Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for the latest information.
| Return Reference | Explanation |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 4 | THE BYLAWS WERE UPDATED IN OCTOBER 2022. SIGNIFICANT CHANGES ARE AS FOLLOWS: 1. WHEN EXTRAORDINARY EVENTS PREVENT THE HOLDING OF A REGIONAL LEADERSHIP CONFERENCE, THE BOARD MAY, BY A THREE-FOURTHS (3/4) VOTE, AUTHORIZE THE HOLDING OF SAID REGIONAL LEADERSHIP CONFERENCE TOTALLY BY ELECTRONIC MEANS PROVIDING ALL DELEGATES HAVE THE ABILITY TO HEAR EACH OTHER AND PARTICIPATE IN THE DELIBERATIONS WITH EITHER SECURE ELECTRONIC VOTING OR ROLL CALL VOTES ON ITEMS OF BUSINESS AND OTHER INTERESTED FRATERNITY MEMBERS HAVE THE ABILITY TO OBSERVE THE PROCEEDINGS. IN THE EVENT THAT EXTRAORDINARY EVENTS OR UNEXPECTED WEATHER CONDITIONS WOULD PREVENT A SPECIFIC CHAPTER OR CHAPTERS FROM PHYSICALLY ATTENDING A REGIONAL LEADERSHIP CONFERENCE, THE REGENT MAY AUTHORIZE THE ATTENDANCE OF THE IMPACTED CHAPTER(S) BY ELECTRONIC MEANS AND ALLOW FOR THE PARTICIPATION IN THE BUSINESS PORTIONS OF SAID CONFERENCE IN THE SAME MANNER. 2. A DIVERSITY, EQUITY AND INCLUSION COMMITTEE (APPOINTED BY THE BOARD) WAS ADDED. THE COMMITTEE SHALL CONSIST OF FOUR ALUMNI AND THREE STUDENT MEMBERS. THE ALUMNI MEMBERS SHALL BE APPOINTED AT THE NON-CONVENTION YEAR REGULAR MEETING OF THE BOARD FOR A TWO-YEAR TERM. THE STUDENT MEMBERS SHALL BE APPOINTED AT THE POST-CONVENTION BOARD MEETING AND THE NON-CONVENTION YEAR REGULAR MEETING OF THE BOARD FOR A ONE-YEAR TERM. THE DIVERSITY, EQUITY AND INCLUSION COMMITTEE SHALL SUPPORT AND ADVANCE THE FRATERNITY'S MISSION, VISION AND VALUES BY PROVIDING GUIDANCE IN THE DEVELOPMENT AND IMPLEMENTATION OF PROACTIVE RECRUITMENT, DIVERSITY, ACCESS, INCLUSION, RECOGNITION, REPRESENTATION, AND RETENTION INITIATIVES. NO MEMBER SHALL SERVE MORE THAN TWELVE (12) CONSECUTIVE YEARS ON THE SAME STANDING COMMITTEE. THERE MUST BE A TWO-YEAR BREAK IN SERVICE BEFORE APPOINTMENT TO THE SAME COMMITTEE. THE YEARS SERVED BY A MEMBER COMPLETING THE UNEXPIRED TERM OF ANOTHER SHALL NOT BE COUNTED TOWARDS THE LIMIT ON THE TERM OF SERVICE. |
| FORM 990, PART VI, SECTION A, LINE 6 | MEMBERSHIP CONSISTS OF MALES REGISTERED IN ANY COLLEGE OR UNIVERSITY, WITH A CHAPTER OF THE FRATERNITY. ALUMNI MEMBERS MEMBERS OF THE FRATERNITY WHO ARE NOT ACTIVE MEMBERS OF AN UNDERGRADUATE CHAPTER AND ARE BONA FIDE RESIDENTS OF LOCALITIES IN WHICH AN ALUMNI CHAPTER IS LOCATED. |
| FORM 990, PART VI, SECTION A, LINE 7A | A DIRECTOR (REGENT) SHALL BE ELECTED BY THE CHAPTERS AND PROVISIONAL CHAPTERS OF EACH REGION. EACH REGENT SHALL BE ELECTED AT A REGIONAL LEADERSHIP CONFERENCE, AND SHALL BE CONSIDERED DULY ELECTED WHEN HE RECEIVES THE MAJORITY VOTE OF A QUORUM OF CHAPTERS AND PROVISIONAL CHAPTERS PRESENT THERE. EACH CHAPTER AND PROVISIONAL CHAPTER SHALL CAST THE SAME NUMBER OF VOTES PROVIDED IN DELTA CHI LAW FOR CONVENTION VOTING. THE VOTE SHALL BE BY SECRET BALLOT. IN THE EVENT A QUORUM IS NOT PRESENT (QUORUM IS ONE ELIGIBLE VOTE OVER 50%), NO CANDIDATE ACHIEVES A MAJORITY VOTE OF A QUORUM, OR THE BALLOTING RESULTS IN A TIE VOTE, THE CHAPTERS AND PROVISIONAL CHAPTERS OF THE REGION SHALL BE POLLED BY MAIL BY THE CURRENT REGENT WITH VOTES RETURNED TO THE HEADQUARTERS OFFICE FOR TABULATION. IF, AFTER ALL BALLOTS ARE RETURNED OR THIRTY (30) DAYS, WHICHEVER COMES FIRST, NO CANDIDATE HAS BEEN ELECTED, THEN THE BOARD OF REGENTS, ON OR AFTER JUNE 15 OF THAT YEAR, SHALL ELECT THE REGENT FROM AMONG THE CANDIDATES WITH THE TOP TWO NUMBER OF VOTES FOR THE FULL TERM DUE TO BE ELECTED. |
| FORM 990, PART VI, SECTION B, LINE 11B | FORM 990 IS PREPARED BY AN INDEPENDENT ACCOUNTING FIRM. MANAGEMENT REVIEWS A DRAFT OF THE AUDIT PRIOR TO SHARING WITH THE BOARD OF REGENTS FOR COMMENTS. THE RETURN IS THEN FILED AFTER COMMENT PERIOD HAS PASSED. |
| FORM 990, PART VI, SECTION B, LINE 12C | EVERY BOARD MEMBER AND EVERY MANAGEMENT STAFF EMPLOYEE SIGNS A CONFLICT OF INTEREST STATEMENT AT A MINIMUM OF ONCE A YEAR. ALSO, WHEN A NEW BOARD MEMBER OR MANAGEMENT STAFF PERSON IS ADDED, THAT PERSON SIGNS A CONFLICT OF INTEREST STATEMENT. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE PRIMARY SOURCE OF COMPARATIVE COMPENSATION DATA COMES FROM THE ANNUAL ASSOCIATION COMPENSATION AND BENEFITS STUDY FROM THE AMERICAN SOCIETY OF ASSOCIATION EXECUTIVES AND THE CENTER FOR ASSOCIATION LEADERSHIP. THE MEMBERS OF THE FRATERNITY'S EXECUTIVE COMMITTEE ALSO CONSULT WITH THEIR OWN EXPERIENCE WITHIN THEIR RESPECTIVE ORGANIZATIONS AND RELATED INDUSTRIES. THE EXECUTIVE COMMITTEE THEN DELIBERATES AND VOTES ON COMPENSATION TO BE PAID TO THE EXECUTIVE DIRECTOR. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION'S GOVERNING DOCUMENTS, POLICIES, FINANCIAL STATEMENTS AND 990/990-T/STATE INCOME TAX RETURNS ARE MADE AVAILABLE TO THE PERSON WHO REQUESTS THEM AS LONG AS THE REQUEST FOR COPIES IS A VALID AND REASONABLE REQUEST. ANY REQUEST THAT APPEARS TO BE, OR IS, HOSTILE IN NATURE IS DELAYED UNTIL ORGANIZATION MANAGEMENT AND/OR OFFICERS HAVE CONSULTED WITH LEGAL COUNSEL TO DETERMINE THE ACTION TO TAKE. |
| FORM 990, PART XII, LINE 2C: | THE AUDIT COMMITTEE ASSUMES RESPONSIBILITY FOR THE OVERSIGHT OF THE AUDIT. THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. |
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