Civic Intelligence

Phi Gamma Delta Fraternity

990 • Fiscal year 2020 • EIN 93-0252900

Sep 01, 2019 to Aug 31, 2020 • Filed on Jul 21, 2021

348 NW 25thCorvallis, OR 97330

(503) 999-9999

Siviq Scores

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

Liabilities / Assets

65th percentile

0.03x

Higher debt load relative to assets than 65% of similar nonprofits.

2020 filings • 501(c)7 • <$500k nonprofits • Source year 2020

Liabilities / Revenue

74th percentile

0.13x

Higher debt load relative to revenue than 74% of similar nonprofits.

2020 filings • 501(c)7 • <$500k nonprofits • Source year 2020

Net Margin

19th percentile

-19%

Higher net margin than 19% of similar nonprofits.

2020 filings • 501(c)7 • <$500k nonprofits • Source year 2020

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2020

Asset Growth

38th percentile

-2.8%

Faster asset growth than 38% of similar nonprofits.

2020 filings • 501(c)7 • <$500k nonprofits • Annualized from 2019 to 2020

Revenue Growth

26th percentile

-35%

Faster revenue growth than 26% of similar nonprofits.

2020 filings • 501(c)7 • <$500k nonprofits • Annualized from 2019 to 2020

Assets

Down

$451,912

Down $13,130 (-2.8%) from 2019

Net Assets

Down

$438,265

Down $19,405 (-4.2%) from 2019

Liabilities

Up

$13,647

Up $6,275 (+85%) from 2019

Revenue

Down

$107,739

Down $58,825 (-35%) from 2019

Expenses

Down

$128,527

Down $52,251 (-29%) from 2019

Net Income

Down

-$20,788

Down $6,574 (-46%) from 2019

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

2020

Assets$451,912
Liabilities$13,647
Net Assets$438,265

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

2020

Revenue$107,739
Expenses$128,527
Net Income-$20,788
Jump To
Filing Snapshot
Filing Period
Sep 1, 2019 to Aug 31, 2020
Signed
Jul 21, 2021
Return Version
2019v5.0
Gross Receipts
$107,739
Mission and Program Overview

Mission

Provide housing and meals for undergraduate fraternity members

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$399,644$366,811▼ $32,833
Cash and Non-Interest-Bearing Accounts$65,398$85,101▲ $19,703
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$465,042$451,912▼ $13,130
Other Assets Total-$0-
Liabilities
Mortgage Notes Payable Secured by Investment Property$7,372$13,647▲ $6,275
Total Liabilities$7,372$13,647▲ $6,275
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$457,670$438,265▼ $19,405
Total Net Assets Fund Balance$457,670$438,265▼ $19,405
Total Liabilities and Net Assets / Fund Balance$465,042$451,912▼ $13,130

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$246,293$394,843$641,136
Buildings$120,000$280,000$400,000
Other Land Buildings$518$45,818$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
$107,739
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-20,788
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$128,527
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$32,833--$32,833
All Other Expenses$20,278--$20,278
Insurance$11,859--$11,859
Other Expenses$4,704--$4,704
Fees for Services Accounting$2,097--$2,097
Office Expenses$1,334--$1,334
Total Functional Expenses$128,527$0$0$128,527
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
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, 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
2021-07-21
Discuss with paid preparer
Yes

Organization Details

Legal Domicile
Or
Voting Board Members
3
Independent Board Members
3
Employees
0
Volunteers
10

Preparer

Firm
Porth & Unrein PC
Address
864 Promontory Pl SE / PO 3200, Salem, OR 97302
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

ACADEMY: Column (A) - Total = $3295; Column (B) - Program Services = $3295; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

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

BANK CHARGES: Column (A) - Total = $0; 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 = $1911; Column (B) - Program Services = $1911; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

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

CARDINAL SERVICES: Column (A) - Total = $616; Column (B) - Program Services = $616; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

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

GRADUATE EVENTS: Column (A) - Total = $0; 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 = $200; Column (B) - Program Services = $200; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

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

PHILANTHROPY: Column (A) - Total = $979; Column (B) - Program Services = $979; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

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

PLEDGE PROJECTS: Column (A) - Total = $513; Column (B) - Program Services = $513; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

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

Printing and Publications: Column (A) - Total = $1917; Column (B) - Program Services = $1917; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

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

SOCIAL EVENTS: Column (A) - Total = $2871; Column (B) - Program Services = $2871; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

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

TECHNOLOGY: Column (A) - Total = $3760; Column (B) - Program Services = $3760; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

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

UTILITIES: Column (A) - Total = $4216; Column (B) - Program Services = $4216; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Other Changes In Net Assets Or Fund Balances - Other Increases

Correction to prior year balance sheet = $1383

Raw XML Appendix338 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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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
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6BANK CHARGES: Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7BROTHERHOOD: Column (A) - Total = $1911; Column (B) - Program Services = $1911; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8CARDINAL SERVICES: Column (A) - Total = $616; Column (B) - Program Services = $616; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9GRADUATE EVENTS: Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10MISCELLANEOUS: Column (A) - Total = $200; Column (B) - Program Services = $200; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11PHILANTHROPY: Column (A) - Total = $979; Column (B) - Program Services = $979; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12PLEDGE PROJECTS: Column (A) - Total = $513; Column (B) - Program Services = $513; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13Printing and Publications: Column (A) - Total = $1917; Column (B) - Program Services = $1917; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt14SOCIAL EVENTS: Column (A) - Total = $2871; Column (B) - Program Services = $2871; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt15TECHNOLOGY: Column (A) - Total = $3760; Column (B) - Program Services = $3760; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt16UTILITIES: Column (A) - Total = $4216; Column (B) - Program Services = $4216; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt17CORRECTION TO PRIOR YEAR BALANCE SHEET = $1383
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
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc16Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc17Other Changes In Net Assets Or Fund Balances - Other Increases
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0465042
IRS990/TotalAssetsEOYAmt0451912
IRS990/TotalAssetsGrp/BOYAmt0465042
IRS990/TotalAssetsGrp/EOYAmt0451912
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0128527
IRS990/TotalFunctionalExpensesGrp/TotalAmt0128527
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt07372
IRS990/TotalLiabilitiesEOYAmt013647
IRS990/TotalLiabilitiesGrp/BOYAmt07372
IRS990/TotalLiabilitiesGrp/EOYAmt013647
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0457670
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0438265
IRS990/TotalProgramServiceRevenueAmt0107739
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0107739
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0107739
IRS990/TotalVolunteersCnt010
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0465042
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0451912
IRS990/TravelGrp/TotalAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0348 NW 25th
IRS990/USAddress/CityNm0CORVALLIS
IRS990/USAddress/StateAbbreviationCd0OR
IRS990/USAddress/ZIPCd097330
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0TYLER ASHBURN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-07-21
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/ZIPCd097302
ReturnHeader/PreparerPersonGrp/PhoneNum05033709617
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DANIEL C PORTH
ReturnHeader/ReturnTs02021-07-21T16:36:51-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02019-09-01
ReturnHeader/TaxPeriodEndDt02020-08-31
ReturnHeader/TaxYr02019

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