FURP.ORG / PUBLIC DATA EXPLORER

PHI DELTA THETA FRATERNITY: Form 990, tax year 2021

View the entire original 990 at ProPublica ↗

Organization
PHI DELTA THETA FRATERNITY (EIN 63-1053272)
Tax period
2021-06-01 to 2022-05-31
Filed
2022-08-04
IRS object ID
202222169349301707
Schema version
2021v4.0
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)
Return2022-08-04T15:11:37-05:00ReturnTs
Tax Period End2022-05-31TaxPeriodEndDt

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 Begin2021-06-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN631053272EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1ALABAMA ALPHA INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlALABBusinessNameControlTxt
Phone2057587754PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 1880AddressLine1Txt
CityTUSCALOOSACityNm
State AbbreviationALStateAbbreviationCd
ZIP354011880ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonPHIL LOVINGUTHPersonNm
Person TitleTREASURERPersonTitleTxt
Signature2022-08-03SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstPHILPersonFirstNm
Person LastLOVINGUTHPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonELIZABETH BREWERPreparerPersonNm
PTINP02313153PTIN
Phone2057587754PhoneNum
Preparation2022-08-03PreparationDt
FieldValueIRS element (for citing)
Tax2021TaxYr
Build TS2022-09-23 18:48:47ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerJIMMY SCREVENPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line11831 UNIVERSITY STATION MSC 870512AddressLine1Txt
CityTUSCALOOSACityNm
State AbbreviationALStateAbbreviationCd
ZIP35487ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$1,423,777GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website AddressN/AWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1992FormationYr
Legal Domicile StateALLegalDomicileStateCd
Activity Or MissionPROVIDED HOUSING AND SUPPORT FOR THE UNDERGRADUATE CHAPTER OF NATIONAL COLLEIGATE SOCIAL FRATERNITY.ActivityOrMissionDesc
Voting Members Governing Body2VotingMembersGoverningBodyCnt
Voting Members Independent0VotingMembersIndependentCnt
Total Employee10TotalEmployeeCnt
Total Volunteers5TotalVolunteersCnt
Total Gross UBI$9,359TotalGrossUBIAmt
PY Contributions Grants$277,824PYContributionsGrantsAmt
CY Contributions Grants$274,527CYContributionsGrantsAmt
PY Program Service Revenue$997,945PYProgramServiceRevenueAmt
CY Program Service Revenue$1,139,891CYProgramServiceRevenueAmt
PY Investment Income$6,699PYInvestmentIncomeAmt
CY Investment Income$9,359CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$1,282,468PYTotalRevenueAmt
CY Total Revenue$1,423,777CYTotalRevenueAmt
PY Grants And Similar Paid$275,000PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$274,527CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$26,052PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$26,952CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$4,351PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$1,002,377PYOtherExpensesAmt
CY Other Expenses$1,151,498CYOtherExpensesAmt
PY Total Expenses$1,307,780PYTotalExpensesAmt
CY Total Expenses$1,452,977CYTotalExpensesAmt
PY Revenues Less Expenses-$25,312PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$29,200CYRevenuesLessExpensesAmt
Total Assets BOY$5,889,800TotalAssetsBOYAmt
Total Assets EOY$5,726,243TotalAssetsEOYAmt
Total Liabilities BOY$4,104,410TotalLiabilitiesBOYAmt
Total Liabilities EOY$3,970,053TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$1,785,390NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$1,756,190NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionPROVIDE HOUSING FOR UNDERGRADUATE CHAPTER OF NATIONAL COLLEGIATE FRATERNITY AND FACILITATE INTERACTION BETWEEN ALUMNI AND UNDERGRADUATE MEMBERS.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
DescPROVIDED HOUSING AND ALUMNI RELATIONS FOR UNDERGRADUATE CHAPTER OF NATIONAL COLLEGIATE SOCIAL FRATERNITY.Desc

Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp

FieldValueIRS element (for citing)
DescPROVIDED HOUSING AND ALUMNI RELATIONS FOR UNDERGRADUATE CHAPTER OF NATIONAL COLLEGIATE SOCIAL FRATERNITY.Desc
FieldValueIRS element (for citing)
Described In Section501c3falseDescribedInSection501c3Ind
Schedule B RequiredYes (true)ScheduleBRequiredInd
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 EquipmentYes (true)ReportLandBuildingEquipmentInd
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 Document6IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee10EmployeeCnt
Employment Tax Returns FiledYes (true)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitYes (true)UnrelatedBusIncmOverLimitInd
Form990 T FiledYes (true)Form990TFiledInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Initiation Fees And Cap Contri$287,730InitiationFeesAndCapContriAmt
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 Members2GoverningBodyVotingMembersCnt
Independent Voting Member0IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
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)
Phone2057587754PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line12201 7TH STREETAddressLine1Txt
CityTUSCALOOSACityNm
State AbbreviationALStateAbbreviationCd
ZIP35403ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (2 entries)

TitleTitleTxtOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
PHIL LOVINGUTH
TREASURERYes (X)$0$0$0
JIMMY SCREVEN
PRESIDENTYes (X)$0$0$0
FieldValueIRS element (for citing)
Indiv Rcvd Greater Than100 K1IndivRcvdGreaterThan100KCnt
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 Line1COLLEGE FRESHBusinessNameLine1Txt

Contractor Address ContractorAddress

US Address USAddress

FieldValueIRS element (for citing)
Address Line1701 DEVONSHIRE DRIVE C-23AddressLine1Txt
CityCHAMPAIGNCityNm
State AbbreviationILStateAbbreviationCd
ZIP61820ZIPCd
FieldValueIRS element (for citing)
ServicesFOOD SERVICEServicesDesc
Compensation$285,144CompensationAmt
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K1CntrctRcvdGreaterThan100KCnt
All Other Contributions$274,527AllOtherContributionsAmt
Total Contributions$274,527TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (5 entries)

DescDescTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
HOUSING$557,533$557,533
MEALS$462,219$462,219
OTHER$54,108$54,108
MENTOR PROGRAM$52,825$52,825
BUILDING FUND$13,206$13,206
FieldValueIRS element (for citing)
Total Program Service Revenue$1,139,891TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$9,359TotalRevenueColumnAmt
Unrelated Business Revenue$9,359UnrelatedBusinessRevenueAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,423,777TotalRevenueColumnAmt
Related Or Exempt Func Income$1,139,891RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$9,359UnrelatedBusinessRevenueAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$274,527TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$23,413TotalAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$3,539TotalAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$15,850TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$392TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$42,354TotalAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$1,307TotalAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$247,744TotalAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$142,639TotalAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$243,732TotalAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmt
MEALS PROGRAM$343,722
OTHER$55,833
DISCOUNTS$26,158
BAD DEBT & COLLECTIONS$14,566

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$17,201TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$1,452,977TotalAmt
Program Services$0ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$994,680BOYAmt
EOY$1,028,407EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$18,719BOYAmt
EOY$27,948EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$5,839BOYAmt
EOY$6,156EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$7,002,585LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$2,338,853LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$4,870,562BOYAmt
EOY$4,663,732EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$5,889,800BOYAmt
EOY$5,726,243EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$26,348BOYAmt
EOY$23,879EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

FieldValueIRS element (for citing)
BOY$4,078,062BOYAmt
EOY$3,946,174EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$4,104,410BOYAmt
EOY$3,970,053EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
BOY$1,785,390BOYAmt
EOY$1,756,190EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$1,785,390BOYAmt
EOY$1,756,190EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$5,889,800BOYAmt
EOY$5,726,243EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$29,200ReconcilationRevenueExpnssAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedfalseFSAuditedInd

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

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Investment Cost Or Other Basis$6,706,098InvestmentCostOrOtherBasisAmt
Depreciation$2,157,954DepreciationAmt
Book Value$4,548,144BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Investment Cost Or Other Basis$93,014InvestmentCostOrOtherBasisAmt
Depreciation$37,098DepreciationAmt
Book Value$55,916BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Investment Cost Or Other Basis$203,473InvestmentCostOrOtherBasisAmt
Depreciation$143,801DepreciationAmt
Book Value$59,672BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$4,663,732TotalBookValueLandBuildingsAmt

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records MaintainedfalseGrantRecordsMaintainedInd

Recipient Table RecipientTable

Recipient Business Name RecipientBusinessName

FieldValueIRS element (for citing)
Business Name Line1UNIVERSITY OF ALABAMABusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line1THE UNIVERSITY OF ALABAMAAddressLine1Txt
CityTUSCALOOSACityNm
State AbbreviationALStateAbbreviationCd
ZIP35487ZIPCd
FieldValueIRS element (for citing)
Cash Grant$274,527CashGrantAmt
Purpose Of GrantCAPITAL CAMPAIGNPurposeOfGrantTxt
FieldValueIRS element (for citing)
Total501c3 Org1Total501c3OrgCnt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PAGE 2, PART III, LINE 4DPROVIDED HOUSING AND ALUMNI RELATIONS FOR UNDERGRADUATE CHAPTER OF NATIONAL COLLEGIATE SOCIAL FRATERNITY.
FORM 990, PAGE 6, PART VI, LINE 11BTHE ORGANIZATIONS OFFICERS REVIEW THE FORM 990 AND CONTACT THE PREPARER IF THERE ARE ANY QUESTIONS BEFORE IT IS FILED. AFTER CHANGES ARE MADE (IF ANY) THE RETURN IS REVIEWED AGAIN AND APPROVED FOR SIGNATURE.
FORM 990, PAGE 6, PART VI, LINE 19ALL DOCUMENTS ARE AVAILABLE TO THE PUBLIC UPON THE APPROVAL OF THE EXECUTIVE OFFICERS OF THE ORGANIZATION.