Civic Intelligence

Phi Delta Theta Fraternity

990 • Fiscal year 2014 • EIN 91-0486527

Jul 01, 2013 to Jun 30, 2014 • Filed on May 13, 2015

Organization ProfileN/A
254 E Main No 226Pullman, WA 99163

(509) 334-2575

Siviq Scores

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

Liabilities / Assets

51st percentile

0.00x

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

2014 filings • 501(c)7 • <$500k nonprofits • Source year 2014

Liabilities / Revenue

51st percentile

0.00x

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

2014 filings • 501(c)7 • <$500k nonprofits • Source year 2014

Net Margin

40th percentile

-0.1%

Higher net margin than 40% of similar nonprofits.

2014 filings • 501(c)7 • <$500k nonprofits • Source year 2014

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2014

Asset Growth

31st percentile

-4.2%

Faster asset growth than 31% of similar nonprofits.

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

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2014

Balance Sheet
Liabilities / Assets51st percentile

Assets

Down

$52,348

Down $2,288 (-4.2%) from 2013

Net Assets

Down

$52,348

Down $2,288 (-4.2%) from 2013

Liabilities

Flat

$0

Flat from 2013

Revenue And Expenses
Liabilities / Revenue51st percentileNet Margin40th percentile

Revenue

$326,696

No earlier filing loaded for comparison.

Expenses

Up

$326,987

Up $38,942 (+14%) from 2013

Net Income

-$291

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset Growth31st percentile

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

$60K$40K$20K$0Assets 2011: $10,741Liabilities 2011: $0Net Assets 2011: $10,7412011Assets 2012: $19,486Liabilities 2012: $0Net Assets 2012: $19,4862012Assets 2013: $54,636Liabilities 2013: $0Net Assets 2013: $54,6362013Assets 2014: $52,348Liabilities 2014: $0Net Assets 2014: $52,3482014Assets 2015: $57,517Liabilities 2015: $0Net Assets 2015: $57,5172015

Highlighted filing

2014

Assets$52,348
Liabilities$0
Net Assets$52,348
Open 2014 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$400K$300K$200K$100K$0-$100KExpenses 2011: $264,4632011Expenses 2012: $275,0012012Expenses 2013: $288,0452013Revenue 2014: $326,696Expenses 2014: $326,987Net Income 2014: -$2912014Revenue 2015: $333,141Expenses 2015: $327,972Net Income 2015: $5,1692015

Highlighted filing

2014

Revenue$326,696
Expenses$326,987
Net Income-$291
Open 2014 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
May 13, 2015
Return Version
2013v4.0
Gross Receipts
$326,696
Mission and Program Overview

Mission

None

Fraternity house operations for member students.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$52,058$49,770▼ $2,288
Land, Buildings, and Equipment, Net$2,578$2,578→ $0
Total Assets$54,636$52,348▼ $2,288
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Unrestricted Net Assets$54,636$52,348▼ $2,288
Total Net Assets Fund Balance$54,636$52,348▼ $2,288
Total Liabilities and Net Assets / Fund Balance$54,636$52,348▼ $2,288

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$2,578--
Compensation and Service Providers
Top Officer PayScore unavailable

Board Members and Trustees

NameTitle
Jake DineenPresident
Scott EnbergTreasurer/ Vice President
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$326,696
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-291
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$283,260
Salaries, Compensation, and Employee Benefits$43,727
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy---$80,000
Other Salaries and Wages---$35,225
Other Expenses---$20,810
All Other Expenses---$18,668
Payroll Taxes---$8,502
Insurance---$8,034
Conferences and Meetings---$2,071
Fees for Services Other---$15
Total Functional Expenses$0$0$0$326,987
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
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 11

“This return and date are reviewed and prepared by Anderson+Company, PLLC prior to submission to the IRS”

Form 990, Part VI, Section C, line 19

“Financial statements are available at the Chapter Advisor's office 254 E Main, Ste 226, Pullman, WA 99163”

Filing and Contact Details

Filer

EIN
91-0486527
Phone
5093342575

Signing Officer

Name
Jon P Anderson
Title
Chapter Advisor
Phone
5093342575
Signed
2015-05-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jon P Anderson
Formed
1917
Legal Domicile
Wa
Voting Board Members
4
Independent Board Members
0
Employees
0
Volunteers
0

Preparer

Preparer
Jon P Anderson CPA
Phone
5093344515
Raw XML Appendix244 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
IRS990/AccountantCompileOrReviewInd00
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0Fraternity house operations for member students.
IRS990/AllOtherExpensesGrp/TotalAmt018668
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine10Chapter Advisor
IRS990/BooksInCareOfDetail/PhoneNum05093342575
IRS990/BooksInCareOfDetail/USAddress/AddressLine10254 E Main Ste 226
IRS990/BooksInCareOfDetail/USAddress/City0Pullman
IRS990/BooksInCareOfDetail/USAddress/State0WA
IRS990/BooksInCareOfDetail/USAddress/ZIPCode099163
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOfficerEntInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt052058
IRS990/CashNonInterestBearingGrp/EOYAmt049770
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
IRS990/ConferencesMeetingsGrp/TotalAmt02071
IRS990/ConflictOfInterestPolicyInd00
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt00
IRS990/CYOtherExpensesAmt0283260
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt0326696
IRS990/CYRevenuesLessExpensesAmt0-291
IRS990/CYSalariesCompEmpBnftPaidAmt043727
IRS990/CYTotalExpensesAmt0326987
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0326696
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/Desc0All expenses relate to fraternity house operations.
IRS990/DescribedInSection501c3Ind00
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd00
IRS990/DonorAdvisedFundInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt00
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesOtherGrp/TotalAmt015
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt02.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt12.00
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/PersonNm0JAKE DINEEN
IRS990/Form990PartVIISectionAGrp/PersonNm1SCOTT ENBERG
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/TitleTxt0President
IRS990/Form990PartVIISectionAGrp/TitleTxt1Treasurer/ Vice President
IRS990/Form990ProvidedToGvrnBodyInd00
IRS990/FormationYr01917
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedInd00
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt04
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt0326696
IRS990/GrossReceiptsForPublicUseAmt00
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd00
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt00
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InitiationFeesAndCapContriAmt00
IRS990/InsuranceGrp/TotalAmt08034
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt00
IRS990/LandBldgEquipBasisNetGrp/BOYAmt02578
IRS990/LandBldgEquipBasisNetGrp/EOYAmt02578
IRS990/LandBldgEquipCostOrOtherBssAmt02578
IRS990/LegalDomicileStateCd0WA
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0None
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt054636
IRS990/NetAssetsOrFundBalancesEOYAmt052348
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/TotalAmt080000
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0Kitchen/Food
IRS990/OtherExpensesGrp/Desc1Utilities
IRS990/OtherExpensesGrp/Desc2Chapter Activities
IRS990/OtherExpensesGrp/Desc3MAINTENANCE/REPAIRS
IRS990/OtherExpensesGrp/TotalAmt090627
IRS990/OtherExpensesGrp/TotalAmt141207
IRS990/OtherExpensesGrp/TotalAmt221828
IRS990/OtherExpensesGrp/TotalAmt320810
IRS990/OtherSalariesAndWagesGrp/TotalAmt035225
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/TotalAmt08502
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0Jon P Anderson
IRS990/PriorPeriodAdjustmentsAmt0-1997
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0721310
IRS990/ProgramServiceRevenueGrp/Desc0MEMBERSHIP FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0326696
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0326696
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt0254599
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt0323195
IRS990/PYRevenuesLessExpensesAmt035150
IRS990/PYSalariesCompEmpBnftPaidAmt033446
IRS990/PYTotalExpensesAmt0288045
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0323195
IRS990/ReconcilationRevenueExpnssAmt0-291
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt02578
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt02578
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02578
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0This return and date are reviewed and prepared by Anderson+Company, PLLC prior to submission to the IRS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Financial statements are available at the Chapter Advisor's office 254 E Main, Ste 226, Pullman, WA 99163
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section C, line 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt054636
IRS990/TotalAssetsEOYAmt052348
IRS990/TotalAssetsGrp/BOYAmt054636
IRS990/TotalAssetsGrp/EOYAmt052348
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0326987
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt054636
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt052348
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt0326696
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0326696
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0326696
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt054636
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt052348
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt054636
IRS990/UnrestrictedNetAssetsGrp/EOYAmt052348
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine10254 E Main Ste 226
IRS990/USAddress/City0Pullman
IRS990/USAddress/State0WA
IRS990/USAddress/ZIPCode099163
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02016-02-25 16:41:14Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0Jon P Anderson
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Chapter Advisor
ReturnHeader/BusinessOfficerGrp/PhoneNum05093342575
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-05-13
ReturnHeader/Filer/BusinessName/BusinessNameLine10Phi Delta Theta Fraternity
ReturnHeader/Filer/BusinessNameControlTxt0PHID
ReturnHeader/Filer/EIN0910486527
ReturnHeader/Filer/PhoneNum05093342575
ReturnHeader/Filer/USAddress/AddressLine10254 E Main No 226
ReturnHeader/Filer/USAddress/City0Pullman
ReturnHeader/Filer/USAddress/State0WA
ReturnHeader/Filer/USAddress/ZIPCode099163
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0462929781
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10Wills & Associates PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine10254 E Main St Ste 240
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0Pullman
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0WA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode099163
ReturnHeader/PreparerPersonGrp/PhoneNum05093344515
ReturnHeader/PreparerPersonGrp/PreparationDt02015-05-13
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Jon P Anderson CPA
ReturnHeader/ReturnTs02015-05-14T12:52:06-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-07-01
ReturnHeader/TaxPeriodEndDt02014-06-30
ReturnHeader/TaxYr02013

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2014 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$52,348
Liabilities
$0
Net assets
$52,348
Revenue
$326,696
Expenses
$326,987
Net income
-$291
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2015Detailed filing. Detailed filing data is available for this year.$0.58$0.00$0.58$3.33$3.28$0.05
2014Detailed filing. Detailed filing data is available for this year.$0.52$0.00$0.52$3.27$3.27$0.00
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.55$0.00$0.55$2.88
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.19$0.00$0.19$2.75
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.11$0.00$0.11$2.64