2018-10-25T05:10:49-04:00 2017-12-31 990 2017-01-01 346539803 Phi Delta Theta Foundation % Robert Biggs PHID 5135236345 2 South Campus Avenue Oxford OH 45056 Robert Biggs President 5135236345 2018-10-25 98.103.78.210 2018-10-25 ES 2017 2018-06-14 16:35:46Z Robert Biggs 2 South Campus Avenue Oxford OH 45056 16473732 false X 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 9 110 0 0 2918257 2904373 0 0 -488807 2245485 204749 197577 2634199 5347435 1106167 1140495 0 0 487782 701045 13002 113199 754626 909803 517639 2516754 2472378 117445 2875057 22889360 26255742 290585 254984 22598775 26000758 To strengthen men for life by building on the tradition of our core values: Friendship, Sound Learning and Rectitude. false false 822811 590498 0 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. 333728 333728 0 Provide educational grants for programs supporting leadership development, alcohol abuse education, management and other skill improvements. These programs impact more than 14,000 college students. 216269 216269 0 Provide scholarships and fellowships to over 100 individuals to recognize outstanding scholarship, leadership, and community involvement. 1372808 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 true false false true true true false false false true false true false true 4 0 true 9 true false false false false false false false 0 false false false false 0 0 false X 15 15 false false false false false false false true true false false true true true true true true true false false AL AK AR CA CO CT DC FL GA HI IL KS KY ME MD MI MO MN NV NY ND OH WA WI WV VA UT TN SC RI PA OR OK NC NM NH NJ MS MA X Robert Biggs 5135236345 2 South Campus Avenue Oxford OH 45056 J Paul Price Chairman 1.00 0.00 X X 0 0 0 Edward G Whipple Vice Chairman 1.00 0.00 X X 0 0 0 James M Trapp Treasurer 1.00 0.00 X X 0 0 0 Jeffrey N Davis General Council President 1.00 0.00 X 0 0 0 Mark L Bye Trustee 1.00 0.00 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 Michael S Hyatt Trustee 1.00 0.00 X 0 0 0 Jay V Ihlenfeld Trustee 1.00 0.00 X 0 0 0 Richard W Kelley Trustee 1.00 0.00 X 0 0 0 Jeffrey B Love Trustee 1.00 0.00 X 0 0 0 Jon M McBride Trustee 1.00 0.00 X 0 0 0 Joseph W Royce 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 Robert A Biggs President 12.00 28.00 X 0 225350 19353 0 225350 19353 0 false true false 0 0 0 112500 0 2791873 348976 2904373 0 367479 0 0 367479 0 0 0 0 0 0 0 0 197519 0 0 0 197519 0 197519 0 0 197519 13004303 0 11126297 0 1878006 0 1878006 0 0 1878006 0 0 0 0 0 0 0 0 0 0 0 0 Other Revenue 900099 58 58 0 0 58 5347435 58 0 2443004 909562 909562 216269 216269 14664 14664 0 0 0 0 0 0 0 0 580850 115767 88835 376248 27575 5515 4137 17923 45183 8812 7734 28637 47437 9488 7116 30833 0 0 0 0 22278 6683 4456 11139 39195 7839 5879 25477 0 0 0 0 113199 113199 0 0 0 0 5622 0 0 5622 0 0 0 0 127275 34378 17168 75729 25226 3859 10124 11243 0 0 0 0 15203 0 15203 0 0 0 0 0 0 0 0 0 114047 33587 26592 53868 42 0 42 0 0 0 0 0 114388 0 114388 0 0 0 0 0 Bank Fees and Service Charges 21681 1676 20005 0 Miscellaneous 18798 0 18798 0 Recognition and Awards 11771 4709 2354 4708 Professional Associations 2113 0 2113 0 0 0 0 0 2472378 1372808 344944 754626 0 0 1934736 2904088 2123470 1740917 258801 98801 0 0 0 0 0 0 0 0 33727 173347 4121103 2563518 1595136 1557585 15958517 18688757 0 0 0 0 0 0 984973 1092247 22889360 26255742 54782 77393 229404 175240 0 0 0 0 0 0 0 0 0 0 0 0 6399 2351 290585 254984 X 2230732 2715400 16518669 19743968 3849374 3541390 22598775 26000758 22889360 26255742 X 2875057 604022 0 0 0 -77096 X false true X true false X 2281090 3491900 5230386 2798257 2904373 16706006 2281090 3491900 5230386 2798257 2904373 16706006 4548820 12157186 244873 431660 444771 480757 367479 1969540 0 2480 146 47 58 2731 18678277 0 0.6509 0.7027 X Part II, line 10 | S.No:, Amount:, Description:| 1, 58.00, Other Revenue| Part II, line 10 | S.No:, Year:, Amount:, Description:| 1, 2016, 47.00, Miscellaneous Income| 2, 2015, 146.00, Miscellaneous Income| 3, 2014, 2480.00, Miscellaneous Income| false false 15604731 772921 2529449 777920 158828 0 17970353 15615485 380969 515416 907139 0 0 15604731 13649161 3145587 -173098 776670 229495 0 15615485 12359992 1297516 488341 381954 114734 0 13649161 8909674 2697965 1223358 391137 79868 0 12359992 0.00 0.20 0.80 false false 0 0 0 3705297 0 2148323 1556974 0 0 0 0 415806 0 415195 611 0 0 0 0 1557585 Charitable Gift Annuities Payable 2351 2351 X 6103056 604022 0 0 151599 755621 5347435 0 0 0 5347435 2701073 0 0 0 228695 228695 2472378 0 0 0 2472378 Part V, line 4 Used for educational scholarships. Part X, line 2 The Foundation has evaluated tax positions taken in the tax returns filed and has determined that there are no uncertain tax positions as defined by Generally Accepted Accounting Standards. Under a three-year statute of limitations, the Foundation remains subject to examination by the Internal Revenue Service for the years ended December 31, 2015 through December 31, 2017. Part XI, line 2d Change in value of Life Insurance CSV -$11,602; Change in value of Charitable Lead Trust $163,201 Part XII, line 2d Uncollectible Pledges Receivable true North America 0 0 Grants to Recipients 14664 0 0 0 0 0 0 14664 0 14664 North America Education and leadership prgms 11162 Check 0 1 0 false false false false false false Part I Line 2 The organization monitors the use of grant funds via grant agreements with other organizations. Part I, line 3f | ExplanationTxt:| Accrual| Part II, line 1 | ExplanationTxt:| Accrual| X X X X X true Gabriel Group 3190 Rider Trail S Earth City AL 63045 Direct Mail false 217422 113199 104223 217422 113199 104223 AL AK AR CA CO CT DC FL GA HI IL KS KY ME MD MA MI MN MS MO NV NJ NH NM NY NC ND OH OK OR PA RI SC TN UT VA WA WV WI true Phi Delta Theta Fraternity 2 South Campus Avenue Oxford OH 45056 310406470 501(c)(7) 333728 0 Grants for educational and leadership programs MO Epsilon of Phi Delta Theta Ed Educational Foundation Inc 610 E Springfield MO 65807 431412922 501(c)(7) 71650 0 Educational housing grant USC Phi Delt House Corporation 3805 Via Valmonte Palos Verdes CA 90274 956111875 501(c)(7) 31443 0 Educational housing grant LiveLikeLou Foundation 2 South Campus Avenue Oxford OH 45056 823524872 501(c)(3) 84118 0 Promote support for individuals affected by ALS and research for a cure for ALS Phi Delta Theta Chptr Hse Assoc 3035 Clifton Avenue Cincinnati OH 45220 205193280 501(c)(7) 17599 0 Educational housing grant Kappa Sigma Nu Association Inc 120 NW 13th St Corvallis OR 97330 930687567 501(c)(7) 210974 0 Educational housing grant Phi Delta Theta Club of Columbia MO 414 East Broadway Suite 200 Columbia MO 65201 237180149 501(c)(7) 141583 0 Educational housing grant 1 6 Individual Scholarships 264 216269 0 Part I Line 2 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. Part III Column (b) | Type of grant or assistance:, Number of recipients:, How number of recipients was estimated?:| Individual Scholarships, 264, Actual payments| false false false false false false false false false Robert A Biggs President 0 225350 0 0 0 0 0 19353 0 0 0 244703 0 0 Part I Line 3 Compensation committee Substantial Contributor Substantial Contributor 333728 Grants Educational Grants Phi Delta Theta Fraternity Substantial Contributor 197519 Rents Paid false Phi Delta Theta Fraternity Substantial Contributor 208113 Occupancy Reimbursements Paid false Phi Delta Theta Fraternity Substantial Contributor 141809 Contributions Received false X 2 140000 Appraisal X 11 208976 Market Price 1 false false false Part VI, Section B, Line 11b The president and board of trustees examines a copy of the form 990 prior to filing with the Internal Revenue Service. Part VI, Section B, Line 12c 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. Part VI, Section B, Line 15 | Name of the Person:, The process used to establish compensation of the person who served in:|, The year in which this process was last undertaken:| Robert Biggs, The related fraternal organization has a compensation and benefits committee that reviews the compensation arrangement with the organizations's President and advises the Board of Directors on comparable information across similar organizations., 2017| Part VI, Section C, Line 19 Governing documents are available to the general public during the tax year upon request. Part XI, Line 9 | Description:, Explanation:, Amount:| Life Insurance CSV, Change in Value of Life Insurance Cash Surrender Value, $-11602| Charitable Lead Trust, Change in Value of Charitable Lead Trust, $163201| Uncollectible Pledges Receivable, Write-off of pledges determined to be uncollectible., $-228695| Phi Delta Theta International Fraternity 2 South Campus Avenue Oxford OH 45056 310406470 To promote social and intellectual culture among local chapter members. OH 501(c)(7) N/A false false true true false false false false false false true false true false true true true true false false Phi Delta Theta International Fraternity b 333728 Grant requests and approvals Phi Delta Theta International Fraternity c 141809 Actual amount of grants received Phi Delta Theta International Fraternity j 197519 Actual income received Phi Delta Theta International Fraternity n 180570 Actual expense paid Phi Delta Theta International Fraternity o 137500 Actual expense paid