Form 990 for tax year 2023
Filed by DELTA SIGMA PHI FRATERNITY INC NATIONAL HEADQUARTERS.
Totals
- Total revenue
- $4,609,794
- Total expenses
- $4,164,149
- Contributions and grants received
- $483,164
- Grants paid
- $0
- Program service revenue
- $3,196,889
- Investment income
- $91
- Other revenue
- $929,650
- Total assets, end of year
- $751,330
- Total liabilities, end of year
- $1,417,529
- Net assets or fund balances, end of year
- -$666,199
- Program services expenses (Part IX)
- not reported
- Management and general expenses
- not reported
- Fundraising expenses
- not reported
- Program service expenses (Part III)
- not reported
Line items
Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.
Revenue
Part VIII, the statement of revenue.
-
1d · Related organizations
$483,164
-
2a · Program service revenue: MEMBERSHIP DUES
total $2,913,134 · related or exempt $2,913,134
-
2b · Program service revenue: CONVENTION
total $279,255 · related or exempt $279,255
-
2c · Program service revenue: INSURANCE FEE
total $4,500 · related or exempt $4,500
-
3 · Investment income
total $170 · unrelated business $170
-
5 · Royalties
total $32,871 · unrelated business $32,871
-
7a · Gross sales of assets other than inventory
securities $50,780
-
7b · Less cost or other basis and sales expenses
securities $50,859
-
7c · Gain or loss
securities -$79
-
7d · Net gain or loss
total -$79 · unrelated business -$79
-
11a · Other revenue: FOUNDATION REIMBURSEME
total $750,206 · related or exempt $750,206
-
11b · Other revenue: FOUNDATION SERVICES
total $109,028 · related or exempt $109,028
-
11c · Other revenue: HOUSING CORPORATION RE
total $28,873 · related or exempt $28,873
-
11d · All other revenue
total $8,672 · related or exempt $8,672
-
11e · Other revenue, total
$896,779
Functional expenses
Part IX, the statement of functional expenses.
-
5 · Compensation of officers, directors and key employees
total $381,954
-
7 · Other salaries and wages
total $1,438,885
-
8 · Pension plan contributions
total $37,213
-
9 · Other employee benefits
total $135,647
-
10 · Payroll taxes
total $138,177
-
11b · Fees: legal
total $62,554
-
11c · Fees: accounting
total $83,663
-
11f · Fees: investment management
total $7
-
11g · Fees: other
total $236,161
-
12 · Advertising and promotion
total $42
-
13 · Office expenses
total $77,186
-
14 · Information technology
total $147,219
-
16 · Occupancy
total $82,082
-
17 · Travel
total $288,124
-
19 · Conferences, conventions and meetings
total $439,265
-
20 · Interest
total $62,092
-
23 · Insurance
total $421,282
-
24a · Other expenses: BAD DEBTS
total $86,144
-
24b · Other expenses: EDUCATION & TRAINING
total $19,853
-
24c · Other expenses: DUES & SUBSCRIPTIONS
total $15,687
-
24d · Other expenses: MISCELLANEOUS
total $8,242
-
24e · All other expenses
total $2,670
Balance sheet
Part X, book values.
-
2 · Savings and temporary cash investments
beginning of year $108,874 · end of year $110,000
-
4 · Accounts receivable
beginning of year $115,527 · end of year $69,725
-
9 · Prepaid expenses and deferred charges
beginning of year $275,568 · end of year $273,451
-
10a · Land, buildings and equipment: cost or other basis
$312,683
-
10b · Land, buildings and equipment: accumulated depreciation
$312,050
-
10c · Land, buildings and equipment, net
beginning of year $633 · end of year $633
-
15 · Other assets
beginning of year $471,903 · end of year $297,521
-
17 · Accounts payable and accrued expenses
beginning of year $206,263 · end of year $438,119
-
19 · Deferred revenue
beginning of year $258,174 · end of year $750
-
23 · Secured mortgages and notes payable
beginning of year $721,925 · end of year $625,000
-
25 · Other liabilities
beginning of year $898,170 · end of year $353,660
-
27 · Net assets without donor restrictions
beginning of year -$1,122,027 · end of year -$666,199
-
28 · Net assets with donor restrictions
beginning of year $10,000 · end of year $0
Mission and programs · 2023
Mission
TO ORGANIZE, CARRY ON, CONDUCT, MAINTAIN, FURTHER THE INTERESTS AND PERPETUATE IN THE UNITED STATES OF AMERICA AND IN OTHER NATIONS A GREEK-LETTER FRATERNITY OF COLLEGE AND UNIVERSITY MEN WHO BELIEVE IN GOD AND ARE LOYAL TO AND SUPPORT THE UNITED STATES OF AMERICA OR THE COUNTRIES OF WHICH THEY ARE CITIZENS, WHICH FRATERNITY SHALL BE DEDICATED TO THE FURTHERANCE AND DEFENSE OF LIBERTY, EDUCATION, AND FRATERNITY IN COLLEGES, UNIVERSITIES AND OTHER EDUCATIONAL INSTITUTIONS, THE MAINTENANCE AND PROTECTION OF THE SANCTITY OF THE HOME, THE SACREDNESS OF THE FAMILY BOND AND THE CHIVALRY OF MAN TOWARD WOMAN, AND OF MEN ATTENDING, OR WHO HAVE ATTENDED, COLLEGES, UNIVERSITIES AND OTHER EDUCATIONAL INSTITUTIONS; AND TO CREATE, ESTABLISH, CARRY ON, MAINTAIN, ENCOURAGE, OVERSEE, REGULATE AND SANCTION CHAPTERS AMONG ITS MEMBERS.
-
RISK MANAGEMENT: INCLUDES EXPENSES OF LIABILITY INSURANCE PREMIUMS AND PAYMENTS MADE TOWARD THE INSURANCE DEDUCTIBLE. ALSO INCLUDES EDUCATIONAL PROGRAMMING FOR 106 CHAPTERS AND COLONIES.
-
EDUCATION:PROVIDES EDUCATIONAL PROGRAMS TO UNDERGRADUATE MEMBERS INCLUDING; THE LEADERSHIP INSTITUTE, A TRAINING DEVELOPMENT PROGRAM FOR CHAPTER GROWTH AND LEADERSHIP OFFICERS, LEADERSHIP TRAINING FOR UNDERGRADUATES AND VOLUNTEERS, AND EDUCATION MANUALS.
-
CHAPTER SERVICES: PROVIDES SUPPORT TO 106 CHAPTERS AND ALUMNI THROUGH VISITS FROM TEN TRAVELING STAFF MEMBERS.
-
OTHER PROGRAM SERVICES CONSIST OF COMMUNICATIONS, CONVENTION, EDUCATION, EXPANSION, RISK MANAGEMENT, AND ADMINISTRATION AND FOUNDATION ADMINISTRATION SUPPORTING SERVICES.
As filed on the 2023 return. The filer continues this part on Schedule O, which is not shown here.
Listed in Part VII
-
PHIL RODRIGUEZ
EXECUTIVE DIRECTOR
- Total calculated
- $258,550
- From this org
- $182,244
- From related orgs
- $45,461
- Other
- $30,845
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $157,540 + $45,461 related
- Bonus
- $24,704
- Other
- $0
- Deferred
- $5,931
- Nontaxable benefits
- $24,914
- Filer's total
- $213,089 + $45,461 related
-
COURTNEY WILLIAMS
CHIEF FINANCIAL OFFICER
- Total calculated
- $156,945
- From this org
- $123,429
- From related orgs
- $30,857
- Other
- $2,659
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $123,429 + $30,857 related
- Bonus
- $0
- Other
- $0
- Deferred
- $2,152
- Nontaxable benefits
- $507
- Filer's total
- $126,088 + $30,857 related
-
NATHAN WIGHT
CHIEF ADVANCEMENT OFFICER
- Total calculated
- $153,657
- From this org
- $0
- From related orgs
- $141,086
- Other
- $12,571
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $0 + $141,086 related
- Bonus
- $0
- Other
- $0
- Deferred
- $0 + $4,285 related
- Nontaxable benefits
- $0 + $8,286 related
- Filer's total
- $0 + $153,657 related
-
THOMAS WISEMAN ARCHER
NATIONAL PRESIDENT
- Total calculated
- $0
- Hours/week
- 2
-
JOHN JENKINS
VICE PRESIDENT
- Total calculated
- $0
- Hours/week
- 2
-
BRAD SULLIVAN
SECRETARY/TREASURER
- Total calculated
- $0
- Hours/week
- 2
-
JIM LARSON
PAST PRESIDENT
- Total calculated
- $0
- Hours/week
- 2
-
NICO AMOROSO
DIRECTOR
- Total calculated
- $0
- Hours/week
- 2
-
DIVYESH JEVTANI
DIRECTOR
- Total calculated
- $0
- Hours/week
- 2
-
NICK MEDEL
DIRECTOR
- Total calculated
- $0
- Hours/week
- 2
-
GAVIN MURPHY
DIRECTOR
- Total calculated
- $0
- Hours/week
- 2
-
JOHN WALDEN
DIRECTOR
- Total calculated
- $0
- Hours/week
- 2
Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.
Schedule J
Answered yes
- 1a · Travel for companions
- 1b · Written policy on the line-1a expenses
- 2 · Substantiation required before reimbursing expenses
- 3 · Compensation committee
- 3 · Form 990 of other organizations
- 3 · Compensation survey or study
- 3 · Approval by the board or compensation committee
Answered no
- 4a · Severance or change-of-control payment
- 4b · Supplemental nonqualified retirement plan
- 4c · Equity-based compensation arrangement
The filer's explanations (Part III)
- PART I, LINE 1B
- THE EMPLOYMENT CONTRACT OF THE EXECUTIVE DIRECTOR OF THE ORGANIZATION PROVIDES FOR REIMBURSEMENT OF TRAVEL COSTS INCURRED BY HIS SPOUSE OR CHILDREN WHEN ACCOMPANYING HIM ON BUSINESS TRAVEL.
Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.
Grants on this return
No itemized grants to organizations on this return.
Related organizations on this return
Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.
-
THE DELTA SIGMA PHI FOUNDATION
501(C)(3) · FOUNDATION · IN
-
DELTA SIGMA PHI HOUSING CORPORATION
501(C)(7) · HOUSING · IN · controlled entity
Directly controlled by DELTA SIGMA PHI FRATERNITY
-
DELTA SIGMA PHI TITLE HOLDING COMPANY
501(C)(2) · TITLE HOLDING · IN · controlled entity
Directly controlled by DELTA SIGMA PHI FRATERNITY
Provenance
- Return type
- form_990
- Tax year
- 2023
- Filed
- 1 April 2025
- IRS schema version
- 2023v6.0
- Source object
- 202540919349300629
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