Civic Intelligence

Phi Delta Theta Fraternity

990 • Fiscal year 2014 • EIN 91-0640792

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

Organization ProfileN/A
715 EstrellaWalla Walla, WA 99362

(509) 527-5752

Siviq Scores

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

Liabilities / Assets

52nd 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

52nd 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

29th percentile

-3.7%

Higher net margin than 29% of similar nonprofits.

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

Top Officer Pay

91st percentile

$0

Higher top officer pay than 91% of similar nonprofits.

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

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

Asset Growth

13th percentile

-20%

Faster asset growth than 13% of similar nonprofits.

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

Revenue Growth

34th percentile

-4.5%

Faster revenue growth than 34% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets52nd percentile

Assets

Down

$44,543

Down $11,446 (-20%) from 2013

Net Assets

Down

$44,543

Down $11,446 (-20%) from 2013

Liabilities

Flat

$0

Flat from 2013

Revenue And Expenses
Liabilities / Revenue52nd percentileNet Margin29th percentile

Revenue

Down

$311,101

Down $14,491 (-4.5%) from 2013

Expenses

Up

$322,549

Up $21,580 (+7.2%) from 2013

Net Income

Down

-$11,448

Down $36,071 (-146%) from 2013

Historical Trend

Balance Sheet Trend

Asset Growth13th percentile

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

$80K$60K$40K$20K$0Assets 2011: $4,012Liabilities 2011: $0Net Assets 2011: $4,0122011Assets 2012: $31,367Liabilities 2012: $0Net Assets 2012: $31,3672012Assets 2013: $55,989Liabilities 2013: $0Net Assets 2013: $55,9892013Assets 2014: $44,543Liabilities 2014: $0Net Assets 2014: $44,5432014Assets 2015: $69,319Liabilities 2015: $0Net Assets 2015: $69,3192015Assets 2016: $60,809Liabilities 2016: $0Net Assets 2016: $60,8092016Assets 2017: $25,537Liabilities 2017: $0Net Assets 2017: $25,5372017Assets 2018: $38,120Liabilities 2018: $0Net Assets 2018: $38,1202018

Highlighted filing

2014

Assets$44,543
Liabilities$0
Net Assets$44,543
Open 2014 Filing

Operations Trend

Revenue Growth34th percentile

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

$400K$300K$200K$100K$0-$100KExpenses 2011: $226,1792011Revenue 2012: $331,640Expenses 2012: $304,284Net Income 2012: $27,3562012Revenue 2013: $325,592Expenses 2013: $300,969Net Income 2013: $24,6232013Revenue 2014: $311,101Expenses 2014: $322,549Net Income 2014: -$11,4482014Revenue 2015: $316,881Expenses 2015: $292,105Net Income 2015: $24,7762015Revenue 2016: $271,254Expenses 2016: $279,763Net Income 2016: -$8,5092016Revenue 2017: $221,345Expenses 2017: $256,617Net Income 2017: -$35,2722017Revenue 2018: $265,021Expenses 2018: $252,438Net Income 2018: $12,5832018

Highlighted filing

2014

Revenue$311,101
Expenses$322,549
Net Income-$11,448
Open 2014 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
Nov 13, 2014
Return Version
2013v3.1
Gross Receipts
$311,101
Mission and Program Overview

Mission

COLLEGE FRATERNITY

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$55,989$44,543▼ $11,446
Cash and Non-Interest-Bearing Accounts$11,780$22,893▲ $11,113
Savings and Temporary Cash Investments$44,209$21,650▼ $22,559
Total Assets$55,989$44,543▼ $11,446
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$55,989$44,543▼ $11,446
Total Liabilities and Net Assets / Fund Balance$55,989$44,543▼ $11,446
Compensation and Service Providers
Top Officer Pay91st percentile

Board Members and Trustees

NameTitle
James LaveryPresident
Noah JensenTreasurer
Sam FisherVice Pres
Jesus ChaparroWarden
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$311,094
Investment Income
$7
Other Revenue
$0
Change in Net Assets
$-11,448
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$279,802
Salaries, Compensation, and Employee Benefits$42,747
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy---$207,106
Other Salaries and Wages---$32,100
Payments to Affiliates---$17,463
Payroll Taxes---$10,647
All Other Expenses---$6,762
Other Expenses---$2,675
Fees for Services Accounting---$2,543
Conferences and Meetings---$1,200
Total Functional Expenses$0$0$0$322,549
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 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

“No documents available to the public”

Filing and Contact Details

Filer

EIN
91-0640792
Phone
5095275752

Signing Officer

Name
Noah Jensen
Title
Treasurer
Phone
5095275752
Signed
2014-11-13

Organization Details

Formed
1914
Legal Domicile
Wa
Voting Board Members
7
Independent Board Members
0
Employees
1

Preparer

Preparer
Robin Baden
Phone
5095257320
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

“ROUNDING 2”

Raw XML Appendix236 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/AccountantCompileOrReviewInd0false
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0COLLEGE FRATERNITY
IRS990/AllOtherExpensesGrp/TotalAmt06762
IRS990/BackupWthldComplianceInd0false
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine10MICHAEL R LEMM CPA PS
IRS990/BooksInCareOfDetail/PhoneNum05095257320
IRS990/BooksInCareOfDetail/USAddress/AddressLine106 EAST ALDER STE 211
IRS990/BooksInCareOfDetail/USAddress/City0WALLA WALLA
IRS990/BooksInCareOfDetail/USAddress/State0WA
IRS990/BooksInCareOfDetail/USAddress/ZIPCode099362
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOfficerEntInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt011780
IRS990/CashNonInterestBearingGrp/EOYAmt022893
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConferencesMeetingsGrp/TotalAmt01200
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt07
IRS990/CYOtherExpensesAmt0279802
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt0311094
IRS990/CYRevenuesLessExpensesAmt0-11448
IRS990/CYSalariesCompEmpBnftPaidAmt042747
IRS990/CYTotalExpensesAmt0322549
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0311101
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/Desc0COLLEGE FRATERNITY
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt01
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/ExpenseAmt0322549
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FeesForServicesAccountingGrp/TotalAmt02543
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt02.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt12.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt22.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt32.00
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/PersonNm0JAMES LAVERY
IRS990/Form990PartVIISectionAGrp/PersonNm1SAM FISHER
IRS990/Form990PartVIISectionAGrp/PersonNm2NOAH JENSEN
IRS990/Form990PartVIISectionAGrp/PersonNm3JESUS CHAPARRO
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRES
IRS990/Form990PartVIISectionAGrp/TitleTxt2TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt3WARDEN
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormationYr01914
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt07
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0311101
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt07
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt07
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0WA
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0COLLEGE FRATERNITY
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt055989
IRS990/NetAssetsOrFundBalancesEOYAmt044543
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt0207106
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt02
IRS990/OtherExpensesGrp/Desc0SOCIAL
IRS990/OtherExpensesGrp/Desc1LINE ITEMS
IRS990/OtherExpensesGrp/Desc2RUSH
IRS990/OtherExpensesGrp/Desc3VICE PRESIDENT
IRS990/OtherExpensesGrp/TotalAmt019111
IRS990/OtherExpensesGrp/TotalAmt116000
IRS990/OtherExpensesGrp/TotalAmt26942
IRS990/OtherExpensesGrp/TotalAmt32675
IRS990/OtherSalariesAndWagesGrp/TotalAmt032100
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt017463
IRS990/PayrollTaxesGrp/TotalAmt010647
IRS990/PoliticalCampaignActyInd0false
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0ROOM, BOARD, DUES & OTHER FEE
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0311094
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0311094
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYInvestmentIncomeAmt010
IRS990/PYOtherExpensesAmt0258096
IRS990/PYProgramServiceRevenueAmt0325582
IRS990/PYRevenuesLessExpensesAmt024623
IRS990/PYSalariesCompEmpBnftPaidAmt042873
IRS990/PYTotalExpensesAmt0300969
IRS990/PYTotalRevenueAmt0325592
IRS990/ReconcilationRevenueExpnssAmt0-11448
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt055989
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt044543
IRS990/SavingsAndTempCashInvstGrp/BOYAmt044209
IRS990/SavingsAndTempCashInvstGrp/EOYAmt021650
IRS990/ScheduleBRequiredInd0false
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ROUNDING 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt055989
IRS990/TotalAssetsEOYAmt044543
IRS990/TotalAssetsGrp/BOYAmt055989
IRS990/TotalAssetsGrp/EOYAmt044543
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0322549
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt055989
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt044543
IRS990/TotalProgramServiceExpensesAmt0322549
IRS990/TotalProgramServiceRevenueAmt0311094
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0311101
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0311101
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt055989
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt044543
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt00
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/PersonNm0NOAH JENSEN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum05095275752
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-11-13
ReturnHeader/Filer/BusinessName/BusinessNameLine10PHI DELTA THETA FRATERNITY
ReturnHeader/Filer/BusinessName/BusinessNameLine20WASHINGTON BETA CHAPTER
ReturnHeader/Filer/BusinessNameControlTxt0PHID
ReturnHeader/Filer/EIN0910640792
ReturnHeader/Filer/PhoneNum05095275752
ReturnHeader/Filer/USAddress/AddressLine10715 ESTRELLA
ReturnHeader/Filer/USAddress/City0WALLA WALLA
ReturnHeader/Filer/USAddress/State0WA
ReturnHeader/Filer/USAddress/ZIPCode099362
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0911233795
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10MICHAEL R LEMM CPA PS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine106 E ALDER ST STE 211
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0WALLA WALLA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0WA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode099362
ReturnHeader/PreparerPersonGrp/PhoneNum05095257320
ReturnHeader/PreparerPersonGrp/PreparationDt02014-11-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ROBIN BADEN
ReturnHeader/ReturnTs02014-11-14T17:48:53-06:00
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
$44,543
Liabilities
$0
Net assets
$44,543
Revenue
$311,101
Expenses
$322,549
Net income
-$11,448
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2018Detailed filing. Detailed filing data is available for this year.$0.38$0.00$0.38$2.65$2.52$0.13
2017Detailed filing. Detailed filing data is available for this year.$0.26$0.00$0.26$2.21$2.57$0.35
2016Detailed filing. Detailed filing data is available for this year.$0.61$0.00$0.61$2.71$2.80$0.09
2015Detailed filing. Detailed filing data is available for this year.$0.69$0.00$0.69$3.17$2.92$0.25
2014Detailed filing. Detailed filing data is available for this year.$0.45$0.00$0.45$3.11$3.23$0.11
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.56$0.00$0.56$3.26$3.01$0.25
2012Summary only. Only limited summary data is available for this year.$0.31$0.00$0.31$3.32$3.04$0.27
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.04$0.00$0.04$2.26