT OF THE AUDIT AND THE SELECTION OF AN INDEPENDENT ACCOUNTANT. THIS PROCESS HAS NOT CHANGED FROM PRIOR YEARS. DELTA SIGMA PHI FRATERNITY 5975 CASTLE CREEK PKWY NORTH DR INDIANAPOLIS IN 46250 840405009 FRATERNITY IN 501(C)(7) 0 0 1 1 1 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 DELTA SIGMA PHI FRATERNITY B 250000 COST DELTA SIGMA PHI FRATERNITY N 102596 COST DELTA SIGMA PHI FRATERNITY O 562982 COST DELTA SIGMA PHI FRATERNITY D 165522 COST