Civic Intelligence

Phi Gamma Delta Fraternity

990EZ • Fiscal year 2022 • EIN 61-1207339

Jan 01, 2022 to Dec 31, 2022 • Filed on Apr 07, 2023

Organization ProfileN/A
447 Pennsylvania AvenueLexington, KY 40508

(270) 816-2156

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

68th percentile

11%

Higher net margin than 68% 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

91st percentile

47%

Faster asset growth than 91% of similar nonprofits.

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

Revenue Growth

15th percentile

-14%

Faster revenue growth than 15% of similar nonprofits.

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

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Up

$45,676

Up $14,589 (+47%) from 2021

Net Assets

Up

$45,676

Up $14,589 (+47%) from 2021

Liabilities

-

No earlier filing loaded for comparison.

Revenue And Expenses
Liabilities / RevenueScore unavailableNet Margin68th percentile

Revenue

Down

$132,589

Down $21,421 (-14%) from 2021

Expenses

Down

$118,000

Down $45,029 (-28%) from 2021

Net Income

Up

$14,589

Up $23,608 (+262%) from 2021

Historical Trend

Balance Sheet Trend

Asset Growth91st percentile

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

$60K$40K$20K$0Assets 2011: $507Liabilities 2011: $02011Assets 2016: $17,895Liabilities 2016: $0Net Assets 2016: $17,8952016Assets 2017: $8,073Liabilities 2017: $0Net Assets 2017: $8,0722017Assets 2018: $430Liabilities 2018: $02018Assets 2019: $8,477Liabilities 2019: $0Net Assets 2019: $10,7712019Assets 2020: $40,106Liabilities 2020: $0Net Assets 2020: $40,1062020Assets 2021: $31,087Net Assets 2021: $31,0872021Assets 2022: $45,676Net Assets 2022: $45,6762022Assets 2023: $44,545Liabilities 2023: $0Net Assets 2023: $44,5452023Assets 2024: $6,875Liabilities 2024: $0Net Assets 2024: $6,8752024

Highlighted filing

2022

Assets$45,676
Liabilities-
Net Assets$45,676
Open 2022 Filing

Operations Trend

Revenue Growth15th percentile

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

$300K$200K$100K$0-$100KRevenue 2011: $70,235Expenses 2011: $69,728Net Income 2011: $5072011Revenue 2016: $162,037Expenses 2016: $162,281Net Income 2016: -$2442016Revenue 2017: $123,746Expenses 2017: $133,569Net Income 2017: -$9,8232017Revenue 2018: $134,382Expenses 2018: $140,263Net Income 2018: -$5,8812018Revenue 2019: $107,844Expenses 2019: $99,485Net Income 2019: $8,3592019Revenue 2020: $105,826Expenses 2020: $74,197Net Income 2020: $31,6292020Revenue 2021: $154,010Expenses 2021: $163,029Net Income 2021: -$9,0192021Revenue 2022: $132,589Expenses 2022: $118,000Net Income 2022: $14,5892022Revenue 2023: $246,453Expenses 2023: $247,584Net Income 2023: -$1,1312023Revenue 2024: $217,981Expenses 2024: $255,651Net Income 2024: -$37,6702024

Highlighted filing

2022

Revenue$132,589
Expenses$118,000
Net Income$14,589
Open 2022 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Apr 7, 2023
Return Version
2022v5.0
Gross Receipts
$132,589
Mission and Program Overview

Mission

College fraternity chapter operations

Phi gamma delta unites men in enduring friendships, stimulates the pursuit of knowledge, and builds courageous leaders who serve the world with the best that is in them.

Program Services

DescriptionGrantsExpenses
PROVIDE MEALS, HOUSING, AND SOCIAL PROGRAMMING TO THE LOCAL MEMBERS OF THE LOCAL CHAPTER OF A NATIONAL COLLEGIATE SOCIAL FRATERNITY.--
Compensation and Service Providers
Top Officer Pay93rd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
JOSIAH BAUMERTreasurer-$0--
COLEMAN REEDPresident-$0--
Filing and Contact Details

Filer

Filer Name
Phi Gamma Delta Fraternity
EIN
61-1207339
Phone
2708162156
Address
447 PENNSYLVANIA AVENUE, LEXINGTON, KY 40508

Signing Officer

Name
Josiah Baumer
Title
Treasurer
Signed
2023-04-07
Discuss with paid preparer
Yes

Preparer

Firm
Greek Resource Services LLC
Address
PO BOX 1880, TUSCALOOSA, AL 35403-1880
Preparer
Elizabeth Brewer
Phone
2057587754
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16

“Expenses office 4,600 conferences & meetings 3,385 national dues & fees 20,000 social & recruitment 36,353 supplies 7,134 other 206 total 71,678”

Form 990-ez, Part III

“Phi gamma delta unites men in enduring friendships, stimulates the pursuit of knowledge, and builds courageous leaders who serve the world with the best that is in them.”

Raw XML Appendix93 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/PersonNm0JOSIAH BAUMER
IRS990EZ/BooksInCareOfDetail/PhoneNum02708162156
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0447 PENNSYLVANIA AVENUE
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0LEXINGTON
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0KY
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd040508
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt031087
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt045676
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt014589
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt08375
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt031087
IRS990EZ/Form990TotalAssetsGrp/EOYAmt045676
IRS990EZ/GrantsAndSimilarAmountsPaidAmt0100
IRS990EZ/GrossReceiptsAmt0132589
IRS990EZ/GrossReceiptsForPublicUseAmt00
IRS990EZ/GroupExemptionNum00204
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InitiationFeesAndCapContriAmt013860
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt031087
IRS990EZ/NetAssetsOrFundBalancesEOYAmt045676
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt031087
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt045676
IRS990EZ/OccupancyRentUtltsAndMaintAmt037847
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt0000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt1000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0JOSIAH BAUMER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1COLEMAN REED
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1PRESIDENT
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt071678
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0PHI GAMMA DELTA UNITES MEN IN ENDURING FRIENDSHIPS, STIMULATES THE PURSUIT OF KNOWLEDGE, AND BUILDS COURAGEOUS LEADERS WHO SERVE THE WORLD WITH THE BEST THAT IS IN THEM.
IRS990EZ/ProgramServiceRevenueAmt0132589
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0PROVIDE MEALS, HOUSING, AND SOCIAL PROGRAMMING TO THE LOCAL MEMBERS OF THE LOCAL CHAPTER OF A NATIONAL COLLEGIATE SOCIAL FRATERNITY.
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt0118000
IRS990EZ/TotalRevenueAmt0132589
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationAssocInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EXPENSES OFFICE 4,600 CONFERENCES & MEETINGS 3,385 NATIONAL DUES & FEES 20,000 SOCIAL & RECRUITMENT 36,353 SUPPLIES 7,134 OTHER 206 TOTAL 71,678
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1PHI GAMMA DELTA UNITES MEN IN ENDURING FRIENDSHIPS, STIMULATES THE PURSUIT OF KNOWLEDGE, AND BUILDS COURAGEOUS LEADERS WHO SERVE THE WORLD WITH THE BEST THAT IS IN THEM.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART III
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JOSIAH BAUMER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-04-07
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PHI GAMMA DELTA FRATERNITY
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0UPSILON KAPPA CHAPTER
ReturnHeader/Filer/BusinessNameControlTxt0PHIG
ReturnHeader/Filer/EIN0611207339
ReturnHeader/Filer/PhoneNum02708162156
ReturnHeader/Filer/USAddress/AddressLine1Txt0447 PENNSYLVANIA AVENUE
ReturnHeader/Filer/USAddress/CityNm0LEXINGTON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0KY
ReturnHeader/Filer/USAddress/ZIPCd040508
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0GREEK RESOURCE SERVICES LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 1880
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0TUSCALOOSA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0AL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0354031880
ReturnHeader/PreparerPersonGrp/PhoneNum02057587754
ReturnHeader/PreparerPersonGrp/PreparationDt02023-04-07
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ELIZABETH BREWER
ReturnHeader/ReturnTs02023-04-11T11:11:17-04:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0JOSIAH
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0BAUMER
ReturnHeader/TaxPeriodBeginDt02022-01-01
ReturnHeader/TaxPeriodEndDt02022-12-31
ReturnHeader/TaxYr02022

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
$45,676
Liabilities
-
Net assets
$45,676
Revenue
$132,589
Expenses
$118,000
Net income
$14,589
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.07$0.00$0.07$2.18$2.56$0.38
2023Detailed filing. Detailed filing data is available for this year.$0.45$0.00$0.45$2.46$2.48$0.01
2022Detailed filing. Detailed filing data is available for this year.$0.46$0.46$1.33$1.18$0.15
2021Detailed filing. Detailed filing data is available for this year.$0.31$0.31$1.54$1.63$0.09
2020Detailed filing. Detailed filing data is available for this year.$0.40$0.00$0.40$1.06$0.74$0.32
2019Detailed filing. Detailed filing data is available for this year.$0.08$0.00$0.11$1.08$0.99$0.08
2018Summary only. Only limited summary data is available for this year.$0.00$0.00$1.34$1.40$0.06
2017Detailed filing. Detailed filing data is available for this year.$0.08$0.00$0.08$1.24$1.34$0.10
2016Detailed filing. Detailed filing data is available for this year.$0.18$0.00$0.18$1.62$1.62$0.00
2011Summary only. Only limited summary data is available for this year.$0.01$0.00$0.70$0.70$0.01