Civic Intelligence

Phi Delta Theta Company

990EZ • Fiscal year 2022 • EIN 23-7395446

Sep 01, 2021 to Aug 31, 2022 • Filed on Jul 27, 2023

Organization Profile
2200 North Parkway DrColumbus, OH 43223-3176

(614) 488-7839

Siviq Scores

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

Liabilities / Assets

87th percentile

0.35x

Higher debt load relative to assets than 87% of similar nonprofits.

2022 filings • 501(c)7 • <$500k nonprofits • Source year 2022

Liabilities / Revenue

97th percentile

1.81x

Higher debt load relative to revenue than 97% of similar nonprofits.

2022 filings • 501(c)7 • <$500k nonprofits • Source year 2022

Net Margin

2nd percentile

-195%

Higher net margin than 2% of similar nonprofits.

2022 filings • 501(c)7 • <$500k nonprofits • Source year 2022

Top Officer Pay

93rd percentile

$0

Higher top officer pay than 93% of similar nonprofits.

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

2022 filings • 501(c)7 • <$500k nonprofits • Source year 2022

Asset Growth

38th percentile

-3.0%

Faster asset growth than 38% of similar nonprofits.

2022 filings • 501(c)7 • <$500k nonprofits • Annualized from 2021 to 2022

Revenue Growth

76th percentile

47%

Faster revenue growth than 76% of similar nonprofits.

2022 filings • 501(c)7 • <$500k nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets87th percentile

Assets

Down

$271,228

Down $8,452 (-3.0%) from 2021

Net Assets

Up

$176,084

Up $72,176 (+69%) from 2021

Liabilities

Down

$95,144

Down $80,628 (-46%) from 2021

Revenue And Expenses
Liabilities / Revenue97th percentileNet Margin2nd percentile

Revenue

Up

$52,660

Up $16,865 (+47%) from 2021

Expenses

Up

$155,535

Up $95,207 (+158%) from 2021

Net Income

Down

-$102,875

Down $78,342 (-319%) from 2021

Historical Trend

Balance Sheet Trend

Asset Growth38th percentile

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

$400K$300K$200K$100K$0Assets 2012: $190,896Liabilities 2012: $106,577Net Assets 2012: $84,3192012Assets 2013: $196,787Liabilities 2013: $104,449Net Assets 2013: $92,3382013Assets 2014: $185,052Liabilities 2014: $97,870Net Assets 2014: $87,1822014Assets 2015: $191,646Liabilities 2015: $93,129Net Assets 2015: $98,5172015Assets 2016: $304,710Liabilities 2016: $228,229Net Assets 2016: $76,4812016Assets 2017: $336,760Liabilities 2017: $216,471Net Assets 2017: $120,2892017Assets 2018: $315,838Liabilities 2018: $203,089Net Assets 2018: $112,7492018Assets 2019: $333,453Liabilities 2019: $200,463Net Assets 2019: $132,9902019Assets 2020: $329,904Liabilities 2020: $201,463Net Assets 2020: $128,4412020Assets 2021: $279,680Liabilities 2021: $175,772Net Assets 2021: $103,9082021Assets 2022: $271,228Liabilities 2022: $95,144Net Assets 2022: $176,0842022Assets 2024: $360,378Liabilities 2024: $0Net Assets 2024: $360,3782024

Highlighted filing

2022

Assets$271,228
Liabilities$95,144
Net Assets$176,084
Open 2022 Filing

Operations Trend

Revenue Growth76th percentile

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

$200K$100K$0-$100K-$200KRevenue 2012: $75,005Expenses 2012: $57,591Net Income 2012: $17,4142012Revenue 2013: $78,002Expenses 2013: $69,983Net Income 2013: $8,0192013Revenue 2014: $80,002Expenses 2014: $86,459Net Income 2014: -$6,4572014Revenue 2015: $84,002Expenses 2015: $72,667Net Income 2015: $11,3352015Revenue 2016: $101,003Expenses 2016: $123,039Net Income 2016: -$22,0362016Revenue 2017: $127,267Expenses 2017: $83,459Net Income 2017: $43,8082017Revenue 2018: $121,253Expenses 2018: $128,793Net Income 2018: -$7,5402018Revenue 2019: $134,508Expenses 2019: $142,343Net Income 2019: -$7,8352019Revenue 2020: $86,981Expenses 2020: $91,530Net Income 2020: -$4,5492020Revenue 2021: $35,795Expenses 2021: $60,328Net Income 2021: -$24,5332021Revenue 2022: $52,660Expenses 2022: $155,535Net Income 2022: -$102,8752022Revenue 2024: $180,527Expenses 2024: $84,562Net Income 2024: $95,9652024

Highlighted filing

2022

Revenue$52,660
Expenses$155,535
Net Income-$102,875
Open 2022 Filing
Jump To
Filing Snapshot
Filing Period
Sep 1, 2021 to Aug 31, 2022
Signed
Jul 27, 2023
Return Version
2022v5.0
Gross Receipts
$52,660
Mission and Program Overview

Mission

Maintaining a fraternity house

Program Services

DescriptionGrantsExpenses
MAINTAINING A FRATERNITY HOUSE FOR AN ACTIVE CHAPTER OF OHIO STATE UNIVERSITY$52,660$147,966
Compensation and Service Providers
Top Officer Pay93rd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
SCOTT ARMSTRONGPresident-Part Time-$0--
RICHARD JAMESTreasurer-Part TimePT$0--
Filing and Contact Details

Filer

Filer Name
Phi Delta Theta Company
EIN
23-7395446
Address
2200 NORTH PARKWAY DR, Columbus, OH 43223-3176

Signing Officer

Name
richard F James
Title
treasurer
Phone
6144887839
Signed
2023-07-27
Discuss with paid preparer
Yes

Preparer

Firm
Robert W Lee & Associatesinc
Address
4499 Bobwhite Trace, Powell, OH 43065
Preparer
Robert W Lee
Phone
6144870040
Supplemental Narrative

Additional Explanations

Description of other expenses Part I line 16

“Description AmountDepreciation from 4562 7,559”

Description of total liabilities Part II line 26

“Category Beginning of Year End of YearLOANS 0 95,144”

Raw XML Appendix107 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.

Path#Value
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0RICHARD JAMES
IRS990EZ/BooksInCareOfDetail/PhoneNum06144887839
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt02200 NORTH PARKWAY DR
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Columbus
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0OH
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd0432233176
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt049954
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt027088
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-102875
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt04894
IRS990EZ/FiledScheduleAInd0false
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0278959
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0271228
IRS990EZ/GrossReceiptsAmt052660
IRS990EZ/GrossReceiptsForPublicUseAmt00
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InitialReturnInd0X
IRS990EZ/InitiationFeesAndCapContriAmt00
IRS990EZ/LandAndBuildingsGrp/BOYAmt0229005
IRS990EZ/LandAndBuildingsGrp/EOYAmt0244140
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0278959
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0176084
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0278959
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0176084
IRS990EZ/OccupancyRentUtltsAndMaintAmt0143082
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt01.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt15.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0SCOTT ARMSTRONG
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1RICHARD JAMES
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT-PART TIME
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1TREASURER-PART TIME
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt00
IRS990EZ/OtherAssetsTotalDetail/EOYAmt00
IRS990EZ/OtherExpensesTotalAmt07559
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0MAINTAINING A FRATERNITY HOUSE
IRS990EZ/ProgramServiceRevenueAmt052660
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0MAINTAINING A FRATERNITY HOUSE FOR AN ACTIVE CHAPTER OF OHIO STATE UNIVERSITY
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt052660
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt0147966
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0OH
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt095144
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt0155535
IRS990EZ/TotalProgramServiceExpensesAmt0147966
IRS990EZ/TotalRevenueAmt052660
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Description AmountDepreciation from 4562 7,559
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Category Beginning of Year End of YearLOANS 0 95,144
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Description of other expenses Part I line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Description of total liabilities Part II line 26
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL2
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/OOBSecurityVerificationCd000
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd00
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0richard F James
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0treasurer
ReturnHeader/BusinessOfficerGrp/PhoneNum06144887839
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-07-27
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PHI DELTA THETA COMPANY
ReturnHeader/Filer/BusinessNameControlTxt0PHID
ReturnHeader/Filer/EIN0237395446
ReturnHeader/Filer/USAddress/AddressLine1Txt02200 NORTH PARKWAY DR
ReturnHeader/Filer/USAddress/CityNm0Columbus
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OH
ReturnHeader/Filer/USAddress/ZIPCd0432233176
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0ROBERT W LEE & ASSOCIATESINC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt04499 Bobwhite Trace
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Powell
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd043065
ReturnHeader/PreparerPersonGrp/PhoneNum06144870040
ReturnHeader/PreparerPersonGrp/PreparationDt02023-07-27
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Robert W Lee
ReturnHeader/ReturnTs02023-07-27T14:44:44-04:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0richard
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0James
ReturnHeader/TaxPeriodBeginDt02021-09-01
ReturnHeader/TaxPeriodEndDt02022-08-31
ReturnHeader/TaxYr02022

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2022 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$271,228
Liabilities
$95,144
Net assets
$176,084
Revenue
$52,660
Expenses
$155,535
Net income
-$102,875
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.60$0.00$3.60$1.81$0.85$0.96
2022Detailed filing. Detailed filing data is available for this year.$2.71$0.95$1.76$0.53$1.56$1.03
2021Detailed filing. Detailed filing data is available for this year.$2.80$1.76$1.04$0.36$0.60$0.25
2020Detailed filing. Detailed filing data is available for this year.$3.30$2.01$1.28$0.87$0.92$0.05
2019Detailed filing. Detailed filing data is available for this year.$3.33$2.00$1.33$1.35$1.42$0.08
2018Detailed filing. Detailed filing data is available for this year.$3.16$2.03$1.13$1.21$1.29$0.08
2017Detailed filing. Detailed filing data is available for this year.$3.37$2.16$1.20$1.27$0.83$0.44
2016Detailed filing. Detailed filing data is available for this year.$3.05$2.28$0.76$1.01$1.23$0.22
2015Detailed filing. Detailed filing data is available for this year.$1.92$0.93$0.99$0.84$0.73$0.11
2014Detailed filing. Detailed filing data is available for this year.$1.85$0.98$0.87$0.80$0.86$0.06
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.97$1.04$0.92$0.78$0.70$0.08
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.91$1.07$0.84$0.75$0.58$0.17