Civic Intelligence

Theta Delta Chi

990 • Fiscal year 2014 • EIN 25-6086758

Aug 01, 2013 to Jul 31, 2014 • Filed on Dec 02, 2014

305 East Prospect Street16801

(814) 237-4402

Siviq Scores

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

Liabilities / Assets

97th percentile

1.42x

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

2014 filings • 501(c)7 • <$500k nonprofits • Source year 2014

Liabilities / Revenue

76th percentile

0.13x

Higher debt load relative to revenue than 76% of similar nonprofits.

2014 filings • 501(c)7 • <$500k nonprofits • Source year 2014

Net Margin

20th percentile

-9.1%

Higher net margin than 20% of similar nonprofits.

2014 filings • 501(c)7 • <$500k nonprofits • Source year 2014

Top Officer Pay

91st percentile

$0

Higher top officer pay than 91% of similar nonprofits.

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

2014 filings • 501(c)7 • <$500k nonprofits • Source year 2014

Asset Growth

93rd percentile

63%

Faster asset growth than 93% of similar nonprofits.

2014 filings • 501(c)7 • <$500k nonprofits • Annualized from 2013 to 2014

Revenue Growth

Score unavailable

No value available

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

Source year 2014

Assets

Up

$26,263

Up $10,199 (+63%) from 2013

Net Assets

Down

-$11,121

Down $27,185 (-169%) from 2013

Liabilities

Up

$37,384

Up $37,384 from 2013

Revenue

$298,441

No earlier filing loaded for comparison.

Expenses

Up

$325,626

Up $52,342 (+19%) from 2013

Net Income

-$27,185

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$100K$50K$0-$50KAssets 2013: $16,064Liabilities 2013: $0Net Assets 2013: $16,0642013Assets 2014: $26,263Liabilities 2014: $37,384Net Assets 2014: -$11,1212014Assets 2015: $15,685Liabilities 2015: $5,043Net Assets 2015: $10,6422015Assets 2016: $21,529Liabilities 2016: $4,974Net Assets 2016: $16,5552016Assets 2017: $60,848Liabilities 2017: $22,735Net Assets 2017: $38,1132017Assets 2018: $27,009Liabilities 2018: $14,308Net Assets 2018: $12,7012018Assets 2019: $21,757Liabilities 2019: $43,502Net Assets 2019: -$21,7452019Assets 2020: $27,757Liabilities 2020: $18,377Net Assets 2020: $9,3802020Assets 2021: $15,093Liabilities 2021: $14,914Net Assets 2021: $1792021Assets 2022: $39,646Liabilities 2022: $25,819Net Assets 2022: $13,8272022Assets 2023: $19,023Liabilities 2023: $27,140Net Assets 2023: -$8,1172023Assets 2024: $81,744Liabilities 2024: $44,693Net Assets 2024: $37,0512024Assets 2025: $11,022Liabilities 2025: $21,670Net Assets 2025: -$10,6482025

Highlighted filing

2014

Assets$26,263
Liabilities$37,384
Net Assets-$11,121

Operations Trend

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

$600K$400K$200K$0-$200KExpenses 2013: $273,2842013Revenue 2014: $298,441Expenses 2014: $325,626Net Income 2014: -$27,1852014Revenue 2015: $350,337Expenses 2015: $328,574Net Income 2015: $21,7632015Revenue 2016: $362,458Expenses 2016: $356,545Net Income 2016: $5,9132016Revenue 2017: $392,045Expenses 2017: $370,457Net Income 2017: $21,5882017Revenue 2018: $337,531Expenses 2018: $362,943Net Income 2018: -$25,4122018Revenue 2019: $310,837Expenses 2019: $328,183Net Income 2019: -$17,3462019Revenue 2020: $295,409Expenses 2020: $264,284Net Income 2020: $31,1252020Revenue 2021: $278,846Expenses 2021: $288,047Net Income 2021: -$9,2012021Revenue 2022: $374,113Expenses 2022: $368,620Net Income 2022: $5,4932022Revenue 2023: $367,904Expenses 2023: $393,375Net Income 2023: -$25,4712023Revenue 2024: $477,973Expenses 2024: $440,672Net Income 2024: $37,3012024Revenue 2025: $404,086Expenses 2025: $417,856Net Income 2025: -$13,7702025

Highlighted filing

2014

Revenue$298,441
Expenses$325,626
Net Income-$27,185
Jump To
Filing Snapshot
Filing Period
Aug 1, 2013 to Jul 31, 2014
Signed
Dec 2, 2014
Return Version
2013v3.1
Gross Receipts
$298,441
Mission and Program Overview

Mission

Social college fraternity

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$16,064$24,963▲ $8,899
Prepaid Expenses and Deferred Charges-$1,300-
Total Assets$16,064$26,263▲ $10,199
Liabilities
Deferred Revenue-$25,410-
Other Liabilities-$11,974-
Total Liabilities$0$37,384▲ $37,384
Net Assets / Fund Balance
Unrestricted Net Assets$16,064$-11,121▼ $27,185
Total Net Assets Fund Balance$16,064$-11,121▼ $27,185
Total Liabilities and Net Assets / Fund Balance$16,064$26,263▲ $10,199
Compensation and Service Providers

Board Members and Trustees

NameTitle
Brandon PottsPresident
Matt KingsleyVice President
Tom WilliamsonSecretary
Nick BraunlingerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$298,441
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-27,185
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$291,633
Salaries, Compensation, and Employee Benefits$33,993
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$123,488--$123,488
Other Salaries and Wages$19,110--$19,110
Other Employee Benefits$12,380--$12,380
Other Expenses$8,489$0$0$8,489
Office Expenses$5,433--$5,433
Fees for Services Legal$3,337--$3,337
Payroll Taxes$2,503--$2,503
Conferences and Meetings$1,000--$1,000
Fees for Services Accounting$632--$632
Total Functional Expenses$325,626$0$0$325,626
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
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Security Deposits$11,974
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
Filing and Contact Details

Filer

EIN
25-6086758
Phone
8142374402

Signing Officer

Name
Brandon Potts
Title
President
Phone
8142374402
Signed
2014-12-02
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Brandon Potts
Formed
1954
Legal Domicile
Pa
Voting Board Members
58
Independent Board Members
0
Employees
1
Volunteers
0

Preparer

Preparer
Bradley M Hockman CPA Abv
Phone
5704241040
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

Copies of form 990 sent to all officers for review

Raw XML Appendix240 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
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IRS990/ActivitiesConductedPrtshpInd0false
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IRS990/BooksInCareOfDetail/PhoneNum08142374402
IRS990/BooksInCareOfDetail/USAddress/AddressLine10305 EAST PROSPECT STREET
IRS990/BooksInCareOfDetail/USAddress/City0STATE COLLEGE
IRS990/BooksInCareOfDetail/USAddress/State0PA
IRS990/BooksInCareOfDetail/USAddress/ZIPCode016801
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IRS990/CYRevenuesLessExpensesAmt0-27185
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IRS990/CYTotalExpensesAmt0325626
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
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IRS990/DeferredRevenueGrp/EOYAmt025410
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IRS990/Form990PartVIISectionAGrp/PersonNm2MATT KINGSLEY
IRS990/Form990PartVIISectionAGrp/PersonNm3TOM WILLIAMSON
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt2VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt3SECRETARY
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr01954
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt058
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0298441
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0PA
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0SOCIAL COLLEGE FRATERNITY
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt016064
IRS990/NetAssetsOrFundBalancesEOYAmt0-11121
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ProgramServicesAmt0123488
IRS990/OccupancyGrp/TotalAmt0123488
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IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
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IRS990/OrganizationFollowsSFAS117Ind0X
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IRS990/OtherEmployeeBenefitsGrp/TotalAmt012380
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IRS990/OtherExpensesGrp/Desc2NATIONAL DUES
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IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt019110
IRS990/OtherSalariesAndWagesGrp/TotalAmt019110
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt02503
IRS990/PayrollTaxesGrp/TotalAmt02503
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt01300
IRS990/PrincipalOfficerNm0BRANDON POTTS
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0611710
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0298441
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/PYOtherExpensesAmt0273284
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IRS990/PYTotalExpensesAmt0273284
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IRS990/ReconcilationRevenueExpnssAmt0-27185
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt011974
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0SECURITY DEPOSITS
IRS990ScheduleD/TotalLiabilityAmt011974
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 11b
IRS990/SchoolOperatingInd0false
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IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
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IRS990/TerminateOperationsInd0false
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IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02015-11-30 17:44:51Z
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ReturnHeader/Filer/EIN0256086758
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine10ONE WASHINGTON STREET
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0EAST STROUDSBURG
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode0183012816
ReturnHeader/PreparerPersonGrp/PhoneNum05704241040
ReturnHeader/PreparerPersonGrp/PreparationDt02014-12-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0BRADLEY M HOCKMAN CPA ABV
ReturnHeader/ReturnTs02014-12-15T10:14:53-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-08-01
ReturnHeader/TaxPeriodEndDt02014-07-31
ReturnHeader/TaxYr02013

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Filings