Liabilities / Assets
21st percentile
Higher debt load relative to assets than 21% of similar nonprofits.
Theta Phi Alpha Fraternity
990 • Fiscal year 2017 • EIN 39-0654386
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.02x
Liabilities / Revenue
17th percentile
Higher debt load relative to revenue than 17% of similar nonprofits.
Net Margin
31st percentile
Higher net margin than 31% of similar nonprofits.
Top Officer Pay
84th percentile
Higher top officer pay than 84% of similar nonprofits.
Top officer pay equals 7.7% of source-year revenue.
Asset Growth
13th percentile
Faster asset growth than 13% of similar nonprofits.
Revenue Growth
13th percentile
Faster revenue growth than 13% of similar nonprofits.
Balance Sheet
Assets
Down$944,715
Down $56,607 (-5.7%) from 2016
Net Assets
Down$922,578
Down $20,047 (-2.1%) from 2016
Liabilities
Down$22,137
Down $36,560 (-62%) from 2016
Revenue And Expenses
Revenue
Down$1,058,410
Down $119,723 (-10%) from 2016
Expenses
Down$1,079,587
Down $77,248 (-6.7%) from 2016
Net Income
Down-$21,177
Down $42,475 (-199%) from 2016
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Sep 1, 2016 to Aug 31, 2017
- Signed
- Jun 27, 2018
- Return Version
- 2016v3.0
- Gross Receipts
- $1,205,185
Mission and Program Overview
Mission
National fraternity office that provides services to its members through local chapters on college campuses.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Savings and Temporary Cash Investments | $406,480 | $320,441 | ▼ $86,039 |
| Investments in Publicly Traded Securities | $256,372 | $272,937 | ▲ $16,565 |
| Cash and Non-Interest-Bearing Accounts | $190,024 | $217,601 | ▲ $27,577 |
| Land, Buildings, and Equipment, Net | $105,000 | $105,000 | → $0 |
| Accounts Receivable | $27,462 | $28,736 | ▲ $1,274 |
| Inventories for Sale or Use | $15,984 | $0 | ▼ $15,984 |
| Other Notes and Loans Receivable, Net | - | $0 | - |
| Pledges and Grants Receivable | - | $0 | - |
| Receivable From Disqualified Prsn | - | $0 | - |
| Receivables From Officers Etc | - | $0 | - |
| Investments Other Securities | - | $0 | - |
| Investments Program Related | - | $0 | - |
| Intangible Assets | - | $0 | - |
| Prepaid Expenses and Deferred Charges | - | $0 | - |
| Total Assets | $1,001,322 | $944,715 | ▼ $56,607 |
| Other Assets Total | - | $0 | - |
| Liabilities | |||
| Escrow Account Liability | $48,236 | - | - |
| Accounts Payable and Accrued Expenses | $10,461 | $22,137 | ▲ $11,676 |
| Total Liabilities | $58,697 | $22,137 | ▼ $36,560 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $942,625 | $922,578 | ▼ $20,047 |
| Total Net Assets Fund Balance | $942,625 | $922,578 | ▼ $20,047 |
| Total Liabilities and Net Assets / Fund Balance | $1,001,322 | $944,715 | ▼ $56,607 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Land Buildings | $105,000 | $22,704 | $127,704 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Shane Mcgoey | Former Exec Director | FT | $81,346 | $81,346 |
Board Members and Trustees
| Name | Title |
|---|---|
| Susan Grau Lee | President |
| Michelle Short Porter | Exec. Secretary |
| Elizabeth Eberhart | Treasurer |
| Lauren Svec Gallo | VP- Alumnae |
| Kathryn Owsianiecki Hartmann | VP-collegians |
| Nicole Conroy | VP-extension |
| Jessica Knerr | VP-programming |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $0
- Program Service Revenue
- $975,193
- Investment Income
- $1,703
- Other Revenue
- $81,514
- Change in Net Assets
- $-21,177
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $738,486 |
| Salaries, Compensation, and Employee Benefits | $341,101 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | - | - | - | $227,841 |
| Office Expenses | - | - | - | $124,016 |
| Insurance | - | - | - | $109,310 |
| Conferences and Meetings | - | - | - | $106,912 |
| Information Technology | - | - | - | $97,773 |
| Current Officers, Directors, Trustees, and Key Employees | - | - | - | $81,346 |
| All Other Expenses | - | - | - | $77,183 |
| Occupancy | - | - | - | $30,067 |
| Payroll Taxes | - | - | - | $24,431 |
| Other Expenses | - | - | - | $23,659 |
| Fees for Services Other | - | - | - | $9,342 |
| Fees for Services Accounting | - | - | - | $6,750 |
| Fees for Services Legal | - | - | - | $6,314 |
| Pension Plan Contributions | - | - | - | $4,014 |
| Other Employee Benefits | - | - | - | $3,469 |
| Advertising | - | - | - | $3,269 |
| Total Functional Expenses | $0 | $0 | $0 | $1,079,587 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
Political and Lobbying Activity
- Political campaign activity
- No
- Lobbying activity
- No
- Subject to proxy tax
- No
Insider Transactions and Loans
Loans and Receivables
| Line Item | Beginning | End | Change |
|---|---|---|---|
| Receivables from Disqualified Persons | - | $0 | - |
| Receivables from Officers, Directors, Trustees, and Key Employees | - | $0 | - |
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- No
- Annual disclosure for covered persons
- Yes
- Backup withholding compliance
- 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
- Yes
- Other officer compensation reviewed
- Yes
- Conflict-of-interest policy
- Yes
- Audited financial statements prepared
- No
- Key decisions subject to board approval
- Yes
- Management duties delegated
- No
Governance Explanations
Form 990, Part VI, Line 7A: How Members or Shareholders Elect Governing Body
“Each chartered chapter has the right to send a delagate to the biennial convention where the delegate is allowed one vote on all fraternity business. Appointed and elected officers are also delegates at the biennial convention and have voting rights on all fraternity business decided at the convention.”
Form 990, Part VI, Line 7B: Describe Decisions of Governing Body Approval by Members or Shareholders
“Decisions that require the approval of delagates to the biennial convention include the right to elect grand council members, vote on amendments to the theta phi alpha constitution and bylaws, vote on convention resolutions, and vote on adopting theta phi alpha policies.”
Form 990, Part VI, Line 11B: Form 990 Review Process
“Form 990 is prepared by an independent cpa firm and reviewed by the organization's top management. The reviewed 990 is then forwarded to the board for review and approval prior to filing with the irs.”
Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts
“All members and key employees of the theta phi alpha board of directors must annually file a conflict of interest form. Members may not vote on any issue related to any disclosed conflict.”
Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management
“The grand council determines the compensation for the executive director. Annually, the grand council reviews the executive director salary, reviews comparable salaries for executive directors of comparable organizations, including other sororities. The decision on compensation is voted on by the grand council.”
Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees
“The grand council determines the compensation for the officers and key employees. Annually, the grand council reviews the officer and key employee salary, reviews comparable salaries for officers and key employees of comparable organizations, including other sororities. The decision on compensation is voted on by the grand council.”
Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
“All financial, tax, and legal documents are made available to members of the public upon request to the executive director of theta phi alpha.”
Filing and Contact Details
Filer
- Filer Name
- Theta Phi Alpha Fraternity
- EIN
- 39-0654386
- Phone
- 4408999282
- Address
- 27025 KNICKERBOCKER RD, BAY VILLAGE, OH 44140
Signing Officer
- Name
- Elizabeth Eberhart
- Title
- Treasurer
- Signed
- 2018-06-27
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Elizabeth Eberhart
- Formed
- 1912
- Legal Domicile
- Mi
- Voting Board Members
- 7
- Independent Board Members
- 7
- Employees
- 19
- Volunteers
- 200
Preparer
- Firm
- Agl CPA Group LLC
- Address
- 2810 Premiere Pkwy Suite 200, Duluth, GA 30097
- Preparer
- James P Leutenegger CPA
- Phone
- 7706222982
Supplemental Narrative
Financial Statement Notes
Part IV, Line 2B: Explanation of escrow account liability
“Holds funds for local housing corp.”
Raw XML Appendix394 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/AccountsReceivableGrp/EOYAmt | 0 | 28736 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | NATIONAL FRATERNITY OFFICE THAT PROVIDES SERVICES TO ITS MEMBERS THROUGH LOCAL CHAPTERS ON COLLEGE CAMPUSES. |
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| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 44140 |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
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| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 190024 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 217601 |
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| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
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| IRS990/CompensationFromOtherSrcsInd | 0 | false |
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| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CostOfGoodsSoldAmt | 0 | 146775 |
| IRS990/CreditCounselingInd | 0 | true |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
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| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 1703 |
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| IRS990/CYOtherRevenueAmt | 0 | 81514 |
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| IRS990/CYRevenuesLessExpensesAmt | 0 | -21177 |
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| IRS990/CYTotalExpensesAmt | 0 | 1079587 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
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| IRS990/DecisionsSubjectToApprovaInd | 0 | true |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 0 |
| IRS990/Desc | 0 | THETA PHI ALPHA IS THE NATIONAL OFFICE OF A FRATERNITY THAT PROVIDES SERVICES TO ITS MEMBERS THROUGH LOCAL CHAPTERS ON COLLEGE CAMPUSES. SUCH SERVICES INCLUDE HOUSING, EDUCATIONAL PROGRAMMING, AND OPPORTUNITIES FOR SOCIAL INTERACTION. |
| IRS990/DescribedInSection501c3Ind | 0 | false |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DistributionToDonorInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | true |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | true |
| IRS990/EmployeeCnt | 0 | 19 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/EscrowAccountInd | 0 | false |
| IRS990/EscrowAccountLiabilityGrp/BOYAmt | 0 | 48236 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 6750 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 6314 |
| IRS990/FeesForServicesLobbyingGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 9342 |
| IRS990/FeesForServicesProfFundraising/TotalAmt | 0 | 0 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt | 0 | 0 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignGrantsGrp/TotalAmt | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 0 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 1 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 2 | 0.00 |
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| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 0.00 |
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| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 40.00 |
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| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
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| IRS990/Form990PartVIISectionAGrp/OfficerInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
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| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | JESSICA KNERR |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | NICOLE CONROY |
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| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | President |
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| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | VP-COLLEGIANS |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | VP-PROGRAMMING |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | VP-EXTENSION |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | VP- ALUMNAE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | Treasurer |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | FORMER EXEC DIR |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/Form990TFiledInd | 0 | true |
| IRS990/FormationYr | 0 | 1912 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | false |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 7 |
| IRS990/GrantsToDomesticIndividualsGrp/TotalAmt | 0 | 0 |
| IRS990/GrantsToDomesticOrgsGrp/TotalAmt | 0 | 0 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 1205185 |
| IRS990/GrossSalesOfInventoryAmt | 0 | 150900 |
| IRS990/GroupExemptionNum | 0 | 5202 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 7 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 97773 |
| IRS990/InitiationFeesAndCapContriAmt | 0 | 142240 |
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| IRS990/IntangibleAssetsGrp/EOYAmt | 0 | 0 |
| IRS990/InterestGrp/TotalAmt | 0 | 0 |
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| IRS990/InvestmentIncomeGrp/UnrelatedBusinessRevenueAmt | 0 | 1703 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt | 0 | 0 |
| IRS990/InvestmentsProgramRelatedGrp/EOYAmt | 0 | 0 |
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| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 272937 |
| IRS990/InvestTaxExemptBondsInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 6 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
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| IRS990/LegalDomicileStateCd | 0 | MI |
| IRS990/LicensedMoreThanOneStateInd | 0 | false |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | true |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | NATIONAL FRATERNITY OFFICE THAT PROVIDES SERVICES TO ITS MEMBERS THROUGH LOCAL CHAPTERS ON COLLEGE CAMPUSES. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
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| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 922578 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetIncomeOrLossGrp/ExclusionAmt | 0 | 4125 |
| IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 4125 |
| IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/TotalAmt | 0 | 30067 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 124016 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OnBehalfOfIssuerInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsSFAS117Ind | 0 | X |
| IRS990/OrgFiledInLieuOfForm1041Ind | 0 | false |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 3469 |
| IRS990/OtherExpensesGrp/Desc | 0 | CHAPTER ADMINISTRATION |
| IRS990/OtherExpensesGrp/Desc | 1 | NPC EXPENSE |
| IRS990/OtherExpensesGrp/Desc | 2 | MISCELLANEOUS |
| IRS990/OtherExpensesGrp/Desc | 3 | THETA PHI DAY EXPENSE |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 94887 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 25157 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 23847 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 23659 |
| IRS990/OtherRevenueTotalAmt | 0 | 0 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 227841 |
| IRS990/OthNotesLoansReceivableNetGrp/EOYAmt | 0 | 0 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PaymentsToAffiliatesGrp/TotalAmt | 0 | 0 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 24431 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 4014 |
| IRS990/PledgesAndGrantsReceivableGrp/EOYAmt | 0 | 0 |
| IRS990/PoliciesReferenceChaptersInd | 0 | true |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 0 |
| IRS990/PrincipalOfficerNm | 0 | ELIZABETH EBERHART |
| IRS990/PriorPeriodAdjustmentsAmt | 0 | 1130 |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 611710 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 611710 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 2 | 611710 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 3 | 611710 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | CONVENTION INCOME |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | INSURANCE INCOME |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | MEMBERSHIP DUES |
| IRS990/ProgramServiceRevenueGrp/Desc | 3 | OTHER INCOME |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 92716 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 131786 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 661933 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 3 | 88758 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 92716 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 131786 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 661933 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 3 | 88758 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYInvestmentIncomeAmt | 0 | 7036 |
| IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt | 0 | 0 |
| IRS990/PYOtherExpensesAmt | 0 | 875484 |
| IRS990/PYOtherRevenueAmt | 0 | 88565 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 1082532 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 21298 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 281351 |
| IRS990/PYTotalExpensesAmt | 0 | 1156835 |
| IRS990/PYTotalRevenueAmt | 0 | 1178133 |
| IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt | 0 | 0 |
| IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -21177 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | false |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RoyaltiesGrp/TotalAmt | 0 | 0 |
| IRS990/RoyaltiesRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 77389 |
| IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt | 0 | 77389 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 406480 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 320441 |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleD/AgentTrusteeEtcInd | 0 | false |
| IRS990ScheduleD/ExplanationProvidedInd | 0 | X |
| IRS990ScheduleD/InclEscrowCustodialAcctLiabInd | 0 | true |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 105000 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 22704 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 127704 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | HOLDS FUNDS FOR LOCAL HOUSING CORP. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Part IV, Line 2b: Explanation of escrow account liability |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 105000 |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | EACH CHARTERED CHAPTER HAS THE RIGHT TO SEND A DELAGATE TO THE BIENNIAL CONVENTION WHERE THE DELEGATE IS ALLOWED ONE VOTE ON ALL FRATERNITY BUSINESS. APPOINTED AND ELECTED OFFICERS ARE ALSO DELEGATES AT THE BIENNIAL CONVENTION AND HAVE VOTING RIGHTS ON ALL FRATERNITY BUSINESS DECIDED AT THE CONVENTION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | DECISIONS THAT REQUIRE THE APPROVAL OF DELAGATES TO THE BIENNIAL CONVENTION INCLUDE THE RIGHT TO ELECT GRAND COUNCIL MEMBERS, VOTE ON AMENDMENTS TO THE THETA PHI ALPHA CONSTITUTION AND BYLAWS, VOTE ON CONVENTION RESOLUTIONS, AND VOTE ON ADOPTING THETA PHI ALPHA POLICIES. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | FORM 990 IS PREPARED BY AN INDEPENDENT CPA FIRM AND REVIEWED BY THE ORGANIZATION'S TOP MANAGEMENT. THE REVIEWED 990 IS THEN FORWARDED TO THE BOARD FOR REVIEW AND APPROVAL PRIOR TO FILING WITH THE IRS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | ALL MEMBERS AND KEY EMPLOYEES OF THE THETA PHI ALPHA BOARD OF DIRECTORS MUST ANNUALLY FILE A CONFLICT OF INTEREST FORM. MEMBERS MAY NOT VOTE ON ANY ISSUE RELATED TO ANY DISCLOSED CONFLICT. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE GRAND COUNCIL DETERMINES THE COMPENSATION FOR THE EXECUTIVE DIRECTOR. ANNUALLY, THE GRAND COUNCIL REVIEWS THE EXECUTIVE DIRECTOR SALARY, REVIEWS COMPARABLE SALARIES FOR EXECUTIVE DIRECTORS OF COMPARABLE ORGANIZATIONS, INCLUDING OTHER SORORITIES. THE DECISION ON COMPENSATION IS VOTED ON BY THE GRAND COUNCIL. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | THE GRAND COUNCIL DETERMINES THE COMPENSATION FOR THE OFFICERS AND KEY EMPLOYEES. ANNUALLY, THE GRAND COUNCIL REVIEWS THE OFFICER AND KEY EMPLOYEE SALARY, REVIEWS COMPARABLE SALARIES FOR OFFICERS AND KEY EMPLOYEES OF COMPARABLE ORGANIZATIONS, INCLUDING OTHER SORORITIES. THE DECISION ON COMPENSATION IS VOTED ON BY THE GRAND COUNCIL. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | ALL FINANCIAL, TAX, AND LEGAL DOCUMENTS ARE MADE AVAILABLE TO MEMBERS OF THE PUBLIC UPON REQUEST TO THE EXECUTIVE DIRECTOR OF THETA PHI ALPHA. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990, Part VI, Line 7a: How Members or Shareholders Elect Governing Body |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990, Part VI, Line 7b: Describe Decisions of Governing Body Approval by Members or Shareholders |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990, Part VI, Line 11b: Form 990 Review Process |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Form 990, Part VI, Line 19: Other Organization Documents Publicly Available |
| IRS990/SchoolOperatingInd | 0 | false |
| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/SubjectToProxyTaxInd | 0 | false |
| IRS990/TaxableDistributionsInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TempOrPermanentEndowmentsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
| IRS990/TotalAssetsBOYAmt | 0 | 1001322 |
| IRS990/TotalAssetsEOYAmt | 0 | 944715 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 1001322 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 944715 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalContributionsAmt | 0 | 0 |
| IRS990/TotalEmployeeCnt | 0 | 19 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 1079587 |
| IRS990/TotalGrossUBIAmt | 0 | 1703 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 58697 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 22137 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 58697 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 22137 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 942625 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 922578 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 975193 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 81346 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 4125 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 1052582 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 1058410 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 1703 |
| IRS990/TotalVolunteersCnt | 0 | 200 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 1001322 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 944715 |
| IRS990/TransactionWithControlEntInd | 0 | false |
| IRS990/TravelGrp/TotalAmt | 0 | 0 |
| IRS990/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | true |
| IRS990/UnrestrictedNetAssetsGrp/BOYAmt | 0 | 942625 |
| IRS990/UnrestrictedNetAssetsGrp/EOYAmt | 0 | 922578 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 7 |
| IRS990/VotingMembersIndependentCnt | 0 | 7 |
| IRS990/WebsiteAddressTxt | 0 | WWW.THETAPHIALPHA.ORG |
| IRS990/WhistleblowerPolicyInd | 0 | true |
| ReturnHeader/BuildTS | 0 | 2018-06-14 16:35:46Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | ELIZABETH EBERHART |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | Treasurer |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2018-06-27 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | THETA PHI ALPHA FRATERNITY |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | THET |
| ReturnHeader/Filer/EIN | 0 | 390654386 |
| ReturnHeader/Filer/PhoneNum | 0 | 4408999282 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 27025 KNICKERBOCKER RD |
| ReturnHeader/Filer/USAddress/CityNm | 0 | BAY VILLAGE |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | OH |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 44140 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | AGL CPA GROUP LLC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 2810 Premiere Pkwy Suite 200 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | Duluth |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | GA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 30097 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 7706222982 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | James P Leutenegger CPA |
| ReturnHeader/ReturnTs | 0 | 2018-06-27T09:51:54-07:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2016-09-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2017-08-31 |
| ReturnHeader/TaxYr | 0 | 2016 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2017 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $944,715
- Liabilities
- $22,137
- Net assets
- $922,578
- Revenue
- $1,058,410
- Expenses
- $1,079,587
- Net income
- -$21,177