The Iowa State Pythagorean
ABCDEFGHIJKLMNOPQRSTUVWXYZ Fulfilling the mission of ACACIA MAKING GOOD MEN BETTER
May 2017 | Issue #80 Alumni Gather for Reunion in Arizona
FRONT ROW: (left to right) Ben Dirks, Ahmed Gamal, Devin Shields, Jon Ahrens, Jakob Croghan, Wyatt Lauer, Grant Durban, Aditya Navale, Holden Greenberg, Brett Niemann, Roshan Dias Abeygunawardena.BACK ROW: (left to right) John Bahr, Gary Sundberg, Dick Taylor (Joan Moeller), Jim Davis (Fran), Harold Zarr (daughter, Ashley), Bruce Campbell (Sonny), Dennis McComber (Rita), George Marrett (Jan), Lee McDonald (Vickie), Bob Davis (Julan), Jim Hunt, Jim Stewart. Aivars Berzins (Jacquline), John McDonald (Margie), Nick Siebold, Bert Fellows, Doug Carlson (Sharon), Doug Whitney, Jerry Crossett (Mary Lou), Dick Cone (Jan), Jeremy Davis. Not in the picture, but also attending were Bert and Jan Fellows, Jim Hunt, Larry and Diane McComber, Dick and Irene Sar, Nick Seibold, TC Schwartz, and Larry and Margaret Wogahn.
Acacia Leads Effort to Raise $377,000 A Detailed Look at the Greek Week is often the favorite week of the year to many (if not, all) of the members of Borrowing Costs of the Iowa State’s Greek Community. Greek Week is a time where the ISU Greek Community New Chapter House comes together to celebrate our community, and our heritage as Greeks. Greek Week An essential part of the process of building consists of nightly tournaments, as well as other events with point values associated to a new chapter house is to determine how how you place in those tournaments that all go toward your overall placing as a team. much the new chapter house will cost and Our team this year consisted of Kappa Sigma and Delta Zeta. what percentage (and corresponding dollar We had many of our members participate in events throughout the week. In dodgeball, amount) of the cost can be used as a tax- we had Will Mengler; Brett Niemann played in Treds (a combination of Ultimate Frisbee deductible donation by our alumni. and Football), in basketball Mac Foley and Ryan Zumbach competed for us, and our... ( continued on page 4 ) ( continued on page 12 )
Establishing a Legacy for the Iowa Acacians Across America...... 13 State Chapter...... 3 IN THIS In Memoriam...... 15 How You Can Support the Project to Build a New Chapter House ...... 6-10 : Alumni Support Scholarship and ISSUE Active Acacia Events...... 11 Chapter House Funds...... 16 corporate board members The following Brothers are your representatives Alumni Gather for Reunion in Arizona From a small beginning a number of years ago at Wally Kolbe’s ranch, the annual reunion of on the Corporate Board. The Corporate Board Acacia Brothers has grown into the premier event of the spring. This year Brother Dick Cone is composed of both active chapter members hosted the event at the Fire Rock country Club in the gated community in Fountain Hills and alumni. Feel free to contact us whenever where he lives. We had a great reunion on Friday, March 17th with 25 alumni ISU brothers you have ideas, suggestions or concerns! (plus 16 spouses/significant others) and 11 actives from the chapter attending.. Harold Zarr President The 2018 reunion is already in the planning stages, and it will be hosted by Bruce and Sonny [email protected] Campbell on March 16th, 2018 in Sun City West, Arizona a western suburb of Phoenix. We will be getting information out to you well in advance of the reunion, but please mark your Matt B. England Vice-President calendars now and make your plans to be in Arizona on March 16th, 2018. [email protected] It was great to have twelve brothers and spouses/significant others join us for the first time! Joshua Haugo Treasurer We had six last minute cancellations because of unexpected developments - Wally Kolbe [email protected] (recovering from a stroke), Web Sandbulte, Jerry Tuttle, Peter Florance, Ken Porter and Chris MacKenzie Secretary Art Roy (last minute business/family developments) five of whom would have been [email protected] first time attendees. Don Good Alumni Relations [email protected] Tanner Jaeger Alumni Relations [email protected] Jakob Croghan Chapter President [email protected] Scott Beard Chapter Treasurer [email protected] We enjoyed a delicious lunch, had each brother introduce himself and his spouse/significant William Mengler Chapter Rep. other. We received a brief update on Wally Kolbe’s progress in his recovery from a stroke, [email protected] signed a number of “get well” cards for Wally Kolbe, which he received shortly after the event. Jeremy Davis Chapter Advisor After lunch the brothers heard an update on the need, justification and design of the new [email protected] chapter house as well as an update on the campaign to raise $2.9 million to finance the new house from Harold Zarr and Jeremy Davis. I believe that all of those attending fully understand the need and justification for the house. The Brothers in attendance expressed support and The newsletter is sent to all of the commitment to the campaign to build new house for our beloved chapter of Acacia Fraternity. alumni, pledges and actives of the ISU We believe that we were successful in gaining at least two six figure and a number of five figure Chapter of ACACIA Fraternity, and commitments from those in attendance for this worthy project. their parents.
This newsletter is sent at no cost to all of its recipients, although donations directed towards the cost of this publication will be accepted by the Board. Should you wish to make a contribution, please make your check payable to The ACACIANS, in any amount. The next newsletter is sent out on a quarterly basis, every February, All brothers with valid snail mail addresses will be receiving communications about the new May, August, and November. If you chapter house and the campaign in the next few weeks. The campaign committee is in the have any information you would like process of personally contacting all of our alumni brothers will be hearing from us in the next to share, please send it to Harold Zarr few weeks asking for your commitment to the campaign. We very much appreciate all of the at his e-mail address acacia_814@ support we have received to date and are confident that we will have a successful campaign! It hotmail.com. Take care, and best is essential that we have full participation and generous support from nearly all of our brothers wishes to all of the Brothers, Little if we are to make this project a reality! Over the past year, we been fully engaged in laying Sisters and friends of our Fraternity! out the rationale and need for a new chapter house, and we are hoping at all of our alumni Brothers will support this project, whether your commitment be large or small. Together, we can make this dream a reality! Published by the corporate Board of the Iowa State Chapter of ACACIA Fraternity Page 3 Jim Davis Receives Award of Merit A highlight of the reunion event was efforts of the campaign committee to the presentation of the Award of Merit build a new chapter house for the Iowa to Brother Jim Davis by Jeremy Davis, State Chapter, and his personal financial International President of the Fraternity. support of the chapter and this project for The Award of merit is the highest honor many years, was justifiably deserving of that Acacia can bestow upon a member this honor. Brother Davis has also been of the Fraternity. To be eligible, the an instrumental member of establishing Brother must have first received the Order and supporting the annual alumni reunion of Pythagoras, and have then gone on to held each spring in Arizona. Said Brother perform outstanding support on behalf of Jim Davis after being surprised with the their local chapter and the Fraternity as a announcement of his receiving the award, whole. “This award is very much appreciated and will be cherished.” Brother Davis, by virtue of the outstanding effort that he has put forth in leading the Establishing a Legacy for the Iowa State Chapter if you simply specify the Acacia Fraternity Foundation as the beneficiary, then all of those funds will go to the foundation, and not to any specific chapter or program of the foundation. The Acacia Fraternity Foundation Board of Directors can spend the funds as they deem appropriate. In both of these cases, the funds will not go to the Iowa State Chapter! If your intent is to bequeath the funds that are to be used solely for scholarships for the Iowa State Chapter of Acacia Fraternity (which is what both Sam Carstens and Edwin Drdla did), then it is critical that in your will, you state that the funds are to be deposited in the Iowa State Chapter account, in care of the Acacia Fraternity Foundation. As our alumni know, we are in the midst of a capital campaign to build In this manner, you can ensure that the funds are deposited solely a new chapter house for the Iowa State Chapter of Acacia. As we have for the benefit of the Iowa State Chapter, and that they cannot been visiting with our alumni, and number of them have expressed an be placed elsewhere. When Edwin Drdla made his bequest, the interest in bequeathing part of their estate for the benefit of the Iowa Iowa State alumni board established an account in his name and State Chapter. As you might expect, with any type of bequest, the then invested the funds through the Acacia Fraternity Foundation wording used in the document is especially critical! For those and used the proceeds of those funds to provide scholarships to of you who are considering this as an option as a part of your the members of the chapter. This fund has been in operation estate, this article is designed is provide you with some valuable for approximately ten years at this point, and has proved to be information that is important for you to consider when preparing an incredible resource for both the alumni board and the active your documents. chapter to attract outstanding men as Acacians. These funds have been used to reduce the cost of attending Iowa State through There have been two other alumni (Sam Carstens - #354 and the scholarships provided by these funds. Edwin Drdla - #377) who have made specific provisions in their estates for funds to go to the benefit of the Iowa State Chapter. If your intent to provide support directly for the Iowa State Having gone through this process in the past, the intent of this Chapter, then your bequeath should state that the funds are to be article is to provide you with some information that may be helpful given to the alumni board of the chapter, namely The Acacians, to you to ensure that your wishes are carried out as you intend. an Iowa Nonprofit Corporation, Corporation Number 97614. The alumni board can then invest the funds and use the To begin with, Acacia is really composed of three separate earnings to build and/or maintain the chapter house, improve the entities. One is the Fraternity itself, whose official name is property as needed, provide scholarships to the chapter members, Acacia Fraternity, Inc. The second entity is the Foundation, or any other purpose that is needed to support the chapter. This whose official name is the Acacia Fraternity Foundation, type of bequest provides the maximum amount of flexibility Inc. The third entity is the alumni board for the Iowa State for the alumni board to support the chapter, and there are no Chapter, whose official name is The Acacians. potential disputes as to where the funds are to be given. The If, in your will, you simply specify Acacia Fraternity as a board could (and most likely would) invest the funds so that the beneficiary, then the funds will go directly to the international earnings would be available to cover these types of expenses and office of the Fraternity, not to a specific chapter, and the hopefully, they would not need to use any of the principal that International Council of Acacia could then spend the funds in was invested. any manner that they deem appropriate. On the other hand, Page 4
Who you chose to leave a bequest to is of course, entirely up to It is equally critical that if you are planning to make a such a you. You may leave the funds to any of the entities that I have bequest, you should contact the alumni board and make your mentioned above or split it up between them in any manner you wishes known to them. This is not due to any need for the chose. You must decide. But whatever decision you make, alumni board to influence your decision, but simply to share to ensure that the funds actually go to where you intend with the board your intention so that the alumni board can be them to go, you must be very specific in your will. more effective in making plans for the future of the chapter. If My experience tells me that in the case of any ambiguity, the an alumnus has any further questions, they are encouraged to funds will go to either the Fraternity or the Foundation, and not contact Harold Zarr, alumni board President of the Acacians. to a specific chapter or program unless it is clearly specified in ([email protected]) your will. A Detailed Look at the Borrowing Costs of the New Chapter House To determine the percentage that would be allowable under contributed can be used for the tax-deductible portion of the new current Internal Revenue Service guidelines, the board engaged chapter house. the services of an attorney in Ames who has experience in this The table shown below has been prepared to provide you with the field. Our architect submitted the plan footage calculation for best estimates for the costs that will be incurred to build the new each individual room in the house. Our attorney reviewed these chapter house, and the amounts that are both tax-deductible and drawings and researched the relevant sections of the Internal non-tax-deductible. Revenue code and determined that 24.4025% of the new chapter house met the requirements for tax-deductibility. On the left-hand side of this table are the explanations and associated costs for the new chapter house. You will note that The board also asked the attorney to determine if the $1 million the alumni board either has or will be paying more than $44,000 loan to be taken out by the alumni board could be applied in of the total cost for the architectural fees for the project. The its entirety towards the non-tax-deductible portion of the chapter alumni board will also assume at least a $1,000,000 debt for the house. As “The Acacians” is a non-profit entity, any tax savings new chapter house. These actions on the part of the alumni board would have no value for us. Thus, if we could apply the entire will bring down the total amount that will need to raise from our debt against the non-tax-deductible costs for the new chapter alumni to $2,957,000. house, it would be advantageous for our alumni from a tax- deductibility standpoint. After reviewing the Internal Revenue code and applicable rulings, our attorney determined that we could apply this loan in its entirety towards the non-tax-deductible cost of the new chapter house. As a result of this opinion, 40% of total amount
So what happens if the alumni donate more than $1,171,000 At present, approximately $1,171,000 the total funds raised (see towards the tax-deductible portion of the new chapter house? the previous table) can be applied initially to the tax-deductible Going forward into the future, the alumni board can apply to the costs associated with building the new chapter house. Any funds Foundation to recover from these donations approximately 24.4% beyond that can be recovered in the future, as described earlier. of the costs to operate the chapter house (mortgage payments, This still means that we need to raise $1,851,000 in non-tax- utilities, taxes, etc.) from the account into which our alumni make deductible donations to make the chapter house a reality. This is their donations. based on the assumption that the board only borrows $1 million Page 5 for the new chapter house. Based on my discussion with the One is where the board borrows $1,000,000 and the second is officers at the bank in Ames, obtaining a loan for $1 million is not if the board borrows $1,500,000 (considered to the maximum even an issue for them. amount the board could borrow). I have prepared a mortgage payment schedule based on a range of A variety of different interest rates are also used, and are shown interest rates and the total amount borrowed. It is shown below. on the left-had side of the table. The table illustrates the cost based on two different scenarios.
When we first repurchased the existing chapter house in 2000, the that other fraternities cannot match, so we could likely easily percentage of our gross income that was paid was approximately justify and obtain a rent of this amount. So long as we do not 60%, so based on past experience; I know that we could service compromise the quality of the men we recruit, this would be a that level of debt. viable option for us to pursue. Increasing the semester rent (an idea originated by, and supported I hope that this analysis answers our alumni’s questions on this by the bank) is the downside of the situation. On the positive topic. If you need more information, please do not hesitate to side, we would have a brand new chapter house, with amenities contact Harold Zarr at your convenience.
myAcacia Website to go On-Line In late May, an innovative, efficiency-enabling tool that networks and individual member management to be greatly enhanced, and our membership will be available for active members and alumni. hopefully, build an even stronger link between our Fraternity and myAcacia is a chapter’s communication portal and a member’s our members. go-to place for Acacia resources. With drag-and-drop technology, you can customize your The myAcacia member portal is a part of the Fraternity’s move myAcacia Dashboard, putting front and center the tools you use to utilize a new member database - Compass by OmegaFi. This the most and the things that you want to see. You can make it your new database solution will enable overall fraternity operations own by choosing your news feeds, widgets for your dashboard, your own pictures under your profile and linking your Facebook account.
With myAcacia, all members (including Alumni!) will be able to: • Access and update your contact information • Search for and reconnect with brothers • Make a gift, pledge, and view your giving history with the Acacia Fraternity Foundation • Register for events • View announcements
Look for more information in the upcoming Triad magazine, check out www.acaciaorg for more information in late May, and watch for emails with instructions to claim your account in May! Page 6 How You Can Support the Project to Build a New Chapter House A group of dedicated alumni on our campaign committee have been contacting their Brothers in the house to raise awareness and gain financial support for the construction of a new chapter house. At this time, the total amount contributed and pledged for the new chapter house has exceeded $830,000 which means that we are off to an excellent start! Enclosed with this newsletter is pledge form, and we are asking you to seriously consider filling it out and mailing back to us so that we will know who is contributing, and how much each of our Brothers will contribute to support this project. The total amount that we need to raise is $2.9 million, as the board is going to assume a mortgage loan of $1 million. So one of the questions becomes, how can our alumni make donations to support this project that is vital to survival of our chapter? The first thing we have to recognize is that to make this project a reality, we will need both tax-deductible and non-tax-deductible donations. The reason for this is that due to the current IRS guidelines, only those parts of the house that can be clearly classified as “educational” in nature, can be supported with tax-deductible dollars. Thus, when we designed the house, we tried to strike a balance between the purely “educational” portions of the house, and those that clearly could not meet that classification. We believe that the final design essentially “checks all the boxes” in terms of the needs of today’s college students and the need to provide tax-deductible opportunities for our alumni.
A Simplified Overview of Donation Options In putting together this summary, I sat down with the alumni alumni board, they would not have to pay the capital gains tax on board’s accountant at his office in Des Moines. As we discussed the value of the stock as it was donated. the project, we identified three different options through which The alumni could also avoid a tax bill so long as they sold small alumni may support the new chapter house project. The portions of the stock that was donated over time such that the first option is one common to all such projects, tax deductible earnings were less than 35% of the total income the board would donations. These are simple in that the donor contributes funds normally earn in a given fiscal year. In this way, both parties to an entity (in our case, the Acacia Fraternity Foundation or the benefit from the donation and the project is funded with the non- ISU Foundation) at which the alumni board has set up an account tax-deductible dollars that are so desperately needed. Admittedly, into which donations are deposited so that the full amount of the the donor does forgo the tax-deduction that they might have if donation is can be applied against the income of the donor. they made the donation as a 100% deductible contribution, but The second option is a non-tax-deductible donation in which the for donors who are nearing a limit on what they can contribute donor simply writes out a check to The Acacians. These funds for a tax-deduction, this become a very viable option that saves are obviously not tax-deductible, but they are of great value to both parties money. If this option is one that interests you, please the alumni board as they can be used to cover the cost of the work with your own tax accountant or you may contact our tax construction of the chapter house for those area’s which are accountant who is Eric Wahlstrom (Denman & Company, LLP) deemed “non-educational”. These funds are essential to build at 515-453-1679. the chapter house. Up to $14,000 per person (or $28,000 for a It is now time to get down to the “nitty-gritty” of donations. I couple) may be donated per year without the need for the donor to will admit in advance that trying to put this information in a have to fill out a form for their tax returns reporting the donation. “readable format” is not the easiest thing in the world. In many Basically, any excess funds donated are applied against an cases, reader’s eyes tend to “glaze over” when dealing with individual’s lifetime donation limit of approximately $5.4 million. numbers, so please bear with us as we endeavor to explain the The third option is the donation of stock to the alumni board for differences in the giving methods. To do this, we are dividing this the project. This one is the most interesting and may be an option discussion up into four parts: that an individual in a high income tax bracket can partially save 1) non-tax-deductible donations, on their tax bill. For example, let’s assume that you own stock 2) tax-deductible donations, that has a current value of $100,000. Further, we will assume that 3) direct donations from retirement accounts, and the cost basis of the stock is $10,000. If the donor sold the stock 4) direct donations of stock investments. and reported the $90,000 gain, they would likely have a tax bill of $22,500 on the gain in the value of the stock when it was sold. If the individual donated the $100,000 worth of stock directly to the Page 7
1) Non-Tax-Deductible Donations 2) Tax-Deductible Donations a.k.a. writing a check out to “The Acacians” Tax-deductible donations can be handled in one of two ways. If The bottom line is simply this: to build the new chapter you are “computer-savvy” and like to handle your finances on-line, house, we will have to receive some non-tax-deductible you can make donations directly via the web to an account that donations. One goal is to raise a total of $1.85 million we have set up with the Acacia Fraternity Foundation. Funds in “hard” dollars (i.e., non-tax-deductible donations) in donated through the Acacia Fraternity Foundation are restricted order to build the new chapter house. With these dollars, to covering the costs to construct the “educational” portions of the we can make this project a reality. chapter house, plus other allowed fees. To make this donation, you We recognize that tax-deductibility is important for simply need to log on the acacia.org website and proceed as follows: some of our alumni, and while we are not able to 1. Visit the AFF donations webportal at http://www.acacia.org/donate/ finance this solely through tax-deductible donations, we encourage our alumni to consider making both a tax- 2. On this webpage, choose “Iowa State – New Chapter House deductible AND a non-tax-deductible gift toward ” from the drop-down menu located on the page and click ‘continue’ our new chapter house fund. 3. This will take you to the screen shown below: When choosing to make a non-tax-deductible donation, you simply write out a check in an amount of your choice. You can make these kinds of donations as either one-time donations or sixty monthly payments (a five- year pledge) if that works better for you. Some of our alumni are already making monthly payments, some are making annual payments, and some have made large, one-time payments. Whatever method that works best for you will work for us! 4. On this screen, simply fill out the information that is requested to set up a direct transfer of funds from your bank 1. Make your check payable to: account or from a credit/debit card to the Iowa State – The Acacians New Chapter House fund account under the AFF.
2. Just mail your check to: 5. As you move through the remaining screens, additional information will be requested and you can choose to make Harold D. Zarr Jr. one-time or recurring donations according to a schedule that Corporate Board President – The Acacians will work for you. 834 South East Michael Drive Ankeny, Iowa 50021-3671 6. At the end, review and then submit the instructions! If you would prefer to send in a check, no problem! Read about Direct Non-Tax-Deductible Donations of Just follow these two simple steps. Stock Investments on Page 10 1. Make your check payable to: Acacia Fraternity Foundation – Account #19.3
2. Just mail your check to: Darold Larson – Executive Director Acacia Fraternity Foundation 8777 Purdue Road, Suite 225 Indianapolis, Indiana 46268 Page 8
As a donor, you will receive a receipt from Darold Larson 3) Direct Donations from your IRA acknowledging your charitable donation for tax purposes. This The bottom line is simply this: to build the new chapter method also produces benefits for the chapter. The funds donated to house, we will have to receive some non-tax-deductible the AFF earn interest while they are “on deposit” at the Foundation, donations. One goal is to raise a total of $1.85 million and the low annual maintenance fee (3%) is covered in large part in “hard” dollars (i.e., non-tax-deductible donations) in by the earnings on the funds. Thus, we are able to maximize the order to build the new chapter house. With these dollars, benefits for Acacia as a whole by utilizing this donation program. we can make this project a reality. We recognize that tax-deductibility is important for Making Tax-Deductible Donations some of our alumni, and while we are not able to through the ISU Foundation finance this solely through tax-deductible donations, we Some of our alumni have told us that they would like to make tax- encourage our alumni to consider making both a tax- deductible donations through the ISU Foundation. Funds donated deductible AND a non-tax-deductible gift toward through the ISU Foundation are also restricted to covering the our new chapter house fund. costs to build the “educational” portions of the chapter house, plus other allowed fees. If this is your preference, no problem! When choosing to make a non-tax-deductible donation, you simply write out a check in an amount of your A number of years ago the board established the Acacia Fraternity choice. You can make these kinds of donations as either Fund Building and Renovation with the corresponding account one-time donations or sixty monthly payments (a five- number #2702338. When you write out your check, be certain year pledge) if that works better for you. Some of our to reference this name and account number on your check. If you alumni are already making monthly payments, some are would prefer to make deposits to this account due to a “matching making annual payments, and some have made large, program” where you work, or due to an existing agreement with one-time payments. Whatever method that works best the ISU Foundation, you may make your deposit your donation for you will work for us! directly to this account. If your employer has a “matching fund program” where you work, this is an excellent way A few basic rules apply: to “double up” the value of your donation to support the • You must be 70.5 years of age. construction of our new chapter house! Here are the steps you • You can donate a maximum of $100,000 in total per will need to follow when you donate funds to the ISU Foundation. person per year to charity. 1. Make your check payable to: • You must transfer the funds directly from the IRA to Acacia Fraternity Building and Renovation Fund – Account #2702338 the eligible charity. It cannot “pass through” the donor to the charity. 2. Just mail your check to: • You cannot donate the funds to a donor-advised fund Iowa State University Foundation 2505 University Boulevard or private foundation. P.O. Box 2230 Ames, Iowa 50010-2230 • It cannot be used for transfers from 401(k) accounts. • IRA sponsors don’t have to include IRA donations You will receive a letter from the ISU Foundation recognizing your on the 1099-R tax form, so you must keep your own charitable contribution for tax purposes. record when compiling your tax documents. (continued on next page) Page 9 So how do you make this type of gift to Acacia? It’s easy! 4) Direct Donations of Stock Investments Just follow this a simple four step process. Some of our alumni have stock investments that they have donated instead of contributing dollars. You can donate an entire 1. Contract the IRA administrator where your funds investment, or just a portion of it. The decision is up to you, and is are located and tell them you want to make a direct easy to accomplish. The steps in the process are as follows. transfer of funds to a charity. 1. Contact your stock broker and tell them you want to make a 2.Ask your administrator to make the check payable to: direct transfer of an investment to a charity. Acacia Fraternity Foundation – Account #19.3 2. Ask your administrator to transfer the investment to: 3. Give your administrator the AFF tax-identification Acacia Fraternity Foundation – Account #19.3 number: 35-1778332 3. Give your administrator the AFF tax-identification number: 35-1778332 4. Ask your administrator to mail the check to the following address: 4. The “receiving firm” where the stock is sent to is: Acacia Fraternity Foundation Charles Schwab & Company, Inc. 8777 Purdue Road, Suite 225 101 Montgomery Street Indianapolis, Indiana 46268 San Francisco, California 94104 Attn: Darold Larson Phone: (800) 536-4274
Additionally, while the donation itself is not tax- 5. DTC-eligible securities will be delivered to: deductible, it is also not a part of your adjusted gross DTC Clearing 0164, Code 40 income. This may well effectively reduce your taxable For deposit to Acacia Fraternity Foundation income and it may help you to lower or avoid the 3.8% Account 1018-3550 surtax on net investment income, payments for Medicare premiums, or possibly taxes on Social Security payments. Just as with a contribution from an IRA, you should always discuss As always, you should always discuss this type of transfer with your tax advisor to ensure that everything is done this type of transfer with your tax advisor to ensure that everything correctly. Paying attention to the details is important! is done correctly. Paying attention to the details is important! A That being said, a number of our alumni have already opted for this procedure to make their donations for the few of our alumni have donated stock investments to support the new chapter house fund, and it has worked smoothly new chapter house, and it has worked very smoothly, so it really is in all of the cases where it has been used, so it really is a very easy process. an easy process. If you are retired, with an IRA, this is an ideal method to support the tax deductible portion of your effort to build a new chapter house for the Iowa State chapter of Acacia! Page 10
Direct Non-Tax-Deductible Donations of Stock Investments A question was asked from an alumnus of the chapter who social club including charges, admissions, membership fees, dues, was interested in making a direct donation of an “appreciated assessments, investment income and capital gains on investments. stock” to the alumni board to be used for the new chapter house. On the 2015 Form 990 for the fiscal year ended 7/31/2016, The We were not certain how a gift such as this should be handled, Acacians had qualifying gross receipts of about $96,000 (gifts/ and more importantly what implications there would be for donations are not considered gross receipts for the 35% test). both the alumnus making the gift and for the alumni board. Therefore, all else being equal for the fiscal year ending 7/30/2017, Accordingly, we contacted our accountant who prepares our The Acacians’ tax-exempt status would be in jeopardy if it sold tax returns and asked him to research the topic and make any appreciated stock generating capital gain income in excess of recommendation that he felt would be appropriate. We have $51,000 (($96,000 / 65%) - $96,000). reproduced below the response that we received. It is critical to point out to all of our alumni, that you should always consult There is also a facts and circumstances test if a social club fails the your own tax accountant or attorney before making any non- 35% gross receipts test, but an organization should not rely on its tax-deductible gift to ensure that you act in accordance with any facts and circumstances if the gross receipts test can be passed with IRS regulation that may apply. some planning. For example, The Acacians could sell appreciated investments to generate enough capital gain income before the A non-deductible gift (cash or stock) by an alumnus to The fiscal year ending 7/31/2017 comes to an end while still passing Acacians is governed by the gift taxation regime of the Internal the 35% gross receipts test and hold off on selling other appreciated Revenue Code (IRC § 2501). Therefore, an alumnus is required to investments until after 7/31/2017. If for any reason, a social club file a gift tax return (Form 709) to the extent the value of a 2017 gift fails the 35% test and also fails the facts and circumstances test to The Acacians exceeds the annual gift tax exclusion of $14,000 (or and therefore loses its exempt status for a particular year, all of its $28,000 for a gift from the alumnus and spouse). A gift exceeding income, even that received from its membership, will be subject to these amounts consumes the donor’s lifetime gift tax exemption tax in that year. (2017 = $5.49 million) and is taxable to the donor to the extent the lifetime gift tax exemption is consumed. 1. What is the best way to proceed to give a donation in the case of an appreciate stock from the standpoint of the donor The Acacians step into the shoes of the donor upon the gift with (non-deductible donation)? The donor needs to be aware of the regard to the donor’s cost basis and holding period. Therefore, a potential gift tax return (Form 709) filing requirement and general donor’s contribution of appreciated stock valued at $100,000 with implications the gift could have on the donor’s estate tax planning. a $10,000 cost basis and holding period in excess of 1 year would The donor needs to consult with a tax professional and investment generate a $90,000 long-term capital gain for The Acacians if the advisor to assess their specific situation. appreciated stock was liquidated upon receipt. 2. Is there anything in particular that we as the receiving If The Acacians receive significant gifts of appreciated stock, the body need to do in terms of recording and supplying any organization’s tax-exempt status could be threatened. Social clubs information to the donor and ultimately to the IRS? In are allowed to receive up to 35% of their gross receipts, including addition to following the procedures The Acacians have set up investment income, from sources outside of their membership for the Foundation to receive tax-deductible contributions, the without losing their tax exempt status. Gross receipts for purposes organization should obtain documentation from the donor that of the 35% test are those receipts from the usual activities of a supports the donor’s cost basis and holding period. Page 11 History of Grandfather Clock Unearthed Our alumni will no doubt recall Illinois on November 14, 1924 at the age of 30. He was buried that a few years ago, thanks to in Otho, Iowa on November 18, 1924. We have not been able to the painstaking work of Dennis determine the cause of his death, so we do not know if it was due to McComber #556, the grandfather an illness or accident. clock was restored to full working Further research showed that an article was written about the clock condition. Brother McComber in the June, 1926 edition of THE RISING SUN, the newsletter of meticulously disassembled, cleaned the chapter at the time. The article that was written is as follows. and then reassembled the clock mechanism so that the clock was The Conrow Memorial Clock restored to full working condition By Bob Hienton #207 after many years of not functioning. “Dedicated to Albert Boone Conrow #176, Today, the clock once again chimes Acacian, by a Group of Friends and Brothers, that Time out the hour in the rich, warm Might never Dim the Memory of His Fine Character tone that many of us remember. and the Scholastic Honors the He Achieved.” Without the careful work of Brother The Conrow Memorial Clack is, at last, a reality, thanks to the McComber, this priceless piece of the history of our chapter, would remain silent to this day. untiring effort of Brother Benton M. Stahl #173, and the generosity At the time, we asked if any of the alumni remembered the story of of some of Conrow’s Brethern and some of his friends. The Active Albert Bone Conrow for whom the clock is dedicated. Thanks to Chapter would like to express their appreciation of this gift, and the diligent research work of Dave Fifield #671, we now have some will endeavor to impress on the new men, the ideals and high more answers to the question. Albert Boone Conrow was born principles for which Brother Conrow stood. in Philadelphia, Pennsylvania on July 30, 1894. It appears that The largest contributors of time and money was Mrs. Ida M. he attended Iowa State College (as it was known at the time) and became an agricultural engineer. He was initiated into membership Stahl of Chicago, and Mrs. Maude E. Nape, who was in a position in the Fraternity on May 30, 1921and his role number was 176. He to secure a discount on the clock. If it had not been for her, the married a young woman named Iris Naomi Bennett on June 25, donors would not have been able to get as fine a clock with the 1924 in Otho, Iowa in Webster County. From the records we were funds available. able to locate, Albert Conrow died just five months later in Elgin,
Active Chapter Celebrates Mom’s Weekend Acacia Takes 3rd Place in Varieties Mother’s Weekend was a great success this year at the Iowa State One of the things Chapter. On the weekend of February 24th through February our members look 26th, several mothers of active members came to Ames and forward to every participated in many different events. First, mothers and members fall is Varieties. If saw the Oscar-nominated film, Arrival, on Friday night. Brother you need a refresher Jonah Brown said, “It was the one of the best movies I have seen - Varieties is a in years.” short musical-like performance that is The next morning, mothers and members baked several desserts, put on by teams of two fraternities and one or two sororities, as such as lemon bars, chocolate cake cookies, and banana cream pies. well as any other Iowa State students that would like to participate. These desserts were donated to the Emergency Residence Project The reason so many people enjoy varieties is because it gives us of Story County, an organization which fights homelessness. an activity to participate in that doesn’t have the intensity of Yell They clothe, feed and house those who are homeless and present Like Hell (Homecoming) and Lip-Sync (Greek Week) since the opportunities to those who are homeless. This organization was placings from Varieties doesn’t affect the Homecoming or Greek hosting a bake sale in order to raise funds and public awareness Week competitions, as well as how it allows the Fraternities and about their organization. After the mother’s helpful contribution Sororities of Iowa State to really show off the vocal talent, as well to living out our motto, mothers and members attended a group their talent on the dance floor. lunch at Olde Main, a local favorite in Ames. This year, we teamed up with Tau Kappa Epsilon, Pi Beta Phi, After a group picture, mothers were given time to be with their and Alpha Omicron Pi and started rehearsals quickly after Yell sons, who they may not get to see as much as they wish. That Like Hell with the goal of toppling the dreaded Farmhouse. Along night, mothers attended the Varieties show finals, in which the with our Co-Chair, Jon Ahrens, we had good representation as Iowa State Chapter was fortunate enough to be participating five of our members joined our team, including: Grant Durbahn, in. Brother Jon Ahrens was quoted as saying, “[Brother] Trevor Tommy Pemrick, Trevor Budhram, Vance Lehman, and Matt Budhram delivered an excellent performance.” Many mothers Hart. The true dedication of our members shined this year, as expressed their satisfaction and happiness at the continued five participants from Acacia (including Jon) held a main role in success of the annual Mother’s Weekend. our performance, leading us to a third place finish! Page 12 Root Beer Floats Philanthropy As our semester was After Lip Sync was over, the week all came to a close with winding to an end, VESPERs, where the entire community comes together in we began to prepare CY Stephens auditorium where Teams and chapters received for our semiannual all of the awards they have earned both throughout the year for philanthropy, the chapters, and the team awards which were earned during ACACIA Root Beer Greek Week. Floats. Roshan Dias Abeygunawardena, Chapter Hosts Spring Formal on April 25, 2017 our newly elected This semester, the formal dance was a great success. The dance human service chair, did a quite a lot to inspire our brothers to and dinner occurred at the West Des Moines Marriott. Members go beyond our previous efforts. Several changes were proposed, and their dates arrived in the late afternoon, and put on their including increasing our advertising, making our presence more suits and dresses before the dinner. Dinner was served as dusk noticeable, and even things such as creating a wooden stand to fell, and consisted of a chicken breast served with broccoli, wild replace our traditional tent and table. With only so much time rice, and a lemon-cheese sauce. For the vegetarians among us, a in a day, we were not able to complete all the changes we believe stuffed Portobello mushroom was served with broccoli and wild could improve our event. However, thanks to the hard work of rice. For dessert, attendees had a choice between a cheesecake Ryan Zumbach, our philanthropy now has a new and improved and chocolate mousse cake. Many chose to share the desserts. flyer for advertising all across campus with an awesome new logo! To increase our presence on campus, we decided to create a mascot and thus Rootie the root beer float was born. Brothers Lauer, Lehman, and Zumbach all spent numerous hours making Rootie come to life. When April 13th and 14th finally arrived, our chapter was ready. Thanks to the time and efforts of countless brothers, our chapter raised over $600 for the Youth and Shelter Services (YSS) of Iowa! Our chapter however, was slightly discouraged that we were unable to raise more due to the chaotic spring weather that decided the 14th was a good day to make it rain. Our chapter was truly excited to be able to make this contribution to YSS, as they put on a number of great programs for youth right here in the Ames area! Acacia Leads Effort to Raise $377,000 during Greek Week (continued from page 1)
After the dinner, senior Brothers Wyatt Lauer, McDaniel Foley, Ryan Zumbach, Brendan Zimmerman, and Dillyn Mumme gave “awards” to all members. The dance began soon after, with a request from McDaniel Foley, the Prince classic “Purple Rain”. Other crowd favorites from the dance were “Promiscuous”, by Nelly Furtado, “Chasing Colors” by Marshmello and Ookay, and “Rock Your Body” by Justin Timberlake. Many members and dates expressed their satisfaction and happiness with the continued success of the Spring Formal.
...participants in Olympics included: Roshan Dias Abeygunawardena, Devin Shields, Vance Lehman, and Mac Foley(Bed Racer), Dillyn Mumme(Dizzy Dizzy Duck), Ryan Whitener and Brendan Zimmerman(LARP), and Brendan Zimmerman(Dingle Dangle Donut). We also had Jon Ahrens on Greek Week Crew, and Adi Navale on Greek Week Central as the Community Service Co-Chair. Adi led the Greek Community by organizing our annual Polar Bear Plunge and shattered the Co-Chair’s goal by raising over $377,000 for Special Olympics of Iowa, which is their largest single donation in the Iowa organization’s history, as well as making the Iowa State Greek Community a Championship Level Sponsor (the highest level) of the organization. Page 13 employees. Then, as executive director of the State Human Services Reorganization Commission, I led the development of a comprehensive state human services plan, encompassing the departments of Aging, Children and Youth, Correction, Education, Health, Human Resources, Income Maintenance, Labor, Mental Health, Mental Many of our alumni feel that their life stories are not that interesting, or Retardation, and Policy and Management. The plan improved that they have little to tell. That is decidedly not the case, as each one of coordination of services delivery, policy, budgeting, management and us has a unique life, and their story is one that deserves to be told. Here personnel procedures. Then I worked with the state legislature to are the life stories (to date) for two of our Brothers in our Fraternity. develop and pass implementing legislation. James R. Stewart, Ph. D. -#537 In 1981 I became the first executive director of the Connecticut United 1720 Chestnut Avenue, Suite 17, Long Beach, California 90813 Labor Center establishing a multi-purpose social agency serving the Cell: (213) 820-4345 Fax: 866-870-5959 labor movement of Connecticut. I hired and supervised a staff that Email: [email protected] provided counseling services, volunteer training, job placement for For some people, to say that they the handicapped, and coordination of labor and government training have led an interesting life is an programs. I performed research, prepared proposals and obtained understatement. Brother Stewart new funding of $300,000 to support ten professional and clerical staff is one of those rare individuals who during the first full year of operation. A pretty successful outcome in just seems to find a new experience my opinion. “falling into his lap” just when You are no longer in Connecticut. What happened next? I moved he is getting tired of his current back to Chicago and worked for Training Inc., designing and teaching one! Through a wide-ranging and an innovative curriculum in data processing and business skills for storied career, Jim has traveled and welfare recipients and other unemployed persons. I also trained experienced a tremendous amount students in resume writing and job interviewing, achieving an 85% in a wide range of fields. This is an successful placement rate. interesting life’s journey for one our alumni! Those are pretty good results. Where to next? From Chicago, Okay, so let’s start at the beginning. Tell us about your academic I moved north to live in Toronto, Ontario from 1983-1986. There background. When I started at Iowa State, my goal was to become I worked for a firm called Technology Transfer where we worked in a professor in physics. After my B.S. in 1959 (Iowa State), I was technical communications, developing proposals and writing computer thrilled to be admitted to Yale where I earned my M.S. in 1961 and operations and training manuals. Our clients included the Royal Bank my Ph.D. in 1965. While at Yale, I conducted nuclear physics research of Canada, the Ontario Housing Corporation, Manufacturers Hanover involving the photodisintegration of light nuclei, publishing five papers Trust and the Canadian Depository for Securities. I specialized in including the doctoral dissertation, Photodisintegration of He3. After stock transfers and money market instruments. When a large financial graduating from Yale in 1965, I spent two years in the U.S. Army Signal institution needed manuals for a national securities network computer Corps (ROTC obligation) conducting research in chemical physics, system, involving seven different computer programs, I created the involving dynamic nuclear polarization studies of fluorobenzene approach, work plan, manual design and supervised four writers to molecules, where I published four papers. In 1967 I returned to Yale deliver 2000 pages of manuals on time. and designed and taught courses in physics for engineering, physics and liberal arts majors, as well as for non-degree students, specialized in the I also worked for the Institute for Cultural Affairs at the same time development of innovative laboratory experiments. where I trained Native Canadians and others in organizational and leadership skills. I developed and taught a workshop facilitator training I noticed that you are no longer teaching physics. Why the change? course, including group planning skills, designed and facilitated To be honest, I got bored teaching it. There are only so many ways you rural development conferences and facilitated a strategy and training can say E=mc2. So, it was time for me to move on to other things. I conference involving 700 rural and urban development staff from 50 have always had a passion for community service. This passion led me nations. I developed a proposal, designed a study, and implemented back to my hometown of Chicago where I worked for the Institute training and wrote a report for a rural community needs assessment for of Cultural Affairs from 1970-1974. In this job I supervised the the Chippewas of the Rama Band. research, development and implementation of curriculum in the area of community and organization development. I also participated It looks like free time was not something that you had to worry in the design and facilitation of adult education and community about. I see that you are back in the States now. Are you still as planning programs across the U.S. and Canada. We concentrated on busy as you were in Canada? The short answer is yes. I have become the development and application of rigorous group planning to produce very passionate about solving environmental issues. I have worked as a local community change. consultant to a variety of businesses on matters dealing with the EPA, producing conference reports and publications, worked as President Following this, I moved back to Connecticut to work for the State of the Living Earth Institute on environmental technology, organized government, where I designed, wrote and implemented the planning Earth Day activities to promote a sustainable lifestyle and co-founded portion of the state human services program, including policy analysis, the Southern California Council on Environment and Development. needs assessment, resource identification, program evaluation and This Council focused on bringing together representatives of public participation. I organized and facilitated an interagency task government, business, academia, environmental and community force including social service agencies, colleges and universities across groups to design plans for a sustainable Los Angeles. the state to develop a new training program for state human services Page 14 I even found time to get back into teaching as I taught for about ten graduate work in Latin American history at Iowa State and later years as an adjunct professor at the University of the West where I journeyed to Colombia, South America where I lived and taught taught introductory physical science and biology courses to students university-level EFL (English as a Foreign Language) for a number of primarily from Taiwan with English as their second language. I enjoyed years. My initial aim was to learn Spanish well—a goal I eventually teaching practical application of scientific concepts to everyday life. achieved: I am a fluent Spanish speaker. But besides this, I fell in I also required them to use an Excel spreadsheet to apply scientific love with the Colombia—its rugged, tropical landscape, mountain- methods to solve a personal problem, many of the students reported side coffee farms, endearing people, and deeply rooted culture. their life was transformed. At the time my sojourn was a daring adventure. But it changed and Most recently I have become very involved in the development of enriched my life. seaweed forests to reverse the problems of ocean acidity and dead zones Was this how you envisioned your career path would go when you while also becoming a prime source of food, energy and biodiversity in went to Iowa State? Career path? If I had a career path, its direction coastal regions around the world. Lots of information about what we was deeper. Rather than track to a higher level, I chose an inward are trying to do can be found at OceanForesters.org. course. Believing that community college students deserved a liberal arts education, I concentrated on ways to deepen and improve as a How would you describe this current position that you hold? It is college composition teacher. To this end, throughout my long career simply the opportunity of a lifetime! It is amazing to have chance to I assigned and encouraged students to read thoughtful, engaging essays work with scientists around the world to produce biofuel with a positive and literary works on a wide range of topics. The readings often sparked environmental impact. Seaweed is good food and breeding grounds for lively class discussions. Creating and employing dozens of different fish. If we are successful, we can eliminate fishery collapses around the writing assignments, I worked hard honing and polishing my courses world. Through the use of photosynthesis, these seaweed farms can be as well. Because I found my work appealing, I was never bored; I never used to reduce the amount of CO2 and return our climate to a more burnt out. Quite evident in the classroom, my interest and excitement normal condition. Seaweed also reduces the acidic ocean problems that with my work grew with each passing year. are killing corals and shellfish. So, I take it you are permanently back in the United States now. There are some seaweed farms that are now producing food and What are you doing now? Well, my first state-side job after college other products (such agar that is used in ice cream to keep it “firm”). was that of an English instructor at Scott Community College in Currently, it is expensive to harvest, but the U.S. Department of Bettendorf, Iowa It was my first formal academic position in the Energy has requested proposals to improve harvesting methods to make United States. I retired two years ago. I teach an online Latin seaweed biofuels competitive with fossil fuels. Our team just submitted American History course part time. But my main duties are at home: five innovative proposals, which we hope will be funded this fall. Besides house-husband duties, I enjoy gardening and ongoing home How about your family? I married Gayle Sawyer, a Yale grad student repair and small remodeling projects. I also spend time with my three in education in 1966, and we divorced 1980. Later, when working in grandchildren—a little one in Des Moines and two teenagers in Cucuta, Canada I married Heather Sutherland in 1985, and we divorced in Colombia. Besides this I continue to do historical research. 1992. I don’t have any children. My mother is still alive and doing well I take it that your “retirement” is obviously not full-time! Do you at the age of 102! I hope that I can be as clear of mind and active as she teach any topics besides English at SCC? I presently teach an online is at that age! history course: Cultural Studies 150—Latin American History and Any hobbies/interests that you are able to purse in your “free Culture. Though I prefer teaching face-to-face, I have gained much time”? I’ve studied Buddhism and practiced meditation since 2000 teaching this class. A three-credit college course, CLS 150 explores and I’ve even gone to China a couple of times to meet Buddhist masters. the history of Latin America from the time of “contact”—the first encounter with Europeans—to the present. Students find it astounding What is your favorite memory of Acacia? I was thrilled to promote that when the original thirteen colonies declared their independence in the admitting Hiko, the first Asian to join Acacia. Hiko was and is, 1776, the Spanish and Portuguese had already been in the Americas for an outstanding man and I did not want Acacia to discriminate on the almost 300 years. Though CLS 150 is a history course, I take pleasure basis of race. He deserved to become a member of the fraternity and I helping students to write clearly and with more impact. Lived well, life was proud to be able to support him into Brotherhood in the chapter. should be engaging. To have impact, writing must be engaging, too. Craig R. Klein - #727 If you would, share with us information about your family. I have 3024 Oak Street Court Bettendorf, Iowa 52722-4526 deep roots in Colombia: my two older children—Adriana and Craig Craig Klein was a pledge of the chapter in 1967, and graduated with Jr.—were born and raised there. Adriana lives in Cucuta, Colombia, a degree in history in 1971. A few years later, he attended graduated with her surgeon husband Igor and two children—Timmy and Isabella. school at Iowa State and earned a Following their father’s path, both plan to study medicine. For her Master of Arts in English in 1987. part Adriana teaches English in the SENA, Colombia’s official adult In between, he led an interesting and vocational program. varied life which deserves telling. A Spanish teacher in a private academy, Craig, Jr. lives in Des Moines Craig currently lives in Bettendorf, with his wife Beatriz and their four-year-old son Marcelan. A native Iowa, and here, is his story. of France and PhD in organic chemistry, Beatriz works for Kemin Craig, if you would, please share Industries, an international food company specializing in organic with us what you did after you additives. My grandson Marcelan is a high-achieving pre-schooler. graduated from Iowa State in 1971. Between late 1971 and 1984, I did Page 15 Do you have any final thoughts that you would like to share? Yes. About my own family: My wife Maria also grew up in Colombia and One of the things I would to do is to get in contact with my pledge later worked in a Venezuelan accounting firm. A US citizen, she arrived brothers and other members who were in the house at the same time as in the US in 1995 and we married the same year. Maria teaches Spanish I was in the late 1960’s. If they would like to get in touch with me, my at Sudlow Intermediate School in Davenport. In September 2000 e-mail address is [email protected] and I love to hear from them. our daughter Melanie was born. Presently a sophomore at Bettendorf High School, Melanie is an accomplished pianist and band member. Adept with the clarinet, she is also a member of the Quad Cities Youth Philharmonic orchestra. Next week Melanie will be inducted In Memoriam into National Honor Society. At 68 years old, I have much to be Alan D. Gilliland - #669 thankful for. Alan D. Gilliland Class of 1964 who What about any hobbies or other activities besides work and your was originally from Rock Rapids IA family? I am an avid reader. I try to stay up to date in Latin American died 1 April 2013 in Forest Hills, history. But I also read for pleasure. Last year my favorite book was The NY. Alan was a VEISHA scholar Mapmaker’s Wife—a work combining romance with a vivid description and received his EE degree from ISU of a daring eighteenth-century French scientific expedition to Ecuador. in 1967 with honors; was a member I am also quite a gardener. (My wife says I should have bought a farm of Tau Beta Pi and Cardinal Key rather than a city lot.) This year I am focusing on asparagus, rhubarb, among other honors. He was co- dwarf fruit trees, and raspberries. I am also taking piano lessons. chair of VEISHA in 1966-67. Even though my Carnegie Hall debut date is still distant (Ha Ha), He later went on receive his law degree from Harvard and practiced I enjoy practicing and playing. I am presently learning the La La Land law in Minnesota and then New York, where he lived most of the theme song. past 40+ years. He was a board member of the West Side Tennis Do you have any favorite memories of your time in Acacia? I still Club in Forest Hills, and especially enjoyed playing tennis and remember Larry Newby’s recruitment visit to my home near Bradford squash. Alan is survived by his wife Evelyn and children Thomas (north of Iowa Falls). Polite and persuasive, Larry was a key factor in and Katie. my decision to join Acacia. I also remember getting to know everyone during early fall 1967. Growing up with five sisters back home, I never had a brother. So suddenly surrounded by welcoming brothers had quite Edward B. Vuper Jr. - #827 an emotional impact. I found their warmth and sincerity encouraging. I knew I had found a college home. Edward Vuper, 62, passed away May 1, 2017 at Iowa Methodist Medical Center. Looking back, I recall making friends with, rooming with, walking to class with, and learning much from my newfound brothers. With slide Edward was born July 11, 1954 in Des rule holsters at their side, many were prospective engineers or industrial Moines to Edward and Patricia (Pomeroy) specialists. Others were business or veterinary majors. Personality- Vuper, Sr. He graduated from Dowling wise, they differed considerably. But whether socially adept or quietly High School in 1972 and attended Iowa reserved, their differences appealed to me. State University where he was a member What else? I recall the formal evening dinners; I remember visiting of Acacia Fraternity. Edward was a truck with our quite worldly, sophisticated house mother whose name now driver for Ruan Transportation. He was escapes me and striving with the others to keep our moody cook Mel a member of Christ the King Catholic happy. I also remember dead-of-winter nights in the icy open-air dorm; Church. Growing up, he loved playing Friday pledge crew all-nighters; carefully lifting and carrying sofa- hockey. Edward was an avid fisherman, he bound actives for below zero snoozes on the porch; and the hilarious enjoyed watching his brother Jeff bowl and he loved spending time after dinner song “Alpha Gamma Rho keep your pledges off the porch.” with his family and friends, especially his grandkids. I also remember our beloved annexes to the east—Michaels, Clemens, Edward is survived by his wife, Renee; children, Andrea (Shawn) and The Corner. There pledges experienced Acacia’s other side; they Boots, Shawna (Matt) Sample, Rachelle (Jermale) Clark, Anthony learned a different version of Acacia’s past—one that was lived rather (Tanja) James and Rebekah (Arturo) Ordaz; 11 grandchildren; than written down. Though at times raucous and hilarious, it was siblings, Michael (Audrey) Vuper, Sharon (Philip) Larson and always a deeper, more colorful story. Conversing with and hearing the Jeffrey Vuper; uncle, Robert Pomeroy; and a host of nieces, tales of older members was a growing up experience. A shy farm boy nephews, extended family and friends. He was preceded in death then, I have never forgotten the kindness, advice, guidance, and counsel by his parents; sister, Kathryn Vuper; and his uncle, James Pomeroy. of older fraternity members. I loved them then and still think about them. I wonder where they are today. How would you say that Acacia has affected your professional and personal life? In August 1967, we pledges still had a lot of growing up to do. They say that families instill values and shape the character of their members. Far from our homes, Acacia was our new family. We were very lucky: We found a good college home with solid and sure values. A warm and caring family, Acacia shaped me and helped me prepare for college and a lifetime of service. For this I am grateful. Page 16
Alumni Support Scholarship and Chapter House Funds
The financial contributions of our alumni are absolutely vital to long-term success of the chapter and the viability of our scholarship program. Without the support of our alumni, we simply could not provide the scholarships and other financial support needed to keep the chapter operating at the level of success that we are currently enjoying. Our emphasis on academic performance and high moral character of the members that we recruit has never wavered, and has lead to the building of a chapter that is well respected within the Iowa State Greek Community. But this alone is not the key to our success. The generosity of our alumni in being willing to financially support the scholarship and house renewal funds are equally critical to our success. Without the hard work of the chapter members, and the active support of our alumni, our success simply would not have been possible. We recognize all of our alumni who have so generously contributed to the financial well- being of the chapter, and we hope that as you examine the record of success of the chapter in the chart shown below, you will see that your investment has been well placed. We sincerely hope and respectfully ask you to continue your financial support of the men of the Iowa State Chapter of Acacia.
Iowa State Chapter Scholarship Fund $1,900 Contributed in 2017 by Iowa State Acacians
Chapter Partner ($ 1,000 - $ Bronze Partner ($ 100 - $ 499) 2,499) Lynn R. Pendry - #469 ABCDEFGHIJKLMNOPQRSTUVWXYZ William G. Pearcy - #420 Richard W. Taylor - #506 David M. Strom - #693 Silver Partner ($ 500 - $ 749) Robert K. Borcherding - #978
Other categories for contributions Refounding Father ($ 10,000 or more) Gold Partner ($ 750 - $ 999) Board of Directors Club ($ 5,000 - $ 9,999) Spirit Partner ($ 1 - $ 99) Pythagorean Partner ($ 2,500 - $ 4,999)
The table that is shown lists those Brothers and friends who have made tax-deductible contributions to the chapter scholarship fund in 2014. Please accept our grateful thanks for your generosity! Your contributions provide vital support the academic efforts of your Brothers in our Chapter!