Phi Delta Theta Fraternity Virginia Zeta Chapter

990EZ • Fiscal year 2023 • EIN 54-0925365

Aug 01, 2022 to Jul 31, 2023 • Filed on Jun 17, 2024

Organization Profile N/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.

No value available

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

Source year 2023

No value available

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

Source year 2023

0.5%

Higher net margin than 44% of similar nonprofits.

2023 filings • 501(c)7 • <$500k nonprofits • Source year 2023

Higher top officer pay than 93% of similar nonprofits.

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

2023 filings • 501(c)7 • <$500k nonprofits • Source year 2023

No value available

A valid growth rate could not be computed from the available filing history.

Annualized from 2022 to 2023

-21%

Faster revenue growth than 13% of similar nonprofits.

2023 filings • 501(c)7 • <$500k nonprofits • Annualized from 2022 to 2023

Balance Sheet

Liabilities / AssetsScore unavailable

Assets

$449

Up $449 from 2022

Net Assets

$449

Up $449 from 2022

Liabilities

No earlier filing loaded for comparison.

Revenue And Expenses

Liabilities / RevenueScore unavailable Net Margin44th percentile

Revenue

Down

$83,000

Down $21,696 (-21%) from 2022

Expenses

Down

$82,551

Down $23,081 (-22%) from 2022

Net Income

$449

Up $1,385 (+148%) from 2022

Historical Trend

Balance Sheet Trend

Asset GrowthScore unavailable

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

Highlighted filing

2023

Assets$449

Liabilities-

Net Assets$449

Open 2023 Filing

Operations Trend

Revenue Growth13th percentile

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

Highlighted filing

2023

Revenue$83,000

Expenses$82,551

Net Income$449

Open 2023 Filing

Jump To

Filing Snapshot

Filing Period: Aug 1, 2022 to Jul 31, 2023
Signed: Jun 17, 2024
Return Version: 2022v5.0
Gross Receipts: $83,000

Mission and Program Overview

Mission

College fraternity chapter

Program Services

Description	Grants	Expenses
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

Name	Title	Full / Part Time	Base	Other	Total
KEITH CALHOUN	President Ho	-	$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: Keith Calhoun
Title: President House Corp
Phone: 5404637131
Signed: 2024-06-17
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 social expense 70,734 bank fees 31 groceries 7,607 t-shirts 310 pictures 159 gifts 2,000 total 80,841”

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 Appendix86 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/ActivitiesNotPreviouslyRptInd	0	false
IRS990EZ/BooksInCareOfDetail/PersonNm	0	SWISHER JOHNSON CPAS PLC
IRS990EZ/BooksInCareOfDetail/PhoneNum	0	5404637131
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt	0	59 HUNTER HILL ROAD
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm	0	LEXINGTON
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd	0	VA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd	0	24450
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt	0	449
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd	0	false
IRS990EZ/DonorAdvisedFndsInd	0	false
IRS990EZ/ExcessOrDeficitForYearAmt	0	449
IRS990EZ/ForeignFinancialAccountInd	0	false
IRS990EZ/ForeignOfficeInd	0	false
IRS990EZ/Form1120PolFiledInd	0	false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt	0	0
IRS990EZ/Form990TotalAssetsGrp/EOYAmt	0	449
IRS990EZ/GrossReceiptsAmt	0	83000
IRS990EZ/GrossReceiptsForPublicUseAmt	0	0
IRS990EZ/InfoInScheduleOPartIIIInd	0	X
IRS990EZ/InfoInScheduleOPartIInd	0	X
IRS990EZ/InitiationFeesAndCapContriAmt	0	83000
IRS990EZ/MadeLoansToFromOfficersInd	0	false
IRS990EZ/MembershipDuesAmt	0	83000
IRS990EZ/MethodOfAccountingCashInd	0	X
IRS990EZ/NetAssetsOrFundBalancesEOYAmt	0	449
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt	0	0
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt	0	449
IRS990EZ/OccupancyRentUtltsAndMaintAmt	0	1710
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt	0	1.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt	0	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	0	KEITH CALHOUN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	0	PRESIDENT HO
IRS990EZ/OperateHospitalInd	0	false
IRS990EZ/Organization501cInd	0	X
IRS990EZ/OrganizationDissolvedEtcInd	0	false
IRS990EZ/OrganizationHadUBIInd	0	false
IRS990EZ/OtherExpensesTotalAmt	0	80841
IRS990EZ/PoliticalCampaignActyInd	0	false
IRS990EZ/PrimaryExemptPurposeTxt	0	COLLEGE FRATERNITY CHAPTER
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt	0	COLLEGE FRATERNITY CHAPTER PROVIDING SOCIAL EVENTS, AND RELATED SERVICES TO LOCAL MEMBERSHIP OF A NATIONAL FRATERNAL ORGANIZATION ON THE CAMPUS OF AN EDUCATIONAL INSTITUTION.
IRS990EZ/ProhibitedTaxShelterTransInd	0	false
IRS990EZ/RelatedOrganizationCtrlEntInd	0	false
IRS990EZ/ScheduleBNotRequiredInd	0	X
IRS990EZ/SubjectToProxyTaxInd	0	false
IRS990EZ/TanningServicesProvidedInd	0	false
IRS990EZ/TotalExpensesAmt	0	82551
IRS990EZ/TotalRevenueAmt	0	83000
IRS990EZ/TransactionWithControlEntInd	0	false
IRS990EZ/TypeOfOrganizationCorpInd	0	X
IRS990EZ/WebsiteAddressTxt	0	N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	0	EXPENSES SOCIAL EXPENSE 70,734 BANK FEES 31 GROCERIES 7,607 T-SHIRTS 310 PICTURES 159 GIFTS 2,000 TOTAL 80,841
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	1	COLLEGE 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/FormAndLineReferenceDesc	0	FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	1	FORM 990-EZ, PART III, LINE 28
ReturnHeader/BuildTS	0	2023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd	0	true
ReturnHeader/BusinessOfficerGrp/PersonNm	0	KEITH CALHOUN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt	0	PRESIDENT HOUSE CORP
ReturnHeader/BusinessOfficerGrp/PhoneNum	0	5404637131
ReturnHeader/BusinessOfficerGrp/SignatureDt	0	2024-06-17
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt	0	PHI DELTA THETA FRATERNITY
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt	0	VIRGINIA ZETA CHAPTER
ReturnHeader/Filer/BusinessNameControlTxt	0	PHID
ReturnHeader/Filer/EIN	0	540925365
ReturnHeader/Filer/PhoneNum	0	5404637131
ReturnHeader/Filer/USAddress/AddressLine1Txt	0	C/O SWISHER JOHNSON PO BOX 1489
ReturnHeader/Filer/USAddress/CityNm	0	LEXINGTON
ReturnHeader/Filer/USAddress/StateAbbreviationCd	0	VA
ReturnHeader/Filer/USAddress/ZIPCd	0	24450
ReturnHeader/IRSResponsiblePrtyInfoCurrInd	0	true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN	0	201684249
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt	0	SWISHER & JOHNSON CPAS PLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt	0	PO DRAWER 1489
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm	0	LEXINGTON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd	0	VA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd	0	24450
ReturnHeader/PreparerPersonGrp/PhoneNum	0	5404637131
ReturnHeader/PreparerPersonGrp/PreparationDt	0	2024-06-17
ReturnHeader/PreparerPersonGrp/PreparerPersonNm	0	SUSAN H JOHNSON CPA
ReturnHeader/ReturnTs	0	2024-06-17T13:42:26-04:00
ReturnHeader/ReturnTypeCd	0	990EZ
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm	0	KEITH
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm	0	CALHOUN
ReturnHeader/TaxPeriodBeginDt	0	2022-08-01
ReturnHeader/TaxPeriodEndDt	0	2023-07-31
ReturnHeader/TaxYr	0	2022

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2023 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing

Assets: $449
Liabilities: -
Net assets: $449
Revenue: $83,000
Expenses: $82,551
Net income: $449

	Balance Sheet			Operations
Year	Assets	Liabilities	Net Assets	Revenue	Expenses	Net 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