2024-04-12T14:14:36-05:00 2023-07-31 351178661 BLUE & CO LLC 12800 N MERIDIAN ST STE 400 CARMEL IN 46032 990 2022-08-01 361996950 ZETA TAU ALPHA FRATERNITY ZETA 3178720540 1036 S RANGELINE ROAD CARMEL IN 46032 MEGHAN PARKER EXECUTIVE DIRECTOR 3178720540 2024-04-11 1 MEGHAN PARKER 999009999 1 ANGELA N CRAWFORD CPA P00573197 3178488920 2024-04-11 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z MEGHAN PARKER 1036 S RANGELINE ROAD CARMEL IN 46032 35429449 0 X ZETATAUALPHA.ORG X 1898 IN TO MAINTAIN FRATERNITY CHAPTERS INTERNATIONALLY. 9 9 76 2135 62677 0 791063 798977 6226350 5931743 1563011 -653572 2339837 2297571 10920261 8374719 70294 74691 0 0 3079845 3168956 0 0 0 7212320 6813768 10362459 10057415 557802 -1682696 36616628 36753113 13527461 13449328 23089167 23303785 TO MAINTAIN FRATERNITY CHAPTERS INTERNATIONALLY. 0 0 THE FRATERNITY HAS 400 COLLEGIATE AND ALUMNAE CHAPTERS LOCATED THROUGHOUT THE US AND CANADA. 0 1 0 0 0 0 0 0 0 1 0 0 1 1 1 1 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 0 1 16 0 1 76 1 1 1 0 0 0 0 437515 0 0 0 0 X 9 9 0 0 0 0 1 0 0 1 1 0 1 1 1 1 1 1 1 1 1 1 0 IN X X THE ORGANIZATION 3178720540 1036 S RANGELINE ROAD CARMEL IN 46032 DINAH LAUGHERY PRESIDENT 15.00 X X 0 0 0 MEREDITH BRASELMAN VICE PRESIDENT COLLEGIATE 15.00 X X 0 0 0 STANCY HAGANS VICE PRESIDENT COLLEGIATE 15.00 X X 0 0 0 KIMBERLY IVESTER VICE PRESIDENT COLLEGIATE 15.00 X X 0 0 0 KERY WEBB VICE PRESIDENT ALUMNAE I 15.00 X X 0 0 0 CHERI ARMSTRONG VICE PRESIDENT ALUMNAE II 15.00 X X 0 0 0 SHANNON FERGUSON SECRETARY-TREASURER 15.00 X X 0 0 0 KATHLEEN ZAMULINSKY NPC DELEGATE 15.00 X 0 0 0 KARLA WHEELER EXTENSION DIRECTOR 15.00 X 0 0 0 MEGHAN PARKER EXECUTIVE DIRECTOR 40.00 X 165101 0 12296 165101 0 12296 1 0 1 0 0 798977 798977 MEMBERSHIP DUES 900099 3187251 3187251 NATIONAL CONVENTION/LEADERSHIP CO 611430 1337218 1337218 CHAPTER ACCOUNTING SERVICES 541200 851446 851446 CHAPTER INSURANCE 900099 555828 555828 5931743 1002147 1002147 716249 716249 24996113 26651832 -1655719 -1655719 -1655719 599363 402898 196465 196465 REIMBURSEMENT FROM AFFILIATES 900099 1376889 1376889 OTHER REVENUE 900099 7968 7968 1384857 8374719 7513065 62677 0 74691 196243 2334919 66914 351536 219344 60176 28530 266229 39305 920753 524702 207573 2212646 102985 508903 EXTENSION 864331 CHAPTER SERVICES 833800 THEMIS PUBLICATION 357732 BAD DEBT EXPENSE - COVI -113897 10057415 1937678 1759168 69868 52471 1356644 1084060 249830 213675 167337 179965 1510249 862724 745311 647525 18971831 19775036 13118129 13041213 36616628 36753113 409332 386715 0 21400 13118129 13041213 13527461 13449328 X 23089167 23303785 23089167 23303785 36616628 36753113 -1682696 1897314 0 X X 0 1 X 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 563178 150180 412998 947071 712544 234527 647525 FUNDS HELD FOR CHAPTERS 13041213 13041213 FUNDS HELD FOR CHAPTERS 13041213 13041213 X 10408702 1897314 402898 2300212 8108490 266229 266229 8374719 10194084 402898 402898 9791186 266229 266229 10057415 PART X, LINE 2: THE FRATERNITY IS ORGANIZED AS A NOT-FOR-PROFIT CORPORATION THAT IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(7) OF THE UNITED STATES INTERNAL REVENUE CODE AND SIMILAR STATE LAW. THE EXEMPTION IS ON ALL INCOME EXCEPT UNRELATED BUSINESS INCOME. AN UNRELATED TRADE OR BUSINESS OF AN EXEMPT ORGANIZATION IS ANY TRADE OR BUSINESS WHICH IS NOT SUBSTANTIALLY RELATED TO THE EXERCISE OR PERFORMANCE OF ITS EXEMPT PURPOSE. CERTAIN NONMEMBER INCOME, THAT WOULD OTHERWISE BE TAXABLE, MAY BE SET ASIDE. ANY INCOME THAT THE NATIONAL COUNCIL HAS PROPERLY SET ASIDE MUST BE USED FOR THE QUALIFYING PURPOSES OUTLINED IN THE SET ASIDE RESOLUTION. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE FRATERNITY AND RECOGNIZE A TAX LIABILITY IF THE FRATERNITY HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY VARIOUS FEDERAL AND STATE TAXING AUTHORITIES. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE FRATERNITY, AND HAS CONCLUDED THAT AS OF JULY 31, 2023 AND 2022, 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. THE FRATERNITY IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. THE FRATERNITY HAS FILED ITS FEDERAL AND STATE INCOME TAX RETURNS FOR PERIODS THROUGH JULY 31, 2022. THESE INCOME TAX RETURNS ARE GENERALLY OPEN TO EXAMINATION BY THE RELEVANT TAXING AUTHORITIES FOR A PERIOD OF THREE YEARS FROM THE LATER OF THE DATE THE RETURN WAS FILED OR ITS DUE DATE (INCLUDING APPROVED EXTENSIONS). PART XI, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 402,898. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 402,898. 0 ZETA TAU ALPHA FRATERNITY HOUSING CORP 1036 S RANGELINE ROAD CARMEL IN 46032 310912722 501(C)(7) 74691 0 SECURITY AND WIFI UPGRADES 0 1 X X X X 0 0 0 MEGHAN PARKER EXECUTIVE DIRECTOR 165101 0 0 0 0 0 5630 0 6666 0 177397 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 A. COLLEGIATE MEMBERS. 1. NEW MEMBERS. THESE SHALL INCLUDE ONLY REGULARLY ENROLLED COLLEGE WOMEN WHO HAVE RECEIVED THE FAVORABLE VOTE OF A COLLEGIATE CHAPTER WHILE REGULARLY ENROLLED IN THAT COLLEGE, WHO HAVE MET THE REQUIREMENTS OF THE ELIGIBILITY CLAUSES AND WHO ARE IN THE PROCESS OF SATISFYING THE REQUIREMENTS FOR INITIATION. ALSO INCLUDED SHALL BE REGULARLY ENROLLED COLLEGIATE MEMBERS OF GROUPS ABSORBED BY ZETA TAU ALPHA WHO ARE IN THE PROCESS OF SATISFYING THE REQUIREMENTS FOR INITIATION. 2. INITIATED MEMBERS. THESE SHALL INCLUDE ONLY REGULARLY ENROLLED COLLEGE WOMEN WHO HAVE RECEIVED THE FAVORABLE VOTE OF A COLLEGIATE CHAPTER WHILE REGULARLY ENROLLED IN THAT COLLEGE AND WHO HAVE MET THE REQUIREMENTS OF THE ELIGIBILITY CLAUSES AND HAVE BEEN INITIATED IN ACCORDANCE WITH THE PROVISIONS OF THE INITIATION RITUAL. ALSO INCLUDED SHALL BE REGULARLY ENROLLED COLLEGIATE MEMBERS OF GROUPS ABSORBED BY ZETA TAU ALPHA WHO HAVE SUCCESSFULLY FULFILLED THE COLLEGIATE REQUIREMENTS FOR INITIATION AND WHO HAVE BEEN INITIATED IN ACCORDANCE WITH THE PROVISIONS OF THE INITIATION RITUAL. B. ALUMNAE MEMBERS. 1. REGULAR INITIATES. THESE SHALL BE WOMEN WHO HAVE BEEN REGULARLY INITIATED INTO ZETA TAU ALPHA AND WHO HAVE GRADUATED FROM COLLEGE, WHO ATTEND A COLLEGE WHERE THERE IS NO CHAPTER OF ZETA TAU ALPHA, OR WHO ARE NO LONGER STUDENTS IN COLLEGE. ALSO INCLUDED SHALL BE ALUMNAE MEMBERS OF GROUPS ABSORBED BY ZETA TAU ALPHA WHO HAVE BEEN APPROVED BY THE NATIONAL COUNCIL AND REGULARLY INITIATED AT A TIME OTHER THAN INSTALLATION. 2. CONVENTION INITIATES. WOMEN INELIGIBLE FOR INITIATION BY A COLLEGIATE CHAPTER WHO HAVE RENDERED OUTSTANDING SERVICE TO THE FRATERNITY OR IN A CHOSEN FIELD OF WORK SHALL, UPON UNANIMOUS APPROVAL OF THE NATIONAL COUNCIL, BE ELIGIBLE FOR INITIATION AT AN INTERNATIONAL CONVENTION. THERE SHALL BE NO INITIATION FEE. A PEARL-SET BADGE, LIFE MEMBERSHIP, AND LIFE SUBSCRIPTION TO THEMIS SHALL BE PRESENTED TO EACH CONVENTION INITIATE. EACH CONVENTION INITIATE SHALL BE ASSIGNED TO A DEFINITE CHAPTER. 3. SPECIAL INITIATES. OUTSTANDING LOCAL WOMEN OR WOMEN WHO AT SOME PREVIOUS TIME HAVE BEEN PLEDGED TO A COLLEGIATE CHAPTER OF ZETA TAU ALPHA AND WHO HAVE PROVEN THEIR WORTH AND CONTINUED INTEREST IN THE FRATERNITY MAY BE INITIATED AT A REGULAR COLLEGIATE CHAPTER SERVICE OR AT A TIME AND PLACE APPROVED BY THE NATIONAL COUNCIL. A FOUR-YEAR PERIOD MUST HAVE ELAPSED BETWEEN THE TIME THEY LEFT COLLEGE AND THE TIME THEY ARE PRESENTED FOR INITIATION. 4. INSTALLATION INITIATES. AT THE TIME OF AN INSTALLATION OF A COLLEGIATE CHAPTER, ONE OR MORE OUTSTANDING WOMEN MAY BE CHOSEN LOCALLY AND UPON RECEIVING THE UNANIMOUS VOTE OF THE NATIONAL COUNCIL MAY BECOME INSTALLATION INITIATES. ALSO INCLUDED WILL BE ALUMNAE MEMBERS OF GROUPS ABSORBED BY ZETA TAU ALPHA WHO HAVE BEEN APPROVED BY THE NATIONAL COUNCIL AND ARE INITIATED AT THE TIME OF AN INSTALLATION. FORM 990, PART VI, SECTION B, LINE 11B THE ORGANIZATION'S FORM 990 AND ALL RELATED SCHEDULES, STATEMENTS, AND ATTACHMENTS ARE REVIEWED AND APPROVED BY THE APPROPRIATE REPRESENTATIVE(S) FROM THE BOARD OF DIRECTORS' EXECUTIVE COMMITTEE PRIOR TO FINALIZING AND FILING THESE TAX RETURNS WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION PERIODICALLY DISTRIBUTES CONFLICT OF INTEREST QUESTIONNAIRES TO EACH OFFICER AND MEMBER OF THE BOARD OF DIRECTORS. THE QUESTIONNAIRE INCLUDES STATEMENTS REGARDING OTHER EMPLOYMENT, BEING RELATED TO ANYONE ON THE BOARD AND OTHER ITEMS THAT MAY CREATE AN APPEARANCE OF A POTENTIAL INDEPENDENCE ISSUE. THE IDENTIFICATION, EVALUATION AND RESOLUTION OF THOSE ISSUES ARE DISCUSSED WITH THE APPROPRIATE LEVEL OF MANAGEMENT OR MEMBERS OF THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD OF DIRECTORS DETERMINES AND SETS EXECUTIVE DIRECTOR'S COMPENSATION RATES AFTER A THOROUGH REVIEW OF ALL RELATED ISSUES, CONSULTATION WITH INDEPENDENT PERSONS, REVIEW OF COMPARABLE DATA AND DELIBERATION. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS, AS APPLICABLE, AVAILABLE TO THE PUBLIC UPON WRITTEN REQUEST MADE TO THE ATTENTION OF OUR EXECUTIVE DIRECTOR AND RECEIVED AT OUR CORPORATE OFFICE ADDRESS AS WELL AS ON ANOTHER'S WEB SITE. FORM 990, PART XII, LINE 2C THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.