2016-05-09T11:10:24-05:00 2015-12-31 310905417 VONLEHMAN & COMPANY INC 8250 WOODFIELD CROSSING BLVD SUITE 300 INDIANAPOLIS IN 46240 990 2015-01-01 346539803 PHI DELTA THETA FOUNDATION PHID 5135236966 2 SOUTH CAMPUS AVENUE OXFORD OH 45056 ROBERT BIGGS PRESIDENT 5132536966 2016-05-09 1 MICHELLE SINER P00050193 3174690169 2015 2016-09-27 15:27:22Z ROBERT BIGGS 2 SOUTH CAMPUS AVENUE OXFORD OH 45056 10811623 0 X WWW.PHIDELTATHETA.ORG X 1958 OH TO STRENGHTEN MEN FOR LIFE BY BUILDING ON THE TRADITION OF OUR CORE VALUES: FRIENDSHIP, SOUND LEARNING AND RECTITUDE. 13 13 8 13 0 0 3499150 5312992 0 0 1937705 -417124 210651 206229 5647506 5102097 725531 632375 0 0 349946 366689 50105 44942 592763 991112 857617 2116694 1901623 3530812 3200474 18052126 21418713 275517 200385 17776609 21218328 TO STRENGTHEN MEN FOR LIFE BY BUILDING ON THE TRADITION OF OUR CORE VALUES: FRIENDSHIP, SOUND LEARNING AND RECTITUDE. 0 0 182942 182942 PROVIDE EDUCATIONAL GRANTS FOR PROGRAMS SUPPORTING LEADERSHIP DEVELOPMENT, ALCOHOL ABUSE EDUCATION, MANAGEMENT AND OTHER SKILL IMPROVEMENT. THESE PROGRAMS IMPACT MORE THAN 12,000 COLLEGE STUDENTS PER YEAR. 161417 161417 PROVIDE SCHOLARSHIPS AND FELLOWSHIPS TO OVER 100 INDIVIDUALS TO RECOGNIZE OUTSTANDING SCHOLARSHIP, LEADERSHIP, AND COMMUNITY INVOLVEMENT. 440495 288016 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. 784854 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 0 0 1 1 0 1 0 0 0 1 1 1 0 0 0 0 1 0 0 1 1 0 0 0 0 1 0 1 0 1 6 0 1 8 1 0 0 0 0 0 0 0 0 X 13 13 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 IL AK AR CA CT FL GA HI KY ME MD MA MI MN MS NJ NH NM NC OK OR PA RI SC TN UT VA WV WI NY KS MO X ROBERT BIGGS 5135236966 2 SOUTH CAMPUS OXFORD OH 45056 J PAUL PRICE CHAIRMAN 1.00 X X 0 0 0 FREDERIC B TED LOWRIE JR VICE CHAIRMAN 1.00 X X 0 0 0 DR EDWARD G WHIPPLE TREASURER 1.00 X X 0 0 0 JON A MCBRIDE TRUSTEE 1.00 X 0 0 0 FREDERICK B SCHULTZ TRUSTEE 1.00 X 0 0 0 JAMES M MACK TRAPP TRUSTEE 1.00 X 0 0 0 BRIAN D DUNN TRUSTEE 1.00 X 0 0 0 RICHARD E FABRITIUS TRUSTEE 1.00 X 0 0 0 THOMAS HARPER III TRUSTEE 1.00 X 0 0 0 DR JAY V IHLENFELD TRUSTEE 1.00 X 0 0 0 RICHARD W KELLEY TRUSTEE 1.00 X 0 0 0 DANIEL L KLOEPPEL TRUSTEE 1.00 X 0 0 0 JEFFREY B LOVE TRUSTEE 1.00 X 0 0 0 ROBERT A BIGGS PRESIDENT 12.00 28.00 X 0 205107 23317 0 205107 23317 0 0 1 0 0 5312992 117923 5312992 238688 238688 206083 0 206083 206083 206083 5053714 5709526 -655812 -655812 -655812 OTHER REVENUE 900099 146 146 146 5102097 146 0 -211041 437419 437419 161417 161417 33539 33539 277915 60904 19073 197938 14704 2029 6082 6593 49381 7563 17240 24578 24689 4938 3703 16048 35395 4503 23387 7505 38238 7648 5736 24854 44942 44942 83770 83770 220475 25410 9253 185812 22177 3950 5764 12463 165252 165252 102517 5332 32875 64310 476 476 117199 117199 BANK FEES 19738 5276 14462 BAD DEBT 18449 18449 RECOGNITION AND AWARDS 17435 6477 3238 7720 MISCELLANEOUS 14432 14432 2064 2064 1901623 784854 524006 592763 2984353 2024094 1607954 1885425 80576 73073 1560 1560 33957 33691 3889726 2381867 1599028 1507859 10741880 14970132 1002818 922879 18052126 21418713 160843 112080 90524 77047 24150 11258 275517 200385 X 1151210 1747132 11836844 14822302 4788555 4648894 17776609 21218328 18052126 21418713 X 3200474 284971 -43726 X X 0 1 X 1 0 X 2127225 4427365 2290436 3499150 5312992 17657168 2127225 4427365 2290436 3499150 5312992 17657168 4306779 13350389 143669 166766 244873 431660 444771 1431739 2136 1545 2480 146 6307 19095214 0.69910 0.81690 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 13649161 3145587 -173098 776670 229495 15615485 12359992 1297516 488341 381954 114734 13649161 8909674 2697965 1223358 391137 79868 12359992 6904225 1433738 639935 214651 -263851 117424 8909674 6221279 625862 -247030 251482 -410306 98930 6660005 0.00000 0.29770 0.70230 0 0 3414990 1916205 1498785 397628 396117 1511 77108 69545 7563 1507859 ANNUITY PAYABLE 11258 11258 X 5241123 284971 -62175 222796 5018327 83770 83770 5102097 1799404 0 1799404 83770 18449 102219 1901623 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, 2013 THROUGH DECEMBER 31, 2015. PART XI, LINE 2D - OTHER ADJUSTMENTS: LOSS ON UNCOLLECTIBLE PLEDGES REPORTED AS BAD DEBTS -18,449. CHANGE IN VALUE OF LIFE INSURANCE CSV -5,772. CHANGE IN VALUE OF CHARITABLE LEAD TRUST -37,954. PART XII, LINE 4B - OTHER ADJUSTMENTS: LOSS ON UNCOLLECTIBLE PLEDGES REPORTED AS BAD DEBTS 18,449. 0 CANADA GRANTS TO RECIPIENTS LOCATED IN THE REGION N/A 33539 0 0 0 0 0 0 33539 0 33539 NORTH AMERICA EDUCATIONAL PROGRAMS AND LEADERSHIP 29269 CHECK N/A N/A NORTH AMERICA SUPPORT RESEARCH FOR ALS 4269 CHECK N/A N/A 2 0 0 0 0 0 0 X X X X 1 GABRIEL GROUP 3190 RIDER TRAIL S EARTH CITY MO 63045 DIRECT MAIL 0 297189 130284 166905 PURSUANT GROUP PO BOX 203421 DALLAS TX 75320 ONLINE SOLICITATION 0 15330 32804 -17474 312519 163088 149431 IL AK AR CA CT FL GA HI KS KY ME MD MA MI MN MS NJ NH NM NC OK OR PA RI SC TN UT VA WV WI NY MO 1 PHI DELTA THETA FRATERNITY 2 SOUTH CAMPUS AVENUE OXFORD OH 45056 310406470 501(C)(7) 182942 N/A N/A EDUCATIONAL PROGRAMS AND LEADERSHIP ALS ASSOCIATION 27001 AGOURA ROAD SUITE 250 CALABASAS HILLS CA 91301 133271855 501(C)(3) 65329 N/A N/A PROMOTE RESEARCH FOR A CURE - SPLIT PROGRAM CONTRIBUTION USC PHI DELT HOUSE CORPORATION 3805 VIA VALMONTE PALOS VERDES CA 90274 956111875 501(C)(7) 43000 N/A N/A EDUCATIONAL HOUSING GRANT MISSOURI EPSILON OF PHI DELTA THETA EDUCATIONAL FOUNDATION INC 610 E BATTLEFIELD STREET SPRINGFIELD MO 65807 431412922 501(C)(7) 90000 N/A N/A EDUCATIONAL HOUSING GRANT OHIO THETA HOUSE CORPORATION 3035 CLIFTON AVENUE CINCINNATI OH 45220 205193280 7690 N/A N/A EDUCATIONAL HOUSING GRANT 1 4 SCHOLARSHIPS AND REIMBURSEMENT FOR EDUCATIONAL EXPENSES 158 161417 N/A N/A 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. X X X 0 0 0 0 0 0 0 0 0 ROBERT A BIGGS PRESIDENT 0 205107 0 0 0 0 0 14519 0 8798 0 228424 0 0 PHI DELTA THETA FRATERNITY INC SUBSTANTIAL CONTRIBUTOR 182942 GRANTS GRANTS PROVIDED FOR EDUCATIONAL PROGRAMS OF THE FRATERNITY PHI DELTA THETA FRATERNITY INC SUBSTANTIAL CONTRIBUTOR 206083 RENTS PAID TO THE FOUNDATION 0 X 10 117923 FMV ON CONTRIBUTION DATE 0 0 0 FORM 990, PART VI, SECTION B, LINE 11 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, 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. FORM 990, PART VI, SECTION B, LINE 15A 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 DIRECTORS ON COMPARABLE INFORMATION ACROSS SIMILAR ORGANIZATIONS. FORM 990, PART VI, SECTION C, LINE 19 PHI DELTA THETA FOUNDATION MAKES ITS GOVERNING DOCUMENTS AVAILABLE TO INTERESTED PARTIES UPON REQUEST. FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF LIFE INSURANCE CSV -5,772. CHANGE IN VALUE OF CHARITABLE LEAD TRUST -37,954. FORM 990, PART XII, LINE 2C: THE PROCESS DID NOT CHANGE DURING THE TAX YEAR. PHI DELTA THETA INTERNATIONAL FRATERNITY 2 SOUTH CAMPUS AVENUE OXFORD OH 45056 310406470 TO PROMOTE SOCIAL AND INTELLECTUAL CULTURE AMONGST LOCAL CHAPTER MEMBERS OH 501(C)(7) 0 0 1 0 1 1 0 0 0 0 1 0 1 0 1 1 1 1 0 0 PHI DELTA THETA INTERNATIONAL FRATERNITY INC B 182942 GRANT REQUESTS AND APPROVALS PHI DELTA THETA INTERNATIONAL FRATERNITY INC O 68530 ALLOCATION BASED ON TIME PHI DELTA THETA INTERNATIONAL FRATERNITY INC P 166404 ACTUAL EXPENSE PAID PHI DELTA THETA INTERNATIONAL FRATERNITY INC Q 175790 ACTUAL EXPENSE PAID PHI DELTA THETA INTERNATIONAL FRATERNITY INC J 206083 ACTUAL INCOME RECEIVED PHI DELTA THETA INTERNATIONAL FRATERNITY INC D 73023 ACTUAL AMOUNT PHI DELTA THETA INTERNATIONAL FRATERNITY INC E 111342 ACTUAL AMOUNT