2025-11-13T08:31:04-06:00 2025-06-30 420714325 RSM US LLP 4650 EAST 53RD STREET DAVENPORT IA 528073479 990 2024-07-01 370152080 ALPHA GAMMA RHO FRATERNITY ALPH 8168919200 1333 NW VIVION RD STE 110 KANSAS CITY MO 641184554 REX MARTIN CEO 8168919200 2025-11-12 1 0 JENIFER L CHASE P01306883 5638884000 2025-11-12 2024 2025-03-06 01:10:19Z REX MARTIN 1333 NW VIVION RD STE 110 KANSAS CITY MO 641184554 3342811 0 3339 X WWW.ALPHAGAMMARHO.ORG X 1904 IL ADVISORY SERVICES ON CHAPTER MANAGEMENT, FINANCE AND MEMBER EDUCATION 6 6 16 50 73014 0 281100 388350 1278698 1523635 176139 73014 50604 59966 1786541 2044965 500000 104000 0 0 1083011 1026585 0 0 0 1215504 1243084 2798515 2373669 -1011974 -328704 4372490 4183082 1522014 1471344 2850476 2711738 ADVISORY SERVICES ON CHAPTER MANAGEMENT, FINANCE AND MEMBER EDUCATION 0 0 PROVIDE AID TO CHAPTERS THROUGH LOANS; CONSULTATION AND INSTRUCTION FOR THE CHAPTERS AND ITS MEMBERS THROUGH VISITS IN WHICH THEIR CURRENT OPERATIONAL STRENGTHS AND AREAS NEEDING IMPROVEMENTS ARE ASSESSED; PROVIDE GUIDANCE, INSIGHTS AND RESOURCES TO PROMOTE GREATER OPERATIONAL EFFECTIVENESS; PROVIDE EDUCATION TO MEMBERS ON FRATERNITY POLICIES, PROCEDURES AND PROTOCOLS MAINTAIN FRATERNAL FINANCIAL AND MEMBERSHIP RECORDS, CHAPTER SPECIFIC HISTORICAL FILES, DATABASE MANAGEMENT AND RECORD UPDATES; COLLECT INITIATION FEES FOR 1,260 NEW MEMBERS, DUES SEMI-ANNUALLY FOR 2,697 UNDERGRADUATE MEMBERS AND CONTRIBUTIONS TO SUPPORT THE ACTIVITIES OF THE MEMBERS PUBLISHED BI-ANNUAL SICKLE & SHEAF MAGAZINE FOR 51,000 UNDERGRADUATE & ALUMNI MEMBERS, MONTHLY E-NEWSLETTERS FOR CHAPTERS & RELEVANT COMMUNICATIONS FOR ALL MEMBERS 0 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 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 1 24 0 1 16 1 1 1 0 0 0 0 0 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 0 0 X REX MARTIN 8168919200 1333 NW VIVION RD STE 110 KANSAS CITY MO 641184554 JAY VROOM GRAND PRESIDENT 2.00 0.00 X X 0 0 0 JIM BOREL VICE GRAND PRESIDENT 2.00 0.00 X X 0 0 0 PAUL WENGER FINANCIAL VICE PRESIDENT 2.00 0.00 X X 0 0 0 DAVE OSWALT TREASURER 2.00 0.00 X X 0 0 0 JOHN DEMERLY DIRECTOR 2.00 0.00 X 0 0 0 JOHN NIEMANN DIRECTOR 2.00 0.00 X 0 0 0 TODD WINTERS DIRECTOR 2.00 0.00 X 0 0 0 REX MARTIN CHIEF EXECUTIVE OFFICER/SECRETARY 40.00 2.00 X 245726 0 14420 CAROL JOHNSON CHIEF DEVELOPMENT OFFICER 40.00 2.00 X 201417 0 14775 MATT OLSON ASSISTANT EDITOR 2.00 0.00 X 0 0 0 447143 0 29195 2 0 1 0 0 287100 101250 388350 SEMI ANNUAL DUES 611710 550610 550610 RISK MANAGEMENT FEES 611710 506660 506660 MEMBERSHIP FEES 611710 286996 286996 CONVENTION FEES 611710 179369 179369 1523635 86606 86606 34147 34147 1255824 1269416 -13592 -13592 -13592 54196 28430 25766 25766 MISCELLANEOUS REVENUE 900099 53 53 53 2044965 1549401 73014 34200 104000 482756 354575 42388 71565 75301 3602 104908 81289 -5846 43474 57300 87585 390900 4201 7266 299625 BAD DABT EXPENSE 97765 ASSOCIATION EXPENSES 59937 CHAPTER PLANNING 37113 STAFF DEVELOPMENT 1069 -27104 2373669 127456 166280 206541 217570 40000 40000 42969 54314 32902 2544 113445 93824 1623 19621 3539478 3113947 30668 381521 538138 4372490 4183082 130699 130398 421166 257181 150000 150000 820149 933765 1522014 1471344 X 2850476 2711738 2850476 2711738 4372490 4183082 -328704 189966 0 X X 1 X 0 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 92228 92056 172 21217 1768 19449 19621 MEMBERSHIP IN FRMT 93589 FUNDS HELD FOR INSURANCE CLAIM 185189 DUE FROM FOUNDATION 77295 RIGHT OF USE ASSET 182065 538138 DEFERRED COMP 646341 LEASE LIABILITY 183424 DUE TO FOUNDATION 104000 933765 X 2358711 189966 123780 313746 2044965 0 2044965 2497449 123780 123780 2373669 0 2373669 PART X, LINE 2: ALPHA GAMMA RHO FRATERNITY (THE FRATERNITY) IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(7) OF THE INTERNAL REVENUE CODE AND, THEREFORE, HAS MADE NO PROVISION FOR INCOME TAXES IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE FRATERNITY HAS ADOPTED THE PROVISIONS OF ASC 740, INCOME TAXES. ASC 740 REQUIRES THAT THE FRATERNITY RECOGNIZE THE FINANCIAL STATEMENT BENFIT OF A TAX POSITION ONLY AFTER DETERMING THE RELEVANT TAX AUTHORITY WOULD MORE LIKELY THAN NOT SUSTAIN THE POSITION FOLLOWING AN AUDIT. FOR TAX POSITIONS MEETING THE 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. MANAGEMENT HAS EVALUATED THE FRATERNITY'S TAX POSITIONS AND CONCLUDED THAT IT HAS TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS TO COMPLY WITH THE PROVISIONS OF ASC 740. THE FEDERAL AND STATE FORMS 990 OF THE FRATERNITY FOR 2023, 2022, AND 2021 ARE SUBJECT TO EXAMINATION BY THE IRS AND STATE TAX AUTHORITIES, GENERALLY FOR THREE YEARS AFTER THEY ARE FILED. IT IS THE FRATERNITY'S POLICY THAT PENALTIES AND INTEREST ASSESSED BY INCOME TAXING AUTHORITIES, IF ANY, ARE INCLUDED IN OPERATING EXPENSES. PART XI, LINE 2D - OTHER ADJUSTMENTS: COGS EXPENSES 28,430. FRMT REDUCTION OF INSURANCE 95,350. PART XII, LINE 2D - OTHER ADJUSTMENTS: COGS EXPENSES 28,430. FRMT REDUCTION OF INSURANCE 95,350. 1 EDUCATION FOUNDATION OF ALPHA GAMMA RHO 1333 NW VIVION RD STE 110 KANSAS CITY MO 64118 366158409 501C3 104000 0 GENERAL SUPPORT 1 0 PART I, LINE 2: ALPHA GAMMA RHO FRATERNITY COMMITS SET ASIDE GRANT DOLLARS TO 501C3 ORGANIZATIONS THAT CONSISTENTLY SUPPORT SCHOLARSHIPS, EDUCATIONAL AND LEADERSHIP PROGRAMS, LOANS ON LOCAL CHAPTER HOUSING, AND SIMILAR ACTIVITIES. X 0 0 0 REX MARTIN CHIEF EXECUTIVE OFFICER/SECRETARY 225450 0 20276 0 0 0 12300 0 2120 0 260146 0 0 0 CAROL JOHNSON CHIEF DEVELOPMENT OFFICER 158419 0 36469 0 6529 0 3928 0 10847 0 216192 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 ALPHA GAMMA RHO FRATERNITY IS A FRATERNAL ORGANIZATION CONSISTING OF MEMBERS. FORM 990, PART VI, SECTION A, LINE 7A MEMBERS OF THE ALPHA GAMMA RHO FRATERNITY ELECT DELEGATES WHO ATTEND A NATIONAL CONVENTION. AT THE CONVENTION, THE DELEGATES ELECT THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B A COPY OF THE 990 IS SENT TO EACH BOARD MEMBER FOR THEIR REVIEW BEFORE FILING WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C ALL BOARD MEMBERS ARE REQUIRED TO SIGN AN ACCOUNTABILITY COMMITMENT FORM WHERE THEY COMMIT TO DISCLOSING POTENTIAL CONFLICTS OF INTEREST REGARDING MATTERS THAT MAY COME BEFORE THE BOARD, AND ABSTAIN FROM DISCUSSION AND VOTING ON ANY MATTER, IN WHICH THEY MAY HAVE CONFLICT OF INTEREST. DISCLOSED CONFLICTS ARE REVIEWED BY A DESIGNATED COMMITTEE, WHICH DETERMINES APPROPRIATE ACTIONS. ALL DECISIONS AND ABSTENTIONS ARE DOCUMENTED IN MEETING MINUTES TO ENSURE TRANSPARENCY AND COMPLIANCE. FORM 990, PART VI, SECTION B, LINE 15A COMPENSATION PROCESS FOR TOP OFFICIAL THE EXECUTIVE COMMITTEE ACCESSES AN ASAE (AMERICAN SOCIETY OF ASSOCIATION EXECUTIVES) COMPENSATION STUDY AND OTHER SIMILAR INFORMATION TO ANNUALLY DETERMINE COMPENSATION OF THE EXECUTIVE DIRECTOR. THIS PROCESS IS DOCUMENTED ANNUALLY. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. THE FINANCIAL INFORMATION IS AVAILABLE ON-LINE AT A CHARITY WEBSITE. FORM 990, PART XII, LINE 2C: THE OVERSIGHT AND SELECTION PROCESS HAS NOT CHANGED FROM THE PRIOR TAX YEAR. EDUCATIONAL FOUNDATION OF ALPHA GAMMA RHO 1333 NW VIVION RD STE 110 KANSAS CITY MO 64118 366158409 EDUCATION IL 501(C)(3) LINE 7 N/A 1 0 0 1 0 0 0 0 0 0 0 1 1 0 0 0 0 1 0 1 EDUCATION FOUNDATION OF ALPHA GAMMA RHO C 287100 FMV EDUCATIONAL FOUNDATION OF ALPHA GAMMA RHO L 484995 FMV EDUCATION FOUNDATION OF ALPHA GAMMA RHO Q 341000 FMV