Civic Intelligence

Phi Delta Theta House Association

990 • Fiscal year 2021 • EIN 47-0589765

Jul 01, 2020 to Jun 30, 2021 • Filed on May 16, 2022

1801 S 183 CirOmaha, NE 68130-2743

(402) 689-7182

Siviq Scores

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

Liabilities / Assets

32nd percentile

0.00x

Higher debt load relative to assets than 32% of similar nonprofits.

2021 filings • 501(c)2 • $1M-$5M nonprofits • Source year 2021

Liabilities / Revenue

29th percentile

0.02x

Higher debt load relative to revenue than 29% of similar nonprofits.

2021 filings • 501(c)2 • $1M-$5M nonprofits • Source year 2021

Net Margin

24th percentile

-20%

Higher net margin than 24% of similar nonprofits.

2021 filings • 501(c)2 • $1M-$5M nonprofits • Source year 2021

Top Officer Pay

54th percentile

$0

Higher top officer pay than 54% of similar nonprofits.

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

2021 filings • 501(c)2 • $1M-$5M nonprofits • Source year 2021

Asset Growth

14th percentile

-5.9%

Faster asset growth than 14% of similar nonprofits.

2021 filings • 501(c)2 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Revenue Growth

11th percentile

-46%

Faster revenue growth than 11% of similar nonprofits.

2021 filings • 501(c)2 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Assets

Down

$1,671,932

Down $104,531 (-5.9%) from 2020

Net Assets

Down

$1,666,173

Down $71,498 (-4.1%) from 2020

Liabilities

Down

$5,759

Down $33,033 (-85%) from 2020

Revenue

Down

$358,436

Down $310,928 (-46%) from 2020

Expenses

Down

$429,934

Down $44,495 (-9.4%) from 2020

Net Income

Down

-$71,498

Down $266,433 (-137%) from 2020

Historical Trend

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KAssets 2010: $422,544Liabilities 2010: $447,195Net Assets 2010: -$24,6512010Assets 2011: $1,050,387Liabilities 2011: $609,408Net Assets 2011: $440,9792011Assets 2012: $1,073,287Liabilities 2012: $592,571Net Assets 2012: $480,7162012Assets 2013: $1,145,370Liabilities 2013: $572,804Net Assets 2013: $572,5662013Assets 2014: $1,228,999Liabilities 2014: $486,474Net Assets 2014: $742,5252014Assets 2015: $1,334,144Liabilities 2015: $378,655Net Assets 2015: $955,4892015Assets 2016: $1,419,670Liabilities 2016: $339,166Net Assets 2016: $1,080,5042016Assets 2017: $1,467,339Liabilities 2017: $253,092Net Assets 2017: $1,214,2472017Assets 2018: $1,595,756Liabilities 2018: $204,490Net Assets 2018: $1,391,2662018Assets 2019: $1,688,072Liabilities 2019: $145,336Net Assets 2019: $1,542,7362019Assets 2020: $1,776,463Liabilities 2020: $38,792Net Assets 2020: $1,737,6712020Assets 2021: $1,671,932Liabilities 2021: $5,759Net Assets 2021: $1,666,1732021Assets 2022: $1,675,379Liabilities 2022: $9,357Net Assets 2022: $1,666,0222022Assets 2023: $1,639,497Liabilities 2023: $8,021Net Assets 2023: $1,631,4762023Assets 2024: $1,506,642Liabilities 2024: $7,726Net Assets 2024: $1,498,9162024

Highlighted filing

2021

Assets$1,671,932
Liabilities$5,759
Net Assets$1,666,173

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2010: $402,4912010Expenses 2011: $325,8542011Expenses 2012: $380,6632012Expenses 2013: $340,9202013Revenue 2014: $520,942Expenses 2014: $350,983Net Income 2014: $169,9592014Revenue 2015: $565,203Expenses 2015: $352,239Net Income 2015: $212,9642015Revenue 2016: $520,139Expenses 2016: $395,124Net Income 2016: $125,0152016Revenue 2017: $542,904Expenses 2017: $409,161Net Income 2017: $133,7432017Revenue 2018: $597,978Expenses 2018: $420,959Net Income 2018: $177,0192018Revenue 2019: $561,817Expenses 2019: $410,347Net Income 2019: $151,4702019Revenue 2020: $669,364Expenses 2020: $474,429Net Income 2020: $194,9352020Revenue 2021: $358,436Expenses 2021: $429,934Net Income 2021: -$71,4982021Revenue 2022: $543,101Expenses 2022: $543,252Net Income 2022: -$1512022Revenue 2023: $611,279Expenses 2023: $645,825Net Income 2023: -$34,5462023Revenue 2024: $530,732Expenses 2024: $663,292Net Income 2024: -$132,5602024

Highlighted filing

2021

Revenue$358,436
Expenses$429,934
Net Income-$71,498
Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
May 16, 2022
Return Version
2020v4.2
Gross Receipts
$358,436
Mission and Program Overview

Mission

The international phi delta theta fraternity was founded on the principles of friendship, sound learning and moral rectitude. The nebraska alpha chapter of phi delta theta was established in 1875 to instill those ideals in undergraduate men attending the university of nebraska-lincoln. The fraternity's principles are brought to life through various brotherhood initiatives, scholarship and academic achievement, community and campus service, self-governance, and alumni and university relations.

The ownership, maintenance and rental of a university sanctioned fraternity house to the local chapter of the national fraternity.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$1,737,671$1,666,173▼ $71,498
Land, Buildings, and Equipment, Net$1,226,370$1,180,282▼ $46,088
Cash and Non-Interest-Bearing Accounts$512,983$468,785▼ $44,198
Prepaid Expenses and Deferred Charges$19,602$21,865▲ $2,263
Accounts Receivable$16,158--
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$1,776,463$1,671,932▼ $104,531
Other Assets Total$1,350$1,000▼ $350
Liabilities
Mortgage Notes Payable Secured by Investment Property$34,315$0▼ $34,315
Accounts Payable and Accrued Expenses$3,264$4,553▲ $1,289
Other Liabilities$1,213$1,206▼ $7
Total Liabilities$38,792$5,759▼ $33,033
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,737,671$1,666,173▼ $71,498
Total Liabilities and Net Assets / Fund Balance$1,776,463$1,671,932▼ $104,531

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,120,009$390,832$1,510,841
Equipment$13,083$86,812$99,895
Land$47,190-$47,190
Compensation and Service Providers

Board Members and Trustees

NameTitle
Dan LevyPresident
Brad ShaferDirector
Brian ChristensenDirector
Chad EngleDirector
Czach UtechDirector
Gene EckelDirector
Josh WhiteDirector
Lee StuartDirector
Ryan NormanDirector
Tanner SkeltonDirector
Tom McalisterDirector
Randy KatholTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$358,436
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-71,498
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$411,580
Salaries, Compensation, and Employee Benefits$18,354
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion---$46,438
All Other Expenses---$40,987
Insurance---$30,446
Other Salaries and Wages---$17,000
Other Expenses---$12,150
Information Technology---$10,302
Fees for Services Accounting---$7,644
Payroll Taxes---$1,354
Interest---$359
Office Expenses---$329
Total Functional Expenses$0$0$0$429,934
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
Accrued Payroll Taxes & Withholdings$1,206
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
Yes
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, Part VI, Section B, Line 11B

The organization's governing body is provided a copy of form 990 from the cpa via electronic mail for comments and possible changes before the return is filed.

Form 990, Part VI, Section C, Line 19

All public documents are available for inspection upon written request to the organization.

Form 990, Part VII Contact Addresses for Officers, Directors, Etc

Dan levy - 7455 s 41 st, lincoln, ne 68516. Randy kathol - 1801 s 183 cir, omaha, ne 68130. Brian christensen - 640 n 156 ave, omaha, ne 68118. Lee stuart - 2001 pine lake rd ste 400, lincoln, ne 68512. Brad shafer - 4715 w deerpath dt, boise, id 83714. Chad engle - 5020 deer creek cir, lincoln, ne 68516. Tom mcalister - 1504 s 97 st, omaha, ne 68124. Ryan norman - 4400 s 86 st ste 100, lincoln, ne 68526. Josh white - 215 s 197 st, omaha, ne 68022. Gene eckel - 10652 s 189 st, omaha, ne 68136. Tanner skelton - 1545 r st, lincoln, ne 68508. Czach utech - 1545 r st, lincoln, ne 68508.

Filing and Contact Details

Filer

Filer Name
Phi Delta Theta House Association
EIN
47-0589765
Phone
4026897182
Address
1801 S 183 CIR, OMAHA, NE 68130-2743

Signing Officer

Name
Dan Levy
Title
President
Phone
4025252120
Signed
2022-05-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dan Levy
Formed
1912
Legal Domicile
Ne
Voting Board Members
13
Independent Board Members
13
Employees
1
Volunteers
15

Preparer

Firm
Seim Johnson Llp
Address
18081 BURT STREET SUITE 200, OMAHA, NE 68022-4722
Preparer
Randy E Kathol
Phone
4023302660
Raw XML Appendix358 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/ProgSrvcAccomActy2Grp/Desc0ACADEMIC EXCELLENCE - ANNUALLY, THE PHI DELTA THETA-NEBRASKA ALPHA CHAPTER'S NAME CAN BE FOUND AT OR NEAR THE TOP OF THE UNIVERSITY OF NEBRASKA'S FRATERNITY RANKINGS FOR GPA (ALWAYS WITHIN TOP 10%). IN ADDITION, SEVERAL PAST AND CURRENT MEMBERS HAVE BEEN SELECTED FOR MEMBERSHIP IN VARIOUS ACADEMIC FRATERNAL ORGANIZATIONS INCLUDING THE HIGHLY-EXCLUSIVE MORTAR BOARD AND INNOCENTS SOCIETY.
IRS990/ProgSrvcAccomActy3Grp/Desc0AWARDS/HONORS - THE NEBRASKA ALPHA CHAPTER OF PHI DELTA THETA HAS BOASTED SEVERAL UNIVERSITY OF NEBRASKA HOMECOMING KINGS AND NUMEROUS CAMPUS AWARDS OVER THE LAST FIVE YEARS. MEN FROM THE NEBRASKA ALPHA CHAPTER HAVE RECEIVED THE EQUIVALENT OF ACTIVE MEMBER AND CHAPTER ADVISOR OF THE YEAR AWARDS FROM THE INTERNATIONAL FRATERNITY. IN THE SUMMERS OF 2009, 2010, 2013, 2014 AND 2021 NEBRASKA ALPHA WAS AWARDED THE HARVARD/OXFORD TROPHY-THE HIGHEST HONOR ANY PHI DELTA THETA CHAPTER CAN RECEIVE. THE CHAPTER WAS THE NATIONAL RUNNER-UP FOR THE HARVARD TROPHY IN 2011 (LARGE SCHOOL CHAPTER) AND A FINALIST FOR THE TROPHY IN 2012.
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IRS990/PYBenefitsPaidToMembersAmt00
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IRS990ScheduleD/EquipmentGrp/BookValueAmt013083
IRS990ScheduleD/EquipmentGrp/DepreciationAmt086812
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ACCRUED PAYROLL TAXES & WITHHOLDINGS
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01180282
IRS990ScheduleD/TotalLiabilityAmt01206
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION'S GOVERNING BODY IS PROVIDED A COPY OF FORM 990 FROM THE CPA VIA ELECTRONIC MAIL FOR COMMENTS AND POSSIBLE CHANGES BEFORE THE RETURN IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ALL PUBLIC DOCUMENTS ARE AVAILABLE FOR INSPECTION UPON WRITTEN REQUEST TO THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DAN LEVY - 7455 S 41 ST, LINCOLN, NE 68516. RANDY KATHOL - 1801 S 183 CIR, OMAHA, NE 68130. BRIAN CHRISTENSEN - 640 N 156 AVE, OMAHA, NE 68118. LEE STUART - 2001 PINE LAKE RD STE 400, LINCOLN, NE 68512. BRAD SHAFER - 4715 W DEERPATH DT, BOISE, ID 83714. CHAD ENGLE - 5020 DEER CREEK CIR, LINCOLN, NE 68516. TOM MCALISTER - 1504 S 97 ST, OMAHA, NE 68124. RYAN NORMAN - 4400 S 86 ST STE 100, LINCOLN, NE 68526. JOSH WHITE - 215 S 197 ST, OMAHA, NE 68022. GENE ECKEL - 10652 S 189 ST, OMAHA, NE 68136. TANNER SKELTON - 1545 R ST, LINCOLN, NE 68508. CZACH UTECH - 1545 R ST, LINCOLN, NE 68508.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VII CONTACT ADDRESSES FOR OFFICERS, DIRECTORS, ETC
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IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
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IRS990/TotalAssetsEOYAmt01671932
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IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt01
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IRS990/TotalGrossUBIAmt00
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IRS990/TotalRevenueGrp/ExclusionAmt00
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IRS990/UnrelatedBusIncmOverLimitInd00
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IRS990/USAddress/ZIPCd068516
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IRS990/VotingMembersIndependentCnt013
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
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ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0DAN LEVY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum04025252120
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-05-16
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PHI DELTA THETA HOUSE ASSOCIATION
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ReturnHeader/Filer/USAddress/CityNm0OMAHA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NE
ReturnHeader/Filer/USAddress/ZIPCd0681302743
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0476097913
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SEIM JOHNSON LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt018081 BURT STREET SUITE 200
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0OMAHA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0680224722
ReturnHeader/PreparerPersonGrp/PhoneNum04023302660
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0RANDY E KATHOL
ReturnHeader/ReturnTs02022-05-16T20:45:03-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0DAN
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0LEVY
ReturnHeader/TaxPeriodBeginDt02020-07-01
ReturnHeader/TaxPeriodEndDt02021-06-30
ReturnHeader/TaxYr02020

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.51$0.01$1.50$0.53$0.66$0.13
2023Detailed filing. Detailed filing data is available for this year.$1.64$0.01$1.63$0.61$0.65$0.03
2022Detailed filing. Detailed filing data is available for this year.$1.68$0.01$1.67$0.54$0.54$0.00
2021Detailed filing. Detailed filing data is available for this year.$1.67$0.01$1.67$0.36$0.43$0.07
2020Detailed filing. Detailed filing data is available for this year.$1.78$0.04$1.74$0.67$0.47$0.19
2019Detailed filing. Detailed filing data is available for this year.$1.69$0.15$1.54$0.56$0.41$0.15
2018Detailed filing. Detailed filing data is available for this year.$1.60$0.20$1.39$0.60$0.42$0.18
2017Detailed filing. Detailed filing data is available for this year.$1.47$0.25$1.21$0.54$0.41$0.13
2016Detailed filing. Detailed filing data is available for this year.$1.42$0.34$1.08$0.52$0.40$0.13
2015Detailed filing. Detailed filing data is available for this year.$1.33$0.38$0.96$0.57$0.35$0.21
2014Detailed filing. Detailed filing data is available for this year.$1.23$0.49$0.74$0.52$0.35$0.17
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.15$0.57$0.57$0.34
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.07$0.59$0.48$0.38
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.05$0.61$0.44$0.33
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.42$0.45$0.02$0.40