2013-10-18T13:01:17-05:00 2012-12-31 350905983 K B PARRISH & CO LLP 6840 EAGLE HIGHLANDS WAY INDIANAPOLIS IN 46254 990 2012-01-01 346539803 PHI DELTA THETA FOUNDATION PHID 5135236966 2 SOUTH CAMPUS AVENUE OXFORD OH 45056 ROBERT BIGGS 5135236345 2013-10-10 1 BRIAN MUNCY CPA P00732031 3173475200 2012 2016-02-24 21:20:13Z ROBERT BIGGS 2 SOUTH CAMPUS AVENUE OXFORD OH 45056 7831594 0 X WWW.PHIDELTATHETA.ORG X 1958 OH TO STRENGTHEN MEN FOR LIFE BY BUILDING ON THE TRADITION OF OUR CORE VALUES: FRIENDSHIP, SOUND LEARNING AND RECTITUDE. 12 12 12 14 0 0 2127225 4427365 0 0 393500 389766 10347 34076 2531072 4851207 398646 808280 0 0 349205 473251 107205 98728 731193 802049 827198 1657105 2207457 873967 2643750 11329550 14348898 242910 222135 11086640 14126763 X TO STRENGTHEN MEN FOR LIFE BY BUILDING ON THE TRADITION OF OUR CORE VALUES: FRIENDSHIP, SOUND LEARNING AND RECTITUDE. 0 0 74103 74103 PROVIDE EDUCATIONAL GRANTS FOR PROGRAMS SUPPORTING LEADERSHIP DEVELOPMENT, ALCOHOL ABUSE EDUCATION, MANAGEMENT AND OTHER SKILL IMPROVEMENT. THESE PROGRAMS IMPACT MORE THAN 7,500 COLLEGE STUDENTS PER YEAR. 166389 166389 PROVIDE SCHOLARSHIPS AND FELLOWSHIPS TO OVER 100 INDIVIDUALS TO RECOGNIZE OUTSTANDING SCHOLARSHIP, LEADERSHIP, AND COMMUNITY INVOLVEMENT. 598200 445961 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. 121827 121827 SPLIT DONATION PROGRAMS WITH UNRELATED EXEMPT ORGANIZATIONS. 121827 121827 960519 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 3 0 1 12 1 0 1 CJ 0 0 0 0 0 0 X 12 12 0 0 1 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 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 X ROBERT BIGGS 5135236966 2 SOUTH CAMPUS OXFORD OH 45056 WL GRAY 1.00 X X 0 0 0 GEORGE E GRADY 1.00 X X 0 0 0 EDWARD G WHIPPLE 1.00 X 0 0 0 KENNETH M JASTROW II 1.00 X 0 0 0 MICHAEL FIMIANI 1.00 X 0 0 0 DANIEL L KLOEPPEL 1.00 X 0 0 0 FREDERIC B LOWRIE JR 1.00 X 0 0 0 GARY R WADE 1.00 X 0 0 0 JAMES M TRAPP 1.00 X 0 0 0 JON A MCBRIDE 1.00 X 0 0 0 JEFFREY B LOVE 1.00 X 0 0 0 RICHARD W KELLY 1.00 X 0 0 0 CHRISTOPHER A LAPPLE 1.00 1.00 X 0 0 0 J PAUL PRICE 1.00 X 0 0 0 ROBERT BIGGS 12.00 28.00 X 0 179312 10849 0 179312 10849 0 0 1 0 0 100000 4327365 152192 4427365 134235 134235 32531 0 32531 32531 32531 3235918 2980387 255531 255531 255531 OTHER INCOME 900000 1545 1545 1545 4851207 1545 0 422297 635064 635064 156962 156962 16254 16254 390760 78152 58614 253994 50454 9449 10295 30710 32037 6407 4806 20824 7267 2180 1453 3634 25696 7054 6727 11915 98728 98728 25508 25508 15557 2400 13157 9730 1946 3892 3892 11466 7115 4351 138820 125728 13092 90296 6528 16939 66829 84569 9677 74892 1924 1924 122538 122538 PRINTING AND POSTAGE 139243 9848 1767 127628 BAD DEBT 92606 92606 BANK FEES 15556 4742 10814 REPAIRS AND MAINT. 13349 13349 33073 16256 9270 7547 2207457 960519 515745 731193 X 1053089 1958567 2046032 2992788 17632 15072 1560 2460 81820 81749 3862603 2021833 1951808 1840770 4665289 6048597 742719 598110 769601 810785 11329550 14348898 32347 60931 150711 97302 59852 63902 242910 222135 X -246387 -253199 3476583 4179176 7856444 10200786 11086640 14126763 11329550 14348898 X 2643750 329217 67156 X X 0 1 X 1 0 X 1367744 2544145 2495024 2127225 4427365 12961503 1367744 2544145 2495024 2127225 4427365 12961503 2465200 10496303 352031 142149 143779 143669 166766 948394 9722 6022 7452 2136 1545 26877 13936774 0.75310 0.77510 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 6904225 1433738 639935 214651 -263851 117424 8909674 6221279 870082 -247030 251482 -410306 98930 6904225 5354986 625862 477635 117804 7866 127266 6221279 4568861 420663 600028 165777 -4565 73354 5354986 6634531 54284 -1820539 224350 16892 -91957 4568861 0.89740 0.10260 0 0 3388960 1584992 1803968 473643 436841 36802 1840770 INTEREST AND DIVIDENDS RECEIVABLE 7970 CASH SURRENDER VALUE LIFE INSURANCE 144699 FUTURE BENEFIT FROM CHARITABLE TRUST 658116 810785 ANNUITY PAYABLE 63902 63902 X 5238402 329217 91486 420703 4817699 25508 8000 33508 4851207 2198279 116936 116936 2081343 25508 100606 126114 2207457 DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: 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 ORGANIZATION REMAINS SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE FOR THE YEARS ENDED DECEMBER 31, 2009 THROUGH DECEMBER 31, 2011. PART XI, LINE 2D - OTHER ADJUSTMENTS: LOSS ON UNCOLLECTIBLE PLEDGES REPORTED AS BAD DEBTS -92,606. IN-KIND CONTRIBUTION EXCLUDED FROM CONTRIBUTIONS 116,936. CHANGE IN VALUE OF LIFE INSURANCE CSV 4,976. CHANGE IN VALUE OF CHARITABLE REMAINDER TRUST 67,286. CHANGE IN VALUE OF SPLIT INTEREST AGREEMENTS -5,106. PART XI, LINE 4B - OTHER ADJUSTMENTS: PROGRAM CONTRIBUTION NETTED WITH EXPENSES 8,000. PART XII, LINE 2D - OTHER ADJUSTMENTS: IN-KIND CONTRIBUTION EXCLUDED FROM EXPENSES 116,936. PART XII, LINE 4B - OTHER ADJUSTMENTS: LOSS ON UNCOLLECTIBLE PLEDGES REPORTED AS BAD DEBTS 92,606. PROGRAM CONTRIBUTION NETTED WITH EXPENSES 8,000. 1 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 2 2 0 0 0 1 0 0 X X X X 1 INNOVASION 103 N RIVER ROAD SUITE C WATERVILLE OH 43566 IN-PERSON SOLICITATION 0 676588 0 676588 RUFFALOCODY 65 KIRKWOOD NORTH ROAD SW CEDAR RAPIDS IA 52404 PHONE SOLICITATION 0 94433 77156 17277 PURSUANT GROUP 980 N MICHIGAN AVE STE 1400 CHICAGO IL 60611 ONLINE SOLICITATION 0 14245 21572 -7327 785266 98728 686538 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 SCHEDULE G, PART I, LINE 2B, FUNDRAISER: PURSUANT GROUP, COLUMN IV: GROSS RECEIPTS FOR PURSUANT GROUP CAMPAIGNS HAVE BEEN ESTIMATED. PURSUANT GROUP HANDLES ONLINE SOLICITATIONS FROM MEMBERS AND ASKS THE MEMBERS TO CLICK A LINK TO DONATE THROUGH THE ORGANIZATION'S WEBSITE. THEREFORE IT IS NOT POSSIBLE TO CLEARLY SEGREGATE CONTRIBUTIONS FROM PURSUANT CAMPAIGNS FROM OTHER ONLINE DONATIONS RECEIVED BY THE FOUNDATION. 1 PHI DELTA THETA FRATERNITY 2 SOUTH CAMPUS AVENUE OXFORD OH 45056 310406470 501(C)(7) 74103 EDUCATIONAL PROGRAMS AND LEADERSHIP NEW YORK ZETA OF PHI DELTA THETA CORPORATION PO BOX 377 HAMILTON NY 13346 161508317 501(C)(7) 8204 EDUCATIONAL SEMINAR ALS ASSOCIATION 27001 AGOURA ROAD SUITE 250 CALABASAS HILLS CA 91301 133271855 501(C)(3) 67825 PROMOTE RESEARCH FOR A CURE - SPLIT CONTRIBUTION PROGRAM TEXAS GAMMA CHAPTER PHI DELTA THETA SOUTHWESTERN UNIV 1002 MACKENZIE ST ST GEORGETOWN TX 78626 311059893 501(C)(7) 25063 EDUCATIONAL HOUSING GRANT MISSOURI EPSILON OF PHI DELTA THETA EDUCATIONAL FOUNDATION INC 610 E BATTLEFIELD STREET SPRINGFIELD MO 65807 431412922 501(C)(7) 95241 EDUCATIONAL HOUSING GRANT CALIFORNIA EPSILON PHI DELT ALUMNI ASSOCIATION 2609 CAPITOL AVENUE SACRAMENTO CA 95816 274766992 501(C)(7) 355553 EDUCATIONAL HOUSING GRANT 1 5 SCHOLARSHIPS AND REIMBURSEMENT FOR EDUCATIONAL EXPENSES 148 156962 PROCEDURE FOR MONITORING GRANTS IN THE U.S.: PART I, LINE 2: SCHEDULE I, 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 0 166760 0 0 0 12552 0 0 0 10849 0 190161 0 0 PHI DELTA THETA FRATERNITY INC SUBSTANTIAL CONTRIBUTOR 74103 GRANTS GRANTS PROVIDED FOR EDUCATIONAL PROGRAMS OF THE FRATERNITY. 0 PHI DELTA THETA FRATERNITY INC SUBSTANTIAL CONTRIBUTOR 32531 RENTS PAID TO THE FOUNDATION 0 X 9 152192 FMV @ DATE CONTRIBUTED 0 0 0 FORM 990, PART VI, SECTION A, LINE 4 DURING THE CURRENT YEAR THE BOARD OF TRUSTEES ADOPTED A CODE OF REGULATIONS THAT OUTLINES THE BOARD OF TRUSTEES, OFFICERS, FUNDS, INDEMNIFICATION OF TRUSTESS AND OFFICERS, RESTRICTION ON GRANTS, CORPORATE SEAL, AND AMENDMENTS. 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. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF LIFE INSURANCE CSV 4,976. CHANGE IN VALUE OF SPLIT INTEREST AGREEMENTS -5,106. CHANGE IN VALUE OF CHARITABLE REMAINDER TRUST 67,286. 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. FORM 990, SCHEDULE R, PART V, LINE N: 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 INDIVIDUALS' 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 1O OF SCHEDULE R. 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 74103 GRANT REQUESTS AND APPROVALS PHI DELTA THETA INTERNATIONAL FRATERNITY INC P 106112 ACTUAL EXPENSE PAID PHI DELTA THETA INTERNATIONAL FRATERNITY INC O 73791 ALLOCATION BASED ON TIME PHI DELTA THETA INTERNATIONAL FRATERNITY INC C 100000 CONTRIBUTION RECEIVED