Civic Intelligence

Phi Delta Theta Fraternity

990 • Fiscal year 2019 • EIN 48-0372150

Jul 01, 2018 to Jun 30, 2019 • Filed on May 13, 2020

PO Box 982Manhattan, KS 66505-0982

(913) 748-4620

Siviq Scores

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

Liabilities / Assets

92nd percentile

0.90x

Higher debt load relative to assets than 92% of similar nonprofits.

2019 filings • 501(c)7 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

88th percentile

2.12x

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

2019 filings • 501(c)7 • $1M-$5M nonprofits • Source year 2019

Net Margin

67th percentile

9.6%

Higher net margin than 67% of similar nonprofits.

2019 filings • 501(c)7 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2019

Asset Growth

57th percentile

2.1%

Faster asset growth than 57% of similar nonprofits.

2019 filings • 501(c)7 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

31st percentile

-2.3%

Faster revenue growth than 31% of similar nonprofits.

2019 filings • 501(c)7 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Assets

Up

$1,289,801

Up $26,368 (+2.1%) from 2018

Net Assets

Up

$128,666

Up $52,490 (+69%) from 2018

Liabilities

Down

$1,161,135

Down $26,122 (-2.2%) from 2018

Revenue

Down

$548,747

Down $12,715 (-2.3%) from 2018

Expenses

Up

$496,257

Up $58,455 (+13%) from 2018

Net Income

Down

$52,490

Down $71,170 (-58%) from 2018

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0-$500KAssets 2010: $1,058,022Liabilities 2010: $1,235,058Net Assets 2010: -$177,0362010Assets 2011: $1,006,015Liabilities 2011: $1,292,117Net Assets 2011: -$286,1022011Assets 2012: $973,564Liabilities 2012: $1,298,595Net Assets 2012: -$325,0312012Assets 2013: $958,010Liabilities 2013: $1,326,805Net Assets 2013: -$368,7952013Assets 2014: $940,303Liabilities 2014: $1,315,965Net Assets 2014: -$375,6622014Assets 2015: $941,498Liabilities 2015: $1,350,738Net Assets 2015: -$409,2402015Assets 2016: $1,060,585Liabilities 2016: $1,304,446Net Assets 2016: -$243,8612016Assets 2017: $1,208,763Liabilities 2017: $1,210,103Net Assets 2017: -$1,3402017Assets 2018: $1,263,433Liabilities 2018: $1,187,257Net Assets 2018: $76,1762018Assets 2019: $1,289,801Liabilities 2019: $1,161,135Net Assets 2019: $128,6662019Assets 2020: $1,438,937Liabilities 2020: $1,219,693Net Assets 2020: $219,2442020Assets 2021: $1,370,499Liabilities 2021: $996,288Net Assets 2021: $374,2112021Assets 2022: $1,137,653Liabilities 2022: $879,976Net Assets 2022: $257,6772022Assets 2023: $1,078,517Liabilities 2023: $559,026Net Assets 2023: $519,4912023Assets 2024: $1,067,707Liabilities 2024: $520,715Net Assets 2024: $546,9922024Assets 2025: $927,135Liabilities 2025: $103,500Net Assets 2025: $823,6352025

Highlighted filing

2019

Assets$1,289,801
Liabilities$1,161,135
Net Assets$128,666

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2010: $204,037Expenses 2010: $280,255Net Income 2010: -$76,2182010Expenses 2011: $281,3952011Expenses 2012: $306,2212012Revenue 2013: $335,269Expenses 2013: $379,033Net Income 2013: -$43,7642013Revenue 2014: $321,696Expenses 2014: $328,563Net Income 2014: -$6,8672014Revenue 2015: $312,210Expenses 2015: $345,788Net Income 2015: -$33,5782015Revenue 2016: $554,295Expenses 2016: $388,916Net Income 2016: $165,3792016Revenue 2017: $650,156Expenses 2017: $407,635Net Income 2017: $242,5212017Revenue 2018: $561,462Expenses 2018: $437,802Net Income 2018: $123,6602018Revenue 2019: $548,747Expenses 2019: $496,257Net Income 2019: $52,4902019Revenue 2020: $543,614Expenses 2020: $453,036Net Income 2020: $90,5782020Revenue 2021: $708,879Expenses 2021: $553,912Net Income 2021: $154,9672021Revenue 2022: $551,985Expenses 2022: $668,519Net Income 2022: -$116,5342022Revenue 2023: $551,267Expenses 2023: $611,250Net Income 2023: -$59,9832023Revenue 2024: $692,784Expenses 2024: $660,064Net Income 2024: $32,7202024Revenue 2025: $967,514Expenses 2025: $663,228Net Income 2025: $304,2862025

Highlighted filing

2019

Revenue$548,747
Expenses$496,257
Net Income$52,490
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
May 13, 2020
Return Version
2018v3.1
Gross Receipts
$642,328
Mission and Program Overview

Mission

To provide room and board for the members of the active chapter of the college fraternity in order to promote lasting frienships among the members and encourage intellectual achievement.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,046,653$1,070,120▲ $23,467
Cash and Non-Interest-Bearing Accounts$68,551$70,083▲ $1,532
Savings and Temporary Cash Investments$17,148$4,674▼ $12,474
Total Assets$1,263,433$1,289,801▲ $26,368
Other Assets Total$131,081$144,924▲ $13,843
Liabilities
Mortgage Notes Payable Secured by Investment Property$1,148,257$1,122,135▼ $26,122
Other Liabilities$39,000$39,000→ $0
Total Liabilities$1,187,257$1,161,135▼ $26,122
Net Assets / Fund Balance
Unrestricted Net Assets$76,176$128,666▲ $52,490
Total Net Assets Fund Balance$76,176$128,666▲ $52,490
Total Liabilities and Net Assets / Fund Balance$1,263,433$1,289,801▲ $26,368

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$720,120$944,718$1,664,838
Land$350,000-$350,000
Other Assets Org$14,465--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Rod MoyerPresident
Evan HoweSecretary
Evan HoweTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$24,611
Program Service Revenue
$522,224
Investment Income
$1,912
Other Revenue
$0
All Other Contributions
$24,611
Change in Net Assets
$52,490
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$496,257
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---$108,667
Depreciation Depletion---$62,150
Interest---$39,094
All Other Expenses---$33,848
Insurance---$21,141
Other Expenses---$16,284
Payments to Affiliates---$11,455
Fees for Service Investment Mgmnt Fees---$1,357
Fees for Services Accounting---$910
Total Functional Expenses$0$0$0$496,257
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
Baystone LLC Loan Payable$25,000
Pdt Capital Partners Loan Payable$14,000
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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

Treasurer reviews document with financial statements and shares information with president

Form 990, Page 6, Part VI, Line 19

Documents are available upon request from any board member. Contact information available at chapter facility.

Filing and Contact Details

Filer

Filer Name
Sigma Phi Delta Fraternity
EIN
48-0372150
Phone
9137484620
Address
PO BOX 982, MANHATTAN, KS 66505-0982

Signing Officer

Name
Evan Howe
Title
Treasurer
Phone
9137484620
Signed
2020-05-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Rod Moyer
Formed
1914
Legal Domicile
Ks
Voting Board Members
2
Independent Board Members
2
Employees
0
Volunteers
4

Preparer

Firm
Pottberg Gassman & Hoffman Chtd
Address
529 HUMBOLDT SUITE I, MANHATTAN, KS 66502
Preparer
Daniel S Hoffman CPA
Phone
7855379700
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

To provide room and board for the members of the active chapter of the college fraternity in order to promote lasting frienships among the members and encourage intellectual achievement.

Form 990, Part XI, Line 9

Attributable to foundation 0

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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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ReturnHeader/FilingSecurityInformation/IPTm008:40:41
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0481026411
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0POTTBERG GASSMAN & HOFFMAN CHTD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0529 HUMBOLDT SUITE I
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MANHATTAN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0KS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd066502
ReturnHeader/PreparerPersonGrp/PhoneNum07855379700
ReturnHeader/PreparerPersonGrp/PreparationDt02020-05-13
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DANIEL S HOFFMAN CPA
ReturnHeader/ReturnTs02020-05-13T08:40:41-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02018-07-01
ReturnHeader/TaxPeriodEndDt02019-06-30
ReturnHeader/TaxYr02018

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.93$0.10$0.82$0.97$0.66$0.30
2024Detailed filing. Detailed filing data is available for this year.$1.07$0.52$0.55$0.69$0.66$0.03
2023Detailed filing. Detailed filing data is available for this year.$1.08$0.56$0.52$0.55$0.61$0.06
2022Detailed filing. Detailed filing data is available for this year.$1.14$0.88$0.26$0.55$0.67$0.12
2021Detailed filing. Detailed filing data is available for this year.$1.37$1.00$0.37$0.71$0.55$0.15
2020Detailed filing. Detailed filing data is available for this year.$1.44$1.22$0.22$0.54$0.45$0.09
2019Detailed filing. Detailed filing data is available for this year.$1.29$1.16$0.13$0.55$0.50$0.05
2018Detailed filing. Detailed filing data is available for this year.$1.26$1.19$0.08$0.56$0.44$0.12
2017Detailed filing. Detailed filing data is available for this year.$1.21$1.21$0.00$0.65$0.41$0.24
2016Detailed filing. Detailed filing data is available for this year.$1.06$1.30$0.24$0.55$0.39$0.17
2015Detailed filing. Detailed filing data is available for this year.$0.94$1.35$0.41$0.31$0.35$0.03
2014Detailed filing. Detailed filing data is available for this year.$0.94$1.32$0.38$0.32$0.33$0.01
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.96$1.33$0.37$0.34$0.38$0.04
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.97$1.30$0.33$0.31
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.01$1.29$0.29$0.28
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.06$1.24$0.18$0.20$0.28$0.08