Civic Intelligence

Phi Gamma Delta Fraternity

990 • Fiscal year 2024 • EIN 82-0201423

May 01, 2023 to Apr 30, 2024 • Filed on Nov 13, 2024

Organization Profilephigam.org
PO Box 3037Moscow, ID 83843

(208) 949-7922

Siviq Scores

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

Liabilities / Assets

54th percentile

0.00x

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

2024 filings • 501(c)7 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

54th percentile

0.00x

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

2024 filings • 501(c)7 • <$500k nonprofits • Source year 2024

Net Margin

29th percentile

-4.7%

Higher net margin than 29% of similar nonprofits.

2024 filings • 501(c)7 • <$500k nonprofits • Source year 2024

Top Officer Pay

94th percentile

$0

Higher top officer pay than 94% of similar nonprofits.

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

2024 filings • 501(c)7 • <$500k nonprofits • Source year 2024

Asset Growth

13th percentile

-23%

Faster asset growth than 13% of similar nonprofits.

2024 filings • 501(c)7 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

31st percentile

-4.9%

Faster revenue growth than 31% of similar nonprofits.

2024 filings • 501(c)7 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets54th percentile

Assets

Down

$92,164

Down $28,051 (-23%) from 2023

Net Assets

Down

$92,164

Down $28,051 (-23%) from 2023

Liabilities

Flat

$0

Flat from 2023

Revenue And Expenses
Liabilities / Revenue54th percentileNet Margin29th percentile

Revenue

Down

$439,976

Down $22,741 (-4.9%) from 2023

Expenses

Up

$460,523

Up $42,158 (+10%) from 2023

Net Income

Down

-$20,547

Down $64,899 (-146%) from 2023

Historical Trend

Balance Sheet Trend

Asset Growth13th percentile

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

$150K$100K$50K$0Assets 2013: $76,895Liabilities 2013: $0Net Assets 2013: $76,8952013Assets 2014: $56,426Liabilities 2014: $0Net Assets 2014: $56,4262014Assets 2015: $50,772Liabilities 2015: $0Net Assets 2015: $50,7722015Assets 2016: $31,663Liabilities 2016: $0Net Assets 2016: $31,6632016Assets 2017: $31,256Liabilities 2017: $0Net Assets 2017: $31,2562017Assets 2018: $39,660Liabilities 2018: $0Net Assets 2018: $39,6602018Assets 2019: $62,494Liabilities 2019: $0Net Assets 2019: $62,4942019Assets 2021: $71,234Liabilities 2021: $0Net Assets 2021: $71,2342021Assets 2022: $77,645Liabilities 2022: $0Net Assets 2022: $77,6452022Assets 2023: $120,215Liabilities 2023: $0Net Assets 2023: $120,2152023Assets 2024: $92,164Liabilities 2024: $0Net Assets 2024: $92,1642024Assets 2025: $119,748Liabilities 2025: $0Net Assets 2025: $119,7482025

Highlighted filing

2024

Assets$92,164
Liabilities$0
Net Assets$92,164
Open 2024 Filing

Operations Trend

Revenue Growth31st percentile

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

$600K$400K$200K$0-$200KExpenses 2013: $337,4512013Revenue 2014: $314,128Expenses 2014: $334,597Net Income 2014: -$20,4692014Revenue 2015: $367,011Expenses 2015: $364,882Net Income 2015: $2,1292015Revenue 2016: $224,691Expenses 2016: $243,800Net Income 2016: -$19,1092016Revenue 2017: $404,937Expenses 2017: $405,344Net Income 2017: -$4072017Revenue 2018: $368,037Expenses 2018: $359,633Net Income 2018: $8,4042018Revenue 2019: $388,845Expenses 2019: $366,011Net Income 2019: $22,8342019Revenue 2021: $282,076Expenses 2021: $294,918Net Income 2021: -$12,8422021Revenue 2022: $377,231Expenses 2022: $357,367Net Income 2022: $19,8642022Revenue 2023: $462,717Expenses 2023: $418,365Net Income 2023: $44,3522023Revenue 2024: $439,976Expenses 2024: $460,523Net Income 2024: -$20,5472024Revenue 2025: $511,067Expenses 2025: $482,406Net Income 2025: $28,6612025

Highlighted filing

2024

Revenue$439,976
Expenses$460,523
Net Income-$20,547
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
May 1, 2023 to Apr 30, 2024
Signed
Nov 13, 2024
Return Version
2023v5.1
Gross Receipts
$439,976
Mission and Program Overview

Mission

Educational, charitable, and social purposes and no net earnings inure to an individual or private shareholder.

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. WITH THE MISSION TO MANAGE, CONTROL, AND OPERATE A HOME FOR THE USE OF THE MU IOTA CHAPTER OF THE FRATERNITY, WHILE TAKING AN ACTIVE ROLE IN VARIOUS ACTIVITIES AND OTHER FUNCTIONS OF THE MU IOTA CHAPTER.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$99,442$78,895▼ $20,547
Accounts Receivable$20,773$13,269▼ $7,504
Savings and Temporary Cash Investments-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$120,215$92,164▼ $28,051
Other Assets Total-$0-
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$120,215$92,164▼ $28,051
Total Net Assets Fund Balance$120,215$92,164▼ $28,051
Total Liabilities and Net Assets / Fund Balance$120,215$92,164▼ $28,051
Compensation and Service Providers
Top Officer Pay94th percentile

Board Members and Trustees

NameTitle
Jaxon CherryPresident
Kaden OrcuttVice President
Tyler BushHistorian
Austin SimonSecretary
Owen InmanSecretary
Kaden OrcuttTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$8,411
Program Service Revenue
$431,565
Investment Income
$0
Other Revenue
$0
All Other Contributions
$7,552
Change in Net Assets
$-20,547
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$426,610
Salaries, Compensation, and Employee Benefits$33,913
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$318,989--$318,989
Other Salaries and Wages$15,508$15,509-$31,017
All Other Expenses$2,017$11,338-$13,355
Other Expenses$11,649--$11,649
Travel-$3,498-$3,498
Fees for Services Accounting-$3,179-$3,179
Payroll Taxes$1,448$1,448-$2,896
Total Functional Expenses$425,551$34,972$0$460,523
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
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, Part VI, Section B, Line 11B

“The treasurer reviews the tax return, then distributes it to the board for their approval before the return is filed.”

Form 990, Part VI, Section C, Line 19

“Governing documents, policies, and tax returns are stored with the board treasurer and are made availible upon request.”

Filing and Contact Details

Filer

Filer Name
Phi Gamma Delta Fraternity
EIN
82-0201423
Phone
2089497922
Address
PO BOX 3037, MOSCOW, ID 83843

Signing Officer

Name
Jaxon Cherry
Title
President
Signed
2024-11-13
Discuss with paid preparer
Yes

Organization Details

Legal Domicile
Id
Voting Board Members
6
Independent Board Members
0
Employees
1

Preparer

Firm
Lohman Accounting Pllc
Address
1630 23RD AVE SUITE 101, LEWISTON, ID 83501
Preparer
Andrea M Braden CPA
Phone
2087432200
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

“Accrual to cash - a/r = -$7504”

Raw XML Appendix335 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/Form990PartVIISectionAGrp/TitleTxt1Secretary
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE TREASURER REVIEWS THE TAX RETURN, THEN DISTRIBUTES IT TO THE BOARD FOR THEIR APPROVAL BEFORE THE RETURN IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1GOVERNING DOCUMENTS, POLICIES, AND TAX RETURNS ARE STORED WITH THE BOARD TREASURER AND ARE MADE AVAILIBLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ACCRUAL TO CASH - A/R = -$7504
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part XI, Line 9
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IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt034972
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0425551
IRS990/TotalFunctionalExpensesGrp/TotalAmt0460523
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
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IRS990/TotalLiabilitiesGrp/EOYAmt00
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IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt092164
IRS990/TotalProgramServiceExpensesAmt0425551
IRS990/TotalProgramServiceRevenueAmt0431565
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IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0439976
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0120215
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt092164
IRS990/TravelGrp/ManagementAndGeneralAmt03498
IRS990/TravelGrp/TotalAmt03498
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 3037
IRS990/USAddress/CityNm0MOSCOW
IRS990/USAddress/StateAbbreviationCd0ID
IRS990/USAddress/ZIPCd083843
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0phigam.org
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JAXON CHERRY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-11-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PHI GAMMA DELTA FRATERNITY
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0MU IOTA CHAPTER
ReturnHeader/Filer/BusinessNameControlTxt0PHIG
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ReturnHeader/Filer/PhoneNum02089497922
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 3037
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ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0LOHMAN ACCOUNTING PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01630 23RD AVE SUITE 101
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0LEWISTON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0ID
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd083501
ReturnHeader/PreparerPersonGrp/PhoneNum02087432200
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ANDREA M BRADEN CPA
ReturnHeader/ReturnTs02024-11-13T11:31:35-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-05-01
ReturnHeader/TaxPeriodEndDt02024-04-30
ReturnHeader/TaxYr02023

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$92,164
Liabilities
$0
Net assets
$92,164
Revenue
$439,976
Expenses
$460,523
Net income
-$20,547
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.20$0.00$1.20$5.11$4.82$0.29
2024Detailed filing. Detailed filing data is available for this year.$0.92$0.00$0.92$4.40$4.61$0.21
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.20$0.00$1.20$4.63$4.18$0.44
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.78$0.00$0.78$3.77$3.57$0.20
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.71$0.00$0.71$2.82$2.95$0.13
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.62$0.00$0.62$3.89$3.66$0.23
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.40$0.00$0.40$3.68$3.60$0.08
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.31$0.00$0.31$4.05$4.05$0.00
2016Detailed filing. Detailed filing data is available for this year.$0.32$0.00$0.32$2.25$2.44$0.19
2015Detailed filing. Detailed filing data is available for this year.$0.51$0.00$0.51$3.67$3.65$0.02
2014Detailed filing. Detailed filing data is available for this year.$0.56$0.00$0.56$3.14$3.35$0.20
2013XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.77$0.00$0.77$3.37