2024-05-15T07:42:47-05:00 2023-06-30 431490039 MARR AND COMPANY PC 1401 EAST 104TH STREET SUITE 100 KANSAS CITY MO 64131 990 2022-07-01 510246311 ALPHA PHI OMEGA ENDOWMENT INC ALPH 8163738667 1441 E 104TH ST SUITE 105 KANSAS CITY MO 641314635 ROBERT J LONDON SECRETARY 8163738667 2024-05-14 1 ROBERT LONDON 999009999 1 JASON D LOUK P00541486 8163638700 2024-05-14 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z ROBERT J LONDON 1441 EAST 104TH ST SUITE 105 KANSAS CITY MO 641314635 199664 0 X WWW.APO.ORG X 1978 MO TO PROVIDE LONG-TERM BENEFITS FOR THE GOALS AND PERPETUATION OF ALPHA PHI OMEGA NATIONAL FRATENRITY. THIS IS ACCOMPLISHED BY UTILIZING THE INTEREST EARNED FROM THE PRINCIPAL IN THE ENDOWMENT TRUST FOR APPROPRIATE FINANCIAL SUPPORT. 6 6 0 6 0 0 12220 4152 0 0 545197 142791 0 0 557417 146943 0 290728 0 0 0 0 0 0 0 30086 43846 30086 334574 527331 -187631 7173988 7424726 14609 10940 7159379 7413786 TO PROVIDE LONG-TERM BENEFITS FOR THE GOALS AND PERPETUATION OF ALPHA PHI OMEGA NATIONAL FRATERNITY. THIS IS ACCOMPLISHED BY UTILIZING THE INTEREST EARNED FROM THE PRINCIPAL IN THE ENDOWMENT TRUST FOR APPROPRIATE FINANCIAL SUPPORT. 0 0 290728 290728 0 SUPPORT FOR ALPHA PHI OMEGA 290728 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 6 6 0 0 0 0 0 0 0 1 0 0 0 0 1 1 1 1 1 0 0 0 MO X ROBERT J LONDON 8163738667 1441 EAST 104TH ST SUITE 105 KANSAS CITY MO 641314635 WILFRED KRENEK TRUSTEE 1.00 X 0 0 0 JOHN WETHERINGTON TRUSTEE 1.00 X 0 0 0 RICHARD SCRUGGS TRUSTEE 1.00 X 0 0 0 DAVID OVERHAUSER TRUSTEE 1.00 X 0 0 0 REBECCA CADY TRUSTEE 1.00 X 0 0 0 SUSAN MEYER TRUSTEE 1.00 X 0 0 0 ROBERT J LONDON SECRETARY 1.00 40.00 X 0 181440 0 0 181440 0 0 0 1 0 0 4152 4152 195512 195512 52721 -52721 -52721 -52721 146943 0 0 142791 290728 290728 30846 30846 8500 8500 LIFE MEMBERSHIP EXPENSE 4500 4500 334574 290728 43846 0 313544 125433 20648 13922 6839796 7285371 7173988 7424726 14609 10940 14609 10940 X 5587105 5227080 1572274 2186706 7159379 7413786 7173988 7424726 -187631 446793 -4755 0 X X 0 0 0 X X 1 ALPHA PHI OMEGA NATIONAL SERVICE FRATERNITY 440562039 7 1 290728 0 1 290728 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 PART IV, SECTION C. LINE 1 OF THE SEVEN ENDOWMENT TRUSTEES, ALPHA PHI OMEGA FRATERNITY SELECTS THREE MEMBERS TO SERVE ON THE ENDOWMENT BOARD. CURRENTLY, NONE OF THE THREE SELECTED SERVE IN ANY OTHER FIDICUARY RESPONSIBILITY TO THE FRATERNITY. THIS STRUCTURE WILL THUS PROVIDE SUPPORT AND MANAGEMENT BY THESE THREE TRUSTEES, BUT WILL NOT PROVIDE OR GENERATE CONTROL. 1172274 142791 142971 1172094 1172274 1172274 1172274 400000 400000 1172274 1172274 3364 3364 1172274 1172274 73267 73267 1172274 0 0 0 ANNUITY OBLIGATIONS 10940 10940 X PART X, LINE 2: THE ENDOWMENT IS EXEMPT FORM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. ACCORDINGLY, NO PROVISION OR LIABILITY FOR INCOME TAXES HAS BEEN INCLUDED IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE ENDOWMENT RECOGNIZES THE FINANCIAL STATEMENT BENEFIT OF A TAX POSITION ONLY AFTER DETERMINING THAT THE RELEVANT TAX AUTHORITY WOULD MORE-LIKELY-THAN NOT THRESHOLD, THE AMOUNT RECOGNIZED IN THE FINANCIAL STATEMENTS IS THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT WITH THE RELEVANT TAXING AUTHORITY. THE ENDOWMENT IS SUBJECT TO INCOME TAX REGULATIONS IN THE U.S. FEDERAL JURISDICTION AND CERTAIN STATE JURISDICTIONS. TAX REGULATIONS WITHIN EACH JURISDICTION ARE SUBJECT TO THE INTERPRETATION OF THE RELATED TAX LAWS AND REGULATIONS AND REQUIRE SIGNIFICANT JUDGEMENT TO APPLY. WITH FEW EXCEPTIONS, THE ENDOWMENT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY THE APPLICABALE TAX AUTHORITIES FOR THE YEARS BEFORE 2018. IF ANY WERE TO BE INCURRED, THE ENDOWMENT POLICY IS TO RECORD PENALTIES AND INTEREST ASSESSED BY INCOME TAXING AUTHORITIES AS OPERATING EXPENSES. PART V, LINE 4: THE EARNINGS FROM THE PERMANENTLY RESTRICTED FUNDS ARE USED TO SUPPORT ALPHA PHI OMEGA NATIONAL FRATERNITY ACTIVITIES SUCH AS SCHOLARSHIPS, CHAPTER GRANTS, AND DEVELOPMENT PROGRAMS. 1 ALPHA PHI OMEGA NATIONAL SERVICE FRATERNITY 1441 EAST 104TH ST SUITE 105 KANSAS CITY MO 641314635 440562039 501(C)(3) 290728 0 SUPPORT FOR ALPHA PHI OMEGA 1 1 PART I, LINE 2: SUPPORT FOR ALPHA PHI OMEGA 0 0 0 0 0 0 0 0 0 ROBERT J LONDON SECRETARY 0 181440 0 0 0 0 0 0 0 0 0 181440 0 0 PART 1, LINE 3 ALPHA PHI OMEGA FRATERNITY, A RELATED ORGANIZATION, COMPENSATES ITS EXECUTIVE DIRECTOR, WHO SERVES AS SECRETARY OF THE ENDOWMENT, WITHOUT ADDITIONAL COMPENSATION. THE COMPENSATION IS DETERMINED AND APPROVED BY A BOARD COMMITTEE BASED ON COMPARABLE DATA OBTAINED FROM SIMILAR ORGANIZATIONS. FORM 990, PART VI, SECTION A, LINE 8B THE ORGANIZATION DOES NOT HAVE COMMITTEES ACTING ON BEHALF OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B THE SECRETARY OF THE BOARD OF TRUSTEES AND THE DIRECTOR OF FINANCE REVIEW THE DRAFT OF FORM 990 PRIOR TO SUBMISSION TO THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE BOARD TRUSTEES NOTIFY EACH OTHER AT THE REGULAR MEETINGS IF THERE IS, OR EVEN AN APPEARANCE OF, A CONFLICT OF INTEREST BASED ON INDIVIDUAL EMPLOYMENT OR INVESTMENT SITUATIONS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ALL REQUIRED INFORMATION AVAILABLE FOR INSPECTION BY THE PUBLIC AT THE ORGANIZATION'S OFFICE DURING NORMAL BUSINESS HOURS. FORM 990, PART XII, LINE 2C: THE PROCESS FOR OVERSEEING THE AUDIT AND SELECTION OF AN INDEPENDENT ACCOUNTANT HAS NOT CHANGED FROM THE PRIOR YEAR. ALPHA PHI OMEGA NATIONAL SERVICE FRATERNITY 1441 EAST 104TH ST SUITE 105 KANSAS CITY MO 641314635 440562039 TO DEVELOP LEADERSHIP, PROMOTE FRIENDSHIP, AND PROVIDE SERVICE TO HUMANITY MO 501(C)(3) LINE 7 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 ALPHA PHI OMEGA NATIONAL SERVICE FRATERNITY B 290728 ALPHA PHI OMEGA NATIONAL SERVICE FRATERNITY O 181440