2025-12-09T22:30:03Z 2025-06-30 990EZ 2024-07-01 562199896 ZETA PHI BETA SORORITY INC ZETA 7046617134 14813 Capricorn LaneNA Charlotte NC 28277 Stacey C Rose NC State Treasurer 7046617134 2025-12-09 true 2024 2025-03-06 01:10:19Z X X X https://zphibnorthcarolina.org/ X X 136249 X 2471 74273 59505 0 0 0 0 0 0 0 0 0 0 0 0 136249 8504 0 0 0 0 3020 71472 82996 53253 77382 0 130635 X 77382 209310 0 0 0 62045 77382 271355 0 140720 77382 130635 The State of North Carolina Zeta Phi Beta Sorority Incorporated is a 501c7 membership organization that supports local chapters and auxiliaries across the state Primary activities include hosting statewide conferences leadership training and membership programming designed to promote service scholarship sisterhood and finer womanhood The organization also coordinates statewide community initiatives such as March of Dimes St Jude Childrens Research Hospital and Domestic Violence Awareness though funds are typically donated directly to these causes rather than collected by the State organization State ConferencesRetreats Membership Education Programs The organization provides statewide administrative leadership and operational support to graduate and undergraduate chapters across North Carolina Activities include facilitating officer trainings maintaining membership records coordinating chapter compliance and distributing resources that enhance chapter governance and efficiency These initiatives ensure that members operate in alignment with Zeta Phi Beta Sorority Incorporateds governing documents and uphold the sororitys principles of Scholarship Service Sisterhood and Finer Womanhood Through consistent communication leadership development and chapter engagement the organization fosters unity retention and excellence among its members 42488 Member Support Programs Save Our Sisters Hardship Support The Save Our Sisters SOS initiative provides emergency financial assistance to members experiencing hardship including those affected by natural disasters such as Hurricane Helene Funds were collected through a controlled online link and redistributed directly to eligible members in need This program ensures timely relief stabilization and support for sorors facing unexpected crises 6867 ealth Wellness Initiatives Good Health Wins Finer Women Dont Haze Education The organization coordinated statewide wellness and safety initiatives including Good Health Wins programming focused on public health education and vaccine awareness and Finer Women Dont Haze trainings that reinforce anti-hazing standards and member conduct policies These programs support safer chapters healthier communities and a stronger organizational culture 10136 4000 46488 Dr Tyechia Culmer North Carolina 20th State Director 14.00 0 0 0 LaKeisha Ross-Johnson North Carolina Board Chair 7.00 0 0 0 Yvonne Ellerbe North Carolina Secretary 5.00 0 0 0 Cyshelle Williams-Graham North Carolina Assistant Secretary 3.00 0 0 0 Stacey C Rose North Carolina Treasurer 7.00 0 0 0 Wanda Carr North Carolina Assistant Treasurer 7.00 0 0 0 Dr Veronica Sills North Carolina Parliamentarian 5.00 0 0 0 DaMari Dawson North Carolina Undergraduate Representative 3.00 0 0 0 Jamye Bridges-Pass North Carolina 19th State Director 3.00 0 0 0 Letisha Perry North Carolina 17th State Director 3.00 0 0 0 false false false false false 0 false false 0 0 false NC Stacey C Rose 14813 Capricorn Lane Charlotte NC 28277 7046617134 false false false false false false false false false false false NONE NONE false Schedule O: Part I - Expenses - Question 10. Grants and similar amounts paid - $8504 $1637 - Grants and Other Assistance to Domestic Organizations During the tax year, the organization made several small-dollar charitable donations to domestic nonprofit organizations as part of its mission-driven service programming. These contributions were all under $5,000 individually and were provided to nationally recognized 501(c)(3) charitable partners aligned with the service initiatives of Zeta Phi Beta Sorority, Incorporated. These donations included support to programs such as St. Jude Childrens Research Hospital, March of Dimes, Breast Cancer Awareness initiatives, and Domestic Violence support organizations, all of which advance health, family support, and community well-being. All contributions were funded through membership dues and were not funded through public solicitation. Each donation represents a programmatic community-impact activity rather than a grant-making program. $6867 - Grants and Other Assistance to Domestic Individuals Our organization provides Member Support Programs (Save Our Sisters | Hardship Support) when necessary. The Save Our Sisters (SOS) initiative provides emergency financial assistance to members experiencing hardship, including those affected by natural disasters such as Hurricane Helene. Funds were collected through a controlled online link and redistributed directly to eligible members in need. This program ensures timely relief, stabilization, and support for members facing unexpected crises. Part I - Expenses - Question 16. Other expenses - $71472 Conferences and Retreats ? $42,488 This category includes expenses associated with hosting statewide leadership meetings, officer retreats, and training events required for the ongoing governance and program execution of the organization. Costs include facility rentals, deposits, event materials, and operational needs to support leadership development and sorority programming. Travel ? $10,767 Travel expenses consist of mileage reimbursements, lodging, and related costs incurred by the State Director and Executive Board members while conducting official sorority business. This includes travel to chapter visitations, conferences, trainings, workshops, and other state-mandated activities to support membership engagement and compliance. Good Health Wins (GHW) Grant Disbursements ? $10,136 These are pass-through grant funds received from the Regional Office and disbursed directly to qualifying chapters across the state. Funds are used to support health initiatives, public health education, and community outreach programs. The State retains no portion of these funds; all disbursements are made to local chapters in accordance with grant guidelines. Membership Training / Anti-Hazing Education ? $4,000 Expenses paid to a professional training vendor to provide statewide anti-hazing and risk-prevention education for members. This training ensures compliance with national policies and supports safe, ethical intake and membership practices. A portion of the training registration fee collected from members was allocated toward this cost. Amenities and Honorariums ? $1,673 Includes flowers and condolences for members experiencing bereavement, appreciation items for visiting dignitaries or presenters, and similar ceremonial or goodwill expenses consistent with the organizations bylaws, traditions, and values. Information Technology ? $1,308 Covers costs necessary to maintain statewide communication and digital infrastructure, including website hosting, virtual meeting platforms (e.g., Zoom), email communication tools, digital storage, and other technology services used to support member engagement and administrative operations. Insurance ? $200 Represents required organizational insurance payments, including board liability coverage through Hartford and insurance assessments paid to the national organization to ensure compliance and protection of the state entity. All Other Expenses ? $900 Miscellaneous costs that do not fall within the categories above. These expenses are minor in nature and support the general operational needs of the organization. Part II - Balance Sheets - Question 24. Other assets - $62045 Prepaid Expenses Explanation - During the tax year, the organization made several advance payments related to the upcoming September 2025 North Carolina State Leadership Conference. These payments included venue deposits, vendor deposits for attendee gifts, and deposits for conference materials scheduled to be received and used in the following fiscal year. These deposits have been classified as prepaid expenses because the related goods and services will be delivered or occur after the close of the reporting period. Part II - Balance Sheets - Question 26. Total liabilities - $140720 Deferred Revenue Explanation - Deferred revenue represents conference registration fees collected during April 2025 - June 2025 for the North Carolina State Leadership Conference scheduled for September 2025, which falls in the subsequent fiscal year. In accordance with accrual accounting and IRS reporting requirements, these funds were recorded as liabilities at year-end because the related services and conference activities had not yet occurred. Revenue will be recognized in the following fiscal year when the conference takes place. I am writing on behalf of Zeta Phi Beta Sorority Incorporated State of North Carolina to provide an explanation for the late submission of our Form 990 for the tax year ending June 30 2025 and to respectfully request abatement of any associated penalties This year represented a significant transition for our organization In prior years our revenue levels qualified us to file Form 990-N a simplified postcard filing that does not require an IRS Online Account or IDme credentials For the fiscal year ending June 30 2025 our revenue exceeded the threshold and required us to file a full Form 990 for the first time in our states history Because previous filings never required an IRS Online Account we were unaware that no one within the State Treasury Team had established access to the IRS system for our EIN Unfortunately we discovered this on the filing deadline leaving us unable to file the return or request an extension in advance Upon recognizing both the complexity of the full Form 990 and the need for absolute accuracy we immediately engaged a reputable CPA firm Goldberg Davis CPAs under the direction of Bob Davis After reviewing our initial work Mr Davis identified technical issues and advised us pro bono that the organization actually qualified to file Form 990-EZ not the full 990 He further informed us that Form 990-EZ must be submitted electronically by an Authorized IRS e-file Provider and not by us online Our delay was not due to willful neglect Rather it resulted from the following circumstances 1 First-time transition from Form 990-N to a full Form 990 and ultimately to Form 990-EZ 2 Lack of previously established IRS Online Account access as the postcard filing never required credentials 3 Immediate engagement of a licensed CPA to correct errors and ensure accuracy for e-file submission As a volunteer-run nonprofit membership organization we acted promptly and in good faith once these issues were discovered With professional support our Form 990-EZ has now been fully prepared for submission Additionally we are implementing internal procedures to ensure on-time filings proper IRS account access and clearer financial oversight moving forward For these reasons we respectfully request abatement of any penalties associated with the late filing based on reasonable cause and our demonstrated good-faith compliance efforts Thank you for your time and consideration Stacey C Rose State Tamias Treasurer Zeta Phi Beta Sorority Inc State of North Carolina ncstatetamiaszphibgmailcom 704661-7134