Civic Intelligence

Phi Delta Theta Florida Alpha Chapter

990 • Fiscal year 2014 • EIN 59-2339079

Sep 01, 2013 to Aug 31, 2014 • Filed on Dec 02, 2014

121 SW 13th Street32601

(352) 374-9717

Siviq Scores

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

Liabilities / Assets

98th percentile

1.64x

Higher debt load relative to assets than 98% of similar nonprofits.

2014 filings • 501(c)7 • $500k-$1M nonprofits • Source year 2014

Liabilities / Revenue

68th percentile

0.47x

Higher debt load relative to revenue than 68% of similar nonprofits.

2014 filings • 501(c)7 • $500k-$1M nonprofits • Source year 2014

Net Margin

10th percentile

-13%

Higher net margin than 10% of similar nonprofits.

2014 filings • 501(c)7 • $500k-$1M nonprofits • Source year 2014

Top Officer Pay

83rd percentile

$0

Higher top officer pay than 83% of similar nonprofits.

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

2014 filings • 501(c)7 • $500k-$1M nonprofits • Source year 2014

Asset Growth

6th percentile

-16%

Faster asset growth than 6% of similar nonprofits.

2014 filings • 501(c)7 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Revenue Growth

39th percentile

-0.7%

Faster revenue growth than 39% of similar nonprofits.

2014 filings • 501(c)7 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Assets

Down

$166,671

Down $30,889 (-16%) from 2013

Net Assets

Down

-$107,229

Down $77,246 (-258%) from 2013

Liabilities

Up

$273,900

Up $46,357 (+20%) from 2013

Revenue

Down

$584,908

Down $4,090 (-0.7%) from 2013

Expenses

Up

$662,154

Up $32,788 (+5.2%) from 2013

Net Income

Down

-$77,246

Down $36,878 (-91%) from 2013

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0-$200KAssets 2011: $94,873Liabilities 2011: $74,112Net Assets 2011: $20,7612011Assets 2012: $88,071Liabilities 2012: $77,686Net Assets 2012: $10,3852012Assets 2013: $197,560Liabilities 2013: $227,543Net Assets 2013: -$29,9832013Assets 2014: $166,671Liabilities 2014: $273,900Net Assets 2014: -$107,2292014Assets 2015: $124,106Liabilities 2015: $177,701Net Assets 2015: -$53,5952015Assets 2016: $130,884Liabilities 2016: $194,056Net Assets 2016: -$63,1722016Assets 2017: $504,772Liabilities 2017: $473,322Net Assets 2017: $31,4502017Assets 2018: $563,530Liabilities 2018: $579,444Net Assets 2018: -$15,9142018Assets 2019: $382,690Liabilities 2019: $427,593Net Assets 2019: -$44,9032019Assets 2020: $319,266Liabilities 2020: $343,958Net Assets 2020: -$24,6922020Assets 2021: $52,239Liabilities 2021: $49,128Net Assets 2021: $3,1112021Assets 2022: $72,348Liabilities 2022: $72,110Net Assets 2022: $2382022Assets 2023: $80,488Liabilities 2023: $77,659Net Assets 2023: $2,8292023Assets 2024: $87,119Liabilities 2024: $106,932Net Assets 2024: -$19,8132024Assets 2025: $2,587Liabilities 2025: $22,830Net Assets 2025: -$20,2432025

Highlighted filing

2014

Assets$166,671
Liabilities$273,900
Net Assets-$107,229

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2011: $572,0392011Expenses 2012: $615,6562012Revenue 2013: $588,998Expenses 2013: $629,366Net Income 2013: -$40,3682013Revenue 2014: $584,908Expenses 2014: $662,154Net Income 2014: -$77,2462014Revenue 2015: $768,845Expenses 2015: $715,211Net Income 2015: $53,6342015Revenue 2016: $710,331Expenses 2016: $719,908Net Income 2016: -$9,5772016Revenue 2017: $851,051Expenses 2017: $756,429Net Income 2017: $94,6222017Revenue 2018: $920,669Expenses 2018: $968,028Net Income 2018: -$47,3592018Revenue 2019: $882,585Expenses 2019: $916,737Net Income 2019: -$34,1522019Revenue 2020: $879,953Expenses 2020: $859,742Net Income 2020: $20,2112020Revenue 2021: $335,277Expenses 2021: $307,474Net Income 2021: $27,8032021Revenue 2022: $200,076Expenses 2022: $202,949Net Income 2022: -$2,8732022Revenue 2023: $179,469Expenses 2023: $176,878Net Income 2023: $2,5912023Revenue 2024: $223,651Expenses 2024: $246,293Net Income 2024: -$22,6422024Revenue 2025: $195,306Expenses 2025: $195,736Net Income 2025: -$4302025

Highlighted filing

2014

Revenue$584,908
Expenses$662,154
Net Income-$77,246
Jump To
Filing Snapshot
Filing Period
Sep 1, 2013 to Aug 31, 2014
Signed
Dec 2, 2014
Return Version
2013v3.1
Gross Receipts
$584,908
Mission and Program Overview

Mission

The cultivation of friendship among its members, the acquirement individually of a high degree of mental culture, and the attainment personally of a high standard of morality.

FRATERNAL OPERATIONS

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$118,729$111,601▼ $7,128
Prepaid Expenses and Deferred Charges$33,330$37,690▲ $4,360
Cash and Non-Interest-Bearing Accounts$39,965$8,853▼ $31,112
Land, Buildings, and Equipment, Net$5,536$8,527▲ $2,991
Total Assets$197,560$166,671▼ $30,889
Liabilities
Deferred Revenue$135,630$154,868▲ $19,238
Accounts Payable and Accrued Expenses$81,265$103,863▲ $22,598
Other Liabilities$10,648$15,169▲ $4,521
Total Liabilities$227,543$273,900▲ $46,357
Net Assets / Fund Balance
Unrestricted Net Assets$-29,983$-107,229▼ $77,246
Total Net Assets Fund Balance$-29,983$-107,229▼ $77,246
Total Liabilities and Net Assets / Fund Balance$197,560$166,671▼ $30,889

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$8,527$28,094$36,621
Compensation and Service Providers

Board Members and Trustees

NameTitle
ZACH O'NEALPresident
Jeremy ChosnekTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,000
Program Service Revenue
$583,908
Investment Income
$0
Other Revenue
$0
All Other Contributions
$1,000
Change in Net Assets
$-77,246
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$662,154
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$285,376--$285,376
Other Expenses$19,093--$19,093
Fees for Services Accounting$17,914--$17,914
All Other Expenses$9,762--$9,762
Depreciation Depletion$1,828--$1,828
Conferences and Meetings$1,400--$1,400
Total Functional Expenses$662,154$0$0$662,154
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
Security Deposits Held$9,037
Sales Tax Payable$3,780
Wages Payable to Corp$2,352
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 7A

Executive officers are voted on by the total membership.

Form 990, Page 6, Part VI, Line 10B

Must follow governance according to national organization and university policies

Form 990, Page 6, Part VI, Line 11B

Tax preparer reviews return with treasurer prior to filing.

Form 990, Page 6, Part VI, Line 15A

No compensation paid to officers

Form 990, Page 6, Part VI, Line 15B

NONE

Form 990, Page 6, Part VI, Line 19

AVAILABLE UPON REQUEST

Filing and Contact Details

Filer

EIN
59-2339079

Signing Officer

Name
Jeremy Chosnek
Title
Treasurer
Signed
2014-12-02

Organization Details

Principal Officer
Jeremy Chosnek
Legal Domicile
Fl
Voting Board Members
10
Independent Board Members
139
Employees
0
Volunteers
20

Preparer

Preparer
Michael Metzler
Phone
3523749717
Raw XML Appendix264 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/IRPDocumentCnt00
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1SALES TAX PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2WAGES PAYABLE TO CORP
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EXECUTIVE OFFICERS ARE VOTED ON BY THE TOTAL MEMBERSHIP.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MUST FOLLOW GOVERNANCE ACCORDING TO NATIONAL ORGANIZATION AND UNIVERSITY POLICIES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2TAX PREPARER REVIEWS RETURN WITH TREASURER PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3NO COMPENSATION PAID TO OFFICERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4NONE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5AVAILABLE UPON REQUEST
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ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/PersonNm0JEREMY CHOSNEK
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-12-02
ReturnHeader/Filer/BusinessName/BusinessNameLine10PHI DELTA THETA
ReturnHeader/Filer/BusinessName/BusinessNameLine20FLORIDA ALPHA CHAPTER
ReturnHeader/Filer/BusinessNameControlTxt0PHID
ReturnHeader/Filer/EIN0592339079
ReturnHeader/Filer/USAddress/AddressLine10121 SW 13TH STREET
ReturnHeader/Filer/USAddress/City0GAINESVILLE
ReturnHeader/Filer/USAddress/State0FL
ReturnHeader/Filer/USAddress/ZIPCode032601
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0592855231
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10MICHAEL METZLER CPA PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine102630 NW 41ST ST STE A
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0GAINESVILLE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0FL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode032606
ReturnHeader/PreparerPersonGrp/PhoneNum03523749717
ReturnHeader/PreparerPersonGrp/PreparationDt02014-12-02
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MICHAEL METZLER
ReturnHeader/ReturnTs02014-12-04T13:38:34-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-09-01
ReturnHeader/TaxPeriodEndDt02014-08-31
ReturnHeader/TaxYr02013

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.03$0.23$0.20$1.95$1.96$0.00
2024Detailed filing. Detailed filing data is available for this year.$0.87$1.07$0.20$2.24$2.46$0.23
2023Detailed filing. Detailed filing data is available for this year.$0.80$0.78$0.03$1.79$1.77$0.03
2022Detailed filing. Detailed filing data is available for this year.$0.72$0.72$0.00$2.00$2.03$0.03
2021Detailed filing. Detailed filing data is available for this year.$0.52$0.49$0.03$3.35$3.07$0.28
2020Detailed filing. Detailed filing data is available for this year.$3.19$3.44$0.25$8.80$8.60$0.20
2019Detailed filing. Detailed filing data is available for this year.$3.83$4.28$0.45$8.83$9.17$0.34
2018Detailed filing. Detailed filing data is available for this year.$5.64$5.79$0.16$9.21$9.68$0.47
2017Detailed filing. Detailed filing data is available for this year.$5.05$4.73$0.31$8.51$7.56$0.95
2016Detailed filing. Detailed filing data is available for this year.$1.31$1.94$0.63$7.10$7.20$0.10
2015Summary only. Only limited summary data is available for this year.$1.24$1.78$0.54$7.69$7.15$0.54
2014Detailed filing. Detailed filing data is available for this year.$1.67$2.74$1.07$5.85$6.62$0.77
2013Summary only. Only limited summary data is available for this year.$1.98$2.28$0.30$5.89$6.29$0.40
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.88$0.78$0.10$6.16
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.95$0.74$0.21$5.72
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2014 filings • 501(c)7 • $500k-$1M nonprofits