Liabilities / Assets
94th percentile
Higher debt load relative to assets than 94% of similar nonprofits.
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.72x
Liabilities / Revenue
99th percentile
Higher debt load relative to revenue than 99% of similar nonprofits.
Net Margin
94th percentile
Higher net margin than 94% of similar nonprofits.
Top Officer Pay
93rd percentile
Higher top officer pay than 93% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
Score unavailable
No earlier valid filing was available within the previous three public years.
Revenue Growth
Score unavailable
No earlier valid filing was available within the previous three public years.
Balance Sheet
Assets
$378,694
No earlier filing loaded for comparison.
Net Assets
$106,033
No earlier filing loaded for comparison.
Liabilities
$272,661
No earlier filing loaded for comparison.
Revenue And Expenses
Revenue
$74,192
No earlier filing loaded for comparison.
Expenses
$46,935
No earlier filing loaded for comparison.
Net Income
$27,257
No earlier filing loaded for comparison.
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jul 1, 2018 to Jun 30, 2019
- Signed
- Nov 4, 2019
- Return Version
- 2018v3.1
- Gross Receipts
- $78,861
Mission and Program Overview
Mission
Fraternal Beneficiary Society
Program Services
| Description | Grants | Expenses |
|---|---|---|
| Fraternal rental of real property excl from UBIT under IRC 512b3 | - | $45,728 |
| Fraternal beneficiary society operating under the lodge system for the exclusive benefit of the members of a fraternity | - | $5,876 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Elliot Berg | President | - | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- Phi Gamma Delta Fraternity
- EIN
- 45-3743008
- Address
- 2153 Wealthy St SE, Grand Rapids, MI 49506-3033
Signing Officer
- Name
- Elliot Berg
- Title
- President
- Phone
- 6169154342
- Signed
- 2019-11-04
- Discuss with paid preparer
- Yes
Preparer
- Firm
- West Michigan CPA Services PLLC
- Address
- 2035 28th Street SE Ste U, Grand Rapids, MI 49508
- Preparer
- Bradley Solomon CPA
- Phone
- 6168554384
Supplemental Narrative
Additional Explanations
General explanation attachment
“Rental income from fraternal real property has been excluded from unrelated business income tax (UBIT) under IRS Section 512(b)(3).”
Description of other revenue Part I line 8
“Description AmountFrat house rental 67,200House related contributions 2,307”
Description of other expenses Part I line 16
“Description AmountRitual equipment 552Annual MI fee 20Office expenses 206Recognition exp 292Bank and service fees 87Frat house rental expenses 45,728”
Description of total liabilities Part II line 26
“Category Beginning of Year End of YearHouse cleaning liab 840 2,440Security deposits 4,200 4,200Land contract payable 223,039 219,546Bleuenstein payable 67,760 46,475”
Raw XML Appendix112 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/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | William McClimans |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 6169154342 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 2153 Wealthy St SE |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | Grand Rapids |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | MI |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 495063033 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 35839 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 39918 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 27257 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 50 |
| IRS990EZ/FiledScheduleAInd | 0 | false |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 374615 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 378694 |
| IRS990EZ/FundraisingGrossIncomeAmt | 0 | 5366 |
| IRS990EZ/GrossReceiptsAmt | 0 | 78861 |
| IRS990EZ/GrossReceiptsForPublicUseAmt | 0 | 0 |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InitiationFeesAndCapContriAmt | 0 | 0 |
| IRS990EZ/InvestmentIncomeAmt | 0 | 13 |
| IRS990EZ/LandAndBuildingsGrp/BOYAmt | 0 | 338776 |
| IRS990EZ/LandAndBuildingsGrp/EOYAmt | 0 | 338776 |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MembershipDuesAmt | 0 | 3975 |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 78776 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 106033 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 78776 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 106033 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 0.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | Elliot Berg |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | President |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501cInd | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 0 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 0 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 46885 |
| IRS990EZ/OtherRevenueTotalAmt | 0 | 69507 |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | Fraternal Beneficiary Society |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | Fraternal beneficiary society operating under the lodge system for the exclusive benefit of the members of a fraternity |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 1 | Fraternal rental of real property excl from UBIT under IRC 512b3 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 5876 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 1 | 45728 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SpecialEventsDirectExpensesAmt | 0 | 4669 |
| IRS990EZ/SpecialEventsNetIncomeLossAmt | 0 | 697 |
| IRS990EZ/StatesWhereCopyOfReturnIsFldCd | 0 | MI |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 295839 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 272661 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 46935 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 51604 |
| IRS990EZ/TotalRevenueAmt | 0 | 74192 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TypeOfOrganizationAssocInd | 0 | X |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | Rental income from fraternal real property has been excluded from unrelated business income tax (UBIT) under IRS Section 512(b)(3). |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | Description AmountFrat house rental 67,200House related contributions 2,307 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | Description AmountRitual equipment 552Annual MI fee 20Office expenses 206Recognition exp 292Bank and service fees 87Frat house rental expenses 45,728 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | Category Beginning of Year End of YearHouse cleaning liab 840 2,440Security deposits 4,200 4,200Land contract payable 223,039 219,546Bleuenstein payable 67,760 46,475 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | General explanation attachment |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Description of other revenue Part I line 8 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Description of other expenses Part I line 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Description of total liabilities Part II line 26 |
| ReturnHeader/BuildTS | 0 | 2020-03-31 21:24:44Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | Elliot Berg |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | President |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 6169154342 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2019-11-04 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | Phi Gamma Delta Fraternity |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | PHIG |
| ReturnHeader/Filer/EIN | 0 | 453743008 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 2153 Wealthy St SE |
| ReturnHeader/Filer/USAddress/CityNm | 0 | Grand Rapids |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | MI |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 495063033 |
| ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId | 0 | 98F009A73B4962AF6BC6F1A91E5CB36A98E07981 |
| ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId | 0 | 98F009A73B4962AF6BC6F1A91E5CB36A98E07981 |
| ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionId | 0 | 3843302019318zs4yhna |
| ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionIdDt | 0 | 2019-11-14 |
| ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd | 0 | P |
| ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt | 0 | 107.141.252.236 |
| ReturnHeader/FilingSecurityInformation/IPDt | 0 | 2019-11-14 |
| ReturnHeader/FilingSecurityInformation/IPTm | 0 | 14:49:07 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | West Michigan CPA Services PLLC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 2035 28th Street SE Ste U |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | Grand Rapids |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | MI |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 49508 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 6168554384 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2019-11-14 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | Bradley Solomon CPA |
| ReturnHeader/PreparerPersonGrp/SelfEmployedInd | 0 | X |
| ReturnHeader/ReturnTs | 0 | 2019-11-14T14:47:34-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2018-07-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2019-06-30 |
| ReturnHeader/TaxYr | 0 | 2018 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2019 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $378,694
- Liabilities
- $272,661
- Net assets
- $106,033
- Revenue
- $74,192
- Expenses
- $46,935
- Net income
- $27,257