2014-08-14T07:39:54-05:00 2013-12-31 310905417 VONLEHMAN & COMPANY INC 8250 WOODFIELD CROSSING BLVD SUITE 300 INDIANAPOLIS IN 46240 990 2013-01-01 346539803 PHI DELTA THETA FOUNDATION PHID 5135236966 2 SOUTH CAMPUS AVENUE OXFORD OH 45056 ROBERT BIGGS PRESIDENT 5132536966 2014-08-12 1 MICHELLE SINER P00050193 3174690169 2013 2015-11-30 17:44:51Z ROBERT BIGGS 2 SOUTH CAMPUS AVENUE OXFORD OH 45056 7089059 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 11 14 0 0 4427365 2290436 0 0 389766 408029 34076 31031 4851207 2729496 808280 1148892 0 0 473251 462354 98728 41301 681895 827198 982902 2207457 2635449 2643750 94047 14348898 15656469 222135 208433 14126763 15448036 X TO STRENGTHEN MEN FOR LIFE BY BUILDING ON THE TRADITION OF OUR CORE VALUES: FRIENDSHIP, SOUND LEARNING AND RECTITUDE. 0 0 113197 113197 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. 176693 176693 PROVIDE SCHOLARSHIPS AND FELLOWSHIPS TO OVER 100 INDIVIDUALS TO RECOGNIZE OUTSTANDING SCHOLARSHIP, LEADERSHIP, AND COMMUNITY INVOLVEMENT. 871588 737504 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. 121498 121498 SPLIT DONATION PROGRAMS WITH UNRELATED EXEPT ORGANIZATIONS. 121498 121498 1282976 1 1 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 0 0 0 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 2 0 1 11 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 OH IL IN AK AZ AR CA CT FL GA HI KY LA ME MD MA MI MN MS NJ NH NM NC ND OK OR PA RI SC TN UT VA DC WA WV WI NY KS X ROBERT BIGGS 5135236966 2 SOUTH CAMPUS OXFORD OH 45056 WL GRAY CHAIRMAN 1.00 X X 0 0 0 GEORGE E GRADY SECRETARY 1.00 X X 0 0 0 MICHAEL FIMIANI 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 FREDERIC B LOWRIE JR 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 TRAPP TRUSTEE 1.00 X 0 0 0 GARY R WADE TRUSTEE 1.00 X 0 0 0 EDWARD G WHIPPLE TREASURER 1.00 X X 0 0 0 ROBERT BIGGS PRESIDENT 12.00 28.00 X 0 184388 7045 0 184388 7045 0 0 1 0 0 200000 2090436 67820 2290436 213842 213842 31031 0 31031 31031 31031 4553750 4359563 194187 194187 194187 2729496 0 0 439060 967887 967887 167351 167351 13654 13654 363069 76066 57050 229953 1555 1555 62806 12561 9421 40824 34924 6860 5769 22295 19150 5745 3830 9575 33115 6623 4967 21525 41301 41301 30697 30697 55373 2315 53058 10219 2041 4097 4081 5090 5090 21231 21231 129240 114890 14350 82440 369 19818 62253 39613 39613 2909 2909 123334 123334 BAD DEBT 183469 183469 PRINTING AND POSTAGE 141838 10688 1286 129864 REPAIRS AND MAINTENANCE 31259 31259 MISCELLANEOUS 30681 30152 529 43244 13131 22529 7584 2635449 1282976 670578 681895 1958567 1262333 2992788 1406737 15072 12373 2460 2460 81749 25323 3863696 2145167 1840770 1718529 6048597 10298852 598110 0 810785 929862 14348898 15656469 60931 105561 97302 74851 63902 28021 222135 208433 X -253199 561044 4179176 5427203 10200786 9459789 14126763 15448036 14348898 15656469 X 94047 1038823 188403 X X 0 1 X 1 0 X 2544145 2495024 2127225 4427365 2290436 13884195 2544145 2495024 2127225 4427365 2290436 13884195 1977463 11906732 142149 143779 143669 166766 244873 841236 6022 7452 2136 1545 17155 14742586 0.80760 0.75310 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 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 4568861 54284 600028 165777 -4565 73354 4988607 0.89740 0.10260 0 0 3388960 1695252 1693708 474736 449915 24821 1718529 INTEREST AND DIVIDENDS RECEIVABLE 4513 CASH SURRENDER VALUE LIFE INSURANCE 140716 FUTURE BENEFIT FROM CHARITABLE TRUST 784633 929862 ANNUITY PAYABLE 28021 28021 X 3862075 1038823 124453 1163276 2698799 30697 30697 2729496 2540802 119519 119519 2421283 30697 183469 214166 2635449 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, 2011 THROUGH DECEMBER 31, 2013. PART XI, LINE 2D - OTHER ADJUSTMENTS: LOSS ON UNCOLLECTIBLE PLEDGES REPORTED AS BAD DEBTS IN-KIND CONTRIBUTION EXCLUDED FROM CONTRIBUTIONS CHANGE IN VALUE OF LIFE INSURANCE CSV CHANGE IN VALUE OF CHARITABLE REMAINDER TRUST CHANGE IN VALUE OF SPLIT INTEREST AGREEMENTS PART XI, LINE 4B - OTHER ADJUSTMENTS: PROGRAM CONTRIBUTION NETTED WITH EXPENSES PART XII, LINE 2D - OTHER ADJUSTMENTS: IN-KIND CONTRIBUTION EXCLUDED FROM EXPENSES PART XII, LINE 4B - OTHER ADJUSTMENTS: LOSS ON UNCOLLECTIBLE PLEDGES REPORTED AS BAD DEBTS PROGRAM CONTRIBUTION NETTED WITH EXPENSES 0 0 0 0 0 0 0 0 0 0 NORTH AMERICA EDUCATIONAL PROGRAMS AND LEADERSHIP - SPLIT CONTRIBUTION PROGRAM 6827 ACH TRANSACTION NORTH AMERICA SUPPORT RESEARCH FOR ALS - SPLIT CONTRIBUTION PROGRAM 6827 CHECK 0 0 0 1 0 0 X X X X 1 GABRIEL GROUP 3190 RIDER TRAIL S EARTH CITY MO 63045 DIRECT MAIL 0 291853 79539 212314 PURSUANT GROUP PO BOX 203421 DALLAS TX 75320 ONLINE SOLICITATION 0 21841 13196 8645 313694 92735 220959 OH IL IN AK AZ AR CA CT FL GA HI KS KY LA ME MD MA MI MN MS NJ NH NM NC ND OK OR PA RI SC TN UT VA DC WA WV WI NY 1 PHI DELTA THETA FRATERNITY 2 SOUTH CAMPUS AVENUE OXFORD OH 45056 310406470 501(C)(7) 113197 EDUCATIONAL PROGRAMS AND LEADERSHIP ALS ASSOCIATION 27001 AGOURA ROAD SUITE 250 CALABASAS HILLS CA 91301 133271855 501(C)(3) 60997 PROMOTE RESEARCH FOR A CURE - SPLIT PROGRAM CONTRIBUTION EDUCATIONAL HOUSING GRANT MISSOURI EPSILON OF PHI DELTA THETA EDUCATIONAL FOUNDATION INC 610 E BATTLEFIELD STREET SPRINGFIELD MO 65807 431412922 501(C)(7) 302515 EDUCATIONAL HOUSING GRANT CALIFORNIA EPSILON PHI DELTA ALUMNI ASSOCIATION 2609 CAPITOL AVENUE SACRAMENTO CA 95816 274766992 501(C)(7) 200500 EDUCATIONAL HOUSING GRANT DEPAUW CHAPTER HOUSE ASSOCIATION OF PHI DELTA THETA 20 CENTRAL SQUARE GREENCASTLE IN 46135 356023368 501(C)(7) 200500 EDUCATIONAL HOUSING GRANT SCHOLARSHIPS AND REIMBURSEMENT FOR EDUCATIONAL EXPENSES 148 167351 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 BIGGS PRESIDENT 0 171430 0 12958 0 0 0 0 0 7045 0 191433 0 0 PHI DELTA THETA FRATERNITY INC SUBSTANTIAL CONTRIBUTOR 113197 GRANTS GRANTS PROVIDED FOR EDUCATIONAL PROGRAMS OF THE FRATERNITY PHI DELTA THETA FRATERNITY INC SUBSTANTIAL CONTRIBUTOR 31031 RENTS PAID TO THE FOUNDATION 0 X 8 67820 FMV @ 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 -3,983. CHANGE IN VALUE OF CHARITABLE REMAINDER TRUST 162,904. CHANGE IN VALUE OF SPLIT INTEREST AGREEMENTS 29,482. FORM 990, PART XII, LINE 2C: PHI DELTA THETA FOUNDATION HAS AN AUDIT COMMITTEE THAT IS RESPONSIBLE FOR OVERSEEING THE AUDIT AND SELECTING AND INDEPENDENT ACCOUNTANT. THERE HAS BEEN NO CHANGE TO THIS PROCESS FROM THE PRIOR 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 0 0 0 0 0 0 1 0 0 0 0 1 1 1 0 0 PHI DELTA THETA INTERNATIONAL FRATERNITY INC B 113197 GRANT REQUESTS AND APPROVALS PHI DELTA THETA INTERNATIONAL FRATERNITY INC C 200000 CONTRIBUTION RECEIVED PHI DELTA THETA INTERNATIONAL FRATERNITY INC O 78952 ALLOCATION BASED ON TIME PHI DELTA THETA INTERNATIONAL FRATERNITY INC P 67675 ACTUAL EXPENSE PAID PHI DELTA THETA INTERNATIONAL FRATERNITY INC J 31031 ACTUAL INCOME RECEIVED FORM 990, SCHEDULE R, PART V, LINE O: PHI DELTA THETA FOUNDATION AND PHI DELTA THETA INTERNATIONAL FRATERNITY SHARE EMPLOYEES INCLUDING THE PRESIDENT OF THE FOUNDATION. THESE SHARED EMPLOYEES ARE REPORTED ON THE FRATERNITY'S FEDERAL AND STATE PAYROLL FILINGS. THE FOUNDATION REIMBURSES THE FRATERNITY FOR THE ACTUAL COST OF THESE INDIVDIUALS' COMPENSATION, INCLUDING BENEFITS AND PAYROLL TAXES. THE AMOUNT OF PAYROLL RELATED EXPENSES TO BE REIMBURSED TO THE FRATERNITY FOR THESE EXPENSES IN THE CURRENT TAX YEAR IS SHOWN ON LINE 2 OF SCHEDULE R, PART V.