DELTA GAMMA FRATERNITY HOUSING CORPORATION: Form 990, tax year 2021

View the entire original 990 at ProPublica ↗

Organization
DELTA GAMMA FRATERNITY HOUSING CORPORATION (EIN 31-1281749)
Tax period
2021-07-01 to 2022-06-30
Filed
2023-03-10
IRS object ID
202340699349300309
Schema version
2021v4.2
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)
Return2023-03-10T07:21:01-06:00ReturnTs
Tax Period End2022-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN271235638PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1MCM CPAS & ADVISORS LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line19229 DELEGATES ROW SUITE 250AddressLine1Txt
CityINDIANAPOLISCityNm
State AbbreviationINStateAbbreviationCd
ZIP46240ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2021-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN311281749EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1DELTA GAMMA FRATERNITY HOUSINGBusinessNameLine1Txt
Business Name Line2CORPORATIONBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlDELTBusinessNameControlTxt
Phone6144875599PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line13220 RIVERSIDE DRIVE A-2AddressLine1Txt
CityCOLUMBUSCityNm
State AbbreviationOHStateAbbreviationCd
ZIP43221ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonAMANDA REYMANNPersonNm
Person TitleDIRECTOR OF HOUSING OPERATIONSPersonTitleTxt
Phone6144875599PhoneNum
Signature2023-02-23SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstAMANDAPersonFirstNm
Person LastREYMANNPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonREBEKAH PAYNE CPAPreparerPersonNm
PTINP00841956PTIN
Phone3173475200PhoneNum

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer3TrustedCustomerCd
Authentication Assurance LevelAAL1AuthenticationAssuranceLevelCd
Identity Assurance LevelIAL1IdentityAssuranceLevelCd
FieldValueIRS element (for citing)
Tax2021TaxYr
Build TS2023-04-26 12:10:37ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerAMANDA REYMANNPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line13220 RIVERSIDE DRIVE A-2AddressLine1Txt
CityCOLUMBUSCityNm
State AbbreviationOHStateAbbreviationCd
ZIP43221ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$33,324,158GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website AddressWWW.DELTAGAMMA.ORG/FRATERNITY_HOUSING_CORPORATIONWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1989FormationYr
Legal Domicile StateOHLegalDomicileStateCd
Activity Or MissionTO FOSTER HIGH IDEALS OF FRIENDSHIP AMONG THE MEMBERS OF DELTA GAMMA FRATERNITY, TO PROMOTE THEIR EDUCATIONAL AND CULTURAL INTERESTS, TO CREATE IN THEM A TRUE SENSE OF SOCIAL RESPONSIBILITY, AND TO DEVELOP IN THEM THE BEST QUALITIES OF CHARACTER; TO ADVANCE THAT END, TO OWN OR OPERATE, EQUIP, MAINTAIN, IMPROVE, AND MANAGE CHAPTER HOUSES, LODGES, AND ROOMS FOR COLLEGIATE CHAPTERS OF DELTA GAMMA FRATERNITY WHERE MEMBERS OF THE FRATERNITY CAN LIVE TOGETHER, ENGAGE IN SOCIAL INTERACTION, FELLOWSHIP, PLEASURE, RECREATION AND OTHER NONPROFITABLE PURPOSES; TO ENSURE THAT SUCH HOUSING IS OPERATED AND MAINTAINED IN A SOCIALLY RESPONSIBLE MANNER SO THAT THE MEMBERS OF THE FRATERNITY CAN ACHIEVE THE FOREGOING GOALS OF THE FRATERNITY AND THE CORPORATION; AND TO ACQUIRE BY GIFT, DEVISE, PURCHASE, OR OTHERWISE, REAL AND PERSONAL PROPERTY, AND TO SELL, CONVEY, EXCHANGE, LEASE, MORTGAGE, PLEDGE OR OTHERWISE ENCUMBER SUCH PROPERTY.ActivityOrMissionDesc
Voting Members Governing Body5VotingMembersGoverningBodyCnt
Voting Members Independent5VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers5TotalVolunteersCnt
Total Gross UBI$605,707TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$100,000NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$416,929PYContributionsGrantsAmt
CY Contributions Grants$1,739,894CYContributionsGrantsAmt
PY Program Service Revenue$6,085,694PYProgramServiceRevenueAmt
CY Program Service Revenue$6,835,788CYProgramServiceRevenueAmt
PY Investment Income$846,703PYInvestmentIncomeAmt
CY Investment Income$1,039,073CYInvestmentIncomeAmt
PY Other Revenue$110,533PYOtherRevenueAmt
CY Other Revenue$51,606CYOtherRevenueAmt
PY Total Revenue$7,459,859PYTotalRevenueAmt
CY Total Revenue$9,666,361CYTotalRevenueAmt
PY Grants And Similar Paid$28,149PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$29,224CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$1,051,108PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$1,192,806CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$6,019,949PYOtherExpensesAmt
CY Other Expenses$6,943,464CYOtherExpensesAmt
PY Total Expenses$7,099,206PYTotalExpensesAmt
CY Total Expenses$8,165,494CYTotalExpensesAmt
PY Revenues Less Expenses$360,653PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$1,500,867CYRevenuesLessExpensesAmt
Total Assets BOY$49,891,298TotalAssetsBOYAmt
Total Assets EOY$50,782,840TotalAssetsEOYAmt
Total Liabilities BOY$44,304,548TotalLiabilitiesBOYAmt
Total Liabilities EOY$46,962,482TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$5,586,750NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$3,820,358NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionTO ADMINISTER AND PROTECT HOUSING AND HOUSING OPERATIONS RELATED TO DELTA GAMMA FRATERNITY, ITS CHAPTERS, AND LOCAL HOUSE CORPORATIONS.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
DescPROVIDED ACCOUNTING AND FINANCIAL MANAGEMENT SERVICES FOR DELTA GAMMA FRATERNITY HOUSING CORPORATIONS. THE ORGANIZATION WRITES CHECKS, ASSISTS WITH TAX FORMS, COLLECTS RENT AND FEES, PREPARES ANNUAL REPORTS, AND SENDS MONTHLY FINANCIAL STATEMENTS TO THE INDIVIDUAL HOUSE CORPORATIONS.Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
DescFACILITATED INSURANCE ADMINISTRATION FOR DELTA GAMMA FRATERNITY HOUSE CORPORATIONS.Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

FieldValueIRS element (for citing)
DescACADEMIES, INSTITUTES, AND CONFERENCES - THE ORGANIZATION HOSTS VARIOUS EDUCATIONAL SEMINARS DESIGNED TO PROVIDE LEARNING OPPORTUNITIES FOR MEMBERS OF ITS FHC PARTICIPANT GROUPS.Desc

Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp (2 entries)

DescDesc
HUMAN RESOURCES AND GENERAL ADMINSTRATIVE SERVICES - THE ORGANIZATION PROVIDES VARIOUS EMPLOYMENT SERVICES SUCH AS RECRUITING, CONTRACTS, PERFORMANCE REVIEWS, HIRING AND TERMINATION LANGUAGE TO THE FHC PARTICIPANTS. THE ORGANIZATION ALSO PROVIDES INFORMATION SUCH AS TRAINING MANUALS, WEBINARS, MINUTES TRACKING, BUDGETS AND REPORTING FORMS FOR ALL HOUSE CORPORATIONS OF DELTA GAMMA FRATERNITY.
STUDENT HOUSING OWNERSHIP, MAINTENANCE, AND RENTAL TO PROVIDE FOR SOCIAL INTERACTION AMONGST DELTA GAMMA FRATERNITY CHAPTER MEMBERS.
FieldValueIRS element (for citing)
Described In Section501c30DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit CounselingYes (1)CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other SecYes (1)ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other Liabilities0ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtYes (1)ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To OrganizationsYes (1)GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J RequiredYes (1)ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded EntityYes (1)DisregardedEntityInd
Related EntityYes (1)RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
Info In Schedule O Part VYes (X)InfoInScheduleOPartVInd
IRP Document505IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee0EmployeeCnt
Unrelated Bus Incm Over LimitYes (1)UnrelatedBusIncmOverLimitInd
Form990 T FiledYes (1)Form990TFiledInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Initiation Fees And Cap Contri$0InitiationFeesAndCapContriAmt
Gross Receipts For Public Use$0GrossReceiptsForPublicUseAmt
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members5GoverningBodyVotingMembersCnt
Independent Voting Member5IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or StockholdersYes (1)MembersOrStockholdersInd
Election Of Board MembersYes (1)ElectionOfBoardMembersInd
Decisions Subject To ApprovaYes (1)DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEO0CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1AMANDA REYMANNBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone6144875599PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line13220 RIVERSIDE DRIVE SUITE A-2AddressLine1Txt
CityCOLUMBUSCityNm
State AbbreviationOHStateAbbreviationCd
ZIP43221ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (7 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtOfficerOfficerInd
CASSANDRA CARON
DIRECTOR: HOUSING RESOURCE2.001.00Yes (X)$0$0$0
SUSAN KINNEY
FHC DIRECTOR/FRATERNITY TREASURER1.005.00Yes (X)$0$0$0
WILMA WILBANKS
FHC DIRECTOR/FRATERNITY PRESIDENT1.005.00Yes (X)$0$0$0
ELIZABETH HURTT SPRINGER
FHC CHAIRMAN2.001.00Yes (X)$0$0$0Yes (X)
LINDA KAY MARTIN SMITH
FHC SECRETARY/TREASURER2.001.00Yes (X)$0$0$0Yes (X)
TRACEY WILLIAMS
FRATERNITY EXECUTIVE DIRECTOR1.0040.00$0$155,414$11,444Yes (X)
AMANDA REYMANN
DIRECTOR OF HOUSING OPERATIONS40.001.00$0$83,982$11,696Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$239,396TotReportableCompRltdOrgAmt
Total Other Compensation$23,140TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (4 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
COLLEGE FRESH INC
701 DEVONSHIRE DRCHAMPAIGNIL61820FOOD SERVICE$315,454
CAMPUS COOKS LLC
1400 S WOLF RD STE 400WHEELINGIL60090FOOD SERVICE$162,058
GREEK HOUSE CHEFS
1415 GRAND AVENUEWEST DES MOINESIA50265FOOD SERVICE$147,200
METIS CONSTRUCTION SERVICE LLC
175 E ERIE STREET 303KENTOH44240RENOVATIONS$126,833
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K4CntrctRcvdGreaterThan100KCnt
All Other Contributions$1,739,894AllOtherContributionsAmt
Total Contributions$1,739,894TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (4 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
HOUSING FEES901101$4,532,482$4,532,482
INSURANCE REVENUES901101$1,588,655$1,588,655
HOUSING CORP ADMIN FEES541200$606,916$606,916
INTEREST ON HOUSING LOANS901101$107,735$107,735
FieldValueIRS element (for citing)
Total Program Service Revenue$6,835,788TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$754,096TotalRevenueColumnAmt
Unrelated Business Revenue$605,707UnrelatedBusinessRevenueAmt
Exclusion$148,389ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$23,942,758SecuritiesAmt
Other$16OtherAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$23,657,797SecuritiesAmt
Other$0OtherAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$284,961SecuritiesAmt
Other$16OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$284,977TotalRevenueColumnAmt
Exclusion$284,977ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescOTHER INCOMEDesc
Business812900BusinessCd
Total Revenue Column$51,606TotalRevenueColumnAmt
Related Or Exempt Func Income$51,606RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Other Revenue Total$51,606OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$9,666,361TotalRevenueColumnAmt
Related Or Exempt Func Income$6,887,394RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$605,707UnrelatedBusinessRevenueAmt
Exclusion$433,366ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$29,224TotalAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$104,490TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$885,072TotalAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$28,289TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$93,439TotalAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$81,516TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$2,615TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$74,713TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$222,610TotalAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$229,294TotalAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$15,827TotalAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$20,242TotalAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$77,165TotalAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$2,302,919TotalAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$7,635TotalAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$14,507TotalAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$838,822TotalAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$1,254,298TotalAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$1,528,388TotalAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmt
FEDERAL TAXES$24,060
PROPERTY TAXES$178,787
MISCELLANEOUS$86,858
EQUIPMENT RENTAL$24,865

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$39,859TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$8,165,494TotalAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$32,155BOYAmt
EOY$99,168EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$1,881,765BOYAmt
EOY$6,068,033EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$52,284BOYAmt
EOY$58,222EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

FieldValueIRS element (for citing)
BOY$2,459,318BOYAmt
EOY$2,693,178EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$10,226BOYAmt
EOY$55,527EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$30,324,829LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$11,968,026LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$18,305,103BOYAmt
EOY$18,356,803EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$1,737,897BOYAmt
EOY$702,753EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

FieldValueIRS element (for citing)
BOY$25,037,991BOYAmt
EOY$22,392,370EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$374,559BOYAmt
EOY$356,786EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$49,891,298BOYAmt
EOY$50,782,840EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$1,232,572BOYAmt
EOY$1,062,293EOYAmt

Escrow Account Liability EscrowAccountLiabilityGrp

FieldValueIRS element (for citing)
BOY$29,780,717BOYAmt
EOY$33,105,698EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

FieldValueIRS element (for citing)
BOY$13,291,259BOYAmt
EOY$12,794,491EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$44,304,548BOYAmt
EOY$46,962,482EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$5,586,750BOYAmt
EOY$3,820,358EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$5,586,750BOYAmt
EOY$3,820,358EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$49,891,298BOYAmt
EOY$50,782,840EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$1,500,867ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst-$3,267,259NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Consol And Sep Basis Fincl StmtYes (X)ConsolAndSepBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

FieldValueIRS element (for citing)
Agent Trustee Etc0AgentTrusteeEtcInd
Incl Escrow Custodial Acct LiabYes (1)InclEscrowCustodialAcctLiabInd
Explanation ProvidedYes (X)ExplanationProvidedInd

Land LandGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$742,935OtherCostOrOtherBasisAmt
Book Value$742,935BookValueAmt

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$17,458,320OtherCostOrOtherBasisAmt
Depreciation$4,170,924DepreciationAmt
Book Value$13,287,396BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$6,935,759OtherCostOrOtherBasisAmt
Depreciation$6,935,759DepreciationAmt
Book Value$0BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$5,187,815OtherCostOrOtherBasisAmt
Depreciation$861,343DepreciationAmt
Book Value$4,326,472BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$18,356,803TotalBookValueLandBuildingsAmt

Other Securities OtherSecuritiesGrp (2 entries)

DescDescBook ValueBookValueAmtMethod ValuationMethodValuationCd
CORPORATE BONDS$19,859,863F
ANNUITY CONTRACT$2,532,507F
FieldValueIRS element (for citing)
Total Book Value Securities$22,392,370TotalBookValueSecuritiesAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$4,464,093TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst-$3,267,259NetUnrealizedGainsInvstAmt
Revenue Not Reported-$3,267,259RevenueNotReportedAmt
Revenue Subtotal$7,731,352RevenueSubtotalAmt
Investment Expenses Not Incld$222,610InvestmentExpensesNotIncldAmt
Other Revenues Not Included$1,712,399OtherRevenuesNotIncludedAmt
Revenue Not Reported Fincl Stmt$1,935,009RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$9,666,361TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$6,230,485TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$6,230,485ExpensesSubtotalAmt
Investment Expenses Not Incld2$222,610InvestmentExpensesNotIncld2Amt
Other Expenses Not Included$1,712,399OtherExpensesNotIncludedAmt
Expenses Not Rpt Fincl Stmt$1,935,009ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$8,165,494TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PART IV, LINE 2B:THE ORGANIZATION HOLDS FUNDS ON BEHALF ON ITS PARTICIPANT HOUSE CORPORATIONS. ALL FUNDS ARE HELD IN A POOLED CASH ACCOUNT OVER WHICH THE ORGANIZATION HAS SIGNATURE AUTHORITY. PARTICIPANT HOUSE CORPORATIONS APPROVE ALL DISBURSEMENTS.
PART X, LINE 2:THE ORGANIZATION HAS EVALUATED TAX POSITIONS TAKEN IN THE TAX RETURNS FILED AND HAS DETERMINED THAT THERE ARE NO UNCERTAIN TAX POSITIONS AS DEFINED BY GENERALLY ACCEPTED ACCOUNTING PRINCIPLES.
PART XI, LINE 2D - OTHER ADJUSTMENTS:TRANSFER OF NET ASSETS FROM RELATED ENTITIES
PART XI, LINE 4B - OTHER ADJUSTMENTS:COST OF INSURANCE PROVIDED 1,347,121. INTEREST ALLOCATED TO PARTICIPANT HOUSE CORPORATIONS 282,096. HOUSING MANAGEMENT FEES 83,182.
PART XII, LINE 4B - OTHER ADJUSTMENTS:COST OF INSURANCE PROVIDED 1,347,121. INTEREST ALLOCATED TO PARTICIPANT HOUSE CORPORATIONS 282,096. HOUSING MANAGEMENT FEES 83,182.

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records MaintainedYes (1)GrantRecordsMaintainedInd

Recipient Table RecipientTable

Recipient Business Name RecipientBusinessName

FieldValueIRS element (for citing)
Business Name Line1DELTA GAMMA FRATERNITYBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line13250 RIVERSIDE DRIVEAddressLine1Txt
CityCOLUMBUSCityNm
State AbbreviationOHStateAbbreviationCd
ZIP43221ZIPCd
FieldValueIRS element (for citing)
Recipient EIN314164901RecipientEIN
IRC Section501(C)(7)IRCSectionDesc
Cash Grant$25,000CashGrantAmt
Non Cash Assistance$0NonCashAssistanceAmt
Valuation Method UsedCASHValuationMethodUsedDesc
Purpose Of GrantTO ASSIST WITH ORGANIZATION PROGRAMS.PurposeOfGrantTxt
FieldValueIRS element (for citing)
Total501c3 Org0Total501c3OrgCnt
Total Other Org1TotalOtherOrgCnt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART I, LINE 2:FormAndLineReferenceDesc
ExplanationTHE ORGANIZATION ESTABLISHES CRITERIA FOR ASSISTING WITH VARIOUS PROGRAMS.ExplanationTxt

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Severance Payment0SeverancePaymentInd
Supplemental Nonqual Rtr Plan0SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp

FieldValueIRS element (for citing)
PersonTRACEY WILLIAMSPersonNm
TitleFRATERNITY EXECUTIVE DIRECTORTitleTxt
Base Compensation Filing Org$0BaseCompensationFilingOrgAmt
Compensation Based On Rltd Orgs$155,414CompensationBasedOnRltdOrgsAmt
Bonus Filing Organization$0BonusFilingOrganizationAmount
Bonus Related Organizations$0BonusRelatedOrganizationsAmt
Other Compensation Filing Org$0OtherCompensationFilingOrgAmt
Other Compensation Rltd Orgs$0OtherCompensationRltdOrgsAmt
Deferred Compensation Flng Org$0DeferredCompensationFlngOrgAmt
Deferred Comp Rltd Orgs$10,251DeferredCompRltdOrgsAmt
Nontaxable Benefits Filing Org$0NontaxableBenefitsFilingOrgAmt
Nontaxable Benefits Rltd Orgs$1,193NontaxableBenefitsRltdOrgsAmt
Total Compensation Filing Org$0TotalCompensationFilingOrgAmt
Total Compensation Rltd Orgs$166,858TotalCompensationRltdOrgsAmt
Comp Report Prior990 Filing Org$0CompReportPrior990FilingOrgAmt
Comp Report Prior990 Rltd Orgs$0CompReportPrior990RltdOrgsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (8 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART V, LINE 2A:DELTA GAMMA FRATERNITY HOUSING CORPORATION (DGFHC) HAS NO EMPLOYEES. THE INDIVIDUALS PERFORMING SERVICES FOR DGFHC ARE EMPLOYEES OF DELTA GAMMA FRATERNITY, AN AFFILIATED ORGANIZATION. DGFHC REIMBURSES DELTA GAMMA FRATERNITY FOR THE ACTUAL AMOUNT OF PERSONNEL AND PERSONNEL RELATED EXPENSES THAT DELTA GAMMA FRATERNITY INCURRED ON BEHALF OF DGFHC. ACCORDINGLY, DGFHC HAS RECORDED SALARY, PAYROLL TAX, PENSION, AND EMPLOYEE BENEFIT EXPENSES.
FORM 990, PART VI, SECTION A, LINE 6THE DELTA GAMMA FRATERNITY IS THE SOLE MEMBER OF THE ORGANIZATION. THE MEMBERS OF THE FRATERNITY ARE THEREFORE MEMBERS OF THE ORGANIZATION.
FORM 990, PART VI, SECTION A, LINE 7ATHE BOARD MEMBERS OF THE DELTA GAMMA FRATERNITY HAVE THE POWER TO ELECT THE MEMBERS OF THE GOVERNING BOARD OF THE ORGANIZATION.
FORM 990, PART VI, SECTION A, LINE 7BTHE DELTA GAMMA FRATERNITY IS THE SOLE VOTING MEMBER OF THE CORPORATION. THE CORPORATION IS SUBORDINATE TO AND SUBJECT TO THE AUTHORITY OF DELTA GAMMA FRATERNITY.
FORM 990, PART VI, SECTION B, LINE 11BTHE BOARD OF DIRECTORS RECEIVES AND REVIEWS A COPY OF FORM 990 PRIOR TO FILING.
FORM 990, PART VI, SECTION B, LINE 12CTHE BOARD OF DIRECTORS ANNUALLY REVIEWS CONFLICTS, IF APPLICABLE, AND ADDRESSES INDIVIDUALLY ON A CASE-BY-CASE BASIS AS NECESSARY.
FORM 990, PART VI, SECTION C, LINE 19THE ORGANIZATION MAKES IT GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO INTERESTED PARTIES UPON WRITTEN REQUEST.
FORM 990, PART XI, LINE 2C:THE ORGANIZATION HAS A FINANCE COMMITTEE THAT ASSUMES RESPONSIBILITY FOR THE AUDIT AND SELECTION OF INDEPENDENT ACCOUNTANTS.

Schedule R IRS990ScheduleR

Id Disregarded Entities IdDisregardedEntitiesGrp (14 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdTotal IncomeTotalIncomeAmtEnd Of Year AssetsEndOfYearAssetsAmtBusiness Name Line1DirectControllingEntityName/BusinessNameLine1Txt
IOWA STATE HOUSE ASSOCIATION OF DELTA GAMMA FRATERNITY LLC
3220 RIVERSIDE DRIVE SUITE A-2COLUMBUSOH43221CHAPTER HOUSINGOH$572,738$3,683,601DELTA GAMMA FRATERNITY HOUSING CORPORATION
ETA CHI HOUSE ASSOCIATION OF DELTA GAMMA FRATERNITY LLC
3220 RIVERSIDE DRIVE SUITE A-2COLUMBUSOH43221CHAPTER HOUSINGOH$71,466$414,113DELTA GAMMA FRATERNITY HOUSING CORPORATION
ALPHA OMEGA HOUSE ASSOCIATION OF DELTA GAMMA FRATERNITY LLC
3220 RIVERSIDE DRIVE SUITE A-2COLUMBUSOH43221CHAPTER HOUSINGOH$1,802,383$10,922,541DELTA GAMMA FRATERNITY HOUSING CORPORATION
ALPHA DELTA HOUSE ASSOCIATION OF DELTA GAMMA FRATERNITY LLC
3220 RIVERSIDE DRIVE SUITE A-2COLUMBUSOH43221CHAPTER HOUSINGOH$423,263$1,179,996DELTA GAMMA FRATERNITY HOUSING CORPORATION
EPSILON IOTA HOUSE ASSOCIATION OF DELTA GAMMA FRATERNITY LLC
3220 RIVERSIDE DRIVE SUITE A-2COLUMBUSOH43221CHAPTER HOUSINGOH$38,946$145,761DELTA GAMMA FRATERNITY HOUSING CORPORATION
DELTA NU HOUSE ASSOCIATION OF DELTA GAMMA FRATERNITY LLC
3220 RIVERSIDE DRIVE SUITE A-2COLUMBUSOH43221CHAPTER HOUSINGOH$199,948$263,470DELTA GAMMA FRATERNITY HOUSING CORPORATION
ZETA RHO HOUSE ASSOCIATION OF DELTA GAMMA FRATERNITY LLC
3220 RIVERSIDE DRIVE SUITE A-2COLUMBUSOH43221CHAPTER HOUSINGOH$375,575$899,630DELTA GAMMA FRATERNITY HOUSING CORPORATION
RHO HOUSE ASSOCIATION OF DELTA GAMMA FRATERNITY LLC
3220 RIVERSIDE DRIVE SUITE A-2COLUMBUSOH43221CHAPTER HOUSINGOH$373,965$600,308DELTA GAMMA FRATERNITY HOUSING CORPORATION
ALPHA XI HOUSE ASSOCIATION OF DELTA GAMMA FRATERNITY LLC
3220 RIVERSIDE DRIVE SUITE A-2COLUMBUSOH43221CHAPTER HOUSINGOH$309,721$374,646DELTA GAMMA FRATERNITY HOUSING CORPORATION
GAMMA RHO HOUSE ASSOCIATION OF DELTA GAMMA FRATERNITY LLC
3220 RIVERSIDE DRIVE SUITE A-2COLUMBUSOH43221CHAPTER HOUSINGOH$185,431$327,903DELTA GAMMA FRATERNITY HOUSING CORPORATION
BETA ZETA HOUSE ASSOCIATION OF DELTA GAMMA FRATERNITY LLC
3220 RIVERSIDE DRIVE SUITE A-2COLUMBUSOH43221CHAPTER HOUSINGOH$55,335$219,430DELTA GAMMA FRATERNITY HOUSING CORPORATION
ZETA HOUSE ASSOCIATION OF DELTA GAMMA FRATERNITY LLC
3220 RIVERSIDE DRIVE SUITE A-2COLUMBUSOH43221CHAPTER HOUSINGOH$128,495$95,617DELTA GAMMA FRATERNITY HOUSING CORPORATION
BETA CHI HOUSE ASSOCIATION OF DELTA GAMMA FRATERNITY LLC
3220 RIVERSIDE DRIVE SUITE A-2COLUMBUSOH43221CHAPTER HOUSINGOH$909,195$498,815DELTA GAMMA FRATERNITY HOUSING CORPORATION
GAMMA EPSILON HOUSE ASSOCIATION OF DELTA GAMMA FRATERNITY LLC
3220 RIVERSIDE DRIVE SUITE A-2COLUMBUSOH43221CHAPTER HOUSINGOH$849,321$667,845DELTA GAMMA FRATERNITY HOUSING CORPORATION

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (2 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdEINEINPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdExempt Code SectionExemptCodeSectionTxtControlled OrganizationControlledOrganizationIndBusiness Name Line1DirectControllingEntityName/BusinessNameLine1Txt
DELTA GAMMA FRATERNITY
3250 RIVERSIDE DRIVECOLUMBUSOH43221314164901DEVELOPMENT OF CHARACTER AND SOCIAL AND INTELLECTUAL CULTURE OF MEMBERS.OH501(C)(7)0
DELTA GAMMA FRATERNITY MANAGEMENT CORPORATION
3220 RIVERSIDE DRIVE A-2COLUMBUSOH43221464931616DELTA GAMMA FRATERNITY CHAPTER HOUSING MANAGEMENTOH501(C)(7)0DELTA GAMMA FRATERNITY
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts Rylts0ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth OrgYes (1)GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org0GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org0LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth OrgYes (1)LoansOrGuaranteesFromOthOrgInd
Div Related Organization0DivRelatedOrganizationInd
Asset Sale To Other Org0AssetSaleToOtherOrgInd
Asset Purchase From Other Org0AssetPurchaseFromOtherOrgInd
Asset Exchange0AssetExchangeInd
Rental Of Facilities To Oth Org0RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth OrgYes (1)RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org0PerformOfServicesForOthOrgInd
Perform Of Services By Other Org0PerformOfServicesByOtherOrgInd
Sharing Of FacilitiesYes (1)SharingOfFacilitiesInd
Paid Employees SharingYes (1)PaidEmployeesSharingInd
Reimbursement Paid To Other OrgYes (1)ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org0ReimbursementPaidByOtherOrgInd
Transfer To Other Org0TransferToOtherOrgInd
Transfer From Other Org0TransferFromOtherOrgInd

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