Civic Intelligence

Delta Sigma Phi Fraternity Inc Theta Chi Chapter

990 • Fiscal year 2024 • EIN 20-0992336

Jul 01, 2023 to Jun 30, 2024 • Filed on Nov 07, 2024

Organization ProfileWWW.DELTASIG.ORG
247 Superior AveDecatur, GA 30030

(770) 365-3363

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

54th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2024 filings • 501(c)7 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

54th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2024 filings • 501(c)7 • <$500k nonprofits • Source year 2024

Net Margin

46th percentile

1.4%

Higher net margin than 46% of similar nonprofits.

2024 filings • 501(c)7 • <$500k nonprofits • Source year 2024

Top Officer Pay

94th percentile

$0

Higher top officer pay than 94% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2024 filings • 501(c)7 • <$500k nonprofits • Source year 2024

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2024

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2024

Balance Sheet
Liabilities / Assets54th percentile

Assets

$15,001

No earlier filing loaded for comparison.

Net Assets

$15,001

No earlier filing loaded for comparison.

Liabilities

$0

No earlier filing loaded for comparison.

Revenue And Expenses
Liabilities / Revenue54th percentileNet Margin46th percentile

Revenue

$403,274

No earlier filing loaded for comparison.

Expenses

$397,763

No earlier filing loaded for comparison.

Net Income

$5,511

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset GrowthScore unavailable

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$40K$30K$20K$10K$0Assets 2024: $15,001Liabilities 2024: $0Net Assets 2024: $15,0012024Assets 2025: $33,498Liabilities 2025: $0Net Assets 2025: $33,4982025

Highlighted filing

2024

Assets$15,001
Liabilities$0
Net Assets$15,001
Open 2024 Filing

Operations Trend

Revenue GrowthScore unavailable

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$600K$400K$200K$0Revenue 2024: $403,274Expenses 2024: $397,763Net Income 2024: $5,5112024Revenue 2025: $427,823Expenses 2025: $409,326Net Income 2025: $18,4972025

Highlighted filing

2024

Revenue$403,274
Expenses$397,763
Net Income$5,511
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Nov 7, 2024
Return Version
2023v5.1
Gross Receipts
$403,274
Mission and Program Overview

Mission

To promote educational and charitable purposes by providing scholarships, student aid, and assistance to needy and deserving students, by the development of educational work in the chapters of delta sigma phi fraternity, and to provide college student housing to members.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$9,490$15,001▲ $5,511
Rtn Earn Endowment Incm Other Fnds$9,490$15,001▲ $5,511
Total Assets$9,490$15,001▲ $5,511
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$9,490$15,001▲ $5,511
Total Liabilities and Net Assets / Fund Balance$9,490$15,001▲ $5,511
Compensation and Service Providers
Top Officer Pay94th percentile

Board Members and Trustees

NameTitle
James MargiottaRush Chair
Chase ConnorSocial Chair
Clay CosgrovePresident
Grayson ByrdVice President
J J SmithHouse Manager
Leo TarpeyNew Member Educator
Brian MichaelsSecretary
Collin SherrerSergeant at Arms
Brian BromleyTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$403,274
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$5,511
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$78,114
Other Expenses$42,104
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Benefits to Members$277,545--$277,545
Grants to Domestic Orgs$78,114--$78,114
Occupancy$18,373--$18,373
Other Expenses$3,444--$3,444
Total Functional Expenses$397,763$0$0$397,763
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Delta Sigma Phi FraternityIndianapolis, IN501c3National Support$75,624
Uga Greek IfcAthens, GA501c3Local Support$2,490
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990 governing body review Part VI line 11

“Once the form 990 is prepared by an independent enrolled agent, the forms including all supplemental schedules and statements are reviewed by the board of directors. Upon apporval, the forms are signed and filed appropriately.”

Governing documents etc available to public Part VI line 19

“The organization makes its governing documents and financial statements available upon request with reasonable cause.”

Filing and Contact Details

Filer

Filer Name
Delta Sigma Phi Fraternity Inc Theta Chi Chapter
EIN
20-0992336
Address
247 SUPERIOR AVE, DECATUR, GA 30030

Signing Officer

Name
Clay Cosgrove
Title
President
Phone
7703653363
Signed
2024-11-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Clay Cosgrove
Formed
2002
Legal Domicile
Ga
Voting Board Members
9
Independent Board Members
9
Employees
0
Volunteers
145

Preparer

Firm
Positive Rate Tax Advisors
Address
3340 Peachtree Rd Suite 1800, Atlanta, GA 30326
Preparer
Patricia S Coyle
Phone
7707579883
Supplemental Narrative

Additional Explanations

Balance Sheet Part X

“Part x line 2 column a $5,000 was the beginning balance of the emergency fund. This amount was not reported on the 2021 990 tax return as the ending balance”

General explanation attachment

“Attached is a pdf showing that our submission of form 1024 was accepted through pay.gov”

Raw XML Appendix324 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/Form990PartVIISectionAGrp/TitleTxt4RUSH CHAIR
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ONCE THE FORM 990 IS PREPARED BY AN INDEPENDENT ENROLLED AGENT, THE FORMS INCLUDING ALL SUPPLEMENTAL SCHEDULES AND STATEMENTS ARE REVIEWED BY THE BOARD OF DIRECTORS. UPON APPORVAL, THE FORMS ARE SIGNED AND FILED APPROPRIATELY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST WITH REASONABLE CAUSE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2PART X LINE 2 COLUMN A $5,000 WAS THE BEGINNING BALANCE OF THE EMERGENCY FUND. THIS AMOUNT WAS NOT REPORTED ON THE 2021 990 TAX RETURN AS THE ENDING BALANCE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ATTACHED IS A PDF SHOWING THAT OUR SUBMISSION OF FORM 1024 WAS ACCEPTED THROUGH PAY.GOV
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Balance Sheet Part X
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3General explanation attachment
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ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0862082804
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Positive Rate Tax Advisors
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt03340 Peachtree Rd Suite 1800
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Atlanta
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0GA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd030326
ReturnHeader/PreparerPersonGrp/PhoneNum07707579883
ReturnHeader/PreparerPersonGrp/PreparationDt02024-11-07
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Patricia S Coyle
ReturnHeader/ReturnTs02024-11-07T10:28:25-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-07-01
ReturnHeader/TaxPeriodEndDt02024-06-30
ReturnHeader/TaxYr02023

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$15,001
Liabilities
$0
Net assets
$15,001
Revenue
$403,274
Expenses
$397,763
Net income
$5,511
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.33$0.00$0.33$4.28$4.09$0.18
2024Detailed filing. Detailed filing data is available for this year.$0.15$0.00$0.15$4.03$3.98$0.06