2026-04-15T09:20:05-05:00 2025-05-31 351178661 BLUE & CO LLC 12800 N MERIDIAN ST STE 400 CARMEL IN 46032 990 2024-06-01 272762793 ESPONDA ASSOCIATES INC ESPO 3178761913 8910 PURDUE RD 730 INDIANAPOLIS IN 46268 ROB DERDIGER TREASURER 3178761913 2026-04-14 1 1 ANGELA CRAWFORD CPA P00573197 3178488920 2026-04-14 2024 2025-03-06 01:10:19Z ROB DERDIGER 8910 PURDUE RD 730 INDIANAPOLIS IN 46268 3069752 0 X ESPONDAASSOCIATES.ORG X 2010 IN ESPONDA ASSOCIATES INC. WAS ESTABLISHED TO MANAGE BUILDING FACILITIES. THE ORGANIZATION WAS ALSO ORGANIZED TO FACILITATE, FOSTER, AND ENCOURAGE FRIENDSHIP, RECREATION, SOCIAL INTERACTION, THE PURSUIT OF KNOWLEDGE, AND OTHER NON-PROFIT PURPOSES AND ACTIVITIES AMONG ITS MEMBERS. 5 3 9 27 11349 0 0 0 1139875 786220 2676765 2266819 989 16713 3817629 3069752 0 1436 0 0 602923 668849 0 0 0 1762394 1766999 2365317 2437284 1452312 632468 25177319 26576594 19291296 20058103 5886023 6518491 X ESPONDA ASSOCIATES INC. WAS ESTABLISHED TO MANAGE BUILDING FACILITIES. THE ORGANIZATION WAS ALSO ORGANIZED TO FACILITATE, FOSTER, AND ENCOURAGE FRIENDSHIP, RECREATION, SOCIAL INTERACTION, THE PURSUIT OF KNOWLEDGE, AND OTHER NON-PROFIT PURPOSES AND ACTIVITIES AMONG ITS MEMBERS. 0 0 PROVIDE NOT-FOR-PROFIT COOPERATIVE HOUSING SERVICES TO FRATERNITY CHAPTERS AND HOUSE CORPORATIONS THAT PROVIDE HOUSING, FACILITYS FOR PROGRAMMING AND EDUCATION, AS WELL AS EDUCATIONAL RESOURCES. TO PROVIDE DIRECTION OF RESOURCES TO AND FOR CHAPTERS AND HOUSE CORPORATIONS WITH SIMILAR PURPOSE. 0 0 0 0 0 0 0 0 0 1 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 61 0 1 9 1 1 1 0 0 0 0 0 0 0 0 0 X 5 3 0 0 0 0 0 0 0 1 1 0 1 1 1 1 1 1 0 0 0 0 0 IN X ESPONDA ASSOCIATES INC 3178761913 8910 PURDUE RD 730 INDIANAPOLIS IN 46268 ANDREW FRADKIN PRESIDENT 5.00 X X 0 0 0 MARK SCHIFF VICE PRESIDENT 5.00 X X 0 0 0 JON PIERCE SECRETARY 5.00 X X 0 0 0 ROB DERDIGER TREASURER 5.00 35.00 X X 0 256962 15480 ANDREW BORANS DIRECTOR 5.00 35.00 X 0 68146 0 JOSHUA SCHENK DIRECTOR OF HOUSING 40.00 X 133149 0 11773 133149 325108 27253 1 0 1 0 APEX SERVICES 4623 KEEFER HWY LYONS MI 48851 REPAIRS 395529 CENTRAL DEVELOPMENT GROUP 1312 WESTVIEW TERRANCE COLUMBIA MO 65203 REPAIRS 389796 CAMPUS APARTMENTS MANAGEMENT LLC 4040 WALNUT ST PHILADELPHIA PA 19104 RENT 341400 LGD COMMERCIAL LLC 410 WESTWOOD DRIVE CHAPEL HILL NC 27516 RENT 168000 RESIDENTIAL REPAIRS 4950 E ROBINSON ROAD BLOOMINGTON IN 47408 MAINTENANCE AND REPAIRS 113587 7 MANAGEMENT FEE INCOME 531190 661375 661375 MEMBER RENTAL INCOME 531110 106049 106049 MEAL PLAN INCOME 18796 18796 786220 2264019 2252670 11349 2800 0 2800 2800 2800 MISCELLANEOUS INCOME 900099 16713 16713 16713 3069752 3055603 11349 2800 1436 560733 15363 48455 44298 75000 2930 37325 5361 18497 116343 11389 70330 1315368 379 78325 BANK CHARGES 16310 MISCELLANEOUS EXPENSE 11901 EDUCATIONAL EXPENSE 7541 2437284 6726703 8439337 18328421 18016371 5091 160077 160077 380 0 116724 120886 25177319 26576594 18293421 17981371 492773 479126 505102 1597606 19291296 20058103 X 5886023 6518491 5886023 6518491 25177319 26576594 632468 0 X X 0 1 X 1 0 160077 160077 0 0 FUNDS HELD IN TRUST 442693 DUE TO RELATED PARTY 1154913 1597606 X PART X, LINE 2: NOTES TO CONSOLIDATED FINANCIAL STATEMENTS: ESPONDA IS ORGANIZED AS A NOT-FOR-PROFIT CORPORATION AND HAS OBTAINED EXEMPTION FROM INCOME TAXES UNDER SECTION 501(C)(7) OF THE UNITED STATES INTERNAL REVENUE CODE AND SIMILAR STATE LAW. THE ACTIVITIES OF LION HOLDINGS ARE EXEMPT AS PROGRAMS UNDER ESPONDA'S NOT-FOR-PROFIT EXEMPTION. EDGEMERE IS ORGANIZED AS A NOT-FOR-PROFIT CORPORATION AND HAS OBTAINED EXEMPTION FROM INCOME TAXES UNDER SECTION 501(C)(7) OF THE UNITED STATES INTERNAL REVENUE CODE AND SIMILAR STATE LAW. THE ACTIVITIES OF EDGEMERE INCLUDE 12112 MENDEL DR. LLC, 1616 NE 50TH, LLC, 165 BAY STATE, LLC, 304 WALNUT PLACE, LLC, 301 E. SYCAMORE LLC, AND 1116 INDIANA, LLC, THE ACTIVITIES OF WHICH ARE ALL EXEMPT AS PROGRAMS UNDER EDGEMERE'S NOT-FOR-PROFIT EXEMPTION. THE ORGANIZATION OBTAINED A GROUP EXEMPTION RULING AND FILES A COMBINED RETURN FOR CORPORATIONS UNDER ITS MANAGEMENT (THE GROUP ENTITIES) THAT QUALIFY AS SUBORDINATE 501(C)(7) CORPORATIONS. THERE ARE 62 (62 ON MAY 31, 2024) CORPORATIONS FILED IN THE COMBINED GROUP RETURN. 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. INCOME THAT IS PROPERLY SET ASIDE MUST BE USED FOR THE QUALIFYING PURPOSES OUTLINED IN THE SET ASIDE RESOLUTION. THE ORGANIZATION DID NOT PAY ANY UNRELATED BUSINESS INCOME TAX IN THE YEARS ENDED MAY 31, 2025 OR 2024. THE ORGANIZATION HAS FILED ITS FEDERAL AND STATE INCOME TAX RETURNS FOR PERIODS THROUGH MAY 31, 2024. 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). 0 0 0 ROB DERDIGER TREASURER 0 241962 0 15000 0 0 0 7714 0 7766 0 272442 0 0 PART I, LINE 3 THE CEO'S COMPENSATION IS DETERMINED BY A RELATED ENTITY. THAT ENTITY UTILIZED A COMPENSATION COMMITTEE, COMPENSATION SURVEYS, AND APPROVAL BY THE BOARD OF DIRECTORS IN DETERMINING COMPENSATION. FORM 990, PART VI, SECTION B, LINE 11B THE PROCESS UNDERTAKEN FOR THE 990 REVIEW IS AS FOLLOWS : THE 990 IS PREPARED, REVIEWED AND SIGNED BY A PUBLIC ACCOUNTING FIRM BASED ON INFORMATION PROVIDED BY THE HEADQUARTERS'S OPERATIONS. THE 990 IS REVIEWED BY THE ACCOUNTING MANANGER AND DIRECTOR OF HOUSING AT THE HEADQUARTER'S OPERATIONS. AFTER REVIEW AND APPROVAL, IT IS FORWARDED TO THE BOARD MEMBERS. FORM 990, PART VI, SECTION B, LINE 12C OUR CONFLICT OF INTEREST POLICY REQUIRES AN ANNUAL DISCLOSURE OF ANY CONFLICTS OF INTEREST FOR ALL HOUSE CORPORATION BOARD MEMBERS. ESPONDA ASSOCIATES' LEGAL COUNCIL REVIEWS ALL CONFLICT OF INTEREST DISCLOSURES TO DETERMINE ANY THAT NEED TO BE BROUGHT TO THE ATTENTION OF THE REMAINING BOARD MEMBERS OF THE CORPORATION OR TO THE MANAGEMENT COMPANY. NO BOARD MEMBERS ARE ALLOWED TO PROFIT OFF OF THE OPERATION OR MANAGEMENT OF THE HOUSING CORPORATIONS. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS FOR ESPONDA ASSOCIATES, INC. ARE AVAILABLE UPON REQUEST. FORM 990, PART XII, LINE 1 MODIFIED CASH BASIS OF ACCOUNTING IS USED. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. LION HOLDINGS LLC 8910 PURDUE RD STE 730 INDIANAPOLIS IN 46268 841866593 PROPERTY MANAGEMENT IN ESPONDA ASSOCIATES ALPHA EPSILON PI FRATERNITY 8910 PURDUE RD STE 730 INDIANAPOLIS IN 46268 430769468 FRATERNAL ORGANIZATION IN 501(C)(7) 0 ALPHA EPSILON PI FOUNDATION 8910 PURDUE RD STE 730 INDIANAPOLIS IN 46268 136141078 EDUCATIONAL AND SCHOLASTIC ASSISTANCE TO ALPHA EPSILON PI FRATERNITY IN 501(C)(3) LINE 10 0 EDGEMERE FRATERNAL PROPERTIES INC 8910 PURDUE RD STE 730 INDIANAPOLIS IN 46268 881201829 HOUSING AND HOUSING RELATED ACTIVITIES TO CHAPTERS OF ALPHA EPSILON PI IN 501(C)(7) 0 ESPONDA ASSOCIATES INC GROUP 8910 PURDUE RD STE 730 INDIANAPOLIS IN 46268 901116041 PROPERTY MANAGEMENT IN 501(C)(7) 0 0 0 0 1 1 0 0 0 0 1 1 1 1 0 1 1 1 0 0 ALPHA EPSILON PI FRATERNITY O 124023 FMV EDGEMERE FRATERNAL PROPERTIES INC L 28600 FMV ESPONDA ASSOCIATES INC GROUP L 632775 FMV ESPONDA ASSOCIATES INC GROUP D 17981371 FMV