GAMMA THETA INCORPORATED: Form 990, tax year 2018

View the entire original 990 at ProPublica ↗

Organization
GAMMA THETA INCORPORATED (EIN 58-2022694)
Tax period
2018-07-01 to 2019-06-30
Filed
2019-10-08
IRS object ID
201922819349300527
Schema version
2018v3.1
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)
Return2019-10-08T09:34:00-05:00ReturnTs
Tax Period End2019-06-30TaxPeriodEndDt

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 Begin2018-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN582022694EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1GAMMA THETA INCORPORATEDBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlGAMMBusinessNameControlTxt
Phone2057587754PhoneNum

US Address USAddress

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

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonJAY COOKPersonNm
Person TitlePRESIDENTPersonTitleTxt
Signature2019-09-25SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonJOHN T MURDOCKPreparerPersonNm
PTINP00639065PTIN
Phone2057587754PhoneNum
Preparation2019-10-07PreparationDt

Filing Security Information FilingSecurityInformation

IP Address IPAddress

FieldValueIRS element (for citing)
I Pv4 Address52.37.240.203IPv4AddressTxt
FieldValueIRS element (for citing)
IP2019-10-08IPDt
IP Tm09:34:00IPTm
IP TimezoneCDIPTimezoneCd
Filing License TypePFilingLicenseTypeCd
At Submission Creation Device Id4ADC7313EB31484C778AD0FF72D99E489BB1BDDDAtSubmissionCreationDeviceId
At Submission Filing Device IdF846FB6F4A5D8EDC408A0FFC14D3E3893EFA163DAtSubmissionFilingDeviceId
FieldValueIRS element (for citing)
Tax2018TaxYr
Build TS2020-01-14 16:20:31ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerJAY COOKPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1103 STONE BOULEVARDAddressLine1Txt
CityMISSISSIPPI STATE UNIVCityNm
State AbbreviationMSStateAbbreviationCd
ZIP39762ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$751,285GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website AddressN/AWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1947FormationYr
Legal Domicile StateMSLegalDomicileStateCd
Activity Or MissionPROVIDE HOUSING FOR UNDERGRADUATE CHAPTER OF NATIONAL COLLEGIATE FRATERNITY AND FACILITATE BETWEEN ALUMNI AND UNDERGRADUATE MEMBERSActivityOrMissionDesc
Voting Members Governing Body2VotingMembersGoverningBodyCnt
Voting Members Independent0VotingMembersIndependentCnt
Total Employee1TotalEmployeeCnt
Total Volunteers2TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$216,823PYContributionsGrantsAmt
CY Contributions Grants$247,329CYContributionsGrantsAmt
PY Program Service Revenue$495,056PYProgramServiceRevenueAmt
CY Program Service Revenue$503,956CYProgramServiceRevenueAmt
PY Investment Income$750PYInvestmentIncomeAmt
CY Investment Income$0CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$712,629PYTotalRevenueAmt
CY Total Revenue$751,285CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$21,868PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$525CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$24,455PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$25,305CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$576,311PYOtherExpensesAmt
CY Other Expenses$705,491CYOtherExpensesAmt
PY Total Expenses$622,634PYTotalExpensesAmt
CY Total Expenses$731,321CYTotalExpensesAmt
PY Revenues Less Expenses$89,995PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$19,964CYRevenuesLessExpensesAmt
Total Assets BOY$3,217,531TotalAssetsBOYAmt
Total Assets EOY$3,167,398TotalAssetsEOYAmt
Total Liabilities BOY$2,293,192TotalLiabilitiesBOYAmt
Total Liabilities EOY$2,223,095TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$924,339NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$944,303NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionPROVIDE HOUSING FOR UNDERGRADUATE CHAPTER OF NATIONAL COLLEGIATE FRATERNITY AND FACILITATE BETWEEN ALUMNI AND UNDERGRADUATE MEMBERSMissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
DescPROVIDE HOUSING AND SUPPORT FOR UNDERGRADUATE CHAPTER OF NATIONAL COLLEGIATE FRATERNITYDesc

Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp

FieldValueIRS element (for citing)
DescPROVIDE HOUSING FOR UNDERGRADUATE CHAPTER OF NATIONAL COLLEGIATE FRATERNITY AND FACILITATE BETWEEN ALUMNI AND UNDERGRADUATE MEMBERSDesc
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
Temp Or Permanent EndowmentsfalseTempOrPermanentEndowmentsInd
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 FundraisingYes (true)ProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
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 With Officer EntfalseBusinessRlnWithOfficerEntInd
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 Document5IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (true)BackupWthldComplianceInd
Employee1EmployeeCnt
Employment Tax Returns FiledYes (true)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Initiation Fees And Cap Contri$247,329InitiationFeesAndCapContriAmt
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 AddressYes (true)OfficerMailingAddressInd
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 Line12118 8TH STREETAddressLine1Txt
CityTUSCALOOSACityNm
State AbbreviationALStateAbbreviationCd
ZIP35401ZIPCd
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
JAY COOK
PRESIDENTYes (X)$0$0$0
CARSON WILKINS
TREASURERYes (X)$0$0$0
FieldValueIRS element (for citing)
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp

Contractor Name ContractorName

FieldValueIRS element (for citing)
PersonCAMPUS COOKSPersonNm

Contractor Address ContractorAddress

US Address USAddress

FieldValueIRS element (for citing)
Address Line11400 S WOLF RD SUITE 400AddressLine1Txt
CityWHEELINGCityNm
State AbbreviationILStateAbbreviationCd
ZIP60090ZIPCd
FieldValueIRS element (for citing)
Compensation$219,782CompensationAmt
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K1CntrctRcvdGreaterThan100KCnt
All Other Contributions$247,329AllOtherContributionsAmt
Noncash Contributions$5,362NoncashContributionsAmt
Total Contributions$247,329TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDescTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
HOUSING$302,183$302,183
MEALS$200,235$200,235
OTHER$1,538$1,538
FieldValueIRS element (for citing)
Total Program Service Revenue$503,956TotalProgramServiceRevenueAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$751,285TotalRevenueColumnAmt
Related Or Exempt Func Income$503,956RelatedOrExemptFuncIncomeAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$525TotalAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$14,032TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$100TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$15,054TotalAmt

Fees For Services Prof Fundraising FeesForServicesProfFundraising

FieldValueIRS element (for citing)
Total$25,305TotalAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$10,248TotalAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$121,118TotalAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$1,000TotalAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$109,533TotalAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$195,138TotalAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmt
FOOD & SUPPLIES$218,641
ALUMNI EVENT$12,687
INFRASTRUCTURE$3,680
SUPPLIES & ACCESSORIES$2,488

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$1,772TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$731,321TotalAmt
Program Services$0ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$190,825BOYAmt
EOY$294,307EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$8,834BOYAmt
EOY$59,059EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$12,512BOYAmt
EOY$13,506EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$4,651,636LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$1,872,108LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$2,974,666BOYAmt
EOY$2,779,528EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$30,694BOYAmt
EOY$20,998EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$3,217,531BOYAmt
EOY$3,167,398EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$13,139BOYAmt
EOY$74,394EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$13,500BOYAmt
EOY$1,000EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

FieldValueIRS element (for citing)
BOY$2,266,553BOYAmt
EOY$2,147,701EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$2,293,192BOYAmt
EOY$2,223,095EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow SFAS117Yes (X)OrgDoesNotFollowSFAS117Ind

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
BOY$924,339BOYAmt
EOY$944,303EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$924,339BOYAmt
EOY$944,303EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$3,217,531BOYAmt
EOY$3,167,398EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part XIYes (X)InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss$19,964ReconcilationRevenueExpnssAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedfalseFSAuditedInd

Schedule B IRS990ScheduleB

Schedule D IRS990ScheduleD

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$4,291,848OtherCostOrOtherBasisAmt
Depreciation$1,671,243DepreciationAmt
Book Value$2,620,605BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$359,788OtherCostOrOtherBasisAmt
Depreciation$200,865DepreciationAmt
Book Value$158,923BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$2,779,528TotalBookValueLandBuildingsAmt
Total Rev Etc Audited Fincl Stmt$751,285TotalRevEtcAuditedFinclStmtAmt
Revenue Subtotal$751,285RevenueSubtotalAmt
Total Revenue Per Form990$751,285TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$731,321TotExpnsEtcAuditedFinclStmtAmt
Expenses Subtotal$731,321ExpensesSubtotalAmt
Total Expenses Per Form990$731,321TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
SCHEDULE D, PAGE 4, PART XI, LINE 2DBAD DEBT RECOVERY 0
SCHEDULE D, PAGE 4, PART XII, LINE 2DBAD DEBT RECOVER 0

Schedule G IRS990ScheduleG

FieldValueIRS element (for citing)
Mail SolicitationsYes (X)MailSolicitationsInd
Email SolicitationsYes (X)EmailSolicitationsInd
Phone SolicitationsYes (X)PhoneSolicitationsInd
In Person SolicitationsYes (X)InPersonSolicitationsInd
Agrmt Prof Fundraising ActyYes (true)AgrmtProfFundraisingActyInd
All StatesAll StatesAllStatesCd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PAGE 2, PART III, LINE 4DPROVIDE HOUSING FOR UNDERGRADUATE CHAPTER OF NATIONAL COLLEGIATE FRATERNITY AND FACILITATE BETWEEN ALUMNI AND UNDERGRADUATE MEMBERS
FORM 990, PAGE 6, PART VI, LINE 9JAY COOK 103 STONE BOULEVARD MISSISSIPPI STATE UNIV, MS 39762 CARSON WILKINS 103 STONE BOULEVARD STARKVILLE, MS 39762
FORM 990, PAGE 6, PART VI, LINE 11BTHE ORGANIZATIONS EXECUTIVE OFFICERS REVIEW THE FORM 990 WHEN IT IS COMPLETED AND IF ANY PART F THE FORM IS IN QUESTION, THE EXECUTIVE OFFICERS CONTACT THE PREPARER TO ADDRESS THOSE QUESTIONS. SHOULD ANY CHANGES NEED TO BE MADE ON THE FORM, THOSE CHANGES ARE PROMPTLY MADE AND THE FORM IS REPRINTED FOR THE EXECUSTIVE OFFICERS TO REVIEW. AFTER THE FORM IS REVIEWED AND APPROVED, THE EXECUTIVE OFFICER SIGNS THE RETURN AND IT IS MAILED TO OR FILED ELECTRONICALLY WITH THE IRS.
FORM 990, PAGE 6, PART VI, LINE 19ALL DOCUMENTS ARE AVAILABLE TO THE PUBLIC BETWEEN REGULAR BUSINESS HOURS UPON REQUEST TO THE PRESIDENT OR TREASURER OF THE ORGANIZATION.
FORM 990, PART XI, LINE 9BAD DEBT RECOVERY 0 BAD DEBT RECOVER 0

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