2015-07-28T07:55:31-05:00 2014-12-31 310905417 VONLEHMAN & COMPANY INC 8250 WOODFIELD CROSSING BLVD SUITE 300 INDIANAPOLIS IN 46240 990 2014-01-01 346539803 PHI DELTA THETA FOUNDATION PHID 5135236966 2 SOUTH CAMPUS AVENUE OXFORD OH 45056 ROBERT BIGGS PRESIDENT 5132536966 2015-07-22 1 MICHELLE SINER P00050193 3174690169 2015-07-22 2014 2016-02-25 16:41:14Z ROBERT BIGGS 2 SOUTH CAMPUS AVENUE OXFORD OH 45056 17106416 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. 15 15 9 14 0 0 2290436 3499150 0 0 408029 1937705 31031 210651 2729496 5647506 1148892 725531 0 0 462354 349946 41301 50105 615099 982902 991112 2635449 2116694 94047 3530812 15656469 18052126 208433 275517 15448036 17776609 TO STRENGTHEN MEN FOR LIFE BY BUILDING ON THE TRADITION OF OUR CORE VALUES: FRIENDSHIP, SOUND LEARNING AND RECTITUDE. 0 0 242327 242327 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. 180175 180175 PROVIDE SCHOLARSHIPS AND FELLOWSHIPS TO OVER 100 INDIVIDUALS TO RECOGNIZE OUTSTANDING SCHOLARSHIP, LEADERSHIP, AND COMMUNITY INVOLVEMENT. 524489 303029 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. 946991 1 1 0 0 0 0 0 0 0 1 1 0 0 1 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 3 0 1 9 1 0 0 0 0 0 0 0 0 X 15 15 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 MICHAEL J FIMIANI 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 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 KENNETH M JASTROW II 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 JON A MCBRIDE TRUSTEE 1.00 X 0 0 0 J PAUL PRICE TRUSTEE 1.00 X 0 0 0 JAMES M MACK TRAPP TRUSTEE 1.00 X 0 0 0 GARY R WADE TRUSTEE 1.00 X 0 0 0 ROBERT A BIGGS PRESIDENT 12.00 28.00 X 0 178958 26092 0 178958 26092 0 0 1 0 0 100000 3399150 78636 3499150 223489 223489 208171 0 208171 208171 208171 13173126 11458910 1714216 1714216 1714216 OTHER REVENUE 900099 2480 2480 2480 5647506 2480 0 2145876 526135 526135 180175 180175 19221 19221 268736 58776 18939 191021 8366 59 8117 190 48379 9557 7761 31061 24465 4893 3670 15902 112388 27009 40363 45016 42771 4674 22906 15191 50105 50105 62263 62263 199961 21227 28452 150282 37993 2013 23645 12335 168711 159860 8851 23234 500 8114 14620 95094 4893 22415 67786 190 190 119501 119501 BAD DEBT 70129 70129 RECOGNITION AND AWARDS 28017 10193 5096 12728 MISCELLANEOUS 20975 20975 BANK FEES 9479 7537 1942 406 395 11 2116694 946991 554604 615099 1262333 2984353 1406737 1607954 12373 80576 2460 1560 25323 33957 3863696 2264668 1718529 1599028 10298852 10741880 929862 1002818 15656469 18052126 105561 160843 74851 90524 28021 24150 208433 275517 X 561044 1151210 5427203 11836844 9459789 4788555 15448036 17776609 15656469 18052126 X 3530812 -1328982 126743 X X 0 1 X 1 0 X 2495024 2127225 4427365 2290436 3499150 14839200 2495024 2127225 4427365 2290436 3499150 14839200 1782952 13056248 143779 143669 166766 244873 431660 1130747 7452 2136 1545 2480 13613 15983560 0.81690 0.80760 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2010 AMOUNT: $ 7,452. 2011 AMOUNT: $ 2,136. 2012 AMOUNT: $ 1,545. 2013 AMOUNT: $ 0. 2014 AMOUNT: $ 2,480. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 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 5354986 420663 477635 117804 7866 127266 6000348 0.00000 0.35080 0.64920 0 0 3388960 1805511 1583449 397628 395534 2094 77108 63623 13485 1599028 INTEREST AND DIVIDENDS RECEIVABLE 5878 CASH SURRENDER VALUE LIFE INSURANCE 123527 FUTURE BENEFIT FROM CHARITABLE TRUST 873413 1002818 ANNUITY PAYABLE 24150 24150 X 4312875 -1328982 56614 -1272368 5585243 62263 62263 5647506 1984302 0 1984302 62263 70129 132392 2116694 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, 2012 THROUGH DECEMBER 31, 2014. PART XI, LINE 2D - OTHER ADJUSTMENTS: LOSS ON UNCOLLECTIBLE PLEDGES REPORTED AS BAD DEBTS -70,129. CHANGE IN VALUE OF LIFE INSURANCE CSV -189. CHANGE IN VALUE OF CHARITABLE LEAD TRUST 126,932. PART XII, LINE 4B - OTHER ADJUSTMENTS: LOSS ON UNCOLLECTIBLE PLEDGES REPORTED AS BAD DEBTS 70,129. 0 CANADA 0 0 GRANTS TO RECIPIENTS LOCATED IN THE REGION N/A 19221 0 0 0 0 0 0 19221 0 19221 NORTH AMERICA EDUCATIONAL PROGRAMS AND LEADERSHIP - SPLIT CONTRIBUTION PROGRAM 5169 CHECK N/A N/A NORTH AMERICA SUPPORT RESEARCH FOR ALS - SPLIT CONTRIBUTION PROGRAM 14052 CHECK N/A N/A 0 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 254712 88293 166419 PURSUANT GROUP PO BOX 203421 DALLAS TX 75320 ONLINE SOLICITATION 0 26848 36944 0 281560 125237 166419 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) 242327 0 N/A N/A EDUCATIONAL PROGRAMS AND LEADERSHIP ALS ASSOCIATION 27001 AGOURA ROAD SUITE 250 CALABASAS HILLS CA 91301 133271855 501(C)(3) 90524 0 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) 33224 0 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) 96000 0 N/A N/A EDUCATIONAL HOUSING GRANT CALIFORNIA EPSILON PHI DELTA ALUMNI ASSOCIATION 2609 CAPITOL AVENUE SACRAMENTO CA 95816 274766992 501(C)(7) 20000 0 N/A N/A EDUCATIONAL HOUSING GRANT 1 4 SCHOLARSHIPS AND REIMBURSEMENT FOR EDUCATIONAL EXPENSES 155 180175 0 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 178958 0 0 0 0 0 13608 0 12484 0 205050 0 0 PHI DELTA THETA FRATERNITY INC SUBSTANTIAL CONTRIBUTOR 242327 GRANTS GRANTS PROVIDED FOR EDUCATIONAL PROGRAMS OF THE FRATERNITY PHI DELTA THETA FRATERNITY INC SUBSTANTIAL CONTRIBUTOR 208171 RENTS PAID TO THE FOUNDATION 0 X 7 78636 FMV ON CONTR. 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 -189. CHANGE IN VALUE OF CHARITABLE LEAD TRUST 126,932. 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 1 1 1 0 0 0 0 1 0 1 0 1 1 1 1 0 0 PHI DELTA THETA INTERNATIONAL FRATERNITY INC B 242327 GRANT REQUESTS AND APPROVALS PHI DELTA THETA INTERNATIONAL FRATERNITY INC C 100000 CONTRIBUTION RECEIVED PHI DELTA THETA INTERNATIONAL FRATERNITY INC O 61515 ALLOCATION BASED ON TIME PHI DELTA THETA INTERNATIONAL FRATERNITY INC Q 14544 ACTUAL EXPENSE PAID PHI DELTA THETA INTERNATIONAL FRATERNITY INC J 208171 ACTUAL INCOME RECEIVED PHI DELTA THETA INTERNATIONAL FRATERNITY INC D 79408 ACTUAL AMOUNT PHI DELTA THETA INTERNATIONAL FRATERNITY INC E 142896 ACTUAL AMOUNT