2025-04-01T15:11:18-05:00 2024-06-30 351178661 BLUE & CO LLC 12800 N MERIDIAN ST STE 400 CARMEL IN 46032 990 2023-07-01 846035598 THE DELTA SIGMA PHI FOUNDATION DELT 3176341899 5975 CASTLE CREEK PKWY NORTH DR 4 INDIANAPOLIS IN 46250 PHIL RODRIGUEZ CEO 3176341899 2025-03-24 1 1 ANGELA N CRAWFORD CPA P00573197 3178488920 2025-03-24 2023 2025-03-06 01:10:19Z PHIL RODRIGUEZ 5975 CASTLE CREEK PKWY NORTH DR 465 INDIANAPOLIS IN 46250 10643481 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 1083003 1986533 0 0 212919 1892791 -5919 -5543 1290003 3873781 792551 1060727 0 0 496759 597812 0 0 558268 429873 577750 1719183 2236289 -429180 1637492 12486876 13805514 193763 201083 12293113 13604431 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 1066727 1060727 504 SCHOLARSHIPS AND GRANTS TO DELTA SIGMA PHI FRATERNITY AND OTHER LOCAL CHAPTERS. 1066727 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 1 0 0 0 0 1 0 0 0 1 6 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 SECRETAR/TREASURER 2.00 X 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 DOUG EROH TRUSTEE 2.00 X 0 0 0 MICHAEL HOFFMAN 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 TOM SETO TRUSTEE 2.00 X 0 0 0 SCOTT UELNER TRUSTEE 2.00 X 0 0 0 PHIL ROGRIGUEZ CEO 1.00 40.00 X 45451 182354 30845 NATHAN WIGHT CHIEF ADVANCEMENT OFFICER 1.00 40.00 X 141086 0 12571 COURTNEY WILLIAMS CHIEF FINANCIAL OFFICER 1.00 40.00 X 30857 123429 2659 217394 305783 46075 1 0 1 0 0 66426 1920107 158766 1986533 270359 270359 8299172 6676740 1622432 1622432 1622432 77904 66426 86584 -8680 -8680 9009 6376 2633 2633 MISCELLANEOUS INCOME 900099 504 504 504 3873781 504 0 1886744 945295 945295 115432 115432 505019 267056 237963 11076 5857 5219 42080 22252 19828 39637 20960 18677 32459 32459 87473 87473 54677 54677 17224 9980 7244 56656 29643 27013 22867 6000 5867 11000 41284 3179 38105 74979 74979 3968 3968 41527 41527 FRATERNITY SERVICES 109028 65417 43611 PUBLIC RELATIONS 19029 19029 ALUMNI DEVELOPMENT 12401 12401 MISCELLANEOUS 3158 1894 1264 1020 612 408 2236289 1066727 611294 558268 462251 422465 4844276 5362451 406011 818334 165535 0 4174 12292 19306 20723 5847844 6367717 737479 801532 12486876 13805514 18334 12588 151992 129704 23437 58791 193763 201083 X -420302 -526544 12713415 14130975 12293113 13604431 12486876 13805514 X 1637492 -395090 68916 X X 0 1 X 1 0 X 1039239 1374528 1728303 1083003 1986533 7211606 1039239 1374528 1728303 1083003 1986533 7211606 871557 6340049 187042 140407 212785 222373 270359 1032966 470 2580 504 3554 8248126 14731 0.76870 0.80040 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 10498842 136078 1124649 170342 11589227 9701642 186602 828634 218036 10498842 11491365 261652 -1757844 293531 9701642 9007750 2483615 11491365 9007750 9007750 0.44100 0.44800 0.11100 0 0 0 ANTIQUES 12065 BENEFICIAL INTEREST REMAINDER TRUST 20432 CASH SURRENDER VALUE LIFE INSURANCE 750461 CHARITABLE GIFT ANNUITY CONTRACTS 18574 801532 CHARITABLE GIFT ANNUITY PAYABLE 18574 DUE TO DELTA SIGMA PHI FRATERNITY 40217 58791 X 3585890 -395090 161876 -233214 3819104 54677 54677 3873781 2274572 92960 92960 2181612 54677 54677 2236289 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, 2024 AND 2023, 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 86,584. INCREASE IN CSV OF LIFE INSURANCE 68,498. CHANGE IN VALUE OF CHARITABLE REMAINDER TRUST 418. COST OF GOODS SOLD 6,376. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES 86,584. COST OF GOODS SOLD 6,376. AUCTION 144330 66426 77904 162 86422 144330 66426 77904 162 86422 86584 -8680 1 DELTA SIGMA PHI FRATERNITY 5975 CASTLE CREEK PKWY NORTH DR INDIANAPOLIS IN 46250 840405009 501(C)7 260133 0 EDUCATIONAL GRANT DELTA SIGMA PHI FRATERNITY INC ALPHA GAMMA ALUMNI CORPORATION 165 FOURTH STREET NW ATLANTA GA 30313 742317021 501(C)7 5718 0 CONSTRUCTION GRANT ALUMNI OF ALPHA MU INC 1522 E MILITARY WAY SALT LAKE CITY UT 84103 541255677 501(C)7 471733 0 CONSTRUCTION GRANT BETA ALPHA ALUMNI OF DELTA SIGMA PHI FRATERNITY INC 2222 152ND AVENUE NORTHEAST REDMOND WA 98052 201029913 501(C)7 90013 0 CONSTRUCTION GRANT DELTA SIGMA PHI ALUMNI CORPORATION BOARD OF TUSCALOOSA ALABAMA 2410 DENNY STREET APT 138 TUSCALOOSA AL 35404 742317540 501(C)7 28000 0 INTERNET SERVICE GRANT BETA MU ALUMNI CHAPTER OF DELTA SIGMA PHI FRATERNITY 658 HILLCREST ROAD MAYSVILLE KY 41056 273995028 501(C)7 6728 0 SCHOLARSHIP GRANT ALUMNI ASSOCIATION BETA PI CHAPTER DELTA SIGMA PHI INC 13891 AUTUMN AVENUE GRAND HAVEN MI 49417 386087788 501(C)7 22939 0 SCHOLARSHIP GRANT DELTA SIGMA PHI FRATERNITY DBA DELTA DELTA 8365 PRESTON TRACE BLVD FRISCO TX 75033 350870942 501(C)7 6783 0 CONVENTION GRANT DSP EPSILON RHO ALUMNI ASSOCIATION PO BOX 610743 SAN JOSE CA 95161 753013910 501(C)7 12000 0 SCHOLARSHIP GRANT THE ETA CHAPTER OF DELTA SIGMA PHI FRATERNITY ACB PO BOX 50052 AUSTIN TX 78763 260084683 501(C)7 13750 0 SCHOLARSHIP GRANT DELTA SIGMA PHI GAMMA ALPHA CHAPTER ALUMNI CORPORATION BOARD 4555 DEL MONTE AVE SAN DIEGO CA 92107 952414725 501(C)7 12645 0 CONVENTION GRANT 0 11 INDIVIDUAL SCHOLARSHIPS 88 115432 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 45451 157650 0 24704 0 0 0 5931 0 24914 45451 213199 0 0 COURTNEY WILLIAMS CHIEF FINANCIAL OFFICER 30857 123429 0 0 0 0 0 2152 0 507 30857 126088 0 0 NATHAN WIGHT CHIEF ADVANCEMENT OFFICER 141086 0 0 0 0 0 4285 0 8286 0 153657 0 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. X 2 75460 FMV X AUCTION ITEMS 59 66426 FMV X CLOTHING 2 14944 X SUPPLIES 1 1936 0 0 0 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 FINANCE / AUDIT COMMITTEE FOR REVIEW 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 68,498. CHANGE IN VALUE OF SPLIT INTEREST - 418. 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 DELTA SIGMA PHI HOUSING CORPORATION 5975 CASTLE CREEK PKWY NORTH DR INDIANAPOLIS IN 46250 871686686 HOUSING IN 501(C)(7) DELTA SIGMA PHI FRATERNITY 1 DELTA SIGMA PHI TITLE HOLDING COMPANY 5975 CASTLE CREEK PKWY NORTH DR INDIANAPOLIS IN 46250 883769608 TITLE HOLDING IN 501(C)(2) DELTA SIGMA PHI FRATERNITY 1 0 1 0 1 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 DELTA SIGMA PHI FRATERNITY B 260133 COST DELTA SIGMA PHI FRATERNITY N 109028 COST DELTA SIGMA PHI FRATERNITY P 750206 COST