PHI DELTA THETA FRATERNITY: Form 990, tax year 2019

View the entire original 990 at ProPublica ↗

Organization: PHI DELTA THETA FRATERNITY (EIN 31-1235650)
Tax period: 2019-06-01 to 2020-05-31
Filed: 2020-07-15
IRS object ID: 202001979349303395
Schema version: 2019v5.0
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
Form 990
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2020-07-15T12:17:25-05:00	ReturnTs
Tax Period End	2020-05-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	GREEK RESOURCE SERVICES LLC	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 1880	AddressLine1Txt
City	TUSCALOOSA	CityNm
State Abbreviation	AL	StateAbbreviationCd
ZIP	354031880	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2019-06-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	311235650	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	PHI DELTA THETA FRATERNITY	BusinessNameLine1Txt
Business Name Line2	COLORADO GAMMA CHAPTER	BusinessNameLine2Txt

Field	Value	IRS element (for citing)
Business Name Control	PHID	BusinessNameControlTxt
Phone	3036382622	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	200 EAST PLUM	AddressLine1Txt
City	FORT COLLINS	CityNm
State Abbreviation	CO	StateAbbreviationCd
ZIP	80524	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	MAXWELL STELPSTRA	PersonNm
Person Title	TREASURER	PersonTitleTxt
Phone	7029941789	PhoneNum
Signature	2020-07-08	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	ELIZABETH BREWER	PreparerPersonNm
PTIN	P02313153	PTIN
Phone	2057587754	PhoneNum
Preparation	2020-07-08	PreparationDt

Filing Security Information FilingSecurityInformation

IP Address IPAddress

Field	Value	IRS element (for citing)
I Pv4 Address	52.38.98.93	IPv4AddressTxt

Field	Value	IRS element (for citing)
IP	2020-07-15	IPDt
IP Tm	12:17:25	IPTm
IP Timezone	CD	IPTimezoneCd
Filing License Type	P	FilingLicenseTypeCd
At Submission Creation Device Id	6F4880181A098F5CF0895CBE8205B31ABA5CDD06	AtSubmissionCreationDeviceId
At Submission Filing Device Id	071812E0853C5418D6269F624D0088C5B27793D8	AtSubmissionFilingDeviceId

Field	Value	IRS element (for citing)
Tax	2019	TaxYr
Build TS	2020-09-23 17:36:50Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	MAXWELL STELPSTRA	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	200 EAST PLUM	AddressLine1Txt
City	FORT COLLINS	CityNm
State Abbreviation	CO	StateAbbreviationCd
ZIP	80503	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$340,053	GrossReceiptsAmt
Group Return For Affiliates	false	GroupReturnForAffiliatesInd
Organization501c	Yes (X)	Organization501cInd
Website Address	HTTP://COLOSTATE.PHIDELTATHETA.ORG/	WebsiteAddressTxt
Type Of Organization Assoc	Yes (X)	TypeOfOrganizationAssocInd
Formation	1921	FormationYr
Legal Domicile State	CO	LegalDomicileStateCd
Activity Or Mission	UNDERGRADUATE CHAPTER OF A NATIONAL COLLEGIATE SOCIAL FRATERNITY.	ActivityOrMissionDesc
Voting Members Governing Body	9	VotingMembersGoverningBodyCnt
Voting Members Independent	0	VotingMembersIndependentCnt
Total Employee	0	TotalEmployeeCnt
Total Volunteers	14	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
CY Contributions Grants	$0	CYContributionsGrantsAmt
PY Program Service Revenue	$278,949	PYProgramServiceRevenueAmt
CY Program Service Revenue	$340,053	CYProgramServiceRevenueAmt
CY Investment Income	$0	CYInvestmentIncomeAmt
PY Other Revenue	$36	PYOtherRevenueAmt
CY Other Revenue	$0	CYOtherRevenueAmt
PY Total Revenue	$278,985	PYTotalRevenueAmt
CY Total Revenue	$340,053	CYTotalRevenueAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid	$0	CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$276,068	PYOtherExpensesAmt
CY Other Expenses	$336,046	CYOtherExpensesAmt
PY Total Expenses	$276,068	PYTotalExpensesAmt
CY Total Expenses	$336,046	CYTotalExpensesAmt
PY Revenues Less Expenses	$2,917	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$4,007	CYRevenuesLessExpensesAmt
Total Assets BOY	$5,019	TotalAssetsBOYAmt
Total Assets EOY	$9,026	TotalAssetsEOYAmt
Total Liabilities EOY	$0	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$5,019	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$9,026	NetAssetsOrFundBalancesEOYAmt
Mission	THE MISSION OF PHI DELTA THETA IS THE CULTIVATION OF FRIENDSHIP AMONG ITS MEMBERS, THE ACQUIREMENT INDIVIDUALLY OF A HIGH DEGREE OF MENTAL CULTURE, AND THE ATTAINMENT PERSONALLY OF A HIGH STANDARD OF MORALITY.	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	false	SignificantChangeInd
Desc	PROVIDED MEALS, HOUSING AND OSICAL PROGRAMS FOR THE LOCAL SOCIAL FRATENRITY MEMBERS- TOTAL OF 104 MEMBERS FOR THE YEAR. HOSTED EVENTS THAT PROVIDED OPPORTUNITIES FOR MEMBERS TO BOND WITH THE COLLEGE COMMUNITY. CONDUCTED COMMUNITY SERVICE EVENTS AND PHILANTHROPIC FUNDRAISING TO BENEFIT THE COMMUNITY.	Desc
Described In Section501c3	false	DescribedInSection501c3Ind
Schedule B Required	false	ScheduleBRequiredInd
Political Campaign Acty	false	PoliticalCampaignActyInd
Subject To Proxy Tax	false	SubjectToProxyTaxInd
Donor Advised Fund	false	DonorAdvisedFundInd
Conservation Easements	false	ConservationEasementsInd
Collections Of Art	false	CollectionsOfArtInd
Credit Counseling	false	CreditCounselingInd
Donor Rstr Or Quasi Endowments	false	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	false	ReportLandBuildingEquipmentInd
Report Investments Other Sec	false	ReportInvestmentsOtherSecInd
Report Program Related Invst	false	ReportProgramRelatedInvstInd
Report Other Assets	false	ReportOtherAssetsInd
Report Other Liabilities	false	ReportOtherLiabilitiesInd
Include FIN48 Footnote	false	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	false	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	false	ConsolidatedAuditFinclStmtInd
School Operating	false	SchoolOperatingInd
Foreign Office	false	ForeignOfficeInd
Foreign Activities	false	ForeignActivitiesInd
More Than5000 K To Org	false	MoreThan5000KToOrgInd
More Than5000 K To Individuals	false	MoreThan5000KToIndividualsInd
Professional Fundraising	false	ProfessionalFundraisingInd
Fundraising Activities	false	FundraisingActivitiesInd
Gaming Activities	false	GamingActivitiesInd
Operate Hospital	false	OperateHospitalInd
Grants To Organizations	false	GrantsToOrganizationsInd
Grants To Individuals	false	GrantsToIndividualsInd
Schedule J Required	false	ScheduleJRequiredInd
Tax Exempt Bonds	false	TaxExemptBondsInd
Loan Outstanding	false	LoanOutstandingInd
Grant To Related Person	false	GrantToRelatedPersonInd
Business Rln With Org Mem	false	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	false	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	false	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	false	DeductibleNonCashContriInd
Deductible Art Contribution	false	DeductibleArtContributionInd
Terminate Operations	false	TerminateOperationsInd
Partial Liquidation	false	PartialLiquidationInd
Disregarded Entity	false	DisregardedEntityInd
Related Entity	false	RelatedEntityInd
Related Organization Ctrl Ent	false	RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp	false	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (true)	ScheduleORequiredInd
IRP Document	0	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	false	BackupWthldComplianceInd
Employee	0	EmployeeCnt
Unrelated Bus Incm Over Limit	false	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	false	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTransInd
Taxable Party Notification	false	TaxablePartyNotificationInd
Nondeductible Contributions	false	NondeductibleContributionsInd
Initiation Fees And Cap Contri	$7,650	InitiationFeesAndCapContriAmt
Indoor Tanning Services	false	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	false	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	false	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	9	GoverningBodyVotingMembersCnt
Independent Voting Member	0	IndependentVotingMemberCnt
Family Or Business Rln	false	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	false	DelegationOfMgmtDutiesInd
Change To Org Documents	false	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	false	MaterialDiversionOrMisuseInd
Members Or Stockholders	false	MembersOrStockholdersInd
Election Of Board Members	false	ElectionOfBoardMembersInd
Decisions Subject To Approva	false	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (true)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (true)	MinutesOfCommitteesInd
Officer Mailing Address	false	OfficerMailingAddressInd
Local Chapters	false	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (true)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (true)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	false	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	false	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (true)	WhistleblowerPolicyInd
Document Retention Policy	Yes (true)	DocumentRetentionPolicyInd
Compensation Process CEO	false	CompensationProcessCEOInd
Compensation Process Other	false	CompensationProcessOtherInd
Investment In Joint Venture	false	InvestmentInJointVentureInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	MAXWELL STELPSTRA	PersonNm
Phone	3036382622	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	200 EAST PLUM	AddressLine1Txt
City	FORT COLLINS	CityNm
State Abbreviation	CO	StateAbbreviationCd
ZIP	80503	ZIPCd

Field	Value	IRS element (for citing)
No Listed Persons Compensated	Yes (X)	NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (9 entries)

TitleTitleTxt	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
NICHOLAS BEITH
PRESIDENT	Yes (X)	$0	$0	$0
LIAM BRUMLEY
RECRUITMENT	Yes (X)	$0	$0	$0
MATTHEW COGHILL
VICE PRESIDE	Yes (X)	$0	$0	$0
TAJ GOLDSMITH
WARDEN	Yes (X)	$0	$0	$0
MATTHEW PAYNE
SECRETARY	Yes (X)	$0	$0	$0
JOSH RIDGEWAY
RISK MANAGEM	Yes (X)	$0	$0	$0
ISAAC SCOTT
AWARDS CHAIR	Yes (X)	$0	$0	$0
ALEXANDER SMITH
PHIKEIA EDUC	Yes (X)	$0	$0	$0
MAXWELL STELPSTRA
TREASURER	Yes (X)	$0	$0	$0

Field	Value	IRS element (for citing)
Former Ofcr Employees Listed	false	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	false	TotalCompGreaterThan150KInd
Compensation From Other Srcs	false	CompensationFromOtherSrcsInd

Program Service Revenue ProgramServiceRevenueGrp

Field	Value	IRS element (for citing)
Desc	MEMBERSHIP DUES & ASSESSMENTS	Desc
Total Revenue Column	$340,053	TotalRevenueColumnAmt
Related Or Exempt Func Income	$340,053	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$340,053	TotalProgramServiceRevenueAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$340,053	TotalRevenueColumnAmt
Related Or Exempt Func Income	$340,053	RelatedOrExemptFuncIncomeAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$10,322	TotalAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$132,000	TotalAmt

Other Expenses OtherExpensesGrp (3 entries)

DescDesc	TotalTotalAmt
CHAPTER OPERATIONS	$168,724
NATIONAL FEES	$15,000
INSURANCE	$10,000

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$336,046	TotalAmt
Program Services	$0	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$5,019	BOYAmt
EOY	$9,026	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$5,019	BOYAmt
EOY	$9,026	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Field	Value	IRS element (for citing)
Org Does Not Follow FASB117	Yes (X)	OrgDoesNotFollowFASB117Ind

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

Field	Value	IRS element (for citing)
BOY	$5,019	BOYAmt
EOY	$9,026	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$5,019	BOYAmt
EOY	$9,026	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$5,019	BOYAmt
EOY	$9,026	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$4,007	ReconcilationRevenueExpnssAmt
Method Of Accounting Cash	Yes (X)	MethodOfAccountingCashInd
Accountant Compile Or Review	false	AccountantCompileOrReviewInd
FS Audited	false	FSAuditedInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PAGE 6, PART VI, LINE 11B	THE ORGANIZAITON'S FORM 990 IS PREPARED BY A CERFITIED PUBLIC ACCOUNTANT EXPERIENCED IN THE AREA OF NON-PROFIT TAXATION. THE BOARD MAKES A CUROSRY REVIEW OF THE RETURN TO MAKE SURE NO MATERIAL OMISSIONS OR MISSTATEMENTS ARE MADE ON THE RETURN BEFORE IT IS FILED. ONCE APPROVED, THE RETURN IS SIGNED BY AN AUTHORIZED AGENT AND FILED.
FORM 990, PAGE 6, PART VI, LINE 19	UPON REQUEST, WITHIN ON WEEK OF REQUEST.

PHI DELTA THETA FRATERNITY: Form 990, tax year 2019

Return header ReturnHeader

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

Preparer US Address PreparerUSAddress

Filer Filer

Business Name BusinessName

US Address USAddress

Business Officer BusinessOfficerGrp

Preparer Person PreparerPersonGrp

Filing Security Information FilingSecurityInformation

IP Address IPAddress

Form 990 IRS990

US Address USAddress

Books In Care Of Detail BooksInCareOfDetail

US Address USAddress

Form990 Part VII Section A Form990PartVIISectionAGrp (9 entries)

Program Service Revenue ProgramServiceRevenueGrp

Total Revenue TotalRevenueGrp

Fees For Services Accounting FeesForServicesAccountingGrp

Occupancy OccupancyGrp

Other Expenses OtherExpensesGrp (3 entries)

Total Functional Expenses TotalFunctionalExpensesGrp

Cash Non Interest Bearing CashNonInterestBearingGrp

Total Assets TotalAssetsGrp

Total Liabilities TotalLiabilitiesGrp

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Comments