| Return Reference | Explanation |
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| Schedule O: | Part I - Expenses - Question 10. Grants and similar amounts paid - $8504 $1637 - Grants and Other Assistance to Domestic Organizations During the tax year, the organization made several small-dollar charitable donations to domestic nonprofit organizations as part of its mission-driven service programming. These contributions were all under $5,000 individually and were provided to nationally recognized 501(c)(3) charitable partners aligned with the service initiatives of Zeta Phi Beta Sorority, Incorporated. These donations included support to programs such as St. Jude Childrens Research Hospital, March of Dimes, Breast Cancer Awareness initiatives, and Domestic Violence support organizations, all of which advance health, family support, and community well-being. All contributions were funded through membership dues and were not funded through public solicitation. Each donation represents a programmatic community-impact activity rather than a grant-making program. $6867 - Grants and Other Assistance to Domestic Individuals Our organization provides Member Support Programs (Save Our Sisters | Hardship Support) when necessary. The Save Our Sisters (SOS) initiative provides emergency financial assistance to members experiencing hardship, including those affected by natural disasters such as Hurricane Helene. Funds were collected through a controlled online link and redistributed directly to eligible members in need. This program ensures timely relief, stabilization, and support for members facing unexpected crises. Part I - Expenses - Question 16. Other expenses - $71472 Conferences and Retreats ? $42,488 This category includes expenses associated with hosting statewide leadership meetings, officer retreats, and training events required for the ongoing governance and program execution of the organization. Costs include facility rentals, deposits, event materials, and operational needs to support leadership development and sorority programming. Travel ? $10,767 Travel expenses consist of mileage reimbursements, lodging, and related costs incurred by the State Director and Executive Board members while conducting official sorority business. This includes travel to chapter visitations, conferences, trainings, workshops, and other state-mandated activities to support membership engagement and compliance. Good Health Wins (GHW) Grant Disbursements ? $10,136 These are pass-through grant funds received from the Regional Office and disbursed directly to qualifying chapters across the state. Funds are used to support health initiatives, public health education, and community outreach programs. The State retains no portion of these funds; all disbursements are made to local chapters in accordance with grant guidelines. Membership Training / Anti-Hazing Education ? $4,000 Expenses paid to a professional training vendor to provide statewide anti-hazing and risk-prevention education for members. This training ensures compliance with national policies and supports safe, ethical intake and membership practices. A portion of the training registration fee collected from members was allocated toward this cost. Amenities and Honorariums ? $1,673 Includes flowers and condolences for members experiencing bereavement, appreciation items for visiting dignitaries or presenters, and similar ceremonial or goodwill expenses consistent with the organizations bylaws, traditions, and values. Information Technology ? $1,308 Covers costs necessary to maintain statewide communication and digital infrastructure, including website hosting, virtual meeting platforms (e.g., Zoom), email communication tools, digital storage, and other technology services used to support member engagement and administrative operations. Insurance ? $200 Represents required organizational insurance payments, including board liability coverage through Hartford and insurance assessments paid to the national organization to ensure compliance and protection of the state entity. All Other Expenses ? $900 Miscellaneous costs that do not fall within the categories above. These expenses are minor in nature and support the general operational needs of the organization. Part II - Balance Sheets - Question 24. Other assets - $62045 Prepaid Expenses Explanation - During the tax year, the organization made several advance payments related to the upcoming September 2025 North Carolina State Leadership Conference. These payments included venue deposits, vendor deposits for attendee gifts, and deposits for conference materials scheduled to be received and used in the following fiscal year. These deposits have been classified as prepaid expenses because the related goods and services will be delivered or occur after the close of the reporting period. Part II - Balance Sheets - Question 26. Total liabilities - $140720 Deferred Revenue Explanation - Deferred revenue represents conference registration fees collected during April 2025 - June 2025 for the North Carolina State Leadership Conference scheduled for September 2025, which falls in the subsequent fiscal year. In accordance with accrual accounting and IRS reporting requirements, these funds were recorded as liabilities at year-end because the related services and conference activities had not yet occurred. Revenue will be recognized in the following fiscal year when the conference takes place. |
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