2022-10-31T10:37:36-07:00 2021-12-31 990 2021-01-01 346539803 Phi Delta Theta Foundation PHID 5135236345 2 South Campus Avenue Oxford OH 45056 Sean S Wagner President 2022-10-31 Sean S Wagner 999009999 2 AAL1 IAL1 FAL1 2021 2022-09-23 18:48:47Z Sean S Wagner 2 South Campus Avenue Oxford OH 45056 11389198 false X www.phideltatheta.org X 1958 OH To strengthen men for life by building on the tradition of our core values: Friendship, Sound Learning, and Rectitude. 15 15 11 110 0 2394052 3732954 0 -92610 913398 188382 184987 2489824 4831339 767653 1157192 0 959140 844617 117729 104202 264349 347498 501255 2192020 2607266 297804 2224073 33810948 39955120 156416 284273 33654532 39670847 To strengthen men for life by building on the tradition of our core values: Friendship, Sound Learning, and Rectitude. false false 617454 377252 Provide educational grants for programs supporting leadership development, alcohol abuse education, management and other skill improvement. These programs impact more than 12,000 college students per year. 397616 397616 Provide scholarships and fellowships to over 300 individuals to recognize outstanding scholarship, leadership, and community involvement. 382324 382324 Other program expenses used to provide programming, education, and support for students to enhance their individual intellectual, character, and leadership skills. This includes educational area housing grants to chapter housing corporations and support for ALS research. 1397394 true true false false false false false false false true true false false false true true true false false false true true false true false false false true true true false false false false false false false false false false false false false true false true false true 13 0 true 11 true false false false false false false false 0 false false false false false false false X 15 15 false false false false false false false true true false false true true true true true true true false false AK AL AR CA CO CT DC FL GA HI IL KS KY MA MD ME MI MN MO MS NC ND NH NJ NM NV NY OH OK OR PA RI SC TN UT VA WA WI WV X Thomas A Shumate 5135236345 2 South Campus Avenue Oxford OH 45056 Stephen Bloomer Sr. VP of Advancement 40.00 0.00 187786 0 17865 Sean S Wagner President 12.00 28.00 X 0 181500 22717 J Paul Price Trustee 1.00 0.00 X 0 0 0 Jon A McBride Trustee 1.00 0.00 X 0 0 0 Jay V Ihlenfeld Trustee 1.00 0.00 X X 0 0 0 Brian D Dunn Trustee 1.00 0.00 X 0 0 0 Thomas Harper III Trustee 1.00 0.00 X 0 0 0 Frederick B Schultz Trustee 1.00 0.00 X 0 0 0 Bradley R Shafer Trustee 1.00 0.00 X 0 0 0 Mark L Bye Chairman 1.00 0.00 X X 0 0 0 Michael S Hyatt Trustee 1.00 0.00 X 0 0 0 Joseph W Royce Trustee 1.00 0.00 X 0 0 0 Robert Bowen Trustee 1.00 0.00 X 0 0 0 Howard Gellis Treasurer 1.00 0.00 X X 0 0 0 Albert R Miller Trustee 1.00 0.00 X 0 0 0 Morris D Stephens II Trustee 0.00 0.00 X 0 0 0 187786 181500 40582 1 false true false 0 3732954 650 3732954 0 380142 380142 0 0 179436 179436 179436 179436 7091115 6557859 533256 533256 533256 0 0 0 Other Revenue 900099 5551 5551 5551 4831339 5551 1092834 739670 739670 397616 397616 19906 19906 0 205651 39752 154339 11560 0 532159 102865 399380 29914 14759 2853 11076 830 47892 9257 35943 2692 44156 8536 33139 2481 0 15429 2983 11579 867 14000 2706 10507 787 0 104202 104202 0 4751 918 3566 267 0 0 52297 10109 39248 2940 0 56808 10981 42634 3193 54399 1910 7421 45068 0 33011 33011 0 0 128209 24783 96220 7206 0 Bank fees & services charges 39768 7687 29846 2235 Miscellaneous expenses 27736 5361 20816 1559 Recognition and awards 15207 2939 11413 855 Supplies 13090 2530 9824 736 46550 4032 28572 13946 2607266 1397394 945523 264349 0 2963481 3775652 2567563 2235011 66378 80311 0 0 0 0 39105 53121 4174520 3028557 1220203 1145963 25562423 31250871 0 0 0 1391795 1414191 33810948 39955120 111247 127415 106000 45169 50858 156416 284273 X 2459547 3234699 31194985 36436148 33654532 39670847 33810948 39955120 X 2224073 3680142 112100 X false true X true false X 2904373 2662435 4276927 2394052 3732954 15970741 0 0 2904373 2662435 4276927 2394052 3732954 15970741 3339553 12631188 367479 346581 382321 344651 380142 1821174 0 58 58 17791973 0.70990 0.68480 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 25753404 2494317 3840113 641287 31446547 21664294 2395203 2144432 450525 25753404 18027961 516000 3565860 445527 21664294 17970353 1622927 -1142015 423304 18027961 15604731 772921 2529449 777920 158828 17970353 false false false 3746783 2625148 1121635 427737 403409 24328 1145963 Accrued salaries 42066 Annuities payable 8792 50858 X 4831339 4831339 4831339 2607266 2607266 2607266 Part X : FIN48 Footnote The Foundation is organized as a tax-exempt organization under Section 501c3 of the United States Internal Revenue Code. As such, the Foundation is exempt from income taxes. However, the Foundation is required to file Federal Form 990 Return of Organization Exempt from Income Tax which is an informational return only. The Foundation is subject to routine audits by taxing jurisdictions. However, as of the date the financial statements were available to be issued, there were no audits for any tax periods in progress. Accounting principles generally accepted in the United States of America require management to evaluate tax positions taken by the Foundation and recognize a tax liability if the Foundation has taken an uncertain position that more likely than not would not be sustained upon examination by various federal and state taxing authorities. Management has analyzed the tax positions taken by the Foundation, and has concluded that as of December 31, 2021 and 2020, there are no uncertain positions taken or expected to be taken that would require recognition of a liability or disclosure in the accompanying financial statements. true North America 0 0 Grants to recipients 19906 19906 19906 North America Educ. scholarships 19906 Check 1 false false false false false false Part I, Line 2 - Grantmakers Explanation For Monitoring Use of Funds Outside US The organization monitors the use of grant funds via grant agreements with other organizations. Part I, Line 3f - Method of Accounting Accrual X X X X X true Gabriel Group 3190 Rider Trail South Earth City MO 63045 Direct mail false 204087 96629 107458 204087 96629 107458 AL AK AR CA CO CT DC FL GA HI IL KS KY ME MD MA MI MN MS MO NV NH NJ NM NY NC ND OH OK OR PA RI SC TN UT VA WA WV WI true Kappa Sigma Nu Association 120 NW 13th Street Corvallis OR 97330 930687567 501(c)(7) 23000 0 Educational housing grant PDT Chptr Hse Assoc of Cinti 455 Delta Aveenue Suite 107 Cincinnati OH 45226 454922702 501(c)(7) 50000 0 Educational Housing Grant PDT Hse Corp at OH Univ 335 Driftwood Drive Lorain OH 44052 454922702 501(c)(7) 14400 0 Educational Housing Grant Phi Delta Theta Alumni Assoc 37840 N Laurel Park Dr Livonia MI 48152 383129846 501(c)(7) 263924 0 Educational Housing Grant Phi Delta Theta Club Columbia 414 E Broadway Suite 200 Columbia MO 65201 237180149 501(c)(7) 20000 0 Educational Housing Grant Phi Delta Theta Fraternity 2 South Campus Avenue Oxford OH 45056 310406470 501(c)(7) 357346 0 Educational & leadership programs USC Phi Delt House Corp 725 West Duarte Road 1163 Arcadia CA 91077 956111875 501(c)(7) 11000 0 Educational Housing Grant 0 7 Educational scholarships 311 397616 Grantmaker's Description of How Grants are Used The organization monitors the use of grant funds via grant agreements with other organizations and via academic progress reports for individuals receiving educational grants and scholarships. false false false false false false false false false Sean S Wagner President 181500 22717 204217 Stephen Bloomer Sr. VP of Advancement 187786 17865 205651 Form 990, Part VI, Line 11b: Form 990 Review Process The President and/or Board of Trustees examines a draft copy of the form 990 prior to filing with the Internal Revenue Service. Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts The organization prohibits conflicts of interest with its board members and other personnel. Conflict of interest disclosure statements are reviewed annually and any conflicts are resolved immediately. Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management The related fraternal organization has a compensation and benefits committee that reviews the compensation arrangement with the organization's President and advises the Board of Trustees on comparable information across similar organizations. Form 990, Part VI, Line 19: Other Organization Documents Publicly Available Phi Delta Theta Foundation makes its governing documents available to interested parties upon request. Other Changes In Net Assets Or Fund Balances - Other Increases Forgiveness of Paycheck Protection Plan loan = $112100 Phi Delta Theta Fraternity 2 South Campus Ave Oxford OH 45056 310406470 Promote social & intellectual culture OH 501c7 N/A false false true true false false false false false false true false false false false true true true false false Phi Delta Theta Fraternity b 357346 Payments made Phi Delta Theta Fraternity c 16271 Pmts. received Phi Delta Theta Fraternity j 165974 Pmts. received Phi Delta Theta Fraternity o 118557 Pymts. made Phi Delta Theta Fraternity p 93578 Payments made Phi Delta Theta Fraternity q 240 Pymts. received