Civic Intelligence

Phi Gamma Delta Fraternity

990 • Fiscal year 2023 • EIN 42-0467530

Jul 01, 2022 to Jun 30, 2023 • Filed on Dec 04, 2023

Refreshing map…

303 Ellis AveIowa City, IA 52246

(641) 680-6537

Siviq Scores

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

Liabilities / Assets

54th percentile

0.00x

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

2023 filings • 501(c)7 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

54th percentile

0.00x

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

2023 filings • 501(c)7 • <$500k nonprofits • Source year 2023

Net Margin

57th percentile

4.8%

Higher net margin than 57% of similar nonprofits.

2023 filings • 501(c)7 • <$500k nonprofits • Source year 2023

Top Officer Pay

93rd percentile

$0

Higher top officer pay than 93% of similar nonprofits.

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

2023 filings • 501(c)7 • <$500k nonprofits • Source year 2023

Asset Growth

97th percentile

151%

Faster asset growth than 97% of similar nonprofits.

2023 filings • 501(c)7 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

31st percentile

-4.5%

Faster revenue growth than 31% of similar nonprofits.

2023 filings • 501(c)7 • <$500k nonprofits • Annualized from 2022 to 2023

Assets

Up

$20,529

Up $12,347 (+151%) from 2022

Net Assets

Up

$20,529

Up $12,347 (+151%) from 2022

Liabilities

Flat

$0

Flat from 2022

Revenue

Down

$256,996

Down $12,144 (-4.5%) from 2022

Expenses

Down

$244,649

Down $32,457 (-12%) from 2022

Net Income

Up

$12,347

Up $20,313 (+255%) from 2022

Historical Trend

Balance Sheet Trend

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

$30K$20K$10K$0Assets 2019: $22,216Liabilities 2019: $0Net Assets 2019: $22,2162019Assets 2020: $5,768Liabilities 2020: $0Net Assets 2020: $5,7682020Assets 2021: $16,148Liabilities 2021: $0Net Assets 2021: $16,1482021Assets 2022: $8,182Liabilities 2022: $0Net Assets 2022: $8,1822022Assets 2023: $20,529Liabilities 2023: $0Net Assets 2023: $20,5292023

Highlighted filing

2023

Assets$20,529
Liabilities$0
Net Assets$20,529

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2019: $410,119Expenses 2019: $394,977Net Income 2019: $15,1422019Revenue 2020: $323,757Expenses 2020: $340,205Net Income 2020: -$16,4482020Revenue 2021: $318,041Expenses 2021: $307,661Net Income 2021: $10,3802021Revenue 2022: $269,140Expenses 2022: $277,106Net Income 2022: -$7,9662022Revenue 2023: $256,996Expenses 2023: $244,649Net Income 2023: $12,3472023

Highlighted filing

2023

Revenue$256,996
Expenses$244,649
Net Income$12,347
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
Dec 4, 2023
Return Version
2022v5.0
Gross Receipts
$264,951
Mission and Program Overview

Mission

Provide for member's continued educational, social and environmental learning.

Provide for members' continued educational, social and environmental learning.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$8,182$20,529▲ $12,347
Rtn Earn Endowment Incm Other Fnds$8,182$20,529▲ $12,347
Total Assets$8,182$20,529▲ $12,347
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$8,182$20,529▲ $12,347
Total Liabilities and Net Assets / Fund Balance$8,182$20,529▲ $12,347
Compensation and Service Providers

Board Members and Trustees

NameTitle
Joe HammerPresident
Ethan OsborneHistorian
Ryan DodgeRecording Se
Danny MoningerSecretary
Evan HedinTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$114,091
Program Service Revenue
$136,889
Investment Income
$0
Other Revenue
$6,016
All Other Contributions
$9,785
Change in Net Assets
$12,347
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$244,649
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$100,000--$100,000
Conferences and Meetings$98,529--$98,529
Other Expenses$46,120--$46,120
Total Functional Expenses$244,649$0$0$244,649
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$13,971
Fundraising Direct Expenses$7,955
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, Page 6, Part VI, Line 11B

Form 990 is reviewed by the treasurer of the organization.

Form 990, Page 6, Part VI, Line 19

Copies of form 990 are kept by preparer and the treasurer of the organization. Forms provided upon request.

Filing and Contact Details

Filer

Filer Name
Phi Gamma Delta Fraternity
EIN
42-0467530
Phone
6416806537
Address
303 ELLIS AVE, IOWA CITY, IA 52246

Signing Officer

Name
Evan Hedin
Title
Treasurer
Phone
3193373946
Signed
2023-12-04
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Joe Hammer
Formed
2012
Legal Domicile
Ia
Voting Board Members
5
Independent Board Members
0
Employees
0
Volunteers
20

Preparer

Firm
Bontrager Tax Acct & Consult LLC
Address
PO BOX 448, KALONA, IA 52247-0448
Preparer
Daniel P Bontrager CPA
Phone
3196562614
Raw XML Appendix256 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
IRS990/AccountantCompileOrReviewInd0false
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0PROVIDE FOR MEMBERS' CONTINUED EDUCATIONAL, SOCIAL AND ENVIRONMENTAL LEARNING.
IRS990/AllOtherContributionsAmt09785
IRS990/BooksInCareOfDetail/PersonNm0EVAN HEDIN
IRS990/BooksInCareOfDetail/PhoneNum03193373946
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0303 ELLIS AVE
IRS990/BooksInCareOfDetail/USAddress/CityNm0IOWA CITY
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0IA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd052246
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt08182
IRS990/CashNonInterestBearingGrp/EOYAmt020529
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConferencesMeetingsGrp/ProgramServicesAmt098529
IRS990/ConferencesMeetingsGrp/TotalAmt098529
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0114091
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt00
IRS990/CYOtherExpensesAmt0244649
IRS990/CYOtherRevenueAmt06016
IRS990/CYProgramServiceRevenueAmt0136889
IRS990/CYRevenuesLessExpensesAmt012347
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt0244649
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0256996
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/Desc0OCCUPANCY
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt00
IRS990/ExpenseAmt0100000
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt05.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt120.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt220.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt32.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt42.00
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd4X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/PersonNm0RYAN DODGE
IRS990/Form990PartVIISectionAGrp/PersonNm1JOE HAMMER
IRS990/Form990PartVIISectionAGrp/PersonNm2EVAN HEDIN
IRS990/Form990PartVIISectionAGrp/PersonNm3DANNY MONINGER
IRS990/Form990PartVIISectionAGrp/PersonNm4ETHAN OSBORNE
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/TitleTxt0RECORDING SE
IRS990/Form990PartVIISectionAGrp/TitleTxt1PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt3SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt4HISTORIAN
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormationYr02012
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/FundraisingDirectExpensesAmt07955
IRS990/FundraisingGrossIncomeAmt013971
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt05
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0264951
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0IA
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembershipDuesAmt0104306
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0PROVIDE FOR MEMBER'S CONTINUED EDUCATIONAL, SOCIAL AND ENVIRONMENTAL LEARNING.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt08182
IRS990/NetAssetsOrFundBalancesEOYAmt020529
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt06016
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ProgramServicesAmt0100000
IRS990/OccupancyGrp/TotalAmt0100000
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherExpensesGrp/Desc0BOARD (FOOD)
IRS990/OtherExpensesGrp/ProgramServicesAmt046120
IRS990/OtherExpensesGrp/TotalAmt046120
IRS990/PartialLiquidationInd0false
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0JOE HAMMER
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0OCCUPANCY
IRS990/ProgramServiceRevenueGrp/Desc1BOARD
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt093000
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt143889
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt093000
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt143889
IRS990/ProgSrvcAccomActy2Grp/Desc0PROGRAMS AND SERVICES MADE AVAILABLE TO MEMBERS.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt098529
IRS990/ProgSrvcAccomActy3Grp/Desc0FOOD
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt046120
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt043889
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0153750
IRS990/PYOtherExpensesAmt0277106
IRS990/PYOtherRevenueAmt0-2850
IRS990/PYProgramServiceRevenueAmt0118240
IRS990/PYRevenuesLessExpensesAmt0-7966
IRS990/PYTotalExpensesAmt0277106
IRS990/PYTotalRevenueAmt0269140
IRS990/ReconcilationRevenueExpnssAmt012347
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt093000
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt08182
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt020529
IRS990/ScheduleBRequiredInd0false
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORM 990 IS REVIEWED BY THE TREASURER OF THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1COPIES OF FORM 990 ARE KEPT BY PREPARER AND THE TREASURER OF THE ORGANIZATION. FORMS PROVIDED UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt08182
IRS990/TotalAssetsEOYAmt020529
IRS990/TotalAssetsGrp/BOYAmt08182
IRS990/TotalAssetsGrp/EOYAmt020529
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0114091
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0244649
IRS990/TotalFunctionalExpensesGrp/TotalAmt0244649
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt08182
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt020529
IRS990/TotalProgramServiceExpensesAmt0244649
IRS990/TotalProgramServiceRevenueAmt0136889
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0136889
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0256996
IRS990/TotalVolunteersCnt020
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt08182
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt020529
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0303 ELLIS AVE
IRS990/USAddress/CityNm0IOWA CITY
IRS990/USAddress/StateAbbreviationCd0IA
IRS990/USAddress/ZIPCd052246
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt00
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0EVAN HEDIN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum03193373946
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-12-04
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PHI GAMMA DELTA FRATERNITY
ReturnHeader/Filer/BusinessNameControlTxt0PHIG
ReturnHeader/Filer/EIN0420467530
ReturnHeader/Filer/PhoneNum06416806537
ReturnHeader/Filer/USAddress/AddressLine1Txt0303 ELLIS AVE
ReturnHeader/Filer/USAddress/CityNm0IOWA CITY
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IA
ReturnHeader/Filer/USAddress/ZIPCd052246
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0204135047
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0BONTRAGER TAX ACCT & CONSULT LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 448
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0KALONA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0522470448
ReturnHeader/PreparerPersonGrp/PhoneNum03196562614
ReturnHeader/PreparerPersonGrp/PreparationDt02023-12-04
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DANIEL P BONTRAGER CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02023-12-04T15:57:22-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0HENRY
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0HAMMER
ReturnHeader/TaxPeriodBeginDt02022-07-01
ReturnHeader/TaxPeriodEndDt02023-06-30
ReturnHeader/TaxYr02022

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings