Civic Intelligence

Phi Delta Theta Fraternity

EIN 48-0732576 • 501(c)7 • Emporia, KS

Profile

Promote scholarship and brotherhood among members of the fraternity

1326 Highland StreetEmporia, KS 66801

emporia.phideltatheta.org

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 2015

Liabilities / Revenue

59th percentile

0.00x

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

501(c)7 • <$500k nonprofits • Source year 2015

Net Margin

15th percentile

-18%

Higher net margin than 15% of similar nonprofits.

501(c)7 • <$500k nonprofits • Source year 2015

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 2015

Asset Growth

16th percentile

-30%

Faster asset growth than 16% of similar nonprofits.

501(c)7 • <$500k nonprofits • Annualized from 2014 to 2015

Revenue Growth

13th percentile

-34%

Faster revenue growth than 13% of similar nonprofits.

501(c)7 • <$500k nonprofits • Annualized from 2014 to 2015

Balance Sheet
Liabilities / Assets58th percentile

Assets

Down

$23,597

Down $10,220 (-30%) from 2014

Liabilities

Down

$0

Down $1,514 (-100%) from 2014

Net Assets

Down

$23,597

Down $8,706 (-27%) from 2014

Operations
Liabilities / Revenue59th percentileNet Margin15th percentile

Revenue

Down

$47,810

Down $25,057 (-34%) from 2014

Expenses

Down

$56,516

Down $21,177 (-27%) from 2014

Net Income

Down

-$8,706

Down $3,880 (-80%) from 2014

Trend Graphs

Balance Sheet Trend

Asset Growth16th percentile

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

$60K$40K$20K$0Assets 2011: $30,686Liabilities 2011: $02011Assets 2013: $40,028Liabilities 2013: $2,8992013Assets 2014: $33,817Liabilities 2014: $1,514Net Assets 2014: $32,3032014Assets 2015: $23,597Liabilities 2015: $0Net Assets 2015: $23,5972015

Highlighted filing

2015

Assets$23,597
Liabilities$0
Net Assets$23,597
Open 2015 Filing

Operations Trend

Revenue Growth13th percentile

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

$100K$50K$0-$50KRevenue 2011: $80,848Expenses 2011: $74,128Net Income 2011: $6,7202011Revenue 2013: $86,005Expenses 2013: $88,805Net Income 2013: -$2,8002013Revenue 2014: $72,867Expenses 2014: $77,693Net Income 2014: -$4,8262014Revenue 2015: $47,810Expenses 2015: $56,516Net Income 2015: -$8,7062015

Highlighted filing

2015

Revenue$47,810
Expenses$56,516
Net Income-$8,706
Open 2015 Filing

Filings

Most recent year

2015 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$23,597
Liabilities
$0
Net assets
$23,597
Revenue
$47,810
Expenses
$56,516
Net income
-$8,706
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2015Detailed filing. Detailed filing data is available for this year.$23.6$0.00$23.6$47.8$56.5$8.71
2014Detailed filing. Detailed filing data is available for this year.$33.8$1.51$32.3$72.9$77.7$4.83
2013Summary only. Only limited summary data is available for this year.$40.0$2.90$86.0$88.8$2.80
2011Summary only. Only limited summary data is available for this year.$30.7$0.00$80.8$74.1$6.72
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Aug 17, 2016
Return Version
2015v2.1
Gross Receipts
$47,810
Mission and Program Overview

Mission

Promote scholarship and brotherhood among members of the fraternity

The organization is a local chapter of national collegiate social fraternity whose purpose is to provide meals, housing and social programs for the local social fraternity members.

Program Services

DescriptionGrantsExpenses
PROVIDED MEALS, HOUSING AND SOCIAL PROGRAMS TO THE LOCAL SOCIAL FRATERNITY MEMBERS - A TOTAL OF 24 MEMBERS FOR THE YEAR.$0$0
Compensation and Service Providers
Top Officer Pay94th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
JORDAN BRINKAlumni Secretary-$0--
CHEYNNE SWANSONAwards Chairman-$0--
SPENSER JOHNSONChorister-$0--
BRADEN KUSMAULCommunity Service-$0--
SPENSER JOHNSONHistorian-$0--
NICHOLAS THOMSENHouse Manager-$0--
SPENSER JOHNSONLibrarian-$0--
SPENSER JOHNSONPhikeia Educator-$0--
CHEYNNE SWANSONPresident-$0--
CHEYNNE SWANSONPublic Relations/Webmaster-$0--
MONTANA REIMANRecruitment Chair-$0--
MIGUEL ALANIZRisk Management Chair-$0--
Filing and Contact Details

Filer

Filer Name
Phi Delta Theta
EIN
48-0732576
Phone
7857132702
Address
1326 HIGHLAND STREET, EMPORIA, KS 66801

Signing Officer

Name
Jay Ball
Title
Treasurer
Phone
7857132702
Signed
2016-08-17
Discuss with paid preparer
Yes

Preparer

Firm
Omega Financial Inc
Address
1242 6TH AVENUE, COLUMBUS, GA 31901
Preparer
Melanie Powell CPA
Phone
7065710083
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16 - Other Expenses

“Description: conferences & conventions. Amount: 645. Description: other. Amount: 917. Description: chapter dues. Amount: 900. Description: chapter operations. Amount: 7,052. Description: kitchen expenses. Amount: 980. Description: travel. Amount: 540. Total to form 990-ez, line 16: 11,034.”

Form 990-ez, Part II, Line 24 - Other Assets

“Description: account receivable. Beg. Of year amount: 25,320. End of year amount: 11,505.”

Form 990-ez, Part II, Line 26 - Other Liabilities

“Description: accounts payable. Beg. Of year amount: 1,514. End of year amount: 0.”

Raw XML Appendix168 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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IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0ALUMNI SECRETARY
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2CHORISTER
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6LIBRARIAN
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt9PUBLIC RELATIONS/WEBMASTER
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IRS990EZ/PrimaryExemptPurposeTxt0THE ORGANIZATION IS A LOCAL CHAPTER OF NATIONAL COLLEGIATE SOCIAL FRATERNITY WHOSE PURPOSE IS TO PROVIDE MEALS, HOUSING AND SOCIAL PROGRAMS FOR THE LOCAL SOCIAL FRATERNITY MEMBERS.
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IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0PROVIDED MEALS, HOUSING AND SOCIAL PROGRAMS TO THE LOCAL SOCIAL FRATERNITY MEMBERS - A TOTAL OF 24 MEMBERS FOR THE YEAR.
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IRS990EZ/TypeOfOrganizationOtherDesc0FRATERNITY
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IRS990EZ/WebsiteAddressTxt0EMPORIAPHIDELTATHETA.ORG
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DESCRIPTION: CONFERENCES & CONVENTIONS. AMOUNT: 645. DESCRIPTION: OTHER. AMOUNT: 917. DESCRIPTION: CHAPTER DUES. AMOUNT: 900. DESCRIPTION: CHAPTER OPERATIONS. AMOUNT: 7,052. DESCRIPTION: KITCHEN EXPENSES. AMOUNT: 980. DESCRIPTION: TRAVEL. AMOUNT: 540. TOTAL TO FORM 990-EZ, LINE 16: 11,034.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DESCRIPTION: ACCOUNT RECEIVABLE. BEG. OF YEAR AMOUNT: 25,320. END OF YEAR AMOUNT: 11,505.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DESCRIPTION: ACCOUNTS PAYABLE. BEG. OF YEAR AMOUNT: 1,514. END OF YEAR AMOUNT: 0.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART II, LINE 24 - OTHER ASSETS
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART II, LINE 26 - OTHER LIABILITIES
ReasonableCauseExplanation/ExplanationTxt0THE ORGANIZATION'S OFFICERS ARE COMPRISED OF COLLEGE STUDENTS WHO SERVE IN THEIR CAPACITY AS OFFICERS ON A VOLUNTEER BASIS AND RECEIVE NO COMPENSATION FOR THEIR POSITION AS OFFICER. THE ORGANIZATION HAS HAD TURNOVER AMONG THE VARIOUS OFFICER POSITIONS IN THE CURRENT YEAR AND THE 990 FILING RESPONSIBILITIES WERE NOT WELL COMMUNICATED TO THE NEW OFFICERS. THE CURRENT OFFICERS REALIZED THAT THE 990 DUE DATE WAS ON 5/15/2016 AND IMMEDIATELY TOOK ACTION AND GATHERED THE INFORMATION NEEDED TO FILE A COMPLETE AND ACCURATE RETURN.BASED ON THE REASONS STATED ABOVE, WE ASK THAT YOU PLEASE WAIVE THE LATE FILING PENALTY. YOUR CONSIDERATION IN THE MATTER WILL BE GREATLY APPRECIATED.
TransferPrsnlBnftContractsDecl/DeclarationDesc0THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.
ReturnHeader/BuildTS02016-12-15 16:53:06Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0JAY BALL
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum07857132702
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-08-17
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PHI DELTA THETA
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0KANSAS EPSILON
ReturnHeader/Filer/BusinessNameControlTxt0PHID
ReturnHeader/Filer/EIN0480732576
ReturnHeader/Filer/PhoneNum07857132702
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ReturnHeader/Filer/USAddress/ZIPCd066801
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0582096979
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0OMEGA FINANCIAL INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01242 6TH AVENUE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0COLUMBUS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0GA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd031901
ReturnHeader/PreparerPersonGrp/PhoneNum07065710083
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MELANIE POWELL CPA
ReturnHeader/ReturnTs02016-08-24T07:45:50-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02015-01-01
ReturnHeader/TaxPeriodEndDt02015-12-31
ReturnHeader/TaxYr02015

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