OMICRON DEUTERON HOUSE CORPORATION OF PHI SIGMA KAPPA: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
OMICRON DEUTERON HOUSE CORPORATION OF PHI SIGMA KAPPA (EIN 37-1754619)
Tax period
2024-07-01 to 2025-06-30
Filed
2025-11-12
IRS object ID
202543169349306959
Schema version
2024v5.0
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 ReturnHeader

FieldValueIRS element (for citing)
Return2025-11-12T15:45:05-05:00ReturnTs
Tax Period End2025-06-30TaxPeriodEndDt

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 Begin2024-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN371754619EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1OMICRON DEUTERON HOUSE CORPORATIONBusinessNameLine1Txt
Business Name Line2OF PHI SIGMA KAPPABusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlOMICBusinessNameControlTxt
Phone8002766342PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 1880AddressLine1Txt
CityTUSCALOOSACityNm
State AbbreviationALStateAbbreviationCd
ZIP354031880ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonLEN GAILESPersonNm
Person TitleSECRETARY/TREASURERPersonTitleTxt
Phone8002766342PhoneNum
Signature2025-08-27SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrfalseIRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonJANE D BURCHPreparerPersonNm
PTINP03100536PTIN
Phone8002766342PhoneNum
Preparation2025-08-27PreparationDt
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerCOLEY LEATHERSPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line11831 UNIVERSITY STATIONAddressLine1Txt
Address Line2MSC870507AddressLine2Txt
CityTUSCALOOSACityNm
State AbbreviationALStateAbbreviationCd
ZIP35487ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$450,742GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website AddressN/AWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2014FormationYr
Legal Domicile StateALLegalDomicileStateCd
Activity Or MissionUNDERGRADUATE CHAPTER OF NATIONAL COLLEGIATE SOCIAL FRATERNITY.ActivityOrMissionDesc
Voting Members Governing Body3VotingMembersGoverningBodyCnt
Voting Members Independent3VotingMembersIndependentCnt
Total Employee4TotalEmployeeCnt
Total Volunteers3TotalVolunteersCnt
Total Gross UBI$2,576TotalGrossUBIAmt
CY Contributions Grants$3,313CYContributionsGrantsAmt
PY Program Service Revenue$737,348PYProgramServiceRevenueAmt
CY Program Service Revenue$444,853CYProgramServiceRevenueAmt
PY Investment Income$3,126PYInvestmentIncomeAmt
CY Investment Income$2,576CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$740,474PYTotalRevenueAmt
CY Total Revenue$450,742CYTotalRevenueAmt
CY Grants And Similar Paid$3,313CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$45,578PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$46,191CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$680,434PYOtherExpensesAmt
CY Other Expenses$616,880CYOtherExpensesAmt
PY Total Expenses$726,012PYTotalExpensesAmt
CY Total Expenses$666,384CYTotalExpensesAmt
PY Revenues Less Expenses$14,462PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$215,642CYRevenuesLessExpensesAmt
Total Assets BOY$2,484,562TotalAssetsBOYAmt
Total Assets EOY$1,907,045TotalAssetsEOYAmt
Total Liabilities BOY$2,333,401TotalLiabilitiesBOYAmt
Total Liabilities EOY$1,971,526TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$151,161NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY-$64,481NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionOPERATE HOUSE FOR UNDERGRADUATE SOCIAL FRATERNITY AT THE UNIVERSITY OF ALABAMAMissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
DescOPERATE HOUSE FOR UNDERGRADUATE SOCIAL FRATERNITY AT THE UNIVERSITY OF ALABAMADesc

Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp

FieldValueIRS element (for citing)
DescOPERATE HOUSE FOR UNDERGRADUATE SOCIAL FRATERNITY AT THE UNIVERSITY OF ALABAMADesc
FieldValueIRS element (for citing)
Described In Section501c3falseDescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
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 FundraisingfalseProfessionalFundraisingInd
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 With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
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 Document8IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee4EmployeeCnt
Employment Tax Returns FiledYes (true)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitYes (true)UnrelatedBusIncmOverLimitInd
Form990 T FiledYes (true)Form990TFiledInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
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 Members3GoverningBodyVotingMembersCnt
Independent Voting Member3IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersYes (true)MembersOrStockholdersInd
Election Of Board MembersYes (true)ElectionOfBoardMembersInd
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
OtherYes (X)OtherInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1GREEK RESOURCE SERVICES INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone8002766342PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line12201 7TH STREETAddressLine1Txt
CityTUSCALOOSACityNm
State AbbreviationALStateAbbreviationCd
ZIP35401ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (3 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
LEN GAILES
SECRETARY/TR0.50Yes (X)$0$0$0
COLEY LEATHERS
PRESIDENT0.50Yes (X)$0$0$0
JAMES ROBERTSON
VICE PRESIDE0.50Yes (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

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1UPPER CRUST FOOD SERVICE LLCBusinessNameLine1Txt

Contractor Address ContractorAddress

US Address USAddress

FieldValueIRS element (for citing)
Address Line12011 CORONA ROAD 203AddressLine1Txt
CityCOLUMBIACityNm
State AbbreviationMOStateAbbreviationCd
ZIP65203ZIPCd
FieldValueIRS element (for citing)
ServicesFOOD SERVICEServicesDesc
Compensation$127,767CompensationAmt
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K1CntrctRcvdGreaterThan100KCnt
All Other Contributions$3,313AllOtherContributionsAmt
Total Contributions$3,313TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
HOUSING721310$270,762$270,762
MEALS721310$141,866$141,866
OTHER813410$32,225$32,225
FieldValueIRS element (for citing)
Total Program Service Revenue$444,853TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$2,576TotalRevenueColumnAmt
Unrelated Business Revenue$2,576UnrelatedBusinessRevenueAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$450,742TotalRevenueColumnAmt
Related Or Exempt Func Income$444,853RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$2,576UnrelatedBusinessRevenueAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$3,313TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$41,631TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$1,200TotalAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$3,360TotalAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$18,060TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$3,882TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$25,222TotalAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$1,113TotalAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$151,643TotalAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$109,828TotalAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$79,692TotalAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmt
FOOD & SUPPLIES$190,409
BAD DEBT & COLLECTIONS$20,915
CREDIT CARD DISCOUNTS$12,263
SUPPLIES & ACCESSORIES$3,853

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$666,384TotalAmt
Program Services$0ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$280,505BOYAmt
EOY$129,487EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$318,468BOYAmt
EOY$9,032EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$15,019BOYAmt
EOY$9,076EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$2,565,096LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$805,646LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$1,870,570BOYAmt
EOY$1,759,450EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$2,484,562BOYAmt
EOY$1,907,045EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$60,904BOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$254,550BOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

FieldValueIRS element (for citing)
BOY$2,017,947BOYAmt
EOY$1,971,526EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$2,333,401BOYAmt
EOY$1,971,526EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
BOY$151,161BOYAmt
EOY-$64,481EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$151,161BOYAmt
EOY-$64,481EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$2,484,562BOYAmt
EOY$1,907,045EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$215,642ReconcilationRevenueExpnssAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedfalseFSAuditedInd

Schedule D IRS990ScheduleD

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$2,450,552OtherCostOrOtherBasisAmt
Depreciation$713,203DepreciationAmt
Book Value$1,737,349BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$114,544OtherCostOrOtherBasisAmt
Depreciation$92,443DepreciationAmt
Book Value$22,101BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$1,759,450TotalBookValueLandBuildingsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PAGE 2, PART III, LINE 4DOPERATE HOUSE FOR UNDERGRADUATE SOCIAL FRATERNITY AT THE UNIVERSITY OF ALABAMA
FORM 990, PAGE 6, PART VI, LINE 6ORGANIZATION HAS MEMBERS.
FORM 990, PAGE 6, PART VI, LINE 7AMEMBERS ELECT THE GOVERNING BODY.
FORM 990, PAGE 6, PART VI, LINE 9COLEY LEATHERS 1831 UNIVERSITY STATION TUSCALOOSA, AL 35487 JAMES ROBERTSON 1831 UNIVERSITY STATION TUSCALOOSA, AL 35487 LEN GAILES 1831 UNIVERSITY STATION TUSCALOOSA, AL 35487
FORM 990, PAGE 6, PART VI, LINE 11BTHE ORGANIZATIONS EXECUTIVE OFFICERS REVIEW THE FORM 990 WHEN IT IS COMPLETED AND IF ANY PART OF 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, THESE CHANGES ARE PROMPTLY MADE AND THE FORM IS REPRINTED FOR THE EXECUTIVE OFFICERS TO REVIEW. AFTER THE FORM IS REVIEWED AND APPROVED, THE EXECUTIVE OFFICER SIGN THE RETURN AND IT IS FILED ELECTRONICALLY WITH THE IRS.
FORM 990, PAGE 6, PART VI, LINE 18ALL DOCUMENTS ARE AVAILABLE TO THE PUBLIC BETWEEN REGULAR BUSINESS HOURS UPON REQUEST TO THE PRESIDENT OR TREASURER OF THE ORGANIZATION.
FORM 990, PAGE 6, PART VI, LINE 19DOCUMENTS ARE PROVIDED WITHIN ONE WEEK OF A WRITTEN NOTICE TO THE PRESIDENT OF THE CORPORATION.

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