Civic Intelligence

Phi Delta Theta Fraternity - Texas Epsilon Chapter

990 • Fiscal year 2022 • EIN 75-6036599

Jun 01, 2021 to May 31, 2022 • Filed on Jan 24, 2022

PO Box 4022 - Texas Tech StationLubbock, TX 79409

(806) 786-6974

Siviq Scores

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

Liabilities / Assets

53rd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

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

Liabilities / Revenue

53rd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

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

Net Margin

20th percentile

-12%

Higher net margin than 20% 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

2nd percentile

-78%

Faster asset growth than 2% of similar nonprofits.

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

Revenue Growth

72nd percentile

38%

Faster revenue growth than 72% of similar nonprofits.

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

Assets

Down

$16,137

Down $58,204 (-78%) from 2021

Net Assets

Down

$16,137

Down $58,204 (-78%) from 2021

Liabilities

Flat

$0

Flat from 2021

Revenue

Up

$479,524

Up $133,189 (+38%) from 2021

Expenses

Up

$537,728

Up $168,138 (+45%) from 2021

Net Income

Down

-$58,204

Down $34,949 (-150%) from 2021

Historical Trend

Balance Sheet Trend

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

$100K$50K$0Assets 2011: $53,085Liabilities 2011: $0Net Assets 2011: $53,0852011Assets 2012: $85,837Liabilities 2012: $0Net Assets 2012: $85,8372012Assets 2013: $70,838Liabilities 2013: $0Net Assets 2013: $70,8382013Assets 2014: $19,374Liabilities 2014: $0Net Assets 2014: $19,3742014Assets 2015: $44,914Liabilities 2015: $0Net Assets 2015: $44,9142015Assets 2016: $8,213Liabilities 2016: $0Net Assets 2016: $8,2132016Assets 2017: $31,321Liabilities 2017: $0Net Assets 2017: $31,3212017Assets 2018: $72,952Liabilities 2018: $0Net Assets 2018: $72,9522018Assets 2019: $51,147Liabilities 2019: $2Net Assets 2019: $51,1452019Assets 2020: $97,596Liabilities 2020: $0Net Assets 2020: $97,5962020Assets 2021: $74,341Liabilities 2021: $0Net Assets 2021: $74,3412021Assets 2022: $16,137Liabilities 2022: $0Net Assets 2022: $16,1372022Assets 2023: $3,231Liabilities 2023: $0Net Assets 2023: $3,2312023Assets 2024: $20,689Liabilities 2024: $0Net Assets 2024: $20,6892024Assets 2025: $39,071Liabilities 2025: $0Net Assets 2025: $39,0712025

Highlighted filing

2022

Assets$16,137
Liabilities$0
Net Assets$16,137

Operations Trend

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

$600K$400K$200K$0-$200KExpenses 2011: $236,6822011Expenses 2012: $273,7432012Revenue 2013: $277,988Expenses 2013: $292,987Net Income 2013: -$14,9992013Revenue 2014: $336,255Expenses 2014: $387,719Net Income 2014: -$51,4642014Revenue 2015: $353,796Expenses 2015: $328,256Net Income 2015: $25,5402015Revenue 2016: $314,262Expenses 2016: $350,963Net Income 2016: -$36,7012016Revenue 2017: $357,195Expenses 2017: $334,087Net Income 2017: $23,1082017Revenue 2018: $366,591Expenses 2018: $324,960Net Income 2018: $41,6312018Revenue 2019: $374,751Expenses 2019: $396,558Net Income 2019: -$21,8072019Revenue 2020: $378,478Expenses 2020: $332,027Net Income 2020: $46,4512020Revenue 2021: $346,335Expenses 2021: $369,590Net Income 2021: -$23,2552021Revenue 2022: $479,524Expenses 2022: $537,728Net Income 2022: -$58,2042022Revenue 2023: $347,875Expenses 2023: $360,781Net Income 2023: -$12,9062023Revenue 2024: $350,410Expenses 2024: $332,952Net Income 2024: $17,4582024Revenue 2025: $356,100Expenses 2025: $337,718Net Income 2025: $18,3822025

Highlighted filing

2022

Revenue$479,524
Expenses$537,728
Net Income-$58,204
Jump To
Filing Snapshot
Filing Period
Jun 1, 2021 to May 31, 2022
Signed
Jan 24, 2022
Return Version
2021v4.0
Gross Receipts
$479,524
Mission and Program Overview

Mission

SOCIAL CLUB - FRATERNITY

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$74,341$16,137▼ $58,204
Cash and Non-Interest-Bearing Accounts$69,598$12,743▼ $56,855
Land, Buildings, and Equipment, Net$3,523$3,152▼ $371
Savings and Temporary Cash Investments$1,220$242▼ $978
Total Assets$74,341$16,137▼ $58,204
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$74,341$16,137▼ $58,204
Total Liabilities and Net Assets / Fund Balance$74,341$16,137▼ $58,204

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$3,152$9,408$12,560
Compensation and Service Providers

Board Members and Trustees

NameTitle
Austin PhillipsPresident
Dr Robert KingChapter Advi
John ZwiacherFinancial Ad
Connor TheoleTreasurer
John McvickerVice-preside
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$406,551
Investment Income
$28
Other Revenue
$72,945
Change in Net Assets
$-58,204
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$537,728
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---$96,865
Office Expenses---$8,696
Fees for Services Accounting---$2,025
All Other Expenses---$1,911
Other Expenses---$1,004
Depreciation Depletion---$371
Total Functional Expenses$0$0$0$537,728
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
Backup withholding compliance
No
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
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 11B

Officer reviews return for accuracy before filing

Form 990, Page 6, Part VI, Line 19

All documents are available to the public upon request

Filing and Contact Details

Filer

Filer Name
Phi Delta Theta Fraternity -
EIN
75-6036599
Phone
8067866974
Address
PO BOX 4022 - TEXAS TECH STATION, LUBBOCK, TX 79409

Signing Officer

Name
John Zwiacher
Title
Financial Advisor
Signed
2022-01-24
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Austin Phillips
Voting Board Members
5
Independent Board Members
5
Employees
0

Preparer

Firm
Howard Cunningham Houchin & Turner Llp
Address
5009 122ND STREET, LUBBOCK, TX 79424
Preparer
Lane K Turner CPA
Phone
8067996699
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

The fraternity sponsors activities designed to maintain relationships with alumni.

Raw XML Appendix253 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/BooksInCareOfDetail/PhoneNum08067996699
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 4022
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IRS990/DescribedInSection501c3Ind0false
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IRS990/Form990PartVIISectionAGrp/PersonNm4JOHN ZWIACHER
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE-PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt2TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt3CHAPTER ADVI
IRS990/Form990PartVIISectionAGrp/TitleTxt4FINANCIAL AD
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt05
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0479524
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt05
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt028
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt028
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt02
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt09408
IRS990/LandBldgEquipBasisNetGrp/BOYAmt03523
IRS990/LandBldgEquipBasisNetGrp/EOYAmt03152
IRS990/LandBldgEquipCostOrOtherBssAmt012560
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0SOCIAL CLUB - FRATERNITY
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt074341
IRS990/NetAssetsOrFundBalancesEOYAmt016137
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt096865
IRS990/OfficeExpensesGrp/TotalAmt08696
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowFASB117Ind0X
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IRS990/OtherExpensesGrp/Desc1MEMBERSHIP DUES
IRS990/OtherExpensesGrp/Desc2FOUNDERS DAY
IRS990/OtherExpensesGrp/Desc3CAMPUS ACTIVITIES
IRS990/OtherExpensesGrp/TotalAmt0399544
IRS990/OtherExpensesGrp/TotalAmt122705
IRS990/OtherExpensesGrp/TotalAmt24607
IRS990/OtherExpensesGrp/TotalAmt31004
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IRS990/ProgramServiceRevenueGrp/Desc0MEMBER DUES
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IRS990/ProgSrvcAccomActy2Grp/Desc0THE FRATERNITY COLLECTS DUES AND FEES FROM ITS MEMBERS WHICH ARE REMITTED TO THE NATIONAL FRATERNITY.
IRS990/ProgSrvcAccomActy3Grp/Desc0THE FRATERNITY SPONSORS ACTIVITIES DESIGNED TO INCREASE ITS MEMBERSHIP.
IRS990/ProgSrvcAccomActyOtherGrp/Desc0THE FRATERNITY SPONSORS ACTIVITIES DESIGNED TO MAINTAIN RELATIONSHIPS WITH ALUMNI.
IRS990/ProhibitedTaxShelterTransInd0false
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FRATERNITY SPONSORS ACTIVITIES DESIGNED TO MAINTAIN RELATIONSHIPS WITH ALUMNI.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1OFFICER REVIEWS RETURN FOR ACCURACY BEFORE FILING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL DOCUMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
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ReturnHeader/BuildTS02023-03-07 01:45:13Z
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ReturnHeader/BusinessOfficerGrp/SignatureDt02022-01-24
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ReturnHeader/PreparerPersonGrp/PhoneNum08067996699
ReturnHeader/PreparerPersonGrp/PreparationDt02023-01-30
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0LANE K TURNER CPA
ReturnHeader/ReturnTs02023-01-30T16:19:44-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0JOHN
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0ZWIACHER
ReturnHeader/TaxPeriodBeginDt02021-06-01
ReturnHeader/TaxPeriodEndDt02022-05-31
ReturnHeader/TaxYr02021

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.39$0.00$0.39$3.56$3.38$0.18
2024Detailed filing. Detailed filing data is available for this year.$0.21$0.00$0.21$3.50$3.33$0.17
2023Detailed filing. Detailed filing data is available for this year.$0.03$0.00$0.03$3.48$3.61$0.13
2022Detailed filing. Detailed filing data is available for this year.$0.16$0.00$0.16$4.80$5.38$0.58
2021Detailed filing. Detailed filing data is available for this year.$0.74$0.00$0.74$3.46$3.70$0.23
2020Detailed filing. Detailed filing data is available for this year.$0.98$0.00$0.98$3.78$3.32$0.46
2019Detailed filing. Detailed filing data is available for this year.$0.51$0.00$0.51$3.75$3.97$0.22
2018Detailed filing. Detailed filing data is available for this year.$0.73$0.00$0.73$3.67$3.25$0.42
2017Detailed filing. Detailed filing data is available for this year.$0.31$0.00$0.31$3.57$3.34$0.23
2016Detailed filing. Detailed filing data is available for this year.$0.08$0.00$0.08$3.14$3.51$0.37
2015Detailed filing. Detailed filing data is available for this year.$0.45$0.00$0.45$3.54$3.28$0.26
2014Detailed filing. Detailed filing data is available for this year.$0.19$0.00$0.19$3.36$3.88$0.51
2013Summary only. Only limited summary data is available for this year.$0.71$0.00$0.71$2.78$2.93$0.15
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.86$0.00$0.86$2.74
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.53$0.00$0.53$2.37