2025-10-13T07:59:43-05:00 2025-05-31 351178661 BLUE & CO LLC 12800 N MERIDIAN ST STE 400 CARMEL IN 46032 990 2024-06-01 010158948 SIGMA KAPPA SORORITY SIGM 3178723275 695 PRO-MED LANE 300 CARMEL IN 460325323 JORDAN BENTLAGE CHIEF EXECUTIVE OFFICER 3178723275 2025-10-09 1 0 ANGELA N CRAWFORD CPA P00573197 3178488920 2025-10-09 2024 2025-03-06 01:10:19Z JORDAN BENTLAGE 695 PRO-MED LANE 300 CARMEL IN 460325323 10076067 0 0594 X WWW.SIGMAKAPPA.ORG X 1874 IN SIGMA KAPPA FOSTERS LIFELONG CONNECTION IN SISTERHOOD WHILE BEING TRUE TO OUR FOUNDING AS AN INTELLECTUAL AND SOCIAL WOMEN'S SORORITY. THROUGH MUTUAL SUPPORT AND RESPECT, WE INSPIRE ALL MEMBERS TO LEAD A LIFE OF PURPOSE. 8 8 44 1940 614951 0 1601511 132045 3687160 5018114 471791 362398 388625 442653 6149087 5955210 0 0 0 0 2455297 2475964 0 0 0 2119489 3105259 4574786 5581223 1574301 373987 14487244 14861754 7002321 6848198 7484923 8013556 SIGMA KAPPA FOSTERS LIFELONG CONNECTION IN SISTERHOOD WHILE BEING TRUE TO OUR FOUNDING AS AN INTELLECTUAL AND SOCIAL WOMEN'S SORORITY. THROUGH MUTUAL SUPPORT AND RESPECT, WE INSPIRE ALL MEMBERS TO LEAD A LIFE OF PURPOSE. 0 0 CONVENTION IS A BLEND OF BUSINESS MEETINGS, SISTERHOOD OPPORTUNITIES AND EDUCATIONAL PROGRAMS. EDUCATIONAL SESSIONS AND KEYNOTE SPEAKERS ARE DESIGNED TO BENEFIT COLLEGIANS, ALUMNAE AND NATIONAL OFFICERS, FOCUSING ON TOPICS RELEVANT TO ALL MEMBERS OF SIGMA KAPPA TO FURTHER CAREER GOALS AND NAVIGATING CHALLENGES THROUGHOUT LIFE. COLLEGIATE - GENERAL MANAGEMENT AND EDUCATIONAL SERVICES FOR COLLEGIATE MEMBERS AND CHAPTERS AND THOSE EXPENDITURES RELATING TO THE ADMINISTRATION AND EDUCATION OF 116 COLLEGIATE CHAPTERS AND OVER 11,000 COLLEGIATE MEMBERS. PROGRAMMING AND TRAINING- THE MAIN EXPENSES IN THIS PROGRAM SECTION INCLUDE FUNDING FOR TALKSPACE, ELEARNING AND PROGRAMMING PARTNERSHIPS. TALKSPACE IS AN ONLINE PLATFORM THAT PROVIDES PERSONAL, CONVENIENT, AND CONFIDENTIAL ONLINE COUNSELING. EXPENSES RELATED ELEARNING ARE TO COVER OUR LEARNING MANAGEMENT SYSTEM AND THE ABILITY FOR OUR MEMBERS TO ACCESS ONLINE EDUCATIONAL RESOURCES. PROGRAMMING PARTNERSHIP EXPENSES INCLUDE FUNDING ON-DEMAND TRAININGS FOR MEMBERS TO HELP THEM GAIN CLARITY AND DIRECTION IN THEIR CAREER AS WELL AS FOR ADDITIONAL MENTAL HEALTH RESOURCES TO SUPPORT MEMBERS. 0 1 0 0 0 0 0 1 0 1 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 X 15 0 1 44 1 1 1 0 0 0 1 1 888538 0 0 0 0 X 8 8 0 0 0 0 1 1 0 1 1 0 1 1 1 1 1 1 1 1 1 1 0 IN X X THE ORGANIZATION 3178723275 695 PRO-MED LANE NO 300 CARMEL IN 460325323 KATHLEEN BRANGAN HELD NATIONAL PRESIDENT 15.00 X X 0 0 0 KAREN PETERSON PARNELL NVP FOR FINANCE 15.00 X X 0 0 0 SUZANNE BRAUN NATIONAL VICE PRESIDENT 15.00 X X 0 0 0 DESTINY BROWN NATIONAL VICE PRESIDENT 15.00 X X 0 0 0 MICHELLE FLEER NATIONAL VICE PRESIDENT 15.00 X X 0 0 0 STACY LONA HICKS NATIONAL VICE PRESIDENT 15.00 X X 0 0 0 JEN HOHMAN NATIONAL VICE PRESIDENT 15.00 X X 0 0 0 SUSAN FONG POLIZZOTTO NATIONAL VICE PRESIDENT 15.00 X X 0 0 0 JORDAN BENTLAGE CHIEF EXECUTIVE OFFICER 40.00 X 127047 0 14407 127047 0 14407 1 0 0 0 TALKSPACE PROVIDER NETWORK PA 2578 BROADWAY 607 NEW YORK NY 10025 ONLINE THERAPY AND MENTAL HEALTH SERVICE 164255 1 132045 132045 MEMBERSHIP DUES 900099 2512362 2512362 CONVENTION AND CONFERENCES 900099 1218735 1218735 LIABILITY INSURANCE 900099 535679 535679 TECHNOLOGY FEES 900099 449582 449582 PUBLICATIONS 900099 186060 186060 115696 115696 5018114 298140 298140 251793 251793 3845249 3780231 760 65018 -760 64258 -760 65018 517211 339866 177345 177345 MISCELLANEOUS INCOME 900099 13515 13515 13515 5955210 5208214 614951 0 147934 1878153 37606 237656 174615 36000 157700 44831 294762 48345 391566 73345 246552 1383587 20713 276350 MEMBERSHIP / DUES 67218 PUBLISHING 33811 OTHER 30479 5581223 3270035 2915475 51719 134682 30597 30370 316538 140293 226412 191150 44000 35262 5290237 5655984 5484118 5949688 14487244 14861754 365512 310945 636431 58687 5305957 5837582 694421 640984 7002321 6848198 X 7484923 8013556 7484923 8013556 14487244 14861754 373987 154646 0 X X 0 1 X 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 67566 67566 0 107319 95046 12273 51527 28538 22989 35262 FUNDS HELD FOR OTHERS 5837582 RIGHT OF USE ASSET UNDER OPERATING LEASE 112106 5949688 FUNDS HELD FOR CLOSED CHAPTERS AND CORPORATION BOARDS 526250 OPERATING LEASE LIABILITY 114734 640984 X 6405651 154646 340626 495272 5910379 44831 44831 5955210 5877018 340626 340626 5536392 44831 44831 5581223 PART IV, LINE 2B: THE SORORITY HAS CONTRACTED WITH A VENDOR TO PROVIDE CERTAIN FINANCIAL SERVICES FOR ITS CHAPTERS AND CORPORATION BOARDS WHO ARE PARTICIPATORS WITH THE NATIONAL HOUSING CORPORATION. THE CHAPTERS AND CORPORATION BOARDS UTILIZE THIS VENDOR FOR THEIR BILLING, RECEIVABLES MANAGEMENT, DISBURSEMENT PROCESSING, AND CASH MANAGEMENT AND THE FUNDS ARE HELD IN ACCOUNTS IN THE SORORITY'S NAME. THESE FUNDS REPRESENT THE OPERATING FUNDS OF THE LOCAL CHAPTERS AND CORPORATION BOARDS OF THE SORORITY AND ARE SUBJECT TO WITHDRAWAL AT THE DISCRETION OF THE CHAPTERS AND CORPORATION BOARDS. THE SORORITY MAINTAINS AN OPERATING CHECKING ACCOUNT THROUGH WHICH ALL DISBURSEMENTS AND RECEIPTS ARE PROCESSED. EXCESS FUNDS IN THE OPERATING ACCOUNT HELD ON BEHALF OF THE CHAPTERS AND CORPORATION BOARDS ARE TRANSFERRED TO A BANK SAVINGS ACCOUNT. PART X, LINE 2: THE SORORITY IS 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 LAWS. 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. INCOME EARNED FROM NON-MEMBERS IS RECOGNIZED AS UNRELATED BUSINESS INCOME TO THE EXTENT SUCH INCOME IS NOT SET ASIDE FOR CHARITABLE AND EDUCATIONAL PURPOSES. INCOME THAT IS PROPERLY SET ASIDE MUST BE USED FOR THE QUALIFYING PURPOSES AS OUTLINED IN THE SET ASIDE RESOLUTION. THE OUTSTANDING BALANCE OF FUNDS SET ASIDE AS OF MAY 31, 2025 AND 2024 WAS $689,465 AND $616,214, RESPECTIVELY. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE SORORITY AND RECOGNIZE A TAX LIABILITY IF THE SORORITY 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 SORORITY, AND HAS CONCLUDED THAT AS OF MAY 31, 2025 AND 2024, 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 SORORITY HAS FILED ITS FEDERAL AND STATE INCOME TAX RETURNS FOR PERIODS THROUGH MAY 31, 2024 AND 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. 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 339,866. LOSS ON SALE OF ASSET 760. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 339,866. LOSS ON SALE OF ASSET 760. FORM 990, PART V, LINE 2A: THE ORGANIZATION UTILIZES TILSONHR, A PROFESSIONAL EMPLOYER ORGANIZATION (PEO), AS A CO-EMPLOYER RELATIONSHIP. ALL EMPLOYEE AND EMPLOYER TAX FILINGS ARE ISSUED BY TILSON. FORM 990, PART VI, SECTION A, LINE 6 SIGMA KAPPA SORORITY HAS COLLEGIATE AND ALUMNAE MEMBERS. MOST MEMBERS ARE ASKED TO JOIN THROUGH A MUTUAL SELECTION PROCESS BY COLLEGIATE CHAPTERS OF THE ORGANIZATION. SOME MEMBERS ARE ASKED TO JOIN THROUGH A MUTUAL SELECTION PROCESS AFTER GRADUATION FROM COLLEGE. FORM 990, PART VI, SECTION A, LINE 7A ALL MEMBERS OF THE GOVERNING BODY ARE ELECTED BY DELEGATES TO THE BIENNIAL CONVENTION OF THE ORGANIZATION. DELEGATES ARE MEMBERS ELECTED BY COLLEGIATE AND ALUMNAE CHAPTERS TO REPRESENT THOSE CHAPTERS OR ARE APPOINTED NATIONAL OFFICER MEMBERS OF THE ORGANIZATION. FORM 990, PART VI, SECTION B, LINE 11B A COPY OF THE FORM 990 IS PROVIDED TO THE NATIONAL COUNCIL, THE AUDIT COMMITTEE AND THE CHIEF EXECUTIVE OFFICER. ALL INDIVIDUALS REVIEW THE FORM 990 AND PROVIDE COMMENT PRIOR TO THE FILING OF THE RETURN. FORM 990, PART VI, SECTION B, LINE 12C CONFLICT OF INTEREST DISCLOSURES ARE COMPLETED AND SIGNED BY SENIOR LEADERSHIP, STAFF DIRECTORS AND NATIONAL COUNCIL ANNUALLY. VOLUNTEER DIRECTORS COMPLETE THE FORMS UPON THEIR APPOINTMENT. FORM 990, PART VI, SECTION B, LINE 15 THE NATIONAL COUNCIL REVIEWS THE COMPENSATION OF THE CHIEF EXECUTIVE OFFICER ON AN ANNUAL BASIS AND APPROVES INCREASES, WHEN WARRANTED BY PERFORMANCE, BASED GENERALLY ON COST-OF-LIVING ADJUSTMENTS. 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 REQUEST. FORM 990, PART XII, LINE 2C: THE ORGANIZATION HAS AN AUDIT COMMITTEE THAT IS APPOINTED BY THE NATIONAL COUNCIL. THIS COMMITTEE IS RESPONSIBLE FOR OVERSIGHT OF THE AUDIT AS WELL AS SELECTING AN INDEPENDENT ACCOUNTANT.