Civic Intelligence

Phi Gamma Delta Fraternity

990 • Fiscal year 2022 • EIN 91-0365060

Oct 01, 2021 to Sep 30, 2022 • Filed on Aug 10, 2023

4503 17th Ave NESeattle, WA 98105-4203

(206) 527-8620

Siviq Scores

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

Liabilities / Assets

90th percentile

0.63x

Higher debt load relative to assets than 90% of similar nonprofits.

2022 filings • 501(c)7 • $500k-$1M nonprofits • Source year 2022

Liabilities / Revenue

68th percentile

0.24x

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

2022 filings • 501(c)7 • $500k-$1M nonprofits • Source year 2022

Net Margin

7th percentile

-24%

Higher net margin than 7% of similar nonprofits.

2022 filings • 501(c)7 • $500k-$1M nonprofits • Source year 2022

Top Officer Pay

87th percentile

$0

Higher top officer pay than 87% of similar nonprofits.

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

2022 filings • 501(c)7 • $500k-$1M nonprofits • Source year 2022

Asset Growth

42nd percentile

0.0%

Faster asset growth than 42% of similar nonprofits.

2022 filings • 501(c)7 • $500k-$1M nonprofits • Annualized from 2021 to 2022

Revenue Growth

10th percentile

-18%

Faster revenue growth than 10% of similar nonprofits.

2022 filings • 501(c)7 • $500k-$1M nonprofits • Annualized from 2021 to 2022

Assets

Flat

$350,095

Flat from 2021

Net Assets

Down

$128,698

Down $221,397 (-63%) from 2021

Liabilities

Up

$221,397

Up $221,397 from 2021

Revenue

Down

$938,145

Down $202,314 (-18%) from 2021

Expenses

Up

$1,159,542

Up $221,643 (+24%) from 2021

Net Income

Down

-$221,397

Down $423,957 (-209%) from 2021

Historical Trend

Balance Sheet Trend

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

$400K$300K$200K$100K$0-$100KAssets 2011: $65,360Liabilities 2011: $28,309Net Assets 2011: $37,0512011Assets 2012: $9,808Liabilities 2012: $31,492Net Assets 2012: -$21,6842012Assets 2013: $31,702Liabilities 2013: $3,394Net Assets 2013: $28,3082013Assets 2014: $55,987Liabilities 2014: $35,305Net Assets 2014: $20,6822014Assets 2015: $1Liabilities 2015: $9,449Net Assets 2015: -$9,4492015Assets 2016: $25,653Liabilities 2016: $0Net Assets 2016: $25,6532016Assets 2017: $25,653Liabilities 2017: $7,232Net Assets 2017: $18,4212017Assets 2018: $107,011Liabilities 2018: $0Net Assets 2018: $107,0112018Assets 2019: $146,821Liabilities 2019: $0Net Assets 2019: $146,8212019Assets 2021: $350,095Liabilities 2021: $0Net Assets 2021: $350,0952021Assets 2022: $350,095Liabilities 2022: $221,397Net Assets 2022: $128,6982022Assets 2023: $219,074Liabilities 2023: $0Net Assets 2023: $219,0742023Assets 2024: $291,482Liabilities 2024: $0Net Assets 2024: $291,4822024

Highlighted filing

2022

Assets$350,095
Liabilities$221,397
Net Assets$128,698

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2011: $762,263Expenses 2011: $734,357Net Income 2011: $27,9062011Revenue 2012: $802,208Expenses 2012: $860,943Net Income 2012: -$58,7352012Revenue 2013: $903,568Expenses 2013: $853,576Net Income 2013: $49,9922013Revenue 2014: $888,776Expenses 2014: $896,402Net Income 2014: -$7,6262014Revenue 2015: $887,079Expenses 2015: $917,210Net Income 2015: -$30,1312015Revenue 2016: $962,343Expenses 2016: $927,241Net Income 2016: $35,1022016Revenue 2017: $1,030,931Expenses 2017: $1,038,163Net Income 2017: -$7,2322017Revenue 2018: $1,140,916Expenses 2018: $1,052,326Net Income 2018: $88,5902018Revenue 2019: $1,070,402Expenses 2019: $1,030,592Net Income 2019: $39,8102019Revenue 2021: $1,140,459Expenses 2021: $937,899Net Income 2021: $202,5602021Revenue 2022: $938,145Expenses 2022: $1,159,542Net Income 2022: -$221,3972022Revenue 2023: $1,155,808Expenses 2023: $1,065,432Net Income 2023: $90,3762023Revenue 2024: $1,169,768Expenses 2024: $1,097,360Net Income 2024: $72,4082024

Highlighted filing

2022

Revenue$938,145
Expenses$1,159,542
Net Income-$221,397
Jump To
Filing Snapshot
Filing Period
Oct 1, 2021 to Sep 30, 2022
Signed
Aug 10, 2023
Return Version
2021v4.0
Gross Receipts
$938,145
Mission and Program Overview

Mission

None

Operation of fraternity house.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$147,535$350,095▲ $202,560
Accounts Receivable$202,560--
Rtn Earn Endowment Incm Other Fnds$350,095$128,698▼ $221,397
Total Assets$350,095$350,095→ $0
Liabilities
Deferred Revenue-$221,397-
Total Liabilities$0$221,397▲ $221,397
Net Assets / Fund Balance
Total Net Assets Fund Balance$350,095$128,698▼ $221,397
Total Liabilities and Net Assets / Fund Balance$350,095$350,095→ $0
Compensation and Service Providers

Board Members and Trustees

NameTitle
Anders MarkPresident
Jordan WohlVP
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$938,145
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-221,397
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,090,486
Salaries, Compensation, and Employee Benefits$69,056
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy---$255,099
Other Salaries and Wages---$63,610
Payroll Taxes---$5,446
Other Expenses---$-69,056
Total Functional Expenses$0$0$0$1,159,542
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
Yes
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

No review was or will be conducted.

Form 990, Page 6, Part VI, Line 19

Documents are provided upon request.

Filing and Contact Details

Filer

Filer Name
Phi Gamma Delta Fraternity
EIN
91-0365060
Phone
2065278620
Address
4503 17TH AVE NE, SEATTLE, WA 98105-4203

Signing Officer

Name
Jordan Wohl
Title
VP
Phone
2065278620
Signed
2023-08-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Anders Mark
Formed
1902
Legal Domicile
Wa
Voting Board Members
2
Independent Board Members
2
Employees
1

Preparer

Firm
University Associates
Address
4300-C UNIVERSITY WAY NE, SEATTLE, WA 98105
Preparer
Virgil Woodfield CPA
Phone
2065262427
Raw XML Appendix218 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/FormationYr01902
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IRS990/IndoorTanningServicesInd0false
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IRS990/IRPDocumentCnt00
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IRS990/LoanOutstandingInd0false
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IRS990/NetAssetsOrFundBalancesEOYAmt0128698
IRS990/NoListedPersonsCompensatedInd0X
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IRS990/OccupancyGrp/TotalAmt0255099
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IRS990/Organization501cInd0X
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ReturnHeader/BuildTS02023-04-26 12:10:37Z
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ReturnHeader/Filer/EIN0910365060
ReturnHeader/Filer/PhoneNum02065278620
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ReturnHeader/Filer/USAddress/ZIPCd0981054203
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd098105
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ReturnHeader/PreparerPersonGrp/PreparationDt02023-08-10
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ReturnHeader/ReturnTypeCd0990
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ReturnHeader/TaxPeriodBeginDt02021-10-01
ReturnHeader/TaxPeriodEndDt02022-09-30
ReturnHeader/TaxYr02021

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.29$0.00$0.29$1.17$1.10$0.07
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.22$0.00$0.22$1.16$1.07$0.09
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.35$0.22$0.13$0.94$1.16$0.22
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.35$0.00$0.35$1.14$0.94$0.20
2019Summary only. Only limited summary data is available for this year.$0.15$0.00$0.15$1.07$1.03$0.04
2018Summary only. Only limited summary data is available for this year.$0.11$0.00$0.11$1.14$1.05$0.09
2017Summary only. Only limited summary data is available for this year.$0.03$0.01$0.02$1.03$1.04$0.01
2016Summary only. Only limited summary data is available for this year.$0.03$0.00$0.03$0.96$0.93$0.04
2015Summary only. Only limited summary data is available for this year.$0.00$0.01$0.01$0.89$0.92$0.03
2014Summary only. Only limited summary data is available for this year.$0.06$0.04$0.02$0.89$0.90$0.01
2013Summary only. Only limited summary data is available for this year.$0.03$0.00$0.03$0.90$0.85$0.05
2012Summary only. Only limited summary data is available for this year.$0.01$0.03$0.02$0.80$0.86$0.06
2011Summary only. Only limited summary data is available for this year.$0.07$0.03$0.04$0.76$0.73$0.03
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2022 filings • 501(c)7 • $500k-$1M nonprofits