ALPHA DELTA MANAGEMENT: Form 990, tax year 2012

View the entire original 990 at ProPublica ↗

Organization: ALPHA DELTA MANAGEMENT (EIN 91-1779397)
Tax period: 2012-08-01 to 2013-07-31
Filed: 2013-09-28
IRS object ID: 201323389349300912
Schema version: 2012v2.2
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
Form 990
Schedule D
Schedule O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2013-09-28T12:52:17-00:00	Timestamp
Tax Period End Date	2013-07-31	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	Gehring & Associates PLLC	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	PO Box 1142 106 W Main St Ste 1B	AddressLine1
City	Pullman	City
State	WA	State
ZIP Code	99163	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2012-08-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	911779397	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	ALPHA DELTA MANAGEMENT	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	ALPH	NameControl
Phone	2063422333	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 1142	AddressLine1
City	PULLMAN	City
State	WA	State
ZIP Code	99163	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	KAM ROBINSON	Name
Title	TREASURER	Title
Date Signed	2013-09-28	DateSigned
Authorize Third Party	true	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	TIM GEHRING	Name
Phone	5094324542	Phone
Date Prepared	2013-09-28	DatePrepared

Field	Value	IRS element (for citing)
Tax Year	2012	TaxYear
Build TS	2015-11-30 17:44:51Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Address Change	X	AddressChange

Doing Business As DoingBusinessAs

Field	Value	IRS element (for citing)
Business Name Line1	ALPHA DELTA MANAGEMENT	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	KAM ROBINSON	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	505 FIFTH AVE S SUITE 900	AddressLine1
City	SEATTLE	City
State	WA	State
ZIP Code	98104	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	265944	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c	X	Organization501c
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	1997	YearFormation
State Legal Domicile	WA	StateLegalDomicile
Activity Or Mission Description	PROVIDE AND MAINTAIN HOUSING FACILITY FOR LOCAL CHAPTER OF FRATERNAL ORGANIZATION ON THE CAMPUS OF WASHINGTON STATE UNIVERSITY.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	7	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	0	NbrIndependentVotingMembers
Total Nbr Employees	3	TotalNbrEmployees
Total Nbr Volunteers	50	TotalNbrVolunteers
Total Gross UBI	11	TotalGrossUBI
Contributions Grants Current Year	0	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	222999	ProgramServiceRevenuePriorYear
Program Service Revenue CY	265933	ProgramServiceRevenueCY
Investment Income Prior Year	21	InvestmentIncomePriorYear
Investment Income Current Year	11	InvestmentIncomeCurrentYear
Other Revenue Current Year	0	OtherRevenueCurrentYear
Total Revenue Prior Year	223020	TotalRevenuePriorYear
Total Revenue Current Year	265944	TotalRevenueCurrentYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	54653	SalariesEtcPriorYear
Salaries Etc Current Year	52802	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	0	TotalFundrsngExpCurrentYear
Other Expense Prior Year	169626	OtherExpensePriorYear
Other Expenses Current Year	182315	OtherExpensesCurrentYear
Total Expenses Prior Year	224279	TotalExpensesPriorYear
Total Expenses Current Year	235117	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	-1259	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	30827	RevenuesLessExpensesCY
Total Assets BOY	81831	TotalAssetsBOY
Total Assets EOY	115285	TotalAssetsEOY
Total Liabilities BOY	849	TotalLiabilitiesBOY
Total Liabilities EOY	3477	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	80982	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	111808	NetAssetsOrFundBalancesEOY
Mission Description	PROVIDE HOUSING, MAINTENANCE, AND OTHER FACILITIES FOR PHI KAPPA THETA FRATERNITY AND OTHER NON-PROFIT PROGRAM ACTIVITIES.	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	235117	Expense
Revenue	265933	Revenue
Description	MAINTAIN HOUSING FACILITY FOR CHAPTER HOUSE PAY FOR UPKEEP, UTILITIES, AND OTHER OPERATING EXPENDITURES MAINTAIN KNOWLEDGEABLE STAFF WITH COMMENSURATE SALARIES IN ORDER TO OPERATE AND MAINTAIN FACILITY.	Description
Total Program Service Expense	235117	TotalProgramServiceExpense
Described In501 C3	false	DescribedIn501C3
Schedule B Required	false	ScheduleBRequired
Political Activities	false	PoliticalActivities
Donor Advised Funds	false	DonorAdvisedFunds
Conservation Easements	false	ConservationEasements
Collections Of Art	false	CollectionsOfArt
Credit Counseling	false	CreditCounseling
Term Or Permanent Endowments	false	TermOrPermanentEndowments
Report Land Bldg Equip	true	ReportLandBldgEquip
Report Invest Oth Securities	false	ReportInvestOthSecurities
Report Prog Rel Invest	false	ReportProgRelInvest
Report Other Assets	false	ReportOtherAssets
Report Other Liabilities	true	ReportOtherLiabilities
Report Fin48 Footnote	false	ReportFin48Footnote
Independent Audit Financial Stmt	false	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	false	ConsolidatedAuditFinancialStmt
School	false	School
Foreign Office	false	ForeignOffice
Foreign Activities	false	ForeignActivities
More Than5000 K To Organizations	false	MoreThan5000KToOrganizations
More Than5000 K To Individuals	false	MoreThan5000KToIndividuals
Professional Fundraising	false	ProfessionalFundraising
Fundraising Activities	false	FundraisingActivities
Gaming	false	Gaming
Hospital	false	Hospital
Grants To Organizations	false	GrantsToOrganizations
Grants To Individuals	false	GrantsToIndividuals
Schedule J Required	false	ScheduleJRequired
Tax Exempt Bonds	false	TaxExemptBonds
Loan To Officer Or DQP	false	LoanToOfficerOrDQP
Grant To Related Person	false	GrantToRelatedPerson
Bsnss Rltnshp With Organization	false	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	false	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	false	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	false	DeductibleNonCashContributions
Deductible Contributions Of Art	false	DeductibleContributionsOfArt
Terminated	false	Terminated
Partial Liquidation	false	PartialLiquidation
Disregarded Entity	false	DisregardedEntity
Related Entity	true	RelatedEntity
Related Org Controlled Entity	false	RelatedOrgControlledEntity
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	true	ScheduleORequired
Number Forms Transmitted With1096	0	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	true	ComplianceWithBackupWitholding
Number Of Employees	3	NumberOfEmployees
Employment Tax Returns Filed	true	EmploymentTaxReturnsFiled
Unrelated Business Income	false	UnrelatedBusinessIncome
Foreign Financial Account	false	ForeignFinancialAccount
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTrans
Taxable Party Notification	false	TaxablePartyNotification
Non Deductible Contributions	false	NonDeductibleContributions
Quid Pro Quo Contributions	false	QuidProQuoContributions
Form8282 Property Disposed Of	false	Form8282PropertyDisposedOf
Funds To Pay Premiums	false	FundsToPayPremiums
Premiums Paid	false	PremiumsPaid
Form8899 Filed	false	Form8899Filed
Form1098 C Filed	false	Form1098CFiled
Excess Business Holdings	false	ExcessBusinessHoldings
Taxable Distributions	false	TaxableDistributions
Distribution To Donor	false	DistributionToDonor
Indoor Tanning Services	false	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	7	NbrVotingGoverningBodyMembers
Number Independent Voting Members	0	NumberIndependentVotingMembers
Family Or Business Relationship	true	FamilyOrBusinessRelationship
Delegation Of Management Duties	true	DelegationOfManagementDuties
Changes To Organizing Docs	false	ChangesToOrganizingDocs
Material Diversion Or Misuse	false	MaterialDiversionOrMisuse
Members Or Stockholders	false	MembersOrStockholders
Election Of Board Members	false	ElectionOfBoardMembers
Decisions Subject To Approval	false	DecisionsSubjectToApproval
Minutes Of Governing Body	true	MinutesOfGoverningBody
Minutes Of Committees	true	MinutesOfCommittees
Officer Mailing Address	false	OfficerMailingAddress
Local Chapters	false	LocalChapters
Form990 Provided To Governing Body	true	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	false	ConflictOfInterestPolicy
Whistleblower Policy	false	WhistleblowerPolicy
Document Retention Policy	false	DocumentRetentionPolicy
Compensation Process CEO	false	CompensationProcessCEO
Compensation Process Other	true	CompensationProcessOther
Investment In Joint Venture	false	InvestmentInJointVenture
States Where Copy Of Return Is Filed	WA	StatesWhereCopyOfReturnIsFiled
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Name Business NameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	GEHRING & ASSOCIATES PLLC	BusinessNameLine1

Field	Value	IRS element (for citing)
Telephone Number	5094324542	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	106 W MAIN ST STE 1B	AddressLine1
City	PULLMAN	City
State	WA	State
ZIP Code	99163	ZIPCode

Field	Value	IRS element (for citing)
No Listed Persons Compensated	X	NoListedPersonsCompensated

Form990 Part VII Section A Form990PartVIISectionA (7 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Average Hours Per Week RelatedAverageHoursPerWeekRelated	Individual Trustee Or DirectorIndividualTrusteeOrDirector	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation	OfficerOfficer
BERT KOLDE
DIRECTOR	001.00	040.00	X	0	0	0
GEORGE BETTAS
DIR/VICE PRESIDENT	001.00	040.00	X	0	0	0	X
BOB CADY
GENERAL MANAGER	002.00	040.00	X	0	0	0
MICHAEL FLOOD
PRESIDENT	001.00	040.00		0	0	0	X
ALLEN ISRAEL
ASSIST SECRETARY	001.00	040.00		0	0	0	X
SEAN KINNEY
SECRETARY	001.00	040.00		0	0	0	X
KAM ROBINSON
TREASURER	002.00	040.00		0	0	0	X

Field	Value	IRS element (for citing)
Formers Listed	false	FormersListed
Total Comp GT150 K	false	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources

Program Service Revenue ProgramServiceRevenue

Field	Value	IRS element (for citing)
Description	ROOM BOARD	Description
Business Code	900099	BusinessCode
Total Revenue Column	265933	TotalRevenueColumn
Related Or Exempt Function Income	265933	RelatedOrExemptFunctionIncome

Field	Value	IRS element (for citing)
Total Program Service Revenue	265933	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	11	TotalRevenueColumn
Unrelated Business Revenue	11	UnrelatedBusinessRevenue

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	265944	TotalRevenueColumn
Related Or Exempt Function Income	265933	RelatedOrExemptFunctionIncome
Unrelated Business Revenue	11	UnrelatedBusinessRevenue

Grants To Domestic Orgs GrantsToDomesticOrgs

Field	Value	IRS element (for citing)
Total	0	Total

Grants To Domestic Individuals GrantsToDomesticIndividuals

Field	Value	IRS element (for citing)
Total	0	Total

Foreign Grants ForeignGrants

Field	Value	IRS element (for citing)
Total	0	Total

Benefits To Members BenefitsToMembers

Field	Value	IRS element (for citing)
Total	0	Total

Comp Current Officers Directors CompCurrentOfficersDirectors

Field	Value	IRS element (for citing)
Total	0	Total

Comp Disqual Persons CompDisqualPersons

Field	Value	IRS element (for citing)
Total	0	Total

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	44875	Total
Program Services	44875	ProgramServices

Pension Plan Contributions PensionPlanContributions

Field	Value	IRS element (for citing)
Total	0	Total

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	0	Total

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	7927	Total
Program Services	7927	ProgramServices

Fees For Services Management FeesForServicesManagement

Field	Value	IRS element (for citing)
Total	0	Total

Fees For Services Legal FeesForServicesLegal

Field	Value	IRS element (for citing)
Total	1405	Total
Program Services	1405	ProgramServices

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	5907	Total
Program Services	5907	ProgramServices

Fees For Services Lobbying FeesForServicesLobbying

Field	Value	IRS element (for citing)
Total	0	Total

Field	Value	IRS element (for citing)
Fees For Services Prof Fundraising		FeesForServicesProfFundraising

Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees

Field	Value	IRS element (for citing)
Total	0	Total

Fees For Services Other FeesForServicesOther

Field	Value	IRS element (for citing)
Total	805	Total
Program Services	805	ProgramServices

Advertising Advertising

Field	Value	IRS element (for citing)
Total	0	Total

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	0	Total

Information Technology InformationTechnology

Field	Value	IRS element (for citing)
Total	0	Total

Royalties Royalties

Field	Value	IRS element (for citing)
Total	0	Total

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	68127	Total
Program Services	68127	ProgramServices

Travel Travel

Field	Value	IRS element (for citing)
Total	458	Total
Program Services	458	ProgramServices

Travel Entrtnmnt Public Officials TravelEntrtnmntPublicOfficials

Field	Value	IRS element (for citing)
Total	0	Total

Conferences Meetings ConferencesMeetings

Field	Value	IRS element (for citing)
Total	0	Total

Interest Interest

Field	Value	IRS element (for citing)
Total	1129	Total
Program Services	1129	ProgramServices

Payments To Affiliates PaymentsToAffiliates

Field	Value	IRS element (for citing)
Total	0	Total

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	3376	Total
Program Services	3376	ProgramServices

Insurance Insurance

Field	Value	IRS element (for citing)
Total	0	Total

Other Expenses OtherExpenses (4 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices
FOOD	81167	81167
LICENSES	275	275
LAUNDRY SERVICES	1350	1350
SUPPLIES	7854	7854

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	10462	Total
Program Services	10462	ProgramServices

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	235117	Total
Program Services	235117	ProgramServices

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	23219	BOY
EOY	8932	EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	47489	BOY
EOY	97500	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	49177	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	40324	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	11123	BOY
EOY	8853	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	81831	BOY
EOY	115285	EOY

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
BOY	849	BOY
EOY	3477	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	849	BOY
EOY	3477	EOY

Field	Value	IRS element (for citing)
Do Not Follow SFAS117	X	DoNotFollowSFAS117

Retained Earnings Endowment Etc RetainedEarningsEndowmentEtc

Field	Value	IRS element (for citing)
BOY	80982	BOY
EOY	111808	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	80982	BOY
EOY	111808	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	81831	BOY
EOY	115285	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	30827	ReconcilationRevenueExpenses
Method Of Accounting Cash	X	MethodOfAccountingCash
Accountant Compile Or Review	false	AccountantCompileOrReview
FS Audited	false	FSAudited
Federal Grant Audit Required	false	FederalGrantAuditRequired

Schedule D IRS990ScheduleD

Field	Value	IRS element (for citing)
Included On FS	false	IncludedOnFS

Equipment Equipment

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	49177	OtherCostOrOtherBasis
Depreciation	40324	Depreciation
Book Value	8853	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	8853	TotalOfBookValueLandBuildings

Other Securities OtherSecurities (2 entries)

DescriptionDescription
Financial derivatives and other financial products
Closely-held equity interests

Other Liabilities OtherLiabilities (2 entries)

DescriptionDescription	AmountAmount
Federal income taxes
PAYROLL LIABILITIES	$3,477

Field	Value	IRS element (for citing)
Total Of Amounts	3477	TotalOfAmounts

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (5 entries)

ExplanationExplanation
Form 990 Part VI Line 10 CPA performs monthly bookkeeping, including writing checks, performing payroll calculations, and reconciling bank accounts. CPA confirms asset purchases and updates depreciation schedule periodically throughout the year. CPA prepares quarterly payroll reports and keeps corporation up-to-date on all tax liabilities. After all account balances have been confirmed, with outside independent third parties, the CPA prepares the Form 990. The corporations board is given a copy to review before the finance officer signs and submits the final copy to the local IRS service center.
Form 990 Part VI Line 15b Key employees salaried employees include the Chapter House Director and Cook. These contract positions are reviewed annually to determine if their responsibilities are being met. Rates or salaries from comparable positions in the area are analyzed when calculating the employees pay rate, in order to remain competitive in the marketplace. All officers are volunteers and do not receive compensation for their services.
Form 990 Part VI Line 2 Some of the corporations officers work with one another at Vulcan, Inc. Several board members share this business relationship.
Form 990 Part VI Line 3 CPA is retained as a bookkeeper and financial agent of the organization. CPA writes checks and prepares and mails invoices. CPA handles the reconcilation, financial statement preparation, and other bookkeeping processes.
Form 990 Part VI Line 19 organization has its governing documents and tax returns available upon request. They are not available via any other outlet. The corporation does not possess a written conflict of interest policy. A financial statement compilation is prepared for the use of the Board of Directors only.

Schedule R IRS990ScheduleR

Form990 Schedule R Part IV Form990ScheduleRPartIV (2 entries)

Address Line1AddressUS/AddressLine1	CityAddressUS/City	StateAddressUS/State	ZIP CodeAddressUS/ZIPCode	EINEIN	Primary ActivityPrimaryActivity	Legal Domicile StateLegalDomicileState	Direct Controlling Entity NADirectControllingEntityNA	Type Of EntityTypeOfEntity	Controlled OrgControlledOrg
VULCAN INC
505 FIFTH AVE SOUTH SUITE 900	SEATTLE	WA	98104	911505262	HOLDING CO	WA	N/A	C Corp	false
PULLMAN PROPERTIES INC
505 FIFTH AVE SOUTH SUITE 900	SEATTLE	WA	98104	911681826	BLDG MANAGEMENT	WA	N/A	C Corp	false