Civic Intelligence

The Fraternity of Phi Gamma Delta Inc

EIN 53-0125862 • 501(c)7 • Lexington, KY

View Organization Page

Profile

To promote social, intellectual and moral development of college men.

1201 Red Mile RoadLexington, KY 40504-2693

phigam.org

Siviq Scores

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

Liabilities / Assets

2nd percentile

0.01x

Higher debt load relative to assets than 2% of similar nonprofits.

501(c)7 • $10M-$25M nonprofits • Source year 2025

Liabilities / Revenue

3rd percentile

0.04x

Higher debt load relative to revenue than 3% of similar nonprofits.

501(c)7 • $10M-$25M nonprofits • Source year 2025

Net Margin

1st percentile

-38%

Higher net margin than 1% of similar nonprofits.

501(c)7 • $10M-$25M nonprofits • Source year 2025

Top Officer Pay

52nd percentile

$241,567

Higher top officer pay than 52% of similar nonprofits.

Top officer pay equals 4.5% of source-year revenue.

501(c)7 • $10M-$25M nonprofits • Source year 2025

Asset Growth

7th percentile

-5.5%

Faster asset growth than 7% of similar nonprofits.

501(c)7 • $10M-$25M nonprofits • Annualized from 2024 to 2025

Revenue Growth

14th percentile

-5.2%

Faster revenue growth than 14% of similar nonprofits.

501(c)7 • $10M-$25M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets2nd percentile

Assets

Down

$16,530,720

Down $957,943 (-5.5%) from 2024

Liabilities

Down

$210,006

Down $372,127 (-64%) from 2024

Net Assets

Down

$16,320,714

Down $585,816 (-3.5%) from 2024

Operations
Liabilities / Revenue3rd percentileNet Margin1st percentile

Revenue

Down

$5,323,565

Down $294,153 (-5.2%) from 2024

Expenses

Up

$7,321,834

Up $149,954 (+2.1%) from 2024

Net Income

Down

-$1,998,269

Down $444,107 (-29%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth7th percentile

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

$20M$15M$10M$5.0M$0Assets 2011: $10,104,695Liabilities 2011: $153,632Net Assets 2011: $9,951,0632011Assets 2012: $10,498,426Liabilities 2012: $341,562Net Assets 2012: $10,156,8642012Assets 2013: $11,192,195Liabilities 2013: $288,594Net Assets 2013: $10,903,6012013Assets 2014: $12,375,760Liabilities 2014: $572,222Net Assets 2014: $11,803,5382014Assets 2015: $14,291,316Liabilities 2015: $88,130Net Assets 2015: $14,203,1862015Assets 2016: $15,103,261Liabilities 2016: $395,597Net Assets 2016: $14,707,6642016Assets 2017: $15,854,315Liabilities 2017: $88,130Net Assets 2017: $15,766,1852017Assets 2018: $14,747,247Liabilities 2018: $358,205Net Assets 2018: $14,389,0422018Assets 2019: $14,550,474Liabilities 2019: $117,283Net Assets 2019: $14,433,1912019Assets 2020: $14,973,505Liabilities 2020: $73,999Net Assets 2020: $14,899,5062020Assets 2021: $17,901,999Liabilities 2021: $63,141Net Assets 2021: $17,838,8582021Assets 2022: $16,891,307Liabilities 2022: $424,958Net Assets 2022: $16,466,3492022Assets 2023: $17,113,211Liabilities 2023: $283,891Net Assets 2023: $16,829,3202023Assets 2024: $17,488,663Liabilities 2024: $582,133Net Assets 2024: $16,906,5302024Assets 2025: $16,530,720Liabilities 2025: $210,006Net Assets 2025: $16,320,7142025

Highlighted filing

2025

Assets$16,530,720
Liabilities$210,006
Net Assets$16,320,714
Open 2025 Filing

Operations Trend

Revenue Growth14th percentile

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

$10M$5.0M$0-$5.0MRevenue 2011: $3,663,391Expenses 2011: $3,315,560Net Income 2011: $347,8312011Revenue 2012: $3,800,629Expenses 2012: $3,429,269Net Income 2012: $371,3602012Revenue 2013: $5,678,067Expenses 2013: $4,153,475Net Income 2013: $1,524,5922013Revenue 2014: $4,343,143Expenses 2014: $4,457,366Net Income 2014: -$114,2232014Revenue 2015: $6,934,323Expenses 2015: $4,606,731Net Income 2015: $2,327,5922015Revenue 2016: $5,251,578Expenses 2016: $4,641,651Net Income 2016: $609,9272016Revenue 2017: $5,588,850Expenses 2017: $5,351,357Net Income 2017: $237,4932017Revenue 2018: $5,531,037Expenses 2018: $5,121,866Net Income 2018: $409,1712018Revenue 2019: $5,802,080Expenses 2019: $6,158,335Net Income 2019: -$356,2552019Revenue 2020: $5,325,452Expenses 2020: $4,973,460Net Income 2020: $351,9922020Revenue 2021: $4,851,750Expenses 2021: $4,760,537Net Income 2021: $91,2132021Revenue 2022: $5,950,769Expenses 2022: $5,335,152Net Income 2022: $615,6172022Revenue 2023: $6,882,567Expenses 2023: $7,109,124Net Income 2023: -$226,5572023Revenue 2024: $5,617,718Expenses 2024: $7,171,880Net Income 2024: -$1,554,1622024Revenue 2025: $5,323,565Expenses 2025: $7,321,834Net Income 2025: -$1,998,2692025

Highlighted filing

2025

Revenue$5,323,565
Expenses$7,321,834
Net Income-$1,998,269
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$16,530,720
Liabilities
$210,006
Net assets
$16,320,714
Revenue
$5,323,565
Expenses
$7,321,834
Net income
-$1,998,269
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$16.5$0.21$16.3$5.32$7.32$2.00
2024Detailed filing. Detailed filing data is available for this year.$17.5$0.58$16.9$5.62$7.17$1.55
2023Detailed filing. Detailed filing data is available for this year.$17.1$0.28$16.8$6.88$7.11$0.23
2022Detailed filing. Detailed filing data is available for this year.$16.9$0.42$16.5$5.95$5.34$0.62
2021Detailed filing. Detailed filing data is available for this year.$17.9$0.06$17.8$4.85$4.76$0.09
2020Detailed filing. Detailed filing data is available for this year.$15.0$0.07$14.9$5.33$4.97$0.35
2019Detailed filing. Detailed filing data is available for this year.$14.6$0.12$14.4$5.80$6.16$0.36
2018Detailed filing. Detailed filing data is available for this year.$14.7$0.36$14.4$5.53$5.12$0.41
2017Detailed filing. Detailed filing data is available for this year.$15.9$0.09$15.8$5.59$5.35$0.24
2016Detailed filing. Detailed filing data is available for this year.$15.1$0.40$14.7$5.25$4.64$0.61
2015Detailed filing. Detailed filing data is available for this year.$14.3$0.09$14.2$6.93$4.61$2.33
2014Summary only. Only limited summary data is available for this year.$12.4$0.57$11.8$4.34$4.46$0.11
2013Summary only. Only limited summary data is available for this year.$11.2$0.29$10.9$5.68$4.15$1.52
2012Summary only. Only limited summary data is available for this year.$10.5$0.34$10.2$3.80$3.43$0.37
2011Summary only. Only limited summary data is available for this year.$10.1$0.15$9.95$3.66$3.32$0.35
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Nov 11, 2025
Return Version
2024v5.2
Gross Receipts
$5,634,282
Mission and Program Overview

Mission

To promote social, intellectual and moral development of college men.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$10,839,389$13,464,092▲ $2,624,703
Cash and Non-Interest-Bearing Accounts$4,742,146$1,017,955▼ $3,724,191
Land, Buildings, and Equipment, Net$912,063$836,661▼ $75,402
Accounts Receivable$401,239$228,552▼ $172,687
Other Notes and Loans Receivable, Net$225,950$225,000▼ $950
Prepaid Expenses and Deferred Charges$194,548$211,869▲ $17,321
Total Assets$17,488,663$16,530,720▼ $957,943
Other Assets Total$173,328$546,591▲ $373,263
Liabilities
Accounts Payable and Accrued Expenses$350,659$189,603▼ $161,056
Deferred Revenue$231,474$20,403▼ $211,071
Total Liabilities$582,133$210,006▼ $372,127
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$16,389,900$16,320,714▼ $69,186
Net Assets With Donor Restrictions$516,630$0▼ $516,630
Total Net Assets Fund Balance$16,906,530$16,320,714▼ $585,816
Total Liabilities and Net Assets / Fund Balance$17,488,663$16,530,720▼ $957,943

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$680,806$1,769,791$2,450,597
Other Land Buildings$24,448$315,070$339,518
Land$131,407-$131,407

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$7,495,295-▲ $1,100,820$240,774$8,355,341
2023$6,812,855-▲ $1,023,360$340,920$7,495,295
2022$6,329,731-▲ $771,002$287,878$6,812,855
2021$7,485,059-▼ $927,795$227,533$6,329,731
2020$5,996,998-▲ $1,698,870$210,809$7,485,059
Compensation and Service Providers
Top Officer Pay52nd percentile

Employees

NameTitleFull / Part TimeBaseTotal
Rob CaudillExecutive DirectorFT$241,567$241,567
William T ShierCFOFT$121,161$121,161
Todd RotgersAssistant EdFT$119,343$119,343

Board Members and Trustees

NameTitle
Tim KilduffPresident
Matt AmendVice President
Aaron GreveCouncilor
James NeilsonCouncilor
Jon YatesCouncilor
Michael BassCouncilor
Nolan BaloccoCouncilor
Robert SiedellSecretary
Kevin HagaTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$937,966
Program Service Revenue
$3,816,773
Investment Income
$247,593
Other Revenue
$321,233
All Other Contributions
$290,906
Change in Net Assets
$-1,998,269

Audited Revenue Reconciliation

Revenue per Audited Statements
$5,323,564
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$1,412,453
Total Revenue per Audited Statements
$6,736,017
Total Revenue per Form 990
$5,323,564
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$4,848,018
Salaries, Compensation, and Employee Benefits$2,473,816
Total Fundraising Expense$184,070
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$987,592$881,772$122,381$1,991,745
Insurance$1,162,029$436,361-$1,598,390
Current Officers, Directors, Trustees, and Key Employees$236,215$245,856-$482,071
Office Expenses$112,131$17,590-$129,721
Other Expenses$643,915$94,847$61,689$94,847
Depreciation Depletion-$86,772-$86,772
All Other Expenses-$84,277-$84,277
Advertising$27,030--$27,030
Total Functional Expenses$4,626,064$2,511,700$184,070$7,321,834

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$7,321,834
Total Expenses per Audited Statements$7,321,834
Total Expenses per Form 990$7,321,834
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
Annual disclosure for covered persons
Yes
Audit committee
Yes
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

“The organization does not have stockholders. Its members are the chapters it serves.”

Form 990, Part VI, Section A, Line 7A

“The chapter delegates elect the members of the governing body at the biannual meeting.”

Form 990, Part VI, Section A, Line 7B

“Certain decisions of the governing body are subject to vote by the members, such as approval of the annual budget”

Form 990, Part VI, Section B, Line 11B

“A copy of the form 990 is reviewed and discussed at a meeting each year before it is filed.”

Form 990, Part VI, Section B, Line 12C

“Written responses are required to conflict of interest issues each year.”

Form 990, Part VI, Section B, Line 15

“The governing body considers independent outside data to determine annual salary for its executive director and key employees. The decision is recorded in the minutes.”

Form 990, Part VI, Section C, Line 19

“The articles of incorporation, conflict of interest policy and financial statements are available upon request. The organization uses any reasonable method, such as website posting to distribute the information.”

Filing and Contact Details

Filer

Filer Name
The Fraternity of Phi Gamma Delta Inc
EIN
53-0125862
Phone
8592551848
Address
1201 RED MILE ROAD, LEXINGTON, KY 40504-2693

Signing Officer

Name
Rob Caudill
Title
Executive Director
Phone
8592551848
Signed
2025-11-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Rob Caudill
Formed
1998
Legal Domicile
In
Voting Board Members
9
Independent Board Members
9
Employees
35
Volunteers
0

Preparer

Firm
Besten & Dieruf Pllc
Address
190 MARKET STREET, LEXINGTON, KY 40507
Preparer
Andrew H Dieruf CPA
Phone
8592544427
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

“The process is unchanged from the previous year.”

Financial Statement Notes

PART V, LINE 4:

“The quasi-endowment funds are intended to provide investment income to the fraternity and to insure that the undergraduate chapters, members, pledges, officers and house corporation officers are protected against loss from claims of liability.”

PART X, LINE 2:

“There are no uncertain tax positions that qualify for disclosure in the financial statements.”

Raw XML AppendixShowing 400 of 515 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/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDENT
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IRS990/Form990PartVIISectionAGrp/TitleTxt8COUNCILOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt10CFO
IRS990/Form990PartVIISectionAGrp/TitleTxt11ASSISTANT ED
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/Form990TFiledInd01
IRS990/FormationYr01998
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/ConsolidatedBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GainOrLossGrp/SecuritiesAmt0-4151
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt09
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt0236009
IRS990/GrossReceiptsAmt05634282
IRS990/GrossReceiptsForPublicUseAmt00
IRS990/GrossSalesOfInventoryAmt058639
IRS990/GroupExemptionNum00204
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt09
IRS990/IndivRcvdGreaterThan100KCnt03
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InitiationFeesAndCapContriAmt00
IRS990/InsuranceGrp/ManagementAndGeneralAmt0436361
IRS990/InsuranceGrp/ProgramServicesAmt01162029
IRS990/InsuranceGrp/TotalAmt01598390
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0251744
IRS990/InvestmentIncomeGrp/UnrelatedBusinessRevenueAmt0251744
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt010839389
IRS990/InvestmentsPubTradedSecGrp/EOYAmt013464092
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt02084861
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0912063
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0836661
IRS990/LandBldgEquipCostOrOtherBssAmt02921522
IRS990/LegalDomicileStateCd0IN
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt0240160
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd01
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0TO PROMOTE SOCIAL, INTELLECTUAL AND MORAL DEVELOPMENT OF COLLEGE MEN.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt016906530
IRS990/NetAssetsOrFundBalancesEOYAmt016320714
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0-4151
IRS990/NetGainOrLossInvestmentsGrp/UnrelatedBusinessRevenueAmt0-4151
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt0-11918
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt0-11918
IRS990/NetUnrelatedBusTxblIncmAmt0116069
IRS990/NetUnrlzdGainsLossesInvstAmt01412453
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt016389900
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt016320714
IRS990/NondeductibleContributionsInd00
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt017590
IRS990/OfficeExpensesGrp/ProgramServicesAmt0112131
IRS990/OfficeExpensesGrp/TotalAmt0129721
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0173328
IRS990/OtherAssetsTotalGrp/EOYAmt0546591
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0UNRELATED BUSINESS INCO
IRS990/OtherExpensesGrp/Desc1HEADQUARTERS AND PROGRA
IRS990/OtherExpensesGrp/Desc2EVENTS
IRS990/OtherExpensesGrp/Desc3BAD DEBT
IRS990/OtherExpensesGrp/FundraisingAmt061689
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0478
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1663747
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt294847
IRS990/OtherExpensesGrp/ProgramServicesAmt01457152
IRS990/OtherExpensesGrp/ProgramServicesAmt1643915
IRS990/OtherExpensesGrp/TotalAmt0478
IRS990/OtherExpensesGrp/TotalAmt12182588
IRS990/OtherExpensesGrp/TotalAmt2643915
IRS990/OtherExpensesGrp/TotalAmt394847
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0OCCUPANCY, NEWSLETTER,
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0211596
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0211596
IRS990/OtherRevenueTotalAmt0211596
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt0122381
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0881772
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0987592
IRS990/OtherSalariesAndWagesGrp/TotalAmt01991745
IRS990/OtherWebsiteInd0X
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt0225950
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt0225000
IRS990/PartialLiquidationInd00
IRS990/PoliciesReferenceChaptersInd01
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0194548
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0211869
IRS990/PrincipalOfficerNm0ROB CAUDILL
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/Desc0FEES AND DUES
IRS990/ProgramServiceRevenueGrp/Desc1INSURANCE FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt02829653
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1987120
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt02829653
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1987120
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt01011490
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0209299
IRS990/PYOtherExpensesAmt04891386
IRS990/PYOtherRevenueAmt0384123
IRS990/PYProgramServiceRevenueAmt04012806
IRS990/PYRevenuesLessExpensesAmt0-1554162
IRS990/PYSalariesCompEmpBnftPaidAmt02280494
IRS990/PYTotalExpensesAmt07171880
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt05617718
IRS990/ReconcilationRevenueExpnssAmt0-1998269
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RelatedOrganizationsAmt0647060
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RoyaltiesRevenueGrp/RelatedOrExemptFuncIncomeAmt0121555
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt0121555
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt0680806
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01769791
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt02450597
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt07495295
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt08355341
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt01100820
IRS990ScheduleD/CYEndwmtFundGrp/OtherExpendituresAmt0240774
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt06812855
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt07495295
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt01023360
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/OtherExpendituresAmt0340920
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt06329731
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt06812855
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0771002
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/OtherExpendituresAmt0287878
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt07485059
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt06329731
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-927795
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/OtherExpendituresAmt0227533
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt05996998
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt07485059
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt01698870
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/OtherExpendituresAmt0210809
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd00
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd00
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt07321834
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt0131407
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0131407
IRS990ScheduleD/NetUnrealizedGainsInvstAmt01412453
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt024448
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0315070
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0339518
IRS990ScheduleD/RevenueNotReportedAmt01412453
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt05323564
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE QUASI-ENDOWMENT FUNDS ARE INTENDED TO PROVIDE INVESTMENT INCOME TO THE FRATERNITY AND TO INSURE THAT THE UNDERGRADUATE CHAPTERS, MEMBERS, PLEDGES, OFFICERS AND HOUSE CORPORATION OFFICERS ARE PROTECTED AGAINST LOSS FROM CLAIMS OF LIABILITY.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1THERE ARE NO UNCERTAIN TAX POSITIONS THAT QUALIFY FOR DISCLOSURE IN THE FINANCIAL STATEMENTS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART V, LINE 4:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0836661
IRS990ScheduleD/TotalExpensesPerForm990Amt07321834
IRS990ScheduleD/TotalRevenuePerForm990Amt05323564
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt06736017
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt07321834
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0241567
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0ROB CAUDILL
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0EXECUTIVE DIRECTOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0241567
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION DOES NOT HAVE STOCKHOLDERS. ITS MEMBERS ARE THE CHAPTERS IT SERVES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE CHAPTER DELEGATES ELECT THE MEMBERS OF THE GOVERNING BODY AT THE BIANNUAL MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2CERTAIN DECISIONS OF THE GOVERNING BODY ARE SUBJECT TO VOTE BY THE MEMBERS, SUCH AS APPROVAL OF THE ANNUAL BUDGET
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3A COPY OF THE FORM 990 IS REVIEWED AND DISCUSSED AT A MEETING EACH YEAR BEFORE IT IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4WRITTEN RESPONSES ARE REQUIRED TO CONFLICT OF INTEREST ISSUES EACH YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE GOVERNING BODY CONSIDERS INDEPENDENT OUTSIDE DATA TO DETERMINE ANNUAL SALARY FOR ITS EXECUTIVE DIRECTOR AND KEY EMPLOYEES. THE DECISION IS RECORDED IN THE MINUTES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE ARTICLES OF INCORPORATION, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. THE ORGANIZATION USES ANY REASONABLE METHOD, SUCH AS WEBSITE POSTING TO DISTRIBUTE THE INFORMATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7THE PROCESS IS UNCHANGED FROM THE PREVIOUS YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART XII, LINE 2C:
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00

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