2021-08-16T09:15:02-07:00 2020-12-31 990 2020-01-01 346539803 Phi Delta Theta Foundation PHID 5135236345 2 South Campus Avenue Oxford OH 45056 Sean S Wagner President 5235236345 2021-08-16 Sean Wagner XXX-XX-XXXX 2 AAL1 IAL1 FAL1 2020 2022-09-23 18:48:47Z Sean S Wagner 2 South Campus Avenue Oxford OH 45056 9237512 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 4276927 2394052 0 654322 -92610 184269 188382 5115518 2489824 679043 767653 0 1015648 959140 92961 117729 244985 669038 347498 2456690 2192020 2658828 297804 30419207 33810948 113177 156416 30306030 33654532 To strengthen men for life by building on the tradition of our core values: Friendship, Sound Learning, and Rectitude. false false 514613 325491 Provide educational grants for programs supporting leadership development, alcohol abuse education, management and other skill improvement. These programs impact more than 14,000 college students per year. 248561 248561 Provide scholarships and fellowships to over 300 individuals to recognize outstanding scholarship, leadership, and community involvement. 193601 193601 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. 956775 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 10 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 180078 0 19502 Sean S Wagner President 12.00 28.00 X 0 154855 22992 Robert A Biggs President 12.00 28.00 0 144288 10709 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 Chris Brussalis 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 John L Carter Trustee 1.00 0.00 X 0 0 0 Albert R Miller Trustee 1.00 0.00 X 0 0 0 180078 299143 53203 1 true true false 0 2394052 2394052 0 344651 344651 0 0 182868 182868 182868 182868 6310427 6747688 -437261 -437261 -437261 0 0 0 Other Revenue 900099 5514 5514 5514 2489824 5514 90258 500457 500457 248561 248561 18635 18635 0 199580 30036 156702 12842 0 624364 93976 490205 40183 34413 5179 27020 2214 55657 8374 43701 3582 45126 6791 35431 2904 0 11019 1658 8652 709 2500 376 1963 161 0 117729 117729 0 4668 4668 0 0 31913 4633 24173 3107 0 46252 6961 36315 2976 0 0 30765 505 2636 27624 0 0 127560 19197 100156 8207 0 Bank fees & services charges 32027 4820 25145 2062 Printing and supplies 21628 3255 16982 1391 Recognition and awards 12108 1822 9507 779 Telephone 11863 1785 9315 763 15195 -246 2357 13084 2192020 956775 990260 244985 0 2772227 2963481 2918083 2567563 79007 66378 0 0 0 0 21562 39105 4126355 2906152 1347763 1220203 22049019 25562423 0 0 0 1231546 1391795 30419207 33810948 76295 111247 36882 45169 113177 156416 X 2321573 2459547 27984457 31194985 30306030 33654532 30419207 33810948 X 297804 2920798 129900 X false true X true false X 2798142 2904373 2662435 4276927 2394052 15035929 0 0 2798142 2904373 2662435 4276927 2394052 15035929 3422968 11612961 480757 367479 346581 382321 344651 1921789 0 47 58 105 16957823 0.68480 0.74090 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 21664294 2395203 2144432 450525 25753404 18027961 516000 3565860 445527 21664294 17970353 1622927 -1142015 423304 18027961 15604731 772921 2529449 777920 158828 17970353 15615485 380969 515416 907139 15604731 false false false 3703564 2504415 1199149 422791 401737 21054 1220203 Accrued salaries 41674 Annuities payable 3495 45169 X 5540522 2760549 290149 3050698 2489824 2489824 2192020 2192020 2192020 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, 2020 and 2019, 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. Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990 Change in value of charitable trust $163476 Change in value of life insurance $-3227 Paycheck Protection Plan forgiveness $129900 true North America 0 0 Grants to recipients 18635 18635 18635 North America Educ. scholarships 18635 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 376612 102987 273625 376612 102987 273625 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 Kansas Alpha Phi Delta Theta 2701 W 68th Street Mission Hills KS 66208 486119356 501(c)(2) 91000 0 Educational housing grant Kappa Sigma Nu Association 120 NW 13th Street Corvallis OR 97330 930687567 501(c)(7) 69135 0 Educational housing grant MO Epsilon of Phi Delta Theta 610 East Battlefield Street Springfield MO 65807 431412922 501(c)(7) 7466 0 Educational housing grant Phi Delta Theta Club Columbia 414 E Broadway Suite 200 Columbia MO 65201 237180149 501(c)(7) 26000 0 Educational Housing Grant Phi Delta Theta Fraternity 2 South Campus Avenue Oxford OH 45056 310406470 501(c)(7) 306856 0 Educational & leadership programs 0 5 Educational scholarships 358 248561 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 Robert A Biggs President 144288 8462 2247 154997 Sean S Wagner President 154855 8346 14646 177847 Stephen Bloomer Sr. VP of Advancement 180078 9706 9796 199580 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 = $129900 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 true true true true false false Phi Delta Theta Fraternity b 306856 Payments made Phi Delta Theta Fraternity c 14108 Pmts. received Phi Delta Theta Fraternity j 174316 Pmts. received Phi Delta Theta Fraternity o 202974 Payments made Phi Delta Theta Fraternity p 72312 Payments made Phi Delta Theta Fraternity q 113176 Pmts. received