Civic Intelligence

Phi Gamma Delta Fraternity

EIN 47-3291154 • 501(c)7 • Columbia, SC

990-N Coverage

Profile

A social organization providing social events and activities

1400 Greene StreetColumbia, SC 29208
Siviq Scores

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

Liabilities / Assets

58th percentile

0.00x

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

501(c)7 • <$500k nonprofits • Source year 2022

Liabilities / Revenue

59th percentile

0.00x

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

501(c)7 • <$500k nonprofits • Source year 2022

Net Margin

29th percentile

-5.3%

Higher net margin than 29% of similar nonprofits.

501(c)7 • <$500k nonprofits • Source year 2022

Top Officer Pay

94th percentile

$0

Higher top officer pay than 94% of similar nonprofits.

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

501(c)7 • <$500k nonprofits • Source year 2022

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2022

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2022

Balance Sheet
Liabilities / Assets58th percentile

Assets

Up

$34,408

Up $24,859 (+260%) from 2016

Liabilities

Flat

$0

Flat from 2016

Net Assets

Up

$34,408

Up $24,859 (+260%) from 2016

Operations
Liabilities / Revenue59th percentileNet Margin29th percentile

Revenue

Up

$335,449

Up $232,179 (+225%) from 2016

Expenses

Up

$353,254

Up $259,533 (+277%) from 2016

Net Income

Down

-$17,805

Down $27,354 (-286%) from 2016

Trend Graphs

Balance Sheet Trend

Asset GrowthScore unavailable

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

$40K$30K$20K$10K$0Assets 2016: $9,549Liabilities 2016: $0Net Assets 2016: $9,5492016Assets 2022: $34,408Liabilities 2022: $0Net Assets 2022: $34,4082022

Highlighted filing

2022

Assets$34,408
Liabilities$0
Net Assets$34,408
Open 2022 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$400K$300K$200K$100K$0-$100KRevenue 2016: $103,270Expenses 2016: $93,721Net Income 2016: $9,5492016Revenue 2022: $335,449Expenses 2022: $353,254Net Income 2022: -$17,8052022

Highlighted filing

2022

Revenue$335,449
Expenses$353,254
Net Income-$17,805
Open 2022 Filing

Filings

Most recent year

2022 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$34,408
Liabilities
$0
Net assets
$34,408
Revenue
$335,449
Expenses
$353,254
Net income
-$17,805
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2022Detailed filing. Detailed filing data is available for this year.$0.34$0.00$0.34$3.35$3.53$0.18
2016Detailed filing. Detailed filing data is available for this year.$0.10$0.00$0.10$1.03$0.94$0.10
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Nov 1, 2021 to Oct 31, 2022
Signed
Jan 25, 2023
Return Version
2021v4.0
Gross Receipts
$335,449
Mission and Program Overview

Mission

A social organization providing social events and activities

The organization operates the local chaper of phi gamma delta fraternity. The organization wishes to promote lifelong friendships, academic success, and develop professional relationships. The organization accomplishes the mission by hosting social events, educational events, and contributing back to the community. The time devoted to social events is 60 percent, educational events is 30 percent, and community enrichment is 10 percent. Member dues support the activities of the organization.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$52,213$34,408▼ $17,805
Total Assets$52,213$34,408▼ $17,805
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$52,213$34,408▼ $17,805
Total Net Assets Fund Balance$52,213$34,408▼ $17,805
Total Liabilities and Net Assets / Fund Balance$52,213$34,408▼ $17,805
Compensation and Service Providers
Top Officer Pay94th percentile

Board Members and Trustees

NameTitle
Anderson ReesePresident
Stafford SmithCorr Secreta
Rj DruckerHistorian
Clayton JoynerRecording Se
Jake TostiTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$335,449
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-17,805
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$353,254
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
Travel$127,500--$127,500
Other Expenses$65,105--$65,105
Fees for Services Accounting$9,960--$9,960
Total Functional Expenses$353,254$0$0$353,254
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
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, Page 6, Part VI, Line 11B

“Officers will review and sign form 8879 prior to filing.”

Form 990, Page 6, Part VI, Line 19

“Documents available upon written request.”

Filing and Contact Details

Filer

Filer Name
Phi Gamma Delta Fraternity
EIN
47-3291154
Phone
2674218874
Address
1400 GREENE STREET, COLUMBIA, SC 29208

Signing Officer

Name
Jake Tosti
Title
Treasurer
Phone
2674218874
Signed
2023-01-25
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Anderson Reese
Formed
2015
Voting Board Members
5
Independent Board Members
5
Employees
0
Volunteers
5

Preparer

Firm
Greek Resource Services LLC
Address
PO BOX 1880, TUSCALOOSA, AL 35403-1880
Preparer
Cindy Neal
Phone
2057587754
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

“The organization operates the local chaper of phi gamma delta fraternity. The organization wishes to promote lifelong friendships, academic success, and develop professional relationships. The organization accomplishes the mission by hosting social events, educational events, and contributing back to the community. The time devoted to social events is 60 percent, educational events is 30 percent, and community enrichment is 10 percent. Member dues support the activities of the organization.”

Form 990, Page 5, Part V, Line 3B

“The organization has no unrelated income or investment income.”

Raw XML Appendix247 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/Form990PartVIISectionAGrp/TitleTxt4TREASURER
IRS990/Form990ProvidedToGvrnBodyInd0true
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IRS990/GrantsToIndividualsInd0false
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IRS990/GrantToRelatedPersonInd0false
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION OPERATES THE LOCAL CHAPER OF PHI GAMMA DELTA FRATERNITY. THE ORGANIZATION WISHES TO PROMOTE LIFELONG FRIENDSHIPS, ACADEMIC SUCCESS, AND DEVELOP PROFESSIONAL RELATIONSHIPS. THE ORGANIZATION ACCOMPLISHES THE MISSION BY HOSTING SOCIAL EVENTS, EDUCATIONAL EVENTS, AND CONTRIBUTING BACK TO THE COMMUNITY. THE TIME DEVOTED TO SOCIAL EVENTS IS 60 PERCENT, EDUCATIONAL EVENTS IS 30 PERCENT, AND COMMUNITY ENRICHMENT IS 10 PERCENT. MEMBER DUES SUPPORT THE ACTIVITIES OF THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION HAS NO UNRELATED INCOME OR INVESTMENT INCOME.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2OFFICERS WILL REVIEW AND SIGN FORM 8879 PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DOCUMENTS AVAILABLE UPON WRITTEN REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
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ReturnHeader/BuildTS02023-03-07 01:45:13Z
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ReturnHeader/PreparerPersonGrp/PreparationDt02023-01-26
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CINDY NEAL
ReturnHeader/ReturnTs02023-01-26T12:19:51-05:00
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ReturnHeader/TaxPeriodBeginDt02021-11-01
ReturnHeader/TaxPeriodEndDt02022-10-31
ReturnHeader/TaxYr02021

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