Attach to Form 990 or Form 990-EZ.
Information about Schedule A (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990.
| (i)Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 9 above or IRC section (see instructions)) | (iv) Is the organization listed in your governing document? | (v) Amount of monetary support (see instructions) | (vi) Amount of other support (see instructions) | |
|---|---|---|---|---|---|---|
| Yes | No | |||||
| Total | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2010 | (b) 2011 | (c) 2012 | (d) 2013 | (e) 2014 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .... | 1,452,723 | 2,038,008 | 1,837,730 | 6,881,598 | 4,186,819 | 16,396,878 |
| 2 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf....... | ||||||
| 3 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | ||||||
| 4 | Total. Add lines 1 through 3 | 1,452,723 | 2,038,008 | 1,837,730 | 6,881,598 | 4,186,819 | 16,396,878 |
| 5 | The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f).. | 2,588,302 | |||||
| 6 | Public support. Subtract line 5 from line 4. | 13,808,576 | |||||
Calendar year
(or fiscal year beginning in) ![]() |
(a) 2010 | (b) 2011 | (c) 2012 | (d) 2013 | (e) 2014 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 1,452,723 | 2,038,008 | 1,837,730 | 6,881,598 | 4,186,819 | 16,396,878 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 345,780 | 438,851 | 451,235 | 541,399 | 763,195 | 2,540,460 |
| 9 | Net income from unrelated business activities, whether or not the business is regularly carried on.. | ||||||
| 10 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.).. | 202,308 | 216,932 | 328,146 | 391,819 | 508,349 | 1,647,554 |
| 11 | Total support Add lines 7 through 10. | 20,584,892 | |||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2010 | (b) 2011 | (c) 2012 | (d) 2013 | (e) 2014 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | ||||||
| 2 | Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose...... | ||||||
| 3 | Gross receipts from activities that are not an unrelated trade or business under section 513.. | ||||||
| 4 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf... | ||||||
| 5 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | ||||||
| 6 | Total. Add lines 1 through 5. | ||||||
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons... | ||||||
| b | Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year. | ||||||
| c | Add lines 7a and 7b.. | ||||||
| 8 | Public support (Subtract line 7c from line 6.) | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2010 | (b) 2011 | (c) 2012 | (d) 2013 | (e) 2014 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | ||||||
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | ||||||
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | ||||||
| c | Add lines 10a and 10b. | ||||||
| 11 | Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on. | ||||||
| 12 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) .. | ||||||
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | ||||||
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Net short-term capital gain | 1 | ||||
| 2 | Recoveries of prior-year distributions | 2 | ||||
| 3 | Other gross income (see instructions) | 3 | ||||
| 4 | Add lines 1 through 3 | 4 | ||||
| 5 | Depreciation and depletion | 5 | ||||
| 6 | Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) | 6 | ||||
| 7 | Other expenses (see instructions) | 7 | ||||
| 8 | Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) | 8 | ||||
| Section B - Minimum Asset Amount | (A) Prior Year |
(B) Current Year (optional) |
||||
| 1 | Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): | 1 | ||||
| a | Average monthly value of securities | 1a | ||||
| b | Average monthly cash balances | 1b | ||||
| c | Fair market value of other non-exempt-use assets | 1c | ||||
| d | Total (add lines 1a, 1b, and 1c) | 1d | ||||
| e | Discount claimed for blockage or other factors (explain in detail in Part VI): | |||||
| 2 | Acquisition indebtedness applicable to non-exempt use assets | 2 | ||||
| 3 | Subtract line 2 from line 1d | 3 | ||||
| 4 | Cash deemed held for exempt use. Enter 1-1/2% of line 3 (for greater amount, see instructions). | 4 | ||||
| 5 | Net value of non-exempt-use assets (subtract line 4 from line 3) | 5 | ||||
| 6 | Multiply line 5 by .035 | 6 | ||||
| 7 | Recoveries of prior-year distributions | 7 | ||||
| 8 | Minimum Asset Amount (add line 7 to line 6) | 8 | ||||
| Section C - Distributable Amount | Current Year | |||||
| 1 | Adjusted net income for prior year (from Section A, line 8, Column A) | 1 | ||||
| 2 | Enter 85% of line 1 | 2 | ||||
| 3 | Minimum asset amount for prior year (from Section B, line 8, Column A) | 3 | ||||
| 4 | Enter greater of line 2 or line 3 | 4 | ||||
| 5 | Income tax imposed in prior year | 5 | ||||
| 6 | Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) | 6 | ||||
| 7 | Check here if the current year is the organization's first as a non-functionally-integrated Type III supporting organization (see instructions) | |||||
| Section D - Distributions | Current Year | |
|---|---|---|
| 1 Amounts paid to supported organizations to accomplish exempt purposes | ||
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
||
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | ||
| 4 Amounts paid to acquire exempt-use assets | ||
| 5 Qualified set-aside amounts (prior IRS approval required) | ||
| 6 Other distributions (describe in Part VI). See instructions | ||
| 7Total annual distributions. Add lines 1 through 6. | ||
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
||
| 9 Distributable amount for 2014 from Section C, line 6 | ||
| 10 Line 8 amount divided by Line 9 amount | ||
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2014 |
(iii) Distributable Amount for 2014 |
|
|---|---|---|---|---|
|
1
Distributable amount for 2014 from Section C, line 6 |
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|
2
Underdistributions, if any, for years prior to 2014 (reasonable cause required--see instructions) |
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| 3 Excess distributions carryover, if any, to 2014: | ||||
| a From 2009.......X | ||||
| b From 2010.......X | ||||
| c From 2011.......X | ||||
| d From 2012.......X | ||||
| e From 2013....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2014 distributable amount | ||||
|
i
Carryover from 2009 not applied (see instructions) |
||||
| j Remainder. Subtract lines 3g, 3h, and 3i from 3f. | ||||
| 4Distributions for 2014 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2014 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from 4. | ||||
|
5
Remaining underdistributions for years prior to 2014, if any. Subtract lines 3g and 4a from line 2 (if amount greater than zero, see instructions) |
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|
6
Remaining underdistributions for 2014. Subtract lines 3h and 4b from line 1 (if amount greater than zero, see instructions) |
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|
7 Excess distributions carryover to 2015. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a From 2010.......X | ||||
| b From 2011.......X | ||||
| c From 2012.......X | ||||
| d From 2013....... | ||||
| e From 2014....... | ||||
| Facts And Circumstances Test |
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| Return Reference | Explanation |
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Attach to Form 990 or 990-EZ.
Information about Schedule O (Form 990 or 990-EZ) and its instructions is at| Return Reference | Explanation |
|---|---|
| FORM 990, PART VI, SECTION B, LINE 11 | THE BOARD OF TRUSTEES MEETS TO REVIEW THE 990 AND RELATED SCHEDULES PRIOR TO FILING THE RETURN WITH THE INTERNAL REVENUE SERVICE. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE CONFLICT OF INTEREST POLICY IS SENT TO THE BOARD OF TRUSTEES AND STAFF MEMBERS ANNUALLY. EACH BOARD AND STAFF MEMBER ARE TO READ THE POLICY AND SIGN A STATEMENT ATTESTING THAT THEY HAVE NO KNOWN CONFLICTS OF INTEREST. IF THEY DO HAVE A CONFLICT OF INTEREST THEY ATTEST TO THAT CONFLICT BY SIGNING A STATEMENT THAT NOTES THE CONFLICT OF INTEREST. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE BOARD OF TRUSTEES REVIEWS THE RESPONSIBILITIES OF THE EXECUTIVE VICE PRESIDENT (THE FOUNDATION'S HIGHEST RANKING PAID STAFF MEMBER EQUIVALENT TO AN EXECUTIVE DIRECTOR) AND COMPARES THE COMPENSATION PAID BY THE FOUNDATION TO HOW OTHER SIMILAR ORGANIZATIONS COMPENSATE EMPLOYEES IN THE SAME POSITION. THE BOARD OF TRUSTEES COMPENSATES OTHER OFFICERS AND KEY EMPLOYEES BY REVIEWING SALARIES AND WAGES PAID IN THE MARKET FOR SIMILAR POSITIONS. |
| FORM 990, PART VI, SECTION C, LINE 19 | CHI OMEGA FOUNDATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. |
| FORM 990, PART IX, LINE 24E | COMPUTER SERVICES AND SUPPLIES: PROGRAM SERVICE EXPENSES 48,017. MANAGEMENT AND GENERAL EXPENSES 20,424. FUNDRAISING EXPENSES 3,653. TOTAL EXPENSES 72,094. TELEMARKETING: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 54,399. TOTAL EXPENSES 54,399. CONVENTION, FIRESIDES AND SPECIAL EVENTS: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 52,141. TOTAL EXPENSES 52,141. PRINTING & PUBLICATIONS: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 177. FUNDRAISING EXPENSES 50,901. TOTAL EXPENSES 51,078. EQUIPMENT RENTAL AND MAINTENANCE: PROGRAM SERVICE EXPENSES 24,906. MANAGEMENT AND GENERAL EXPENSES 9,685. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 34,591. TELEPHONE: PROGRAM SERVICE EXPENSES 3,979. MANAGEMENT AND GENERAL EXPENSES 11,994. FUNDRAISING EXPENSES 13,945. TOTAL EXPENSES 29,918. JANITORIAL AND TRASH SERVICES: PROGRAM SERVICE EXPENSES 19,266. MANAGEMENT AND GENERAL EXPENSES 7,493. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 26,759. EMAIL SOLICITATIONS: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 21,799. TOTAL EXPENSES 21,799. THE ELEUSIS - MAGAZINE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 20,062. TOTAL EXPENSES 20,062. SECURITY AND FIRE: PROGRAM SERVICE EXPENSES 14,023. MANAGEMENT AND GENERAL EXPENSES 5,453. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 19,476. POSTAGE & SHIPPING: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 10,886. FUNDRAISING EXPENSES 8,370. TOTAL EXPENSES 19,256. BANK FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 15,233. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 15,233. STATE TAXES: PROGRAM SERVICE EXPENSES 6,099. MANAGEMENT AND GENERAL EXPENSES 2,372. FUNDRAISING EXPENSES 3,495. TOTAL EXPENSES 11,966. PAYROLL PROCESSING FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 8,731. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 8,731. PERSEPHONE CIRCLE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 8,148. TOTAL EXPENSES 8,148. STORAGE: PROGRAM SERVICE EXPENSES 5,522. MANAGEMENT AND GENERAL EXPENSES 2,147. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 7,669. COURTESY: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 5,006. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 5,006. EDUCATIONAL MEMBERSHIP DUES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 755. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 755. |
| FORM 990, PART XI, LINE 9: | UNREALIZED GAIN ON SECURITIES 6,591. |
| FORM 990 PART II, LINE 2C | NO CHANGES HAVE BEEN MADE TO THE PROCESS OVER THE PRIOR YEAR. |
| FORM 990, PART IV, LINE 34 | THE CHI OMEGA FOUNDATION AND THE CHI OMEGA FRATERNITY SHARE A HISTORY AND OFTEN WORK TOGETHER IN CREATING THEIR HISTORIES AND FULFILLING THEIR MISSIONS. AS SUCH, THE TWO ORGANIZATIONS HAVE A RELATIONSHIP, BUT ARE NOT TECHNICALLY "RELATED ORGANIZATIONS" AS DEFINED IN THE INSTRUCTIONS TO FORM 990. |
| FORM 990, PART VII, SECTION A, COLUMN D AND E | OFFICERS ARE LEASED TO THE CHI OMEGA FOUNDATION (COLUMN D) AND THE CHI OMEGA FRATERNITY (COLUMN E AND SEE SCHEDULE O COMMENT REGARDING RELATED ORGANIZATION) BY THEIR PAYROLL PROVIDER. THE W-2'S ARE ISSUED IN THE NAME OF THE PAYROLL PROVIDER AND NOT THE NAME OF THE CHI OMEGA FOUNDATION OR CHI OMEGA FRATERNITY. |
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