Civic Intelligence

Phi Gamma Delta Fraternity

EIN 38-3791322 • 501(c)7 • Bowling Green, KY

Profile

Operate a college fraternity for the personal recreational and social benefit of student members

1311 College StBowling Green, KY 42101
Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

58th percentile

0.00x

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

501(c)7 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

59th percentile

0.00x

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

501(c)7 • <$500k nonprofits • Source year 2025

Net Margin

69th percentile

11%

Higher net margin than 69% of similar nonprofits.

501(c)7 • <$500k nonprofits • Source year 2025

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.

501(c)7 • <$500k nonprofits • Source year 2025

Asset Growth

Score unavailable

No value available

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

Source year 2025

Revenue Growth

Score unavailable

No value available

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

Source year 2025

Balance Sheet
Liabilities / Assets58th percentile

Assets

Down

$18,585

Down $497 (-2.6%) from 2017

Liabilities

Flat

$0

Flat from 2017

Net Assets

$18,585

No earlier filing loaded for comparison.

Operations
Liabilities / Revenue59th percentileNet Margin69th percentile

Revenue

Up

$170,422

Up $15,536 (+10%) from 2017

Expenses

Up

$151,837

Up $10,059 (+7.1%) from 2017

Net Income

Up

$18,585

Up $5,477 (+42%) from 2017

Trend Graphs

Balance Sheet Trend

Asset GrowthScore unavailable

Grouped bars show assets, liabilities, and net assets across loaded filings.

$20K$15K$10K$5.0K$0Assets 2011: $1,465Liabilities 2011: $0Net Assets 2011: $1,4652011Assets 2013: $7,043Liabilities 2013: $0Net Assets 2013: $7,0432013Assets 2014: $13,032Liabilities 2014: $02014Assets 2015: $3,092Liabilities 2015: $02015Assets 2016: $5,974Liabilities 2016: $02016Assets 2017: $19,082Liabilities 2017: $02017Assets 2025: $18,585Liabilities 2025: $0Net Assets 2025: $18,5852025

Highlighted filing

2025

Assets$18,585
Liabilities$0
Net Assets$18,585
Open 2025 Filing

Operations Trend

Revenue GrowthScore unavailable

Revenue, expenses, and net income by year, with the latest filing highlighted.

$200K$150K$100K$50K$0-$50KRevenue 2011: $77,289Expenses 2011: $80,477Net Income 2011: -$3,1882011Revenue 2013: $128,753Expenses 2013: $145,852Net Income 2013: -$17,0992013Revenue 2014: $145,698Expenses 2014: $139,709Net Income 2014: $5,9892014Revenue 2015: $130,539Expenses 2015: $140,482Net Income 2015: -$9,9432015Revenue 2016: $136,634Expenses 2016: $133,752Net Income 2016: $2,8822016Revenue 2017: $154,886Expenses 2017: $141,778Net Income 2017: $13,1082017Revenue 2025: $170,422Expenses 2025: $151,837Net Income 2025: $18,5852025

Highlighted filing

2025

Revenue$170,422
Expenses$151,837
Net Income$18,585
Open 2025 Filing

Filings

Most recent year

2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$18,585
Liabilities
$0
Net assets
$18,585
Revenue
$170,422
Expenses
$151,837
Net income
$18,585
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.19$0.00$0.19$1.70$1.52$0.19
2017Summary only. Only limited summary data is available for this year.$0.19$0.00$1.55$1.42$0.13
2016Summary only. Only limited summary data is available for this year.$0.06$0.00$1.37$1.34$0.03
2015Summary only. Only limited summary data is available for this year.$0.03$0.00$1.31$1.40$0.10
2014Summary only. Only limited summary data is available for this year.$0.13$0.00$1.46$1.40$0.06
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.07$0.00$0.07$1.29$1.46$0.17
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.01$0.00$0.01$0.77$0.80$0.03
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Jul 31, 2025
Return Version
2024v5.0
Gross Receipts
$170,422
Mission and Program Overview

Mission

Operate a college fraternity for the personal recreational and social benefit of student members

Program Services

DescriptionGrantsExpenses
0--
Compensation and Service Providers
Top Officer Pay94th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Carter ChapmanTreasurer-$0--
Filing and Contact Details

Filer

Filer Name
Phi Gamma Delta Fraternity
EIN
38-3791322
Phone
0000000000
Address
1311 COLLEGE ST, BOWLING GREEN, KY 42101

Signing Officer

Name
Carter Chapman
Title
Treasurer
Phone
0000000000
Signed
2025-07-31
Supplemental Narrative

Additional Explanations

Schedule O:

“Other expenses include all expenses to operate and maintain the fraternity. This includes IFC expenses, IHQ expenses, event expenses, registration expenses, and all expenses associated with improving the fraternity and maintaining positive member morale and involvement.”

Raw XML Appendix106 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/BenefitsPaidToOrForMembersAmt00
IRS990EZ/BooksInCareOfDetail/PersonNm0Carter Chapman
IRS990EZ/BooksInCareOfDetail/PhoneNum05028886144
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt01311 College Street
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Bowling Green
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0KY
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd042101
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt035020
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt018585
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt080
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt018585
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt00
IRS990EZ/FiledScheduleAInd0false
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt035020
IRS990EZ/Form990TotalAssetsGrp/EOYAmt018585
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GainOrLossFromSaleOfAssetsAmt00
IRS990EZ/GamingGrossIncomeAmt00
IRS990EZ/GrantsAndSimilarAmountsPaidAmt00
IRS990EZ/GrossProfitLossSlsOfInvntryAmt00
IRS990EZ/GrossReceiptsAmt0170422
IRS990EZ/GrossReceiptsForPublicUseAmt00
IRS990EZ/GrossSalesOfInventoryAmt00
IRS990EZ/InitiationFeesAndCapContriAmt018200
IRS990EZ/InvestmentIncomeAmt00
IRS990EZ/LandAndBuildingsGrp/BOYAmt00
IRS990EZ/LandAndBuildingsGrp/EOYAmt00
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt0103700
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt00
IRS990EZ/NetAssetsOrFundBalancesEOYAmt018585
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt035020
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt018585
IRS990EZ/OccupancyRentUtltsAndMaintAmt071750
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt03.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0Carter Chapman
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0Treasurer
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt00
IRS990EZ/OtherAssetsTotalDetail/EOYAmt00
IRS990EZ/OtherChangesInNetAssetsAmt00
IRS990EZ/OtherExpensesTotalAmt080087
IRS990EZ/OtherRevenueTotalAmt066642
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0Operate a college fraternity for the personal recreational and social benefit of student members
IRS990EZ/PrintingPublicationsPostageAmt00
IRS990EZ/ProgramServiceRevenueAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt00
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt00
IRS990EZ/SaleOfAssetsGrossAmt00
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SpecialEventsNetIncomeLossAmt00
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0KY
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt00
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt0151837
IRS990EZ/TotalProgramServiceExpensesAmt00
IRS990EZ/TotalRevenueAmt0170422
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationOtherDesc0Fraternity
IRS990EZ/TypeOfOrganizationOtherInd0X
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Other expenses include all expenses to operate and maintain the fraternity. This includes IFC expenses, IHQ expenses, event expenses, registration expenses, and all expenses associated with improving the fraternity and maintaining positive member morale and involvement.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule O:
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0Carter Chapman
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/PhoneNum00000000000
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-07-31
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PHI GAMMA DELTA FRATERNITY
ReturnHeader/Filer/BusinessNameControlTxt0PHIG
ReturnHeader/Filer/EIN0383791322
ReturnHeader/Filer/PhoneNum00000000000
ReturnHeader/Filer/USAddress/AddressLine1Txt01311 COLLEGE ST
ReturnHeader/Filer/USAddress/CityNm0BOWLING GREEN
ReturnHeader/Filer/USAddress/StateAbbreviationCd0KY
ReturnHeader/Filer/USAddress/ZIPCd042101
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/ReturnTs02025-07-31T19:00:04Z
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-07-01
ReturnHeader/TaxPeriodEndDt02025-06-30
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 501(c)7 • <$500k nonprofits