Civic Intelligence

Phi Delta Theta Fraternity

990 • Fiscal year 2020 • EIN 35-0894088

Aug 01, 2019 to Jul 31, 2020 • Filed on Jan 12, 2021

20 Central SquareGreencastle, IN 46135

(765) 658-5040

Siviq Scores

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

Liabilities / Assets

52nd percentile

0.00x

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

2020 filings • 501(c)7 • <$500k nonprofits • Source year 2020

Liabilities / Revenue

52nd percentile

0.00x

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

2020 filings • 501(c)7 • <$500k nonprofits • Source year 2020

Net Margin

3rd percentile

-162%

Higher net margin than 3% of similar nonprofits.

2020 filings • 501(c)7 • <$500k nonprofits • Source year 2020

Top Officer Pay

92nd percentile

$0

Higher top officer pay than 92% of similar nonprofits.

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

2020 filings • 501(c)7 • <$500k nonprofits • Source year 2020

Asset Growth

2nd percentile

-86%

Faster asset growth than 2% of similar nonprofits.

2020 filings • 501(c)7 • <$500k nonprofits • Annualized from 2019 to 2020

Revenue Growth

9th percentile

-68%

Faster revenue growth than 9% of similar nonprofits.

2020 filings • 501(c)7 • <$500k nonprofits • Annualized from 2019 to 2020

Assets

Down

$55,258

Down $344,183 (-86%) from 2019

Net Assets

Down

$55,258

Down $344,183 (-86%) from 2019

Liabilities

Flat

$0

Flat from 2019

Revenue

Down

$211,941

Down $445,794 (-68%) from 2019

Expenses

Down

$556,124

Down $91,593 (-14%) from 2019

Net Income

Down

-$344,183

Down $354,201 (-3536%) from 2019

Historical Trend

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2013: $297,922Liabilities 2013: $0Net Assets 2013: $297,9222013Assets 2014: $289,586Liabilities 2014: $0Net Assets 2014: $289,5862014Assets 2015: $314,089Liabilities 2015: $5,863Net Assets 2015: $308,2262015Assets 2016: $352,055Liabilities 2016: $0Net Assets 2016: $352,0552016Assets 2017: $361,567Liabilities 2017: $0Net Assets 2017: $361,5672017Assets 2018: $389,423Liabilities 2018: $0Net Assets 2018: $389,4232018Assets 2019: $399,441Liabilities 2019: $0Net Assets 2019: $399,4412019Assets 2020: $55,258Liabilities 2020: $0Net Assets 2020: $55,2582020Assets 2021: $310,791Liabilities 2021: $583Net Assets 2021: $310,2082021Assets 2022: $314,618Liabilities 2022: $0Net Assets 2022: $314,6182022Assets 2023: $6,058Liabilities 2023: $0Net Assets 2023: $6,0582023Assets 2025: $109,147Liabilities 2025: $0Net Assets 2025: $109,1472025

Highlighted filing

2020

Assets$55,258
Liabilities$0
Net Assets$55,258

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2013: $514,9552013Revenue 2014: $534,075Expenses 2014: $542,411Net Income 2014: -$8,3362014Revenue 2015: $560,560Expenses 2015: $541,920Net Income 2015: $18,6402015Revenue 2016: $621,505Expenses 2016: $577,676Net Income 2016: $43,8292016Revenue 2017: $638,320Expenses 2017: $628,808Net Income 2017: $9,5122017Revenue 2018: $646,910Expenses 2018: $619,053Net Income 2018: $27,8572018Revenue 2019: $657,735Expenses 2019: $647,717Net Income 2019: $10,0182019Revenue 2020: $211,941Expenses 2020: $556,124Net Income 2020: -$344,1832020Revenue 2021: $659,771Expenses 2021: $404,821Net Income 2021: $254,9502021Revenue 2022: $600,662Expenses 2022: $596,252Net Income 2022: $4,4102022Revenue 2023: $304,525Expenses 2023: $613,085Net Income 2023: -$308,5602023Revenue 2025: $887,472Expenses 2025: $793,135Net Income 2025: $94,3372025

Highlighted filing

2020

Revenue$211,941
Expenses$556,124
Net Income-$344,183
Jump To
Filing Snapshot
Filing Period
Aug 1, 2019 to Jul 31, 2020
Signed
Jan 12, 2021
Return Version
2019v5.1
Gross Receipts
$211,941
Mission and Program Overview

Mission

Provide meals, lodging and social activities for members while attending college

Provide meals, lodging and social activities for members of chapter on campus at depauw university

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$88,536$49,700▼ $38,836
Accounts Receivable$310,905$5,558▼ $305,347
Total Assets$399,441$55,258▼ $344,183
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$399,441$55,258▼ $344,183
Total Net Assets Fund Balance$399,441$55,258▼ $344,183
Total Liabilities and Net Assets / Fund Balance$399,441$55,258▼ $344,183
Compensation and Service Providers

Board Members and Trustees

NameTitle
Mason MeadowsPresident
Matt DevensVice President
Connor SmithRisk Manager
Jack DrakeTreasurer
Ethan SellersWarden
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$211,941
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-344,183
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$439,840
Salaries, Compensation, and Employee Benefits$116,284
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy---$291,098
Other Salaries and Wages---$106,484
Fees for Services Accounting---$12,429
Payroll Taxes---$9,800
Other Expenses---$2
Total Functional Expenses$0$0$0$556,124
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, Part VI, Section B, Line 11B

Copy of return is available upon request

Form 990, Part VI, Section C, Line 18

Information furnished upon written request

Form 990, Part VI, Section C, Line 19

Information furnished upon written request

Filing and Contact Details

Filer

Filer Name
Phi Delta Theta Fraternity
EIN
35-0894088
Phone
7656585040
Address
20 CENTRAL SQUARE, GREENCASTLE, IN 46135

Signing Officer

Name
Kinder Jones
Title
President
Phone
7656585040
Signed
2021-01-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Mason Meadows
Formed
1970
Legal Domicile
In
Voting Board Members
8
Independent Board Members
0
Employees
8
Volunteers
0

Preparer

Firm
Pershing & Company Inc
Address
20 CENTRAL SQUARE, GREENCASTLE, IN 46135
Preparer
David L Faust CPA
Phone
7656534120
Raw XML Appendix269 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/ReportableCompFromRltdOrgAmt40
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IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt3RISK MANAGER
IRS990/Form990PartVIISectionAGrp/TitleTxt4WARDEN
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ReturnHeader/BuildTS02022-09-23 18:48:47Z
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ReturnHeader/ReturnTs02021-01-15T07:43:58-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02019-08-01
ReturnHeader/TaxPeriodEndDt02020-07-31
ReturnHeader/TaxYr02019

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.09$0.00$1.09$8.87$7.93$0.94
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.06$0.00$0.06$3.05$6.13$3.09
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.15$0.00$3.15$6.01$5.96$0.04
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.11$0.01$3.10$6.60$4.05$2.55
2020Detailed filing. Detailed filing data is available for this year.$0.55$0.00$0.55$2.12$5.56$3.44
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.99$0.00$3.99$6.58$6.48$0.10
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.89$0.00$3.89$6.47$6.19$0.28
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.62$0.00$3.62$6.38$6.29$0.10
2016Detailed filing. Detailed filing data is available for this year.$3.52$0.00$3.52$6.22$5.78$0.44
2015Detailed filing. Detailed filing data is available for this year.$3.14$0.06$3.08$5.61$5.42$0.19
2014Detailed filing. Detailed filing data is available for this year.$2.90$0.00$2.90$5.34$5.42$0.08
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.98$0.00$2.98$5.15