PHI GAMMA DELTA OF MICHIGAN FOUNDATION: Form 990, tax year 2021

View the entire original 990 at ProPublica ↗

Organization
PHI GAMMA DELTA OF MICHIGAN FOUNDATION (EIN 31-1807203)
Tax period
2021-01-01 to 2021-12-31
Filed
2022-08-10
IRS object ID
202242229349301934
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)
Return2022-08-10T16:20:59-05:00ReturnTs
Tax Period End2021-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN200436877PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1STEFFORIA PETIK & CARLSON CPASBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line12178 S STATE ST STE DAddressLine1Txt
CityANN ARBORCityNm
State AbbreviationMIStateAbbreviationCd
ZIP481048107ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2021-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN311807203EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1PHI GAMMA DELTA OF MICHIGANBusinessNameLine1Txt
Business Name Line2FOUNDATIONBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlPHIGBusinessNameControlTxt

US Address USAddress

FieldValueIRS element (for citing)
Address Line13300 MINEOLA DRIVEAddressLine1Txt
CitySARASOTACityNm
State AbbreviationFLStateAbbreviationCd
ZIP342396321ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonKELLEY V REAPersonNm
Person TitlePRESIDENT, SEC/TREASPersonTitleTxt
Signature2022-08-10SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstKELLEYPersonFirstNm
Person LastREAPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonTIMOTHY PETIKPreparerPersonNm
PTINP00037527PTIN
Phone7347478863PhoneNum
Preparation2022-08-09PreparationDt
FieldValueIRS element (for citing)
Tax2021TaxYr
Build TS2022-09-23 18:48:47ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerKELLEY V REAPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line13300 MINEOLA DRIVEAddressLine1Txt
CitySARASOTACityNm
State AbbreviationFLStateAbbreviationCd
ZIP34239ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$10,098GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2001FormationYr
Legal Domicile StateMILegalDomicileStateCd
Activity Or MissionEDUCATIONAL ENHANCEMENT FOR FRATERNITY MEMBERSActivityOrMissionDesc
Voting Members Governing Body3VotingMembersGoverningBodyCnt
Voting Members Independent3VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$1,205PYContributionsGrantsAmt
CY Contributions Grants$3,441CYContributionsGrantsAmt
PY Program Service Revenue$6,902PYProgramServiceRevenueAmt
CY Program Service Revenue$6,159CYProgramServiceRevenueAmt
PY Investment Income$1,061PYInvestmentIncomeAmt
CY Investment Income$498CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$9,168PYTotalRevenueAmt
CY Total Revenue$10,098CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$16,569PYOtherExpensesAmt
CY Other Expenses$12,663CYOtherExpensesAmt
PY Total Expenses$16,569PYTotalExpensesAmt
CY Total Expenses$12,663CYTotalExpensesAmt
PY Revenues Less Expenses-$7,401PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$2,565CYRevenuesLessExpensesAmt
Total Assets BOY$592,340TotalAssetsBOYAmt
Total Assets EOY$536,929TotalAssetsEOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$592,340NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$536,929NetAssetsOrFundBalancesEOYAmt
MissionEDUCATIONAL ENHANCEMENT FOR FRATERNITY MEMBERSMissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$8,250ExpenseAmt
DescEDUCATIONAL SCHOLARSHIPS AWARDED TO MEMBERS OF UNDERGRADUATE FRATERNITYDesc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
DescPROVIDE INTERNET AND CABLE SERVICES TO FRATERNITY HOUSE FOR EDUCATIONAL PURPOSESDesc
FieldValueIRS element (for citing)
Total Program Service Expenses$8,250TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
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 InvstYes (true)ReportProgramRelatedInvstInd
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 OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
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
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee0EmployeeCnt
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
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 Members3GoverningBodyVotingMembersCnt
Independent Voting Member3IndependentVotingMemberCnt
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 BodyfalseForm990ProvidedToGvrnBodyInd
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

FieldValueIRS element (for citing)
PersonKELLEY REAPersonNm
Phone7349980828PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line13300 MINEOLA DRIVEAddressLine1Txt
Address Line23300 MINEOLA DRIVEAddressLine2Txt
CitySARASOTACityNm
State AbbreviationFLStateAbbreviationCd
ZIP34239ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (3 entries)

TitleTitleTxtOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
TOM EAMES
VICE PRESIDEYes (X)$0$0$0
CHRIS PARKER
VICE PRESIDEYes (X)$0$0$0
KELLEY V REA
PRESIDENT, SYes (X)$0$0$0
FieldValueIRS element (for citing)
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
Government Grants$3,441GovernmentGrantsAmt
Noncash Contributions$3,441NoncashContributionsAmt
Total Contributions$3,441TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescFRATERNITY LOAN INTERESTDesc
Total Revenue Column$6,159TotalRevenueColumnAmt
Related Or Exempt Func Income$6,159RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$6,159TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$318TotalRevenueColumnAmt
Exclusion$318ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Other$180OtherAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Other$180OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$180TotalRevenueColumnAmt
Exclusion$180ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$10,098TotalRevenueColumnAmt
Related Or Exempt Func Income$6,159RelatedOrExemptFuncIncomeAmt
Exclusion$498ExclusionAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$750TotalAmt
Management And General$750ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$3,639TotalAmt
Management And General$3,639ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (2 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
AWARDS$8,250$8,250
FEES$24$24

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$12,663TotalAmt
Program Services$8,250ProgramServicesAmt
Management And General$4,413ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$123,116BOYAmt
EOY$127,070EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$286,758BOYAmt
EOY$228,470EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$9,248LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$9,248LandBldgEquipAccumDeprecAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$6,701BOYAmt
EOY$26,082EOYAmt

Investments Program Related InvestmentsProgramRelatedGrp

FieldValueIRS element (for citing)
BOY$175,765BOYAmt
EOY$155,307EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$592,340BOYAmt
EOY$536,929EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$592,340BOYAmt
EOY$536,929EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$592,340BOYAmt
EOY$536,929EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$592,340BOYAmt
EOY$536,929EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$2,565ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst-$52,846NetUnrlzdGainsLossesInvstAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedfalseFSAuditedInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Publicly Supported Org509a2Yes (X)PubliclySupportedOrg509a2Ind

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$59,554CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$31,200CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$25,200CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,205CurrentTaxYearMinus1YearAmt
Current Tax Year$3,441CurrentTaxYearAmt
Total$120,600TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$17,736CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$19,168CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$13,790CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$6,902CurrentTaxYearMinus1YearAmt
Current Tax Year$6,159CurrentTaxYearAmt
Total$63,755TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$77,290CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$50,368CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$38,990CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$8,107CurrentTaxYearMinus1YearAmt
Current Tax Year$9,600CurrentTaxYearAmt
Total$184,355TotalAmt

Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$5,000CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$25,000CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$25,000CurrentTaxYearMinus2YearsAmt
Total$55,000TotalAmt

Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$5,000CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$25,000CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$25,000CurrentTaxYearMinus2YearsAmt
Total$55,000TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$129,355PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$7,533CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$7,848CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$7,813CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,000CurrentTaxYearMinus1YearAmt
Current Tax Year$318CurrentTaxYearAmt
Total$24,512TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$7,533CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$7,848CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$7,813CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,000CurrentTaxYearMinus1YearAmt
Current Tax Year$318CurrentTaxYearAmt
Total$24,512TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$84,823CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$58,216CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$46,803CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$9,107CurrentTaxYearMinus1YearAmt
Current Tax Year$9,918CurrentTaxYearAmt
Total$208,867TotalAmt
FieldValueIRS element (for citing)
Public Support CY5090.61930PublicSupportCY509Pct
Public Support PY5090.63780PublicSupportPY509Pct
Investment Income CY0.12000InvestmentIncomeCYPct
Investment Income PY0.13000InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509Yes (X)ThirtyThrPctSuprtTestsCY509Ind

Form990 Schedule A Part VI Form990ScheduleAPartVIGrp

FieldValueIRS element (for citing)
Form And Line ReferenceSUPPORTING SCHEDULEFormAndLineReferenceDesc
ExplanationUNEXPECTED BEQUEST 0ExplanationTxt

Schedule D IRS990ScheduleD

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$9,248OtherCostOrOtherBasisAmt
Depreciation$9,248DepreciationAmt

Invst Program Related Org InvstProgramRelatedOrgGrp

FieldValueIRS element (for citing)
DescLOANS RECEIVABLEDesc
Book Value$155,307BookValueAmt
Method ValuationCMethodValuationCd
FieldValueIRS element (for citing)
Total Book Value Program Rltd$155,307TotalBookValueProgramRltdAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PAGE 1, PART I, LINE 6VOLUNTEER BOARD MEMEBERS
FORM 990, PAGE 6, PART VI, LINE 11BRETURN REVIEWED BY PRESIDENT BEFORE FILING.
FORM 990, PAGE 6, PART VI, LINE 19AVAILABLE UPON REQUEST

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