2012-06-27T10:21:10-05:00 2011-12-31 350905983 K B PARRISH & CO LLP 6840 EAGLE HIGHLANDS WAY INDIANAPOLIS IN 46254 990 2011-01-01 346539803 PHI DELTA THETA FOUNDATION PHID 5135236966 2 SOUTH CAMPUS AVENUE OXFORD OH 45056 ROBERT BIGGS 5135236345 2012-06-07 1 BRIAN MUNCY CPA P00732031 3173475200 2011 2016-02-24 21:20:13Z ROBERT BIGGS 2 SOUTH CAMPUS AVENUE OXFORD OH 45056 5267223 0 X WWW.PHIDELTATHETA.ORG X 1958 OH EDUCATIONAL GRANTS AND SCHOLARSHIPS 12 12 7 12 6909 5909 2495024 2127225 0 0 293564 393500 119783 10347 2908371 2531072 300152 398646 0 0 305400 349205 75579 107205 615677 802237 802049 1483368 1657105 1425003 873967 11075959 11329550 226278 242910 10849681 11086640 X EDUCATIONAL GRANTS AND SCHOLARSHIPS 0 0 68813 68813 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. 207186 207186 PROVIDE SCHOLARSHIPS AND FELLOWSHIPS TO OVER 100 INDIVIDUALS TO RECOGNIZE OUTSTANDING SCHOLARSHIP, LEADERSHIP, AND COMMUNITY INVOLVEMENT. 118311 29901 OTHER PROGRAM EXPENSES USED TO PROVIDE PROGRAMMING, EDUCATION, AND SUPPORT FOR STUDENTS TO ENHANCE THEIR INDIVIDUAL INTELLECTUAL, CHARACTER, AND LEADERSHIP SKILLS. 92746 92746 SPLIT DONATION PROGRAMS WITH UNRELATED EXEMPT ORGANIZATIONS. 92746 92746 487056 1 1 0 0 0 0 0 0 0 1 1 1 0 1 1 1 1 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 1 0 1 5 0 1 7 1 1 1 1 CJ 0 0 0 0 0 0 X 12 12 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 OH 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 1.00 X 0 0 0 GARY R WADE 1.00 X 0 0 0 JAMES M TRAPP 1.00 X 0 0 0 M SCOTT MIETCHEN 1.00 X 0 0 0 JEFFREY B LOVE 1.00 X 0 0 0 RICHARD W KELLEY 1.00 X 0 0 0 ROBERT BIGGS 12.00 X 0 155162 19563 0 155162 19563 0 0 1 0 0 2127225 413941 2127225 112668 112668 31001 31001 31001 31001 3006983 10000 2727962 8189 279021 1811 280832 280832 CHANGE IN VALUE OF SPL 900000 2673 2673 OTHER INCOME 900000 2136 2136 CHANGE IN VALUE OF CHA 900000 -11070 -11070 -14393 -21302 6909 -20654 2531072 253269 6909 143669 191460 191460 206186 206186 1000 1000 278375 53675 50256 174444 48873 9183 9846 29844 21957 4391 3294 14272 9762 2929 1952 4881 20470 6141 6141 8188 107205 107205 27100 27100 76176 13745 62431 10565 2113 4226 4226 13480 7290 6190 118132 118132 85756 4121 19939 61696 46907 25759 21148 1312 1312 118736 118736 PRINTING AND POSTAGE 89664 974 974 87716 BAD DEBT 75052 75052 REPAIRS AND MAINT. 45379 45379 MISCELLANEOUS 21515 172 500 20843 42043 4711 24739 12593 1657105 487056 554372 615677 X 460681 1053089 2051095 2046032 11703 17632 1560 37940 81820 3851103 1899295 2062119 1951808 4404952 4665289 1168746 742719 878723 769601 11075959 11329550 47065 32347 99488 150711 5839 73886 59852 226278 242910 X 341653 -246387 3785448 3476583 6722580 7856444 10849681 11086640 11075959 11329550 X 873967 -637008 X X 0 1 1 X 0 X 1835781 1367744 2544145 2495024 2127225 10369919 1835781 1367744 2544145 2495024 2127225 10369919 1436855 8933064 284818 352031 142149 143779 143669 1066446 2691 10354 7150 88977 -20654 88518 11524883 0.77510 0.72980 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 6221279 870082 -247030 251482 -410305 98930 6904224 5354986 625862 477635 117804 7866 127266 6221279 4568861 420663 600028 165777 -4565 73354 5354986 6634531 54284 -1820539 224350 16892 -91957 4568861 0.89920 0.10080 0 0 3388960 1474733 1914227 462143 424562 37581 1951808 22657 F STRUCTURED PRODUCTS (VARIOUS) 720062 F 742719 INTEREST AND DIVIDENDS RECEIVABLE 4343 CASH SURRENDER VALUE LIFE INSURANCE 141852 FUTURE BENEFIT FROM CHARITABLE TRUST 623406 769601 ANNUITY PAYABLE 59852 59852 2531072 1657105 873967 -637008 -637008 236959 1853572 -637008 -13392 -650400 2503972 27100 27100 2531072 1616613 61660 61660 1554953 27100 75052 102152 1657105 DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X: 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, 2008 THROUGH DECEMBER 31, 2010. PART XII, LINE 2D - OTHER ADJUSTMENTS: LOSS ON UNCOLLECTIBLE PLEDGES REPORTED AS BAD DEBTS IN PART IX -75,052. IN-KIND CONTRIBUTION EXCLUDED FROM CONTRIBUTIONS FOR TAX 61,660. PART XIII, LINE 2D - OTHER ADJUSTMENTS: IN-KIND CONTRIBUTION EXCLUDED FROM SALARY EXPENSE FOR TAX 61,660. PART XIII, LINE 4B - OTHER ADJUSTMENTS: LOSS ON UNCOLLECTIBLE PLEDGES REPORTED AS BAD DEBTS IN PART IX 75,052. X X X X 1 INNOVASION 103 N RIVER ROAD SUITE C WATERVILLE OH 43566 IN-PERSON SOLICITATION 0 570352 18938 551414 RUFFALOCODY 65 KIRKWOOD NORTH ROAD SW CEDAR RAPIDS IA 52404 PHONE SOLICITATION 0 95864 68527 27337 PURSUANT GROUP 980 N MICHIGAN AVE STE 1400 CHICAGO IL 60611 ONLINE SOLICITATION 0 5849 19740 -13891 672065 107205 564860 OH 1 PHI DELTA THETA FRATERNITY 2 SOUTH CAMPUS AVENUE OXFORD OH 45056 310406470 501(C)(7) 68813 EDUCATIONAL PROGRAMS AND LEADERSHIP NEW YORK ZETA OF PHI DELTA THETA CORPORATION PO BOX 377 HAMILTON NY 13346 161508317 501(C)(7) 7549 EDUCATIONAL SEMINAR ALS ASSOCIATION 27001 AGOURA ROAD SUITE 250 CALABASAS HILLS CA 91301 133271855 501(C)(3) 42746 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) 10120 EDUCATIONAL HOUSING GRANT OHIO THETA CHAPTER PHI DELTA THETA 3035 CLIFTON AVE CINCINNATI OH 45220 310496460 501(C)(7) 6402 EDUCATIONAL HOUSING GRANT NATIONAL BASEBALL HALL OF FAME AND MUSEUM INC 25 MAIN ST COOPERSTOWN NY 13326 150572877 501(C)(3) 50000 SUPPORT THE EDUCATIONAL PROGRAMMING OF THE MUSEUM AND PROMOTE LOU GEHRIG AS A MEMBER OF PHI DELTA THETA FRATERNITY - SPLIT CONTRIBUTION PROGRAM SUPPORT THE EDUCATIONAL PROGRAMMING OF THE MUSEUM - SPLIT CONTRIBUTION PROGRAM 2 4 SCHOLARSHIPS AND REIMBURSEMENT FOR EDUCATIONAL EXPENSES 145 206186 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 148942 0 6220 0 0 0 9330 0 10233 0 174725 0 0 X 8 413941 FMV @ DATE CONTRIBUTED 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. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 5: NET UNREALIZED LOSSES ON INVESTMENTS: -637,008. 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 1N 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 1 0 0 0 0 1 1 1 0 0 PHI DELTA THETA INTERNATIONAL FRATERNITY INC B 68813 GRANT REQUESTS AND APPROVALS PHI DELTA THETA INTERNATIONAL FRATERNITY INC O 69371 ACTUAL EXPENSE PAID PHI DELTA THETA INTERNATIONAL FRATERNITY INC N 56984 ALLOCATION BASED ON TIME PHI DELTA THETA INTERNATIONAL FRATERNITY INC C 100000 CONTRIBUTION RECEIVED