Civic Intelligence

Alpha Gamma Rho Fraternity

990 • Fiscal year 2016 • EIN 37-0152080

Jul 01, 2015 to Jun 30, 2016 • Filed on May 05, 2017

10101 N Ambassador DriveKansas City, MO 64153

(816) 891-9200

Siviq Scores

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

Liabilities / Assets

26th percentile

0.18x

Higher debt load relative to assets than 26% of similar nonprofits.

2016 filings • 501(c)7 • $5M-$10M nonprofits • Source year 2016

Liabilities / Revenue

53rd percentile

0.69x

Higher debt load relative to revenue than 53% of similar nonprofits.

2016 filings • 501(c)7 • $5M-$10M nonprofits • Source year 2016

Net Margin

85th percentile

11%

Higher net margin than 85% of similar nonprofits.

2016 filings • 501(c)7 • $5M-$10M nonprofits • Source year 2016

Top Officer Pay

77th percentile

$191,786

Higher top officer pay than 77% of similar nonprofits.

Top officer pay equals 11.3% of source-year revenue.

2016 filings • 501(c)7 • $5M-$10M nonprofits • Source year 2016

Asset Growth

73rd percentile

3.6%

Faster asset growth than 73% of similar nonprofits.

2016 filings • 501(c)7 • $5M-$10M nonprofits • Annualized from 2015 to 2016

Revenue Growth

18th percentile

-4.4%

Faster revenue growth than 18% of similar nonprofits.

2016 filings • 501(c)7 • $5M-$10M nonprofits • Annualized from 2015 to 2016

Assets

Up

$6,428,820

Up $224,660 (+3.6%) from 2015

Net Assets

Up

$5,255,511

Up $1,490,600 (+40%) from 2015

Liabilities

Down

$1,173,309

Down $1,265,940 (-52%) from 2015

Revenue

Down

$1,696,573

Down $78,365 (-4.4%) from 2015

Expenses

Down

$1,511,827

Down $296,861 (-16%) from 2015

Net Income

Up

$184,746

Up $218,496 (+647%) from 2015

Historical Trend

Balance Sheet Trend

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2011: $4,863,519Liabilities 2011: $1,743,229Net Assets 2011: $3,120,2902011Assets 2012: $4,981,468Liabilities 2012: $1,906,387Net Assets 2012: $3,075,0812012Assets 2013: $5,326,733Liabilities 2013: $1,945,217Net Assets 2013: $3,381,5162013Assets 2014: $6,218,389Liabilities 2014: $2,354,400Net Assets 2014: $3,863,9892014Assets 2015: $6,204,160Liabilities 2015: $2,439,249Net Assets 2015: $3,764,9112015Assets 2016: $6,428,820Liabilities 2016: $1,173,309Net Assets 2016: $5,255,5112016Assets 2017: $6,781,816Liabilities 2017: $1,138,343Net Assets 2017: $5,643,4732017Assets 2018: $7,080,599Liabilities 2018: $1,628,721Net Assets 2018: $5,451,8782018Assets 2019: $6,202,638Liabilities 2019: $1,357,382Net Assets 2019: $4,845,2562019Assets 2020: $6,090,455Liabilities 2020: $1,575,734Net Assets 2020: $4,514,7212020Assets 2021: $6,754,024Liabilities 2021: $1,677,656Net Assets 2021: $5,076,3682021Assets 2022: $5,273,875Liabilities 2022: $1,392,286Net Assets 2022: $3,881,5892022Assets 2023: $5,336,700Liabilities 2023: $1,654,354Net Assets 2023: $3,682,3462023Assets 2024: $4,372,490Liabilities 2024: $1,522,014Net Assets 2024: $2,850,4762024Assets 2025: $4,183,082Liabilities 2025: $1,471,344Net Assets 2025: $2,711,7382025

Highlighted filing

2016

Assets$6,428,820
Liabilities$1,173,309
Net Assets$5,255,511

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0M-$2.0MExpenses 2011: $1,599,7292011Expenses 2012: $1,615,6342012Expenses 2013: $1,757,0822013Revenue 2014: $1,693,481Expenses 2014: $1,551,277Net Income 2014: $142,2042014Revenue 2015: $1,774,938Expenses 2015: $1,808,688Net Income 2015: -$33,7502015Revenue 2016: $1,696,573Expenses 2016: $1,511,827Net Income 2016: $184,7462016Revenue 2017: $2,262,920Expenses 2017: $1,642,066Net Income 2017: $620,8542017Revenue 2018: $1,736,250Expenses 2018: $2,017,342Net Income 2018: -$281,0922018Revenue 2019: $2,064,706Expenses 2019: $2,490,765Net Income 2019: -$426,0592019Revenue 2020: $1,756,836Expenses 2020: $1,961,626Net Income 2020: -$204,7902020Revenue 2021: $2,096,286Expenses 2021: $2,229,093Net Income 2021: -$132,8072021Revenue 2022: $1,935,536Expenses 2022: $2,336,670Net Income 2022: -$401,1342022Revenue 2023: $2,202,542Expenses 2023: $2,441,487Net Income 2023: -$238,9452023Revenue 2024: $1,786,541Expenses 2024: $2,798,515Net Income 2024: -$1,011,9742024Revenue 2025: $2,044,965Expenses 2025: $2,373,669Net Income 2025: -$328,7042025

Highlighted filing

2016

Revenue$1,696,573
Expenses$1,511,827
Net Income$184,746
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
May 5, 2017
Return Version
2015v3.0
Gross Receipts
$2,064,633
Mission and Program Overview

Mission

Advisory services on chapter management, finance and member education.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$3,668,944$4,387,683▲ $718,739
Savings and Temporary Cash Investments$1,384,151$698,337▼ $685,814
Accounts Receivable$134,146$371,252▲ $237,106
Cash and Non-Interest-Bearing Accounts$142,919$200,784▲ $57,865
Other Notes and Loans Receivable, Net$128,066$104,218▼ $23,848
Inventories for Sale or Use$60,836$61,400▲ $564
Land, Buildings, and Equipment, Net$29,293$19,148▼ $10,145
Prepaid Expenses and Deferred Charges$131$16,330▲ $16,199
Total Assets$6,204,160$6,428,820▲ $224,660
Other Assets Total$655,674$569,668▼ $86,006
Liabilities
Accounts Payable and Accrued Expenses$702,915$738,413▲ $35,498
Other Liabilities$328,421$434,896▲ $106,475
Total Liabilities$1,031,336$1,173,309▲ $141,973
Net Assets / Fund Balance
Unrestricted Net Assets$5,172,824$5,255,511▲ $82,687
Total Net Assets Fund Balance$5,172,824$5,255,511▲ $82,687
Total Liabilities and Net Assets / Fund Balance$6,204,160$6,428,820▲ $224,660

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$14,617$134,297$148,914
Other Land Buildings$4,531$40,268$44,799
Other Assets Org$181,039--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2015$3,154,359$56,835▼ $13,059-$3,112,091
2014$3,169,620$57,465▲ $16,053-$3,154,359
2013$3,018,203$56,790▲ $190,317-$3,169,620
2012$2,931,053$53,730▲ $122,710-$3,018,203
2011$2,979,527$52,020▼ $9,402-$2,931,053
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Philip JosephsonExecutive DirectorFT$162,619$29,167$191,786

Board Members and Trustees

NameTitle
Calvin WillemssenGrand President
Julian GarciaVice Grand President
David ParkerFinancial Vice President
Bernard StallerDirector
Jack BrittDirector
Keith BjerkeDirector
Garrett KaysUndergraduate Director
Jared BiciolisUndergraduate Director
Kayden GuymonUndergraduate Director
Nathan J McmullenUndergraduate Director
Revenue and Support

Revenue Composition

Contributions and Grants
$679,208
Program Service Revenue
$422,818
Investment Income
$49,760
Other Revenue
$544,787
All Other Contributions
$142,000
Change in Net Assets
$184,746
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$765,094
Salaries, Compensation, and Employee Benefits$746,733
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$425,903
Current Officers, Directors, Trustees, and Key Employees---$195,411
Office Expenses---$124,663
Travel---$86,251
Other Employee Benefits---$54,407
Occupancy---$46,920
Payroll Taxes---$43,848
Pension Plan Contributions---$27,164
Information Technology---$22,256
Other Expenses---$10,965
Depreciation Depletion---$10,145
Fees for Services Accounting---$9,582
Insurance---$5,324
Total Functional Expenses$0$0$0$1,511,827
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Unearned Insurance Premiums$239,561
Advance Convention Registration Fees$195,335
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
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
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

The organization is a fraternal organization consisting of members.

Form 990, Part VI, Section A, Line 7A

Members of the organization elect delegates who attend a national convention. At the convention, the delegates elect the governing body.

Form 990, Part VI, Section B, Line 11

A copy of the 990 is sent to each board member for their review before filing.

Form 990, Part VI, Section B, Line 12C

The organization monitors and enforces compliance with the conflict of interest policy by frequent requests for disclosure.

Form 990, Part VI, Section B, Line 15A

The executive committee accesses the asae (american society of association executives) compensation study and other similar information to annually determine compensation of the executive director.

Form 990, Part VI, Section C, Line 19

The organization's governing documents, conflict of interest policy, and financial statements are available to the public upon request. The financial information and form 990 is also available on-line at a charity website.

Filing and Contact Details

Filer

Filer Name
Alpha Gamma Rho Fraternity
EIN
37-0152080
Phone
8168919200
Address
10101 N AMBASSADOR DRIVE, KANSAS CITY, MO 64153

Signing Officer

Name
Philip Josephson
Title
Executive Director
Phone
8168919200
Signed
2017-05-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Philip Josephson
Formed
1904
Legal Domicile
Il
Voting Board Members
10
Independent Board Members
10
Employees
14
Volunteers
50

Preparer

Firm
Ifft & Co Pa
Address
11030 GRANADA LN SUITE 100, OVERLAND PARK, KS 66211
Preparer
Mark W Eaton
Phone
9133451120
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

The process has not changed from the prior year.

Financial Statement Notes

PART V, LINE 4:

According to the constitution of the fraternity, members' initiation fees are allocated to the sickle & sheaf endowment, chapter loan and reserve funds. The board of directors designates the amounts to be allocated annually for restricted use by the organization.

PART X, LINE 2:

The fraternity is generally exempt from income taxes under section 501(c)(7) of the internal revenue code (irc). Accordingly, no provision or liability for income taxes has been included in the accompanying consolidated financial statements. The fraternity recognizes the financial statement benefit of a tax position only after determining that the relevant tax authority would more likely than not sustain the position following an audit. For tax positions meeting the more-likely-than not threshold, the amount recognized in the financial statements is the largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement with the relevant tax authority. The fraternity is subject to income tax regulations in the u.s. Federal jurisdiction and certain state jurisdictions. Tax regulations within each jurisdiction are subject to the interpretation of the related tax laws and regulations and require significant judgment to apply. With few exceptions, the fraternity is no longer subject to income tax examinations by the applicable tax authorities for the years before 2013. If any were to be incurred, the fraternity's policy is to record penalties and interest assessed by income tax authorities as operating expenses.

Raw XML AppendixShowing 400 of 487 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/OtherEmployeeBenefitsGrp/TotalAmt054407
IRS990/OtherExpensesGrp/Desc0INSURANCE PROGRAM EXPEN
IRS990/OtherExpensesGrp/Desc1BOARD OF DIRECTORS EXPE
IRS990/OtherExpensesGrp/Desc2AGRCONNECT EDUCATION EX
IRS990/OtherExpensesGrp/Desc3ALUMNI RELATIONS
IRS990/OtherExpensesGrp/TotalAmt0343633
IRS990/OtherExpensesGrp/TotalAmt181661
IRS990/OtherExpensesGrp/TotalAmt223694
IRS990/OtherExpensesGrp/TotalAmt310965
IRS990/OtherLiabilitiesGrp/BOYAmt0328421
IRS990/OtherLiabilitiesGrp/EOYAmt0434896
IRS990/OtherRevenueMiscGrp/BusinessCd0524126
IRS990/OtherRevenueMiscGrp/Desc0INSURANCE PROGRAM REVE
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0463044
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0463044
IRS990/OtherRevenueTotalAmt0463044
IRS990/OtherSalariesAndWagesGrp/TotalAmt0425903
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt0128066
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt0104218
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/TotalAmt043848
IRS990/PensionPlanContributionsGrp/TotalAmt027164
IRS990/PoliciesReferenceChaptersInd01
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0131
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt016330
IRS990/PrincipalOfficerNm0PHILIP JOSEPHSON
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611710
IRS990/ProgramServiceRevenueGrp/Desc0SEMIANNUAL MEMBERSHIP
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0422818
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0422818
IRS990/ProgSrvcAccomActy2Grp/Desc0MAINTAINED FRATERNAL FINANCIAL AND MEMBERSHIP RECORDS, COLLECTED INITIATION FEES AND CONTRIBUTIONS.
IRS990/ProgSrvcAccomActy3Grp/Desc0PUBLISHED SICKLE & SHEAF MAGAZINE.
IRS990/ProgSrvcAccomActyOtherGrp/Desc0HELD LEADERSHIP SEMINARS AND A BIENNIAL CONVENTION WHICH PROMOTES FRATERNAL GROWTH.
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0550108
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt087527
IRS990/PYOtherExpensesAmt0908162
IRS990/PYOtherRevenueAmt0475935
IRS990/PYProgramServiceRevenueAmt0661368
IRS990/PYRevenuesLessExpensesAmt0131071
IRS990/PYSalariesCompEmpBnftPaidAmt0735705
IRS990/PYTotalExpensesAmt01643867
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01774938
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0184746
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RelatedOrganizationsAmt0120000
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0967605
IRS990/RoyaltiesRevenueGrp/RelatedOrExemptFuncIncomeAmt062704
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt062704
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01384151
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0698337
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/CYEndwmtFundGrp/AdministrativeExpensesAmt086044
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt03154359
IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt056835
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt03112091
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-13059
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/AdministrativeExpensesAmt088779
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt03169620
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt057465
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt03154359
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt016053
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/AdministrativeExpensesAmt095690
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt03018203
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt056790
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt03169620
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0190317
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/AdministrativeExpensesAmt089290
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt02931053
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt053730
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt03018203
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0122710
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/AdministrativeExpensesAmt091092
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt02979527
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt052020
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt02931053
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-9402
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd00
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt014617
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0134297
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0148914
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0388629
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt1181039
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0MEMBERSHIP IN FRMT
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1RESTRICTED INVESTMENT - SECURITY FRMT DEDUCTIBLE
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt04531
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt040268
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt044799
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0195335
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1239561
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ADVANCE CONVENTION REGISTRATION FEES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1UNEARNED INSURANCE PREMIUMS
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0ACCORDING TO THE CONSTITUTION OF THE FRATERNITY, MEMBERS' INITIATION FEES ARE ALLOCATED TO THE SICKLE & SHEAF ENDOWMENT, CHAPTER LOAN AND RESERVE FUNDS. THE BOARD OF DIRECTORS DESIGNATES THE AMOUNTS TO BE ALLOCATED ANNUALLY FOR RESTRICTED USE BY THE ORGANIZATION.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1THE FRATERNITY IS GENERALLY EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(7) OF THE INTERNAL REVENUE CODE (IRC). ACCORDINGLY, NO PROVISION OR LIABILITY FOR INCOME TAXES HAS BEEN INCLUDED IN THE ACCOMPANYING CONSOLIDATED FINANCIAL STATEMENTS. THE FRATERNITY RECOGNIZES THE FINANCIAL STATEMENT BENEFIT OF A TAX POSITION ONLY AFTER DETERMINING THAT THE RELEVANT TAX AUTHORITY WOULD MORE LIKELY THAN NOT SUSTAIN THE POSITION FOLLOWING AN AUDIT. FOR TAX POSITIONS MEETING THE MORE-LIKELY-THAN NOT THRESHOLD, THE AMOUNT RECOGNIZED IN THE FINANCIAL STATEMENTS IS THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT WITH THE RELEVANT TAX AUTHORITY. THE FRATERNITY IS SUBJECT TO INCOME TAX REGULATIONS IN THE U.S. FEDERAL JURISDICTION AND CERTAIN STATE JURISDICTIONS. TAX REGULATIONS WITHIN EACH JURISDICTION ARE SUBJECT TO THE INTERPRETATION OF THE RELATED TAX LAWS AND REGULATIONS AND REQUIRE SIGNIFICANT JUDGMENT TO APPLY. WITH FEW EXCEPTIONS, THE FRATERNITY IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY THE APPLICABLE TAX AUTHORITIES FOR THE YEARS BEFORE 2013. IF ANY WERE TO BE INCURRED, THE FRATERNITY'S POLICY IS TO RECORD PENALTIES AND INTEREST ASSESSED BY INCOME TAX AUTHORITIES AS OPERATING EXPENSES.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART V, LINE 4:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt019148
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0569668
IRS990ScheduleD/TotalLiabilityAmt0434896
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/CompensationSurveyInd0X
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0162619
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount05005
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt016629
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt04810
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt02723
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0PHILIP JOSEPHSON
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0EXECUTIVE DIRECTOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0191786
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990ScheduleJ/WrittenEmploymentContractInd0X
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS A FRATERNAL ORGANIZATION CONSISTING OF MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MEMBERS OF THE ORGANIZATION ELECT DELEGATES WHO ATTEND A NATIONAL CONVENTION. AT THE CONVENTION, THE DELEGATES ELECT THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2A COPY OF THE 990 IS SENT TO EACH BOARD MEMBER FOR THEIR REVIEW BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION MONITORS AND ENFORCES COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY BY FREQUENT REQUESTS FOR DISCLOSURE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE EXECUTIVE COMMITTEE ACCESSES THE ASAE (AMERICAN SOCIETY OF ASSOCIATION EXECUTIVES) COMPENSATION STUDY AND OTHER SIMILAR INFORMATION TO ANNUALLY DETERMINE COMPENSATION OF THE EXECUTIVE DIRECTOR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. THE FINANCIAL INFORMATION AND FORM 990 IS ALSO AVAILABLE ON-LINE AT A CHARITY WEBSITE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART XII, LINE 2C:
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd01
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0EDUCATIONAL FOUNDATION OF ALPHA GAMMA RHO
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0366158409
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0IL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0TO PRESENT EDUCATION & LEADERSHIP PROGRMS, SEMINARS & ACTIVITIES FOR MEMBERS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0170(B)(1) (A)(VI)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt010101 N AMBASSADOR DRIVE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0KANSAS CITY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0MO
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd064153
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00

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.$4.18$1.47$2.71$2.04$2.37$0.33
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.37$1.52$2.85$1.79$2.80$1.01
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.34$1.65$3.68$2.20$2.44$0.24
2022Detailed filing. Detailed filing data is available for this year.$5.27$1.39$3.88$1.94$2.34$0.40
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.75$1.68$5.08$2.10$2.23$0.13
2020Detailed filing. Detailed filing data is available for this year.$6.09$1.58$4.51$1.76$1.96$0.20
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.20$1.36$4.85$2.06$2.49$0.43
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.08$1.63$5.45$1.74$2.02$0.28
2017Detailed filing. Detailed filing data is available for this year.$6.78$1.14$5.64$2.26$1.64$0.62
2016Detailed filing. Detailed filing data is available for this year.$6.43$1.17$5.26$1.70$1.51$0.18
2015Detailed filing. Detailed filing data is available for this year.$6.20$2.44$3.76$1.77$1.81$0.03
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.22$2.35$3.86$1.69$1.55$0.14
2013XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.33$1.95$3.38$1.76
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.98$1.91$3.08$1.62
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.86$1.74$3.12$1.60