Civic Intelligence

Phi Gamma Delta Fraternity

990 • Fiscal year 2019 • EIN 93-0252900

Sep 01, 2018 to Aug 31, 2019 • Filed on Nov 17, 2020

Organization ProfileN/A
348 NW 25thCorvallis, OR 97330

(503) 999-9999

Siviq Scores

Scores are not available for this record yet.

Balance Sheet

Assets

Down

$465,042

Down $20,489 (-4.2%) from 2018

Net Assets

Down

$457,670

Down $14,214 (-3.0%) from 2018

Liabilities

Down

$7,372

Down $6,275 (-46%) from 2018

Revenue And Expenses

Revenue

Down

$166,564

Down $106,021 (-39%) from 2018

Expenses

Down

$180,778

Down $112,686 (-38%) from 2018

Net Income

Up

-$14,214

Up $6,665 (+32%) from 2018

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2011: $462,597Liabilities 2011: $47,1232011Assets 2012: $476,599Liabilities 2012: $43,363Net Assets 2012: $433,2362012Assets 2013: $464,652Liabilities 2013: $39,050Net Assets 2013: $425,6022013Assets 2014: $524,643Liabilities 2014: $34,726Net Assets 2014: $489,9172014Assets 2015: $537,839Liabilities 2015: $29,115Net Assets 2015: $508,7242015Assets 2016: $533,650Liabilities 2016: $23,404Net Assets 2016: $510,2462016Assets 2017: $512,281Liabilities 2017: $19,519Net Assets 2017: $492,7622017Assets 2018: $485,531Liabilities 2018: $13,647Net Assets 2018: $471,8842018Assets 2019: $465,042Liabilities 2019: $7,372Net Assets 2019: $457,6702019Assets 2020: $451,912Liabilities 2020: $13,647Net Assets 2020: $438,2652020

Highlighted filing

2019

Assets$465,042
Liabilities$7,372
Net Assets$457,670
Open 2019 Filing

Operations Trend

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

$400K$300K$200K$100K$0-$100KRevenue 2011: $175,396Expenses 2011: $182,074Net Income 2011: -$6,6782011Revenue 2012: $250,481Expenses 2012: $232,719Net Income 2012: $17,7622012Expenses 2013: $229,0462013Revenue 2014: $314,986Expenses 2014: $250,671Net Income 2014: $64,3152014Revenue 2015: $267,278Expenses 2015: $248,471Net Income 2015: $18,8072015Revenue 2016: $278,478Expenses 2016: $276,956Net Income 2016: $1,5222016Revenue 2017: $278,406Expenses 2017: $295,890Net Income 2017: -$17,4842017Revenue 2018: $272,585Expenses 2018: $293,464Net Income 2018: -$20,8792018Revenue 2019: $166,564Expenses 2019: $180,778Net Income 2019: -$14,2142019Revenue 2020: $107,739Expenses 2020: $128,527Net Income 2020: -$20,7882020

Highlighted filing

2019

Revenue$166,564
Expenses$180,778
Net Income-$14,214
Open 2019 Filing
Jump To
Filing Snapshot
Filing Period
Sep 1, 2018 to Aug 31, 2019
Signed
Nov 17, 2020
Return Version
2018v3.1
Gross Receipts
$166,564
Mission and Program Overview

Mission

Provide housing and meals for undergraduate fraternity members

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$433,554$399,644▼ $33,910
Cash and Non-Interest-Bearing Accounts$51,977$65,398▲ $13,421
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$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-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$485,531$465,042▼ $20,489
Other Assets Total-$0-
Liabilities
Mortgage Notes Payable Secured by Investment Property$13,647$7,372▼ $6,275
Total Liabilities$13,647$7,372▼ $6,275
Net Assets / Fund Balance
Unrestricted Net Assets$471,884$457,670▼ $14,214
Total Net Assets Fund Balance$471,884$457,670▼ $14,214
Total Liabilities and Net Assets / Fund Balance$485,531$465,042▼ $20,489

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$269,084$372,052$641,136
Buildings$130,000$270,000$400,000
Other Land Buildings$560$45,776$46,336
Compensation and Service Providers

Board Members and Trustees

NameTitle
Michael PetersonPresident
Brent WilsonSec/purple Leg
Tyler AshburnTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$166,564
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-14,214
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$180,778
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
Depreciation Depletion---$33,910
All Other Expenses---$32,455
Insurance---$11,180
Other Expenses---$9,954
Fees for Services Accounting---$1,641
Travel---$1,262
Interest---$286
Total Functional Expenses$0$0$0$180,778
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
Annual disclosure for covered persons
No
Backup withholding compliance
Yes
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, Line 6: Explanation of Classes of Members or Shareholder

“Current and former members of the kappa omicron chapter of phi gamma delta”

Form 990, Part VI, Line 11B: Form 990 Review Process

“Information available upon request”

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

“By review of activities at periodic board meetings”

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

“Information available upon request”

Filing and Contact Details

Filer

Filer Name
Phi Gamma Delta
EIN
93-0252900
Phone
5039999999
Address
348 NW 25th, CORVALLIS, OR 97330

Signing Officer

Name
Tyler Ashburn
Title
Treasurer
Signed
2020-11-17
Discuss with paid preparer
Yes

Organization Details

Legal Domicile
Or
Voting Board Members
3
Independent Board Members
0
Employees
0

Preparer

Firm
Porth & Unrein PC
Address
864 Promontory Pl SE / PO 3200, Salem, OR 97302-0200
Preparer
Daniel C Porth
Phone
5033709617
Supplemental Narrative

Additional Explanations

Client Note 1

“Client Note 1 - THIS CHAPTER OF PHI GAMMA DELTA IS ON THE CAMPUS OF OREGON STATE UNIVERSITY. THE UNIVERSITY, INCLUDING ALL HOUSING, CLOSED AND SENT STUDENTS HOME IN MARCH 2020. DUE TO THE CLOSURE IT WAS IMPOSSIBLE TO RETRIEVE ALL RECORDS NECESSARY TO FILE A COMPLETE AND ACCURATE RETURN. WE ARE ASKING IN ADVANCE FOR RELIEF FROM ANY PENALTIES DUE TO THE LATE FILING OF THIS RETURN.”

Form 990, Part IX, Line 24E: Other Expenses

“BANK CHARGES: Column (A) - Total = $1097; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E: Other Expenses

“BROTHERHOOD: Column (A) - Total = $2254; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E: Other Expenses

“GRADUATE EVENTS: Column (A) - Total = $317; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E: Other Expenses

“MISCELLANEOUS: Column (A) - Total = $1232; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E: Other Expenses

“OPERATING SUPPLIES: Column (A) - Total = $8619; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E: Other Expenses

“PHILANTHROPY: Column (A) - Total = $2619; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E: Other Expenses

“PLEDGE PROJECTS: Column (A) - Total = $1054; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E: Other Expenses

“Printing and Publications: Column (A) - Total = $2030; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E: Other Expenses

“SOCIAL EVENTS: Column (A) - Total = $5046; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E: Other Expenses

“TECHNOLOGY: Column (A) - Total = $4910; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E: Other Expenses

“UTILITIES: Column (A) - Total = $3277; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Client Note 1 - THIS CHAPTER OF PHI GAMMA DELTA IS ON THE CAMPUS OF OREGON STATE UNIVERSITY. THE UNIVERSITY, INCLUDING ALL HOUSING, CLOSED AND SENT STUDENTS HOME IN MARCH 2020. DUE TO THE CLOSURE IT WAS IMPOSSIBLE TO RETRIEVE ALL RECORDS NECESSARY TO FILE A COMPLETE AND ACCURATE RETURN. WE ARE ASKING IN ADVANCE FOR RELIEF FROM ANY PENALTIES DUE TO THE LATE FILING OF THIS RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1CURRENT AND FORMER MEMBERS OF THE KAPPA OMICRON CHAPTER OF PHI GAMMA DELTA
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2INFORMATION AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3BY REVIEW OF ACTIVITIES AT PERIODIC BOARD MEETINGS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4INFORMATION AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5BANK CHARGES: Column (A) - Total = $1097; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6BROTHERHOOD: Column (A) - Total = $2254; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7GRADUATE EVENTS: Column (A) - Total = $317; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8MISCELLANEOUS: Column (A) - Total = $1232; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9OPERATING SUPPLIES: Column (A) - Total = $8619; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10PHILANTHROPY: Column (A) - Total = $2619; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11PLEDGE PROJECTS: Column (A) - Total = $1054; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13SOCIAL EVENTS: Column (A) - Total = $5046; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt14TECHNOLOGY: Column (A) - Total = $4910; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt15UTILITIES: Column (A) - Total = $3277; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Client Note 1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc13Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc14Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc15Form 990, Part IX, Line 24e: Other Expenses
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SpecialConditionDesc0COVID-19 - UNIVERSITY AND HOUSING CLOSED
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0485531
IRS990/TotalAssetsEOYAmt0465042
IRS990/TotalAssetsGrp/BOYAmt0485531
IRS990/TotalAssetsGrp/EOYAmt0465042
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0180778
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt013647
IRS990/TotalLiabilitiesEOYAmt07372
IRS990/TotalLiabilitiesGrp/BOYAmt013647
IRS990/TotalLiabilitiesGrp/EOYAmt07372
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0471884
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0457670
IRS990/TotalProgramServiceRevenueAmt0166564
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0166564
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0166564
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0485531
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0465042
IRS990/TravelGrp/TotalAmt01262
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0471884
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0457670
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0348 NW 25th
IRS990/USAddress/CityNm0CORVALLIS
IRS990/USAddress/StateAbbreviationCd0OR
IRS990/USAddress/ZIPCd097330
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02021-09-10 13:11:23Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0TYLER ASHBURN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-11-17
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PHI GAMMA DELTA
ReturnHeader/Filer/BusinessNameControlTxt0PHIG
ReturnHeader/Filer/EIN0930252900
ReturnHeader/Filer/PhoneNum05039999999
ReturnHeader/Filer/USAddress/AddressLine1Txt0348 NW 25th
ReturnHeader/Filer/USAddress/CityNm0CORVALLIS
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OR
ReturnHeader/Filer/USAddress/ZIPCd097330
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0930775226
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Porth & Unrein PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0864 Promontory Pl SE / PO 3200
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Salem
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0973020200
ReturnHeader/PreparerPersonGrp/PhoneNum05033709617
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DANIEL C PORTH
ReturnHeader/ReturnTs02020-11-17T09:31:22-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02018-09-01
ReturnHeader/TaxPeriodEndDt02019-08-31
ReturnHeader/TaxYr02018

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2019 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$465,042
Liabilities
$7,372
Net assets
$457,670
Revenue
$166,564
Expenses
$180,778
Net income
-$14,214
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.52$0.14$4.38$1.08$1.29$0.21
2019Detailed filing. Detailed filing data is available for this year.$4.65$0.07$4.58$1.67$1.81$0.14
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.86$0.14$4.72$2.73$2.93$0.21
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.12$0.20$4.93$2.78$2.96$0.17
2016Detailed filing. Detailed filing data is available for this year.$5.34$0.23$5.10$2.78$2.77$0.02
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.38$0.29$5.09$2.67$2.48$0.19
2014Detailed filing. Detailed filing data is available for this year.$5.25$0.35$4.90$3.15$2.51$0.64
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.65$0.39$4.26$2.29
2012Summary only. Only limited summary data is available for this year.$4.77$0.43$4.33$2.50$2.33$0.18
2011Summary only. Only limited summary data is available for this year.$4.63$0.47$1.75$1.82$0.07