Civic Intelligence

Delta Phi Epsilon Sorority Inc

EIN 43-1971836 • 501(c)7 • Philadelphia, PA

View Organization Page

Profile

The organization's exempt purpose is to promote and support social and educational objectives in each of the chapters and colonies located on various universities and college campuses throughout the country.

251 S Camac StPhiladelphia, PA 19107-5609

www.dphie.org

Siviq Scores

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

Liabilities / Assets

88th percentile

0.71x

Higher debt load relative to assets than 88% of similar nonprofits.

501(c)7 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

75th percentile

0.89x

Higher debt load relative to revenue than 75% of similar nonprofits.

501(c)7 • $1M-$5M nonprofits • Source year 2022

Net Margin

10th percentile

-16%

Higher net margin than 10% of similar nonprofits.

501(c)7 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

22nd percentile

-3.4%

Faster asset growth than 22% of similar nonprofits.

501(c)7 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

29th percentile

-0.0%

Faster revenue growth than 29% of similar nonprofits.

501(c)7 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets88th percentile

Assets

Down

$4,523,753

Down $126,833 (-2.7%) from 2023

Liabilities

Down

$1,916,949

Down $131,921 (-6.4%) from 2023

Net Assets

Up

$2,606,804

Up $5,088 (+0.2%) from 2023

Operations
Liabilities / Revenue75th percentileNet Margin10th percentile

Revenue

Down

$9,056,204

Down $305,343 (-3.3%) from 2023

Expenses

Down

$9,234,916

Down $675,189 (-6.8%) from 2023

Net Income

Up

-$178,712

Up $369,846 (+67%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth22nd percentile

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

$6.0M$4.0M$2.0M$0Assets 2011: $3,047,399Liabilities 2011: $1,811,948Net Assets 2011: $1,235,4512011Assets 2012: $3,015,474Liabilities 2012: $1,847,737Net Assets 2012: $1,167,7372012Assets 2013: $3,004,935Liabilities 2013: $1,836,358Net Assets 2013: $1,168,5772013Assets 2014: $3,197,380Liabilities 2014: $1,963,079Net Assets 2014: $1,234,3012014Assets 2015: $2,997,583Liabilities 2015: $1,687,656Net Assets 2015: $1,309,9272015Assets 2016: $3,260,414Liabilities 2016: $1,884,890Net Assets 2016: $1,375,5242016Assets 2017: $3,066,509Liabilities 2017: $1,686,261Net Assets 2017: $1,380,2482017Assets 2018: $3,289,493Liabilities 2018: $1,833,003Net Assets 2018: $1,456,4902018Assets 2019: $3,018,572Liabilities 2019: $1,737,775Net Assets 2019: $1,280,7972019Assets 2020: $2,851,887Liabilities 2020: $1,876,605Net Assets 2020: $975,2822020Assets 2021: $2,908,015Liabilities 2021: $1,658,236Net Assets 2021: $1,249,7792021Assets 2022: $2,808,095Liabilities 2022: $1,988,366Net Assets 2022: $819,7292022Assets 2023: $4,650,586Liabilities 2023: $2,048,870Net Assets 2023: $2,601,7162023Assets 2024: $4,523,753Liabilities 2024: $1,916,949Net Assets 2024: $2,606,8042024

Highlighted filing

2024

Assets$4,523,753
Liabilities$1,916,949
Net Assets$2,606,804
Open 2024 Filing

Operations Trend

Revenue Growth29th percentile

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

$10M$5.0M$0-$5.0MExpenses 2011: $1,233,5212011Expenses 2012: $1,304,1652012Revenue 2013: $1,415,595Expenses 2013: $1,453,324Net Income 2013: -$37,7292013Revenue 2014: $1,831,828Expenses 2014: $1,806,224Net Income 2014: $25,6042014Revenue 2015: $2,084,435Expenses 2015: $1,922,715Net Income 2015: $161,7202015Revenue 2016: $2,339,468Expenses 2016: $2,298,476Net Income 2016: $40,9922016Revenue 2017: $2,535,032Expenses 2017: $2,535,283Net Income 2017: -$2512017Revenue 2018: $2,479,694Expenses 2018: $2,405,831Net Income 2018: $73,8632018Revenue 2019: $2,537,578Expenses 2019: $2,737,433Net Income 2019: -$199,8552019Revenue 2020: $2,489,467Expenses 2020: $2,776,513Net Income 2020: -$287,0462020Revenue 2021: $2,233,543Expenses 2021: $2,038,073Net Income 2021: $195,4702021Revenue 2022: $2,232,843Expenses 2022: $2,579,930Net Income 2022: -$347,0872022Revenue 2023: $9,361,547Expenses 2023: $9,910,105Net Income 2023: -$548,5582023Revenue 2024: $9,056,204Expenses 2024: $9,234,916Net Income 2024: -$178,7122024

Highlighted filing

2024

Revenue$9,056,204
Expenses$9,234,916
Net Income-$178,712
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$4,523,753
Liabilities
$1,916,949
Net assets
$2,606,804
Revenue
$9,056,204
Expenses
$9,234,916
Net income
-$178,712
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$4.52$1.92$2.61$9.06$9.23$0.18
2023Detailed filing. Detailed filing data is available for this year.$4.65$2.05$2.60$9.36$9.91$0.55
2022Detailed filing. Detailed filing data is available for this year.$2.81$1.99$0.82$2.23$2.58$0.35
2021Detailed filing. Detailed filing data is available for this year.$2.91$1.66$1.25$2.23$2.04$0.20
2020Detailed filing. Detailed filing data is available for this year.$2.85$1.88$0.98$2.49$2.78$0.29
2019Detailed filing. Detailed filing data is available for this year.$3.02$1.74$1.28$2.54$2.74$0.20
2018Detailed filing. Detailed filing data is available for this year.$3.29$1.83$1.46$2.48$2.41$0.07
2017Detailed filing. Detailed filing data is available for this year.$3.07$1.69$1.38$2.54$2.54$0.00
2016Detailed filing. Detailed filing data is available for this year.$3.26$1.88$1.38$2.34$2.30$0.04
2015Detailed filing. Detailed filing data is available for this year.$3.00$1.69$1.31$2.08$1.92$0.16
2014Detailed filing. Detailed filing data is available for this year.$3.20$1.96$1.23$1.83$1.81$0.03
2013Summary only. Only limited summary data is available for this year.$3.00$1.84$1.17$1.42$1.45$0.04
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.02$1.85$1.17$1.30
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.05$1.81$1.24$1.23
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 5, 2025
Return Version
2023v6.0
Gross Receipts
$9,056,204
Mission and Program Overview

Mission

The organization's exempt purpose is to promote and support social and educational objectives in each of the chapters and colonies located on various universities and college campuses throughout the country.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,796,983$1,685,370▼ $111,613
Accounts Receivable$250,186$326,315▲ $76,129
Cash and Non-Interest-Bearing Accounts$28,530$79,175▲ $50,645
Investments in Publicly Traded Securities$129,276$68,859▼ $60,417
Prepaid Expenses and Deferred Charges$103,489$49,172▼ $54,317
Other Notes and Loans Receivable, Net$11,050$11,050→ $0
Intangible Assets$10,170$10,170→ $0
Savings and Temporary Cash Investments$665$665→ $0
Total Assets$4,650,586$4,523,753▼ $126,833
Other Assets Total$2,320,237$2,292,977▼ $27,260
Liabilities
Mortgage Notes Payable Secured by Investment Property$938,812$901,900▼ $36,912
Accounts Payable and Accrued Expenses$373,071$392,036▲ $18,965
Unsecured Notes Loans Payable$307,254$358,118▲ $50,864
Other Liabilities$386,298$220,000▼ $166,298
Deferred Revenue$43,435$44,895▲ $1,460
Total Liabilities$2,048,870$1,916,949▼ $131,921
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,601,716$2,606,804▲ $5,088
Total Net Assets Fund Balance$2,601,716$2,606,804▲ $5,088
Total Liabilities and Net Assets / Fund Balance$4,650,586$4,523,753▼ $126,833

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,169,557$659,504$1,829,061
Equipment$419,413$645,349$1,064,762
Land$96,400-$96,400
Other Assets Org$2,292,977--
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseTotal
Nicole DefeoExecutive DiFT$275,000$275,000
Nicole DefeoExecutive Director-$275,000$275,000

Board Members and Trustees

NameTitle
Heather Locke GreenFirst Vice P
Amy OelkersGeneral Memb
Ana MoralesGeneral Memb
Heather ConsalviGeneral Memb
Jaclyn DaakeGeneral Memb
Jessica WestcottGeneral Memb
Laura GlotzbachGeneral Memb
Nicole FriedGeneral Memb
Penelope KokkinidesGeneral Memb
Shareen ClementGeneral Memb
Lisa CondonINT'L PRESID
Revenue and Support

Revenue Composition

Contributions and Grants
$10,255
Program Service Revenue
$8,894,555
Investment Income
$13,719
Other Revenue
$137,675
All Other Contributions
$10,255
Change in Net Assets
$-178,712

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,356,204
Revenue Not Reported on Financial Statements
$6,700,000
Revenue Not Reported on Form 990
$13,799
Other Revenue Adjustments
$6,700,000
Total Revenue per Audited Statements
$2,370,003
Total Revenue per Form 990
$9,056,204
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$7,632,196
Salaries, Compensation, and Employee Benefits$1,602,720
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,088,222$272,056-$1,360,278
Depreciation Depletion$36,379$145,517-$181,896
Information Technology-$159,616-$159,616
Other Employee Benefits$98,550$24,638-$123,188
Payroll Taxes$76,567$19,142-$95,709
Office Expenses$34,727$57,474-$92,201
Conferences and Meetings$74,422--$74,422
Fees for Services Legal-$57,424-$57,424
Travel$50,745--$50,745
Interest$39,840--$39,840
Fees for Services Other-$31,419-$31,419
Fees for Services Accounting-$31,404-$31,404
Pension Plan Contributions$18,836$4,709-$23,545
Other Expenses$6,870,001$17,122-$17,122
Occupancy-$6,886-$6,886
Total Functional Expenses$8,388,289$846,627$0$9,234,916

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$9,234,916
Expenses Not Reported on Financial Statements$6,870,001
Other Expense Adjustments$6,870,001
Expenses per Audited Statements$2,364,915
Total Expenses per Audited Statements$2,364,915
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
Deferred Taxes$220,000
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
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
Yes
Other officer compensation reviewed
Yes
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, Page 6, Part VI, Line 11B

“The executive director reviews the form 990 before it is filed with the internal revenue service.”

Form 990, Page 6, Part VI, Line 12C

“The conflict of interest policy is reviewed by the board.”

Form 990, Page 6, Part VI, Line 15A

“The executive director's salary is approved by the board.”

Form 990, Page 6, Part VI, Line 15B

“All salaries are approved by the board.”

Form 990, Page 6, Part VI, Line 19

“Documents are provided upon request.”

Filing and Contact Details

Filer

Filer Name
Delta Phi Epsilon Sorority Inc
EIN
43-1971836
Phone
2157325901
Address
251 S CAMAC ST, PHILADELPHIA, PA 19107-5609

Signing Officer

Name
Nicole Defeo
Title
Executive Director
Phone
2157325901
Signed
2025-05-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Nicole Defeo
Formed
1922
Legal Domicile
Pa
Voting Board Members
11
Independent Board Members
11
Employees
34

Preparer

Firm
Baratz & Associates Pa
Address
4B EVES DR STE 100, MARLTON, NJ 08053
Preparer
John Fekete CPA
Phone
8569855688
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

“To promote and support social and educational objectives”

Form 990, Part XI, Line 9

“Subordinate revenue -6,700,000 subordinate expenses 6,870,001 total 170,001”

Financial Statement Notes

Schedule D, Page 3, Part X

“The sorority is exempt from federal income taxes pursuant to section 501 (c)(7) of the internal revenue code. However, under section 501(c)(7) certain capital gain income and investment income is taxable as unrelated business income. Fasb asc 740-10-65-1 requires financial statement recognition of the impact of a tax position, if that position is more than likely than not to be sustained in examination, based on the technical merits of the position. The benefit is calculated as the largest amount that is more than 50 percent likely to be realized upon resolution of the benefit. The organization has evaluated its tax position and believes all could be sustained upon examination. With few exceptions, the organization is no longer subject to income tax examinations by federal authorities for years before 2021.”

Schedule D, Page 4, Part XI, Line 4B

“Subordinate revenue 6,700,000”

Schedule D, Page 4, Part XII, Line 4B

“Subordinate expenses 6,870,001”

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IRS990/Form990TFiledInd0true
IRS990/FormationYr01922
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IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt011
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt09056204
IRS990/GroupExemptionNum01656
IRS990/GroupReturnForAffiliatesInd0true
IRS990/IncludeFIN48FootnoteInd0true
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt011
IRS990/IndivRcvdGreaterThan100KCnt01
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt0159616
IRS990/InformationTechnologyGrp/TotalAmt0159616
IRS990/InitiationFeesAndCapContriAmt06651918
IRS990/IntangibleAssetsGrp/BOYAmt010170
IRS990/IntangibleAssetsGrp/EOYAmt010170
IRS990/InterestGrp/ProgramServicesAmt039840
IRS990/InterestGrp/TotalAmt039840
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt013719
IRS990/InvestmentIncomeGrp/UnrelatedBusinessRevenueAmt013719
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsPubTradedSecGrp/BOYAmt0129276
IRS990/InvestmentsPubTradedSecGrp/EOYAmt068859
IRS990/IRPDocumentCnt011
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt01304853
IRS990/LandBldgEquipBasisNetGrp/BOYAmt01796983
IRS990/LandBldgEquipBasisNetGrp/EOYAmt01685370
IRS990/LandBldgEquipCostOrOtherBssAmt02990223
IRS990/LegalDomicileStateCd0PA
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0THE ORGANIZATION'S EXEMPT PURPOSE IS TO PROMOTE AND SUPPORT SOCIAL AND EDUCATIONAL OBJECTIVES IN EACH OF THE CHAPTERS AND COLONIES LOCATED ON VARIOUS UNIVERSITIES AND COLLEGE CAMPUSES THROUGHOUT THE COUNTRY.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt0938812
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt0901900
IRS990/NetAssetsOrFundBalancesBOYAmt02601716
IRS990/NetAssetsOrFundBalancesEOYAmt02606804
IRS990/NetUnrlzdGainsLossesInvstAmt013799
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt02601716
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt02606804
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt06886
IRS990/OccupancyGrp/TotalAmt06886
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt057474
IRS990/OfficeExpensesGrp/ProgramServicesAmt034727
IRS990/OfficeExpensesGrp/TotalAmt092201
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt02320237
IRS990/OtherAssetsTotalGrp/EOYAmt02292977
IRS990/OtherChangesInNetAssetsAmt0170001
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt024638
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt098550
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0123188
IRS990/OtherExpensesGrp/Desc0SUBORDINATE CHAPTER EXP
IRS990/OtherExpensesGrp/Desc1OTHER MISC EXPENSES
IRS990/OtherExpensesGrp/Desc2TAXES AND LICENSES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt019220
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt117122
IRS990/OtherExpensesGrp/ProgramServicesAmt06870001
IRS990/OtherExpensesGrp/TotalAmt06870001
IRS990/OtherExpensesGrp/TotalAmt119220
IRS990/OtherExpensesGrp/TotalAmt217122
IRS990/OtherLiabilitiesGrp/BOYAmt0386298
IRS990/OtherLiabilitiesGrp/EOYAmt0220000
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0272056
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt01088222
IRS990/OtherSalariesAndWagesGrp/TotalAmt01360278
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt011050
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt011050
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt019142
IRS990/PayrollTaxesGrp/ProgramServicesAmt076567
IRS990/PayrollTaxesGrp/TotalAmt095709
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt04709
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt018836
IRS990/PensionPlanContributionsGrp/TotalAmt023545
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0103489
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt049172
IRS990/PrincipalOfficerNm0NICOLE DEFEO
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0SUBORDINATE CHAPTER REVENUE
IRS990/ProgramServiceRevenueGrp/Desc1PER CAPITA FEES
IRS990/ProgramServiceRevenueGrp/Desc2MISCELLANEOUS
IRS990/ProgramServiceRevenueGrp/Desc3INITIATION FEES
IRS990/ProgramServiceRevenueGrp/Desc4NEW MEMBER FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt06700000
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1832977
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2612842
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt3325708
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt4194734
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt06700000
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1832977
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2612842
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt3325708
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt4194734
IRS990/ProgSrvcAccomActyOtherGrp/Desc0TO PROMOTE AND SUPPORT SOCIAL AND EDUCATIONAL OBJECTIVES
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt03158
IRS990/PYInvestmentIncomeAmt02914
IRS990/PYOtherExpensesAmt07691804
IRS990/PYOtherRevenueAmt0141062
IRS990/PYProgramServiceRevenueAmt09214413
IRS990/PYRevenuesLessExpensesAmt0-548558
IRS990/PYSalariesCompEmpBnftPaidAmt02218301
IRS990/PYTotalExpensesAmt09910105
IRS990/PYTotalRevenueAmt09361547
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-178712
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt0137675
IRS990/RoyaltiesRevenueGrp/UnrelatedBusinessRevenueAmt0137675
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0665
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0665
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt01169557
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0659504
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01829061
IRS990ScheduleD/EquipmentGrp/BookValueAmt0419413
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0645349
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt01064762
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt06870001
IRS990ScheduleD/ExpensesSubtotalAmt02364915
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt096400
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt096400
IRS990ScheduleD/NetUnrealizedGainsInvstAmt013799
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt02292977
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0SUBORDINATE ASSETS
IRS990ScheduleD/OtherExpensesNotIncludedAmt06870001
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0220000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DEFERRED TAXES
IRS990ScheduleD/OtherRevenuesNotIncludedAmt06700000
IRS990ScheduleD/RevenueNotReportedAmt013799
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt06700000
IRS990ScheduleD/RevenueSubtotalAmt02356204
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE SORORITY IS EXEMPT FROM FEDERAL INCOME TAXES PURSUANT TO SECTION 501 (C)(7) OF THE INTERNAL REVENUE CODE. HOWEVER, UNDER SECTION 501(C)(7) CERTAIN CAPITAL GAIN INCOME AND INVESTMENT INCOME IS TAXABLE AS UNRELATED BUSINESS INCOME. FASB ASC 740-10-65-1 REQUIRES FINANCIAL STATEMENT RECOGNITION OF THE IMPACT OF A TAX POSITION, IF THAT POSITION IS MORE THAN LIKELY THAN NOT TO BE SUSTAINED IN EXAMINATION, BASED ON THE TECHNICAL MERITS OF THE POSITION. THE BENEFIT IS CALCULATED AS THE LARGEST AMOUNT THAT IS MORE THAN 50 PERCENT LIKELY TO BE REALIZED UPON RESOLUTION OF THE BENEFIT. THE ORGANIZATION HAS EVALUATED ITS TAX POSITION AND BELIEVES ALL COULD BE SUSTAINED UPON EXAMINATION. WITH FEW EXCEPTIONS, THE ORGANIZATION IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY FEDERAL AUTHORITIES FOR YEARS BEFORE 2021.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1SUBORDINATE REVENUE 6,700,000
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2SUBORDINATE EXPENSES 6,870,001
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 4, PART XI, LINE 4B
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2SCHEDULE D, PAGE 4, PART XII, LINE 4B
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01685370
IRS990ScheduleD/TotalBookValueOtherAssetsAmt02292977
IRS990ScheduleD/TotalExpensesPerForm990Amt09234916
IRS990ScheduleD/TotalLiabilityAmt0220000
IRS990ScheduleD/TotalRevenuePerForm990Amt09056204
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02370003
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02364915
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0275000
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0NICOLE DEFEO
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0EXECUTIVE DIRECTOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0275000
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TO PROMOTE AND SUPPORT SOCIAL AND EDUCATIONAL OBJECTIVES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE EXECUTIVE DIRECTOR REVIEWS THE FORM 990 BEFORE IT IS FILED WITH THE INTERNAL REVENUE SERVICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE CONFLICT OF INTEREST POLICY IS REVIEWED BY THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE EXECUTIVE DIRECTOR'S SALARY IS APPROVED BY THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ALL SALARIES ARE APPROVED BY THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5DOCUMENTS ARE PROVIDED UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6SUBORDINATE REVENUE -6,700,000 SUBORDINATE EXPENSES 6,870,001 TOTAL 170,001
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART XI, LINE 9
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IRS990ScheduleR/AssetSaleToOtherOrgInd0false
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IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd1N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0NATIONAL DEVELOPMENT CORP
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1DELTA PHI EPSEDUCATIONAL FOUNDATION
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN1431661725
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501C2
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd1PA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0HOUSING
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt1EDUCATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt07
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0251 S CAMAC STREET
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt1251 S CAMAC STREET
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0PHILADELPHIA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm1PHILADELPHIA
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd1PA
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IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0true
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IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false

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