Civic Intelligence

Phi Delta Theta Fraternity Virginia Zeta Chapter

990EZ • Fiscal year 2022 • EIN 54-0925365

Aug 01, 2021 to Jul 31, 2022 • Filed on Feb 06, 2023

Organization ProfileN/A
C/O Swisher Johnson PO Box 1489Lexington, VA 24450

(540) 463-7131

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on this filing.

Source year 2022

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on this filing.

Source year 2022

Net Margin

40th percentile

-0.9%

Higher net margin than 40% of similar nonprofits.

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

Top Officer Pay

93rd percentile

$0

Higher top officer pay than 93% of similar nonprofits.

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

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

Asset Growth

1st percentile

-100%

Faster asset growth than 1% of similar nonprofits.

2022 filings • 501(c)7 • <$500k nonprofits • Annualized from 2021 to 2022

Revenue Growth

42nd percentile

5.8%

Faster revenue growth than 42% of similar nonprofits.

2022 filings • 501(c)7 • <$500k nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Down

$0

Down $936 (-100%) from 2021

Net Assets

Down

$0

Down $936 (-100%) from 2021

Liabilities

-

No earlier filing loaded for comparison.

Revenue And Expenses
Liabilities / RevenueScore unavailableNet Margin40th percentile

Revenue

Up

$104,696

Up $5,696 (+5.8%) from 2021

Expenses

Up

$105,632

Up $7,711 (+7.9%) from 2021

Net Income

Down

-$936

Down $2,015 (-187%) from 2021

Historical Trend

Balance Sheet Trend

Asset Growth1st percentile

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

$15K$10K$5.0K$0-$5.0KAssets 2011: $11,669Liabilities 2011: $02011Assets 2012: $1Liabilities 2012: $5492012Assets 2013: $1Liabilities 2013: $3,580Net Assets 2013: -$3,5802013Assets 2014: $1,890Liabilities 2014: $02014Assets 2015: $231Liabilities 2015: $02015Assets 2016: $8,993Liabilities 2016: $02016Assets 2017: $3,781Liabilities 2017: $02017Assets 2018: $6,250Net Assets 2018: $6,2502018Assets 2020: $0Liabilities 2020: $143Net Assets 2020: -$1432020Assets 2021: $936Net Assets 2021: $9362021Assets 2022: $0Net Assets 2022: $02022Assets 2023: $449Net Assets 2023: $4492023Assets 2024: $145Net Assets 2024: $1452024Assets 2025: $145Net Assets 2025: $1452025

Highlighted filing

2022

Assets$0
Liabilities-
Net Assets$0
Open 2022 Filing

Operations Trend

Revenue Growth42nd percentile

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

$200K$150K$100K$50K$0-$50KRevenue 2011: $121,619Expenses 2011: $110,077Net Income 2011: $11,5422011Revenue 2012: $126,962Expenses 2012: $139,180Net Income 2012: -$12,2182012Revenue 2013: $121,500Expenses 2013: $124,531Net Income 2013: -$3,0312013Revenue 2014: $137,650Expenses 2014: $132,180Net Income 2014: $5,4702014Revenue 2015: $148,400Expenses 2015: $150,059Net Income 2015: -$1,6592015Revenue 2016: $154,717Expenses 2016: $145,955Net Income 2016: $8,7622016Revenue 2017: $99,000Expenses 2017: $104,212Net Income 2017: -$5,2122017Revenue 2018: $96,000Expenses 2018: $93,531Net Income 2018: $2,4692018Revenue 2020: $85,000Expenses 2020: $85,143Net Income 2020: -$1432020Revenue 2021: $99,000Expenses 2021: $97,921Net Income 2021: $1,0792021Revenue 2022: $104,696Expenses 2022: $105,632Net Income 2022: -$9362022Revenue 2023: $83,000Expenses 2023: $82,551Net Income 2023: $4492023Expenses 2024: $3042024

Highlighted filing

2022

Revenue$104,696
Expenses$105,632
Net Income-$936
Open 2022 Filing
Jump To
Filing Snapshot
Filing Period
Aug 1, 2021 to Jul 31, 2022
Signed
Feb 6, 2023
Return Version
2021v4.0
Gross Receipts
$104,696
Mission and Program Overview

Mission

College fraternity chapter

Program Services

DescriptionGrantsExpenses
COLLEGE FRATERNITY CHAPTER PROVIDING SOCIAL EVENTS, AND RELATED SERVICES TO LOCAL MEMBERSHIP OF A NATIONAL FRATERNAL ORGANIZATION ON THE CAMPUS OF AN EDUCATIONAL INSTITUTION.--
Compensation and Service Providers
Top Officer Pay93rd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
NICK GREENEPresidentPT$0--
JOHNY MCGRATHTreasurerPT$0--
ALEX GAGLIARDISecretaryPT$0--
HENRY RICHVice PresidePT$0--
Filing and Contact Details

Filer

Filer Name
Phi Delta Theta Fraternity
EIN
54-0925365
Phone
5404637131
Address
C/O SWISHER JOHNSON PO BOX 1489, LEXINGTON, VA 24450

Signing Officer

Name
Johny Mcgrath
Title
Treasurer
Phone
5404637131
Signed
2023-02-06
Discuss with paid preparer
Yes

Preparer

Firm
Swisher & Johnson Cpas Plc
Address
PO DRAWER 1489, LEXINGTON, VA 24450
Preparer
Susan H Johnson CPA
Phone
5404637131
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16

“Expenses office expense 30 social expense 85,229 bank fees 274 dues & fees to nationals 1,125 groceries 13,598 t-shirts 2,986 repairs & maintenance 2,230 pictures 160 total 105,632”

Form 990-ez, Part III, Line 28

“College fraternity chapter providing social events, and related services to local membership of a national fraternal organization on the campus of an educational institution.”

Raw XML Appendix96 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.

Path#Value
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0SWISHER JOHNSON CPAS PLC
IRS990EZ/BooksInCareOfDetail/PhoneNum05404637131
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt059 HUNTER HILL ROAD
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0LEXINGTON
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0VA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd024450
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0936
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-936
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0936
IRS990EZ/Form990TotalAssetsGrp/EOYAmt00
IRS990EZ/GrossReceiptsAmt0104696
IRS990EZ/GrossReceiptsForPublicUseAmt00
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InitiationFeesAndCapContriAmt0104696
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt0104696
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0936
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0936
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt010.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt110.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt210.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt310.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0NICK GREENE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1JOHNY MCGRATH
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2ALEX GAGLIARDI
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3HENRY RICH
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3VICE PRESIDE
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt0105632
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0COLLEGE FRATERNITY CHAPTER
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0COLLEGE FRATERNITY CHAPTER PROVIDING SOCIAL EVENTS, AND RELATED SERVICES TO LOCAL MEMBERSHIP OF A NATIONAL FRATERNAL ORGANIZATION ON THE CAMPUS OF AN EDUCATIONAL INSTITUTION.
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt0105632
IRS990EZ/TotalRevenueAmt0104696
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EXPENSES OFFICE EXPENSE 30 SOCIAL EXPENSE 85,229 BANK FEES 274 DUES & FEES TO NATIONALS 1,125 GROCERIES 13,598 T-SHIRTS 2,986 REPAIRS & MAINTENANCE 2,230 PICTURES 160 TOTAL 105,632
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1COLLEGE FRATERNITY CHAPTER PROVIDING SOCIAL EVENTS, AND RELATED SERVICES TO LOCAL MEMBERSHIP OF A NATIONAL FRATERNAL ORGANIZATION ON THE CAMPUS OF AN EDUCATIONAL INSTITUTION.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART III, LINE 28
ReturnHeader/BuildTS02023-03-07 01:45:13Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JOHNY MCGRATH
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum05404637131
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-02-06
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PHI DELTA THETA FRATERNITY
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0VIRGINIA ZETA CHAPTER
ReturnHeader/Filer/BusinessNameControlTxt0PHID
ReturnHeader/Filer/EIN0540925365
ReturnHeader/Filer/PhoneNum05404637131
ReturnHeader/Filer/USAddress/AddressLine1Txt0C/O SWISHER JOHNSON PO BOX 1489
ReturnHeader/Filer/USAddress/CityNm0LEXINGTON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0VA
ReturnHeader/Filer/USAddress/ZIPCd024450
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0201684249
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SWISHER & JOHNSON CPAS PLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO DRAWER 1489
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0LEXINGTON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0VA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd024450
ReturnHeader/PreparerPersonGrp/PhoneNum05404637131
ReturnHeader/PreparerPersonGrp/PreparationDt02023-02-10
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0SUSAN H JOHNSON CPA
ReturnHeader/ReturnTs02023-02-15T16:01:37-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0JOHNY
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0MCGRATH
ReturnHeader/TaxPeriodBeginDt02021-08-01
ReturnHeader/TaxPeriodEndDt02022-07-31
ReturnHeader/TaxYr02021

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

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

Open filing
Assets
$0
Liabilities
-
Net assets
$0
Revenue
$104,696
Expenses
$105,632
Net income
-$936
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.00$0.00
2024Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00
2023Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.83$0.83$0.00
2022Detailed filing. Detailed filing data is available for this year.$0.00$0.00$1.05$1.06$0.01
2021Detailed filing. Detailed filing data is available for this year.$0.01$0.01$0.99$0.98$0.01
2020Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$0.85$0.85$0.00
2018Detailed filing. Detailed filing data is available for this year.$0.06$0.06$0.96$0.94$0.02
2017Summary only. Only limited summary data is available for this year.$0.04$0.00$0.99$1.04$0.05
2016Summary only. Only limited summary data is available for this year.$0.09$0.00$1.55$1.46$0.09
2015Summary only. Only limited summary data is available for this year.$0.00$0.00$1.48$1.50$0.02
2014Summary only. Only limited summary data is available for this year.$0.02$0.00$1.38$1.32$0.05
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.00$0.04$0.04$1.22$1.25$0.03
2012Summary only. Only limited summary data is available for this year.$0.00$0.01$1.27$1.39$0.12
2011Summary only. Only limited summary data is available for this year.$0.12$0.00$1.22$1.10$0.12