PHI GAMMA DELTA FRATERNITY: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
PHI GAMMA DELTA FRATERNITY (EIN 63-0164080)
Tax period
2023-07-01 to 2024-06-30
Filed
2024-11-05
IRS object ID
202443109349302594
Schema version
2023v5.0
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2024-11-05T14:57:45-05:00ReturnTs
Tax Period End2024-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1GREEK RESOURCE SERVICES LLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 1880AddressLine1Txt
CityTUSCALOOSACityNm
State AbbreviationALStateAbbreviationCd
ZIP354031880ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2023-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN630164080EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1PHI GAMMA DELTABusinessNameLine1Txt
Business Name Line2THETA CHAPTERBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlPHIGBusinessNameControlTxt
Phone8002766342PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 1880AddressLine1Txt
CityTUSCALOOSACityNm
State AbbreviationALStateAbbreviationCd
ZIP354031880ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonCOLE MOZINGOPersonNm
Person TitlePRESIDENTPersonTitleTxt
Phone8002766342PhoneNum
Signature2024-10-28SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrfalseIRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonELIZABETH BREWERPreparerPersonNm
PTINP02313153PTIN
Phone8002766342PhoneNum
Preparation2024-10-28PreparationDt
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2024-10-15 13:58:12ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerCOLE MOZINGOPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line11831 UNIVERSITY STATION MSC870502AddressLine1Txt
CityTUSCALOOSACityNm
State AbbreviationALStateAbbreviationCd
ZIP35487ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$1,664,036GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website AddressWWW.THETAFIJI.NETWebsiteAddressTxt
Type Of Organization AssocYes (X)TypeOfOrganizationAssocInd
Formation1855FormationYr
Legal Domicile StateALLegalDomicileStateCd
Activity Or MissionPROVIDE HOUSING, MEALS & SUPPORT FOR AN UNDERGRADUATE CHAPTER OF A NATIONAL COLLEGIATE SOCIAL FRATERNITY.ActivityOrMissionDesc
Voting Members Governing Body6VotingMembersGoverningBodyCnt
Voting Members Independent6VotingMembersIndependentCnt
Total Employee5TotalEmployeeCnt
Total Volunteers6TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$5,050PYContributionsGrantsAmt
CY Contributions Grants$500CYContributionsGrantsAmt
PY Program Service Revenue$1,590,353PYProgramServiceRevenueAmt
CY Program Service Revenue$1,655,657CYProgramServiceRevenueAmt
PY Investment Income$33PYInvestmentIncomeAmt
CY Investment Income$49CYInvestmentIncomeAmt
CY Other Revenue$5,094CYOtherRevenueAmt
PY Total Revenue$1,595,436PYTotalRevenueAmt
CY Total Revenue$1,661,300CYTotalRevenueAmt
CY Grants And Similar Paid$7,030CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$57,558PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$67,584CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$1,511,219PYOtherExpensesAmt
CY Other Expenses$1,530,393CYOtherExpensesAmt
PY Total Expenses$1,568,777PYTotalExpensesAmt
CY Total Expenses$1,605,007CYTotalExpensesAmt
PY Revenues Less Expenses$26,659PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$56,293CYRevenuesLessExpensesAmt
Total Assets BOY$64,284TotalAssetsBOYAmt
Total Assets EOY$907,471TotalAssetsEOYAmt
Total Liabilities BOY$87,400TotalLiabilitiesBOYAmt
Total Liabilities EOY$874,294TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY-$23,116NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$33,177NetAssetsOrFundBalancesEOYAmt
MissionPROVIDE HOUSING, MEALS & SUPPORT FOR AN UNDERGRADUATE CHAPTER OF A NATIONAL COLLEGIATE SOCIAL FRATERNITY.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
DescHOUSE MANAGEMENT - PROVIDED MEALS AND HOUSING FOR MEMBERS OF UNDERGRADUATE CHAPTER OF NATIONAL COLLEGIATE SOCIAL FRATERNITY.Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
DescCHAPTER ACTIVITIES - PROVIDED CHAPTER PROGRAMMING FOR MEMBERS OF UNDERGRADUATE CHAPTER OF NATIONAL COLLEGIATE SOCIAL FRATERNITY.Desc
FieldValueIRS element (for citing)
Described In Section501c3falseDescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentfalseReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesfalseReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsYes (true)GrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document11IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (true)BackupWthldComplianceInd
Employee5EmployeeCnt
Employment Tax Returns FiledfalseEmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Initiation Fees And Cap Contri$8,190InitiationFeesAndCapContriAmt
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members6GoverningBodyVotingMembersCnt
Independent Voting Member6IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersYes (true)MembersOrStockholdersInd
Election Of Board MembersYes (true)ElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyfalseConflictOfInterestPolicyInd
Whistleblower PolicyfalseWhistleblowerPolicyInd
Document Retention PolicyfalseDocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1GREEK RESOURCE SERVICES INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone8002766342PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line12201 SEVENTH STREETAddressLine1Txt
Address Line2SUITE AAddressLine2Txt
CityTUSCALOOSACityNm
State AbbreviationALStateAbbreviationCd
ZIP35401ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (6 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
COLE KNIGHT
TREASURER15.00Yes (X)$0$0$0
JOHN LUSK
HISTORIAN5.00Yes (X)$0$0$0
COLE MOZINGO
PRESIDENT30.00Yes (X)$0$0$0
BANKS MURPHREE
HOUSE MANAGE15.00Yes (X)$0$0$0
HENRY NICKEY
SECRETARY7.00Yes (X)$0$0$0
SAMUEL SMITH
RECORDING SE7.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp

Contractor Name ContractorName

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1GILL GRILLINGBusinessNameLine1Txt

Contractor Address ContractorAddress

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 2099AddressLine1Txt
CityRESTONCityNm
State AbbreviationVAStateAbbreviationCd
ZIP201909998ZIPCd
FieldValueIRS element (for citing)
ServicesFOOD SERVICEServicesDesc
Compensation$365,842CompensationAmt
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K1CntrctRcvdGreaterThan100KCnt
All Other Contributions$500AllOtherContributionsAmt
Total Contributions$500TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (5 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
MEALS721310$607,394$607,394
HOUSING721310$591,509$591,509
CHAPTER ACTIVITIES813410$354,649$354,649
NATIONAL FEES813410$62,510$62,510
OTHER813410$39,595$39,595
FieldValueIRS element (for citing)
Total Program Service Revenue$1,655,657TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$49TotalRevenueColumnAmt
Related Or Exempt Func Income$49RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Fundraising Gross Income$7,830FundraisingGrossIncomeAmt
Fundraising Direct Expenses$2,736FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column$5,094TotalRevenueColumnAmt
Exclusion$5,094ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,661,300TotalRevenueColumnAmt
Related Or Exempt Func Income$1,655,706RelatedOrExemptFuncIncomeAmt
Exclusion$5,094ExclusionAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IXYes (X)InfoInScheduleOPartIXInd

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$7,030TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$61,822TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$752TotalAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$5,010TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$51,075TotalAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$2,568TotalAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$541,521TotalAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmt
FOOD SERVICE$415,552
SOCIAL$208,918
NATIONAL EXPENSES$56,803
SUPPLIES & ACCESSORIES$46,536

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$207,420TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$1,605,007TotalAmt
Program Services$0ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$16,179BOYAmt
EOY$155,405EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$48,105BOYAmt
EOY$752,066EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$64,284BOYAmt
EOY$907,471EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$66,396BOYAmt
EOY$197,765EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$21,004BOYAmt
EOY$676,529EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$87,400BOYAmt
EOY$874,294EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
BOY-$23,116BOYAmt
EOY$33,177EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY-$23,116BOYAmt
EOY$33,177EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$64,284BOYAmt
EOY$907,471EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$56,293ReconcilationRevenueExpnssAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedfalseFSAuditedInd

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records MaintainedfalseGrantRecordsMaintainedInd

Recipient Table RecipientTable

Recipient Business Name RecipientBusinessName

FieldValueIRS element (for citing)
Business Name Line1LIVESTRONG FOUNDATIONBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line1623 W 38TH STREETAddressLine1Txt
Address Line2STE 300AddressLine2Txt
CityAUSTINCityNm
State AbbreviationTXStateAbbreviationCd
ZIP78705ZIPCd
FieldValueIRS element (for citing)
Recipient EIN742806618RecipientEIN
Cash Grant$6,630CashGrantAmt
Purpose Of GrantPHILANTHROPIC CONTRPurposeOfGrantTxt
FieldValueIRS element (for citing)
Total501c3 Org2Total501c3OrgCnt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PAGE 6, PART VI, LINE 6THE ORGANIZATION CONSISTS OF MEMBERS WHO BELONG TO A NATIONAL COLLEGIATE FRATERNITY.
FORM 990, PAGE 6, PART VI, LINE 7AEACH MEMBER OF THE ORGANIZATION MAY ELECT MEMBERS WHO WILL THEN SERVE OVER THE ORGANIZATION AS THE GOVERNING BODY.
FORM 990, PAGE 6, PART VI, LINE 11BTHE ORGANIZATIONS EXECUTIVE OFFICERS REVIEW THE FORM 990 WHEN IT IS COMPLETED AND IF ANY PART OF THE FORM IS IN QUESTION, THE EXECUTIVE OFFICERS CONTACT THE PREPARER TO ADDRESS THOSE QUESTIONS. SHOULD ANY CHANGES NEED TO BE MADE ON THE FORM, THESE CHANGES ARE PROMPTLY MADE AND THE FORM IS REPRINTED FOR THE EXECUTIVE OFFICERS TO REVIEW. AFTER THE FORM IS REVIEWED AND APPROVED, THE EXECUTIVE OFFICER SIGN THE RETURN AND IT IS MAILED TO THE IRS OR FILED ELECTRONICALLY.
FORM 990, PAGE 6, PART VI, LINE 19ALL DOCUMENTS ARE AVAILABLE TO THE PUBLIC BETWEEN REGULAR BUSINESS HOURS UPON REQUEST TO THE PRESIDENT OR TREASURER OF THE ORGANIZATION.
FORM 990, PART IX, LINE 24ECREDIT CARD DISCOUNTS 34,813 0 0 CAMPUS & CHAPTER ACTIVITY 32,587 0 0 CHAPTER SUPPLIES 32,507 0 0 RUSH 32,415 0 0 DUES 17,313 0 0 STORAGE & RENTAL EQUIP 17,053 0 0 PARENT'S WEEKEND 12,540 0 0 BUILDING FUND 11,895 0 0 SECURITY 7,098 0 0 COMPOSITE 4,931 0 0 BAD DEBT & COLLECTIONS 2,358 0 0 OTHER 1,910 0 0 TOTAL 207,420 0 0

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