FORM 990, PART V, LINE 2A: |
DELTA UPSILON EDUCATIONAL FOUNDATION AND DELTA UPSILON INTERNATIONAL FRATERNITY SHARE EMPLOYEES. ALL PAYROLL IS REPORTED UNDER A PAYROLL LEASING COMPANY, AND ALL QUARTERLY AND ANNUAL PAYROLL FILINGS WITH THE INTERNAL REVENUE SERVICE AND THE STATE OF INDIANA ARE REPORTED UNDER THE PAYROLL LEASING COMPANY'S NAME. DURING THE FISCAL YEAR ENDED JUNE 30, 2021, THE FOUNDATION USED THE SERVICES OF 10 INDIVIDUALS ON THE FRATERNITY'S PAYROLL. THE FOUNDATION REIMBURSES THE FRATERNITY FOR THE ACTUAL COST OF THESE INDIVIDUALS' COMPENSATION, INCLUDING BENEFITS AND PAYROLL TAXES. THESE PAYROLL AND RELATED COSTS ARE RECORDED AS EXPENSES ON PART IX, LINES 5 THRU 10, AND THE FRATERNITY TREATS THESE REIMBURSEMENTS AS EXPENSE REDUCTION. THE TOTAL COST OF THIS REIMBURSEMENT WAS $492,869 FOR THE YEAR. |
FORM 990, PART VI, SECTION B, LINE 11B |
DELTA UPSILON EDUCATIONAL FOUNDATION RECEIVES AND REVIEWS A COPY OF FORM 990 PRIOR TO FILING. |
FORM 990, PART VI, SECTION B, LINE 12C |
THE EXECUTIVE COMMITTEE REVIEWS CONFLICT OF INTEREST DISCLOSURES. ACTUAL OR POTENTIAL CONFLICTS ARE ADDRESSED INDIVIDUALLY ON A CASE-BY-CASE BASIS AND RESOLVED TIMELY, IF APPLICABLE. |
FORM 990, PART VI, SECTION B, LINE 15A |
AT LEAST ANNUALLY, THE EXECUTIVE DIRECTOR RECEIVES AN ANNUAL PERFORMANCE REVIEW BY THE BOARD OF TRUSTEES' EXECUTIVE COMMITTEE. THE BOARD REVIEWS ANNUALLY THE OVERALL COMPENSATION PACKAGE OF THE EXECUTIVE DIRECTOR. ANY DELIBERATIONS, FINDINGS, OR SALARY ADJUSTMENTS ARE DOCUMENTED. |
FORM 990, PART VI, SECTION C, LINE 18 |
THE ORGANIZATION MAKES ITS ANNUAL FORM(S) 990 AND 990-T (IF APPLICABLE) AND ITS FORM 1023 AVAILABLE TO INTERESTED PARTIES UPON WRITTEN REQUEST. |
FORM 990, PART VI, SECTION C, LINE 19 |
DELTA UPSILON EDUCATIONAL FOUNDATION MAKES ITS GOVERNING DOCUMENTS AVAILABLE TO INTERESTED PARTIES UPON WRITTEN REQUEST. |
FORM 990, PART XI, LINE 9: |
CHANGE IN ALLOWANCE FOR UNCOLLECTIBLE PLEDGES -38,650. |