Delta Tau Delta Fraternity, Beta Delta Chapter in Athens, Georgia (GA)
Table of contents:
| Delta Tau Delta Fraternity, Beta Delta Chapter | |
| Employer Identification Number (EIN) | 580581268 |
| Name of Organization | Delta Tau Delta Fraternity |
| Secondary Name | Beta Delta Chapter |
| Address | 1084 Prince Ave, Athens, GA 30606-5813 |
| Activities | Fraternity or sorority |
| Subsection | Pleasure, Recreational, or Social Club |
| Ruling Date | 09/1940 |
| Deductibility | Contributions are not deductible |
| Foundation | All organizations except 501(c)(3) |
| Organization | Association |
| Exempt Organization Status | Unconditional Exemption |
| Tax Period | 06/2014 |
| Assets | $1 to $9,999 |
| Income | $100,000 to $499,999 |
| Filing Requirement | 990 (all other) or 990EZ return |
| Asset Amount | $9,369 |
| Amount of Income | $179,891 |
| Form 990 Revenue Amount | $179,891 |
Non-representatives - add comments:
Functional expenses for 2014
| Checklist | |||
| 2012 | 2013 | 2014 | |
|---|---|---|---|
| Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)? | No | No | No |
| Is the organization required to complete Schedule B, Schedule of Contributors? | No | No | No |
| Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office? | No | No | No |
| Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year? | No | No | No |
| Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Revenue Procedure 98-19? | No | No | No |
| Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts? | No | No | No |
| Did the organization receive or hold a conservation easement, including easements to preserve open space, the environment, historic land areas, or historic structures? | No | No | No |
| Did the organization maintain collections of works of art, historical treasures, or other similar assets? | No | No | No |
| Did the organization report an amount for escrow or custodial account liability; serve as a custodian or provide credit counseling, debt management, credit repair, or debt negotiation services? | No | No | No |
| Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi-endowments? | No | No | No |
| Did the organization report an amount for land, buildings, and equipment? | No | No | No |
| Did the organization report an amount for investments-other securities that is 5% or more of its total assets? | No | No | No |
| Did the organization report an amount for investments-program related that is 5% or more of its total assets? | No | No | No |
| Did the organization report an amount for other assets that is 5% or more of its total assets? | No | No | No |
| Did the organization report an amount for other liabilities? | No | No | No |
| Did the organization's separate or consolidated financial statements for the tax year include a footnote that addresses the organization's liability for uncertain tax positions under FIN 48 (ASC 740)? | No | No | No |
| Did the organization obtain separate, independent audited financial statements for the tax year? | No | No | No |
| Was the organization included in consolidated, independent audited financial statements for the tax year? | No | No | No |
| Is the organization a school described in section 170(b)(1)(A)(ii)? | No | No | No |
| Did the organization maintain an office, employees, or agents outside of the United States? | No | No | No |
| Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000 or more? | No | No | No |
| Did the organization report more than $5,000 of grants or other assistance to or for any foreign organization? | No | No | No |
| Did the organization report more than $5,000 of aggregate grants or other assistance to or for foreign individuals? | No | No | No |
| Did the organization report a total of more than $15,000 of expenses for professional fundraising services? | No | No | No |
| Did the organization report more than $15,000 total of fundraising event gross income and contributions? | No | No | No |
| Did the organization report more than $15,000 of gross income from gaming activities? | No | No | No |
| Did the organization operate one or more hospital facilities? | No | No | No |
| Did the organization attach a copy of its audited financial statements? | No | No | No |
| Did the organization report more than $5,000 of grants or other assistance to any domestic organization or domestic government? | No | No | No |
| Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals? | No | No | No |
| Did the organization answer 'Yes' about compensation of the organization's current and former officers, directors, trustees, key employees, and highest compensated employees? | No | No | No |
| Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002? | No | No | No |
| Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception? | No | No | No |
| Did the organization maintain an escrow account other than a refunding escrow at any time during the year to defease any tax-exempt bonds? | No | No | No |
| Did the organization act as an 'on behalf of' issuer for bonds outstanding at any time during the year? | No | No | No |
| Did the organization engage in an excess benefit transaction with a disqualified person during the year? | No | No | No |
| Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization's prior Forms 990 or 990-EZ? | No | No | No |
| Did the organization report any amount for receivables from or payables to any current or former officers, directors, trustees, key employees, highest compensated employees, or disqualified persons? | No | No | No |
| Did the organization provide a grant or other assistance to an officer, director, trustee, key employee, substantial contributor or employee thereof, a grant selection committee member, or to a 35% controlled entity or family member of any of these persons? | No | No | No |
| Was the organization a party to a business transaction with one of the following parties | |||
| A current or former officer, director, trustee, or key employee? | No | No | No |
| A family member of a current or former officer, director, trustee, or key employee? | No | No | No |
| An entity of which a current or former officer, director, trustee, or key employee (or a family member thereof) was an officer, director, trustee, or direct or indirect owner? | No | No | No |
| Did the organization receive more than $25,000 in non-cash contributions? | No | No | No |
| Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions? | No | No | No |
| Did the organization liquidate, terminate, or dissolve and cease operations? | No | No | No |
| Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets? | No | No | No |
| Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3? | No | No | No |
| Was the organization related to any tax-exempt or taxable entity? | No | No | No |
| Did the organization have a controlled entity within the meaning of section 512(b)(13)? | No | No | No |
| Did the organization make any transfers to an exempt non-charitable related organization? | No | No | No |
| Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes? | No | No | No |
| Statements Regarding Other IRS Filings and Tax Compliance | ||||
| 2011 | 2012 | 2013 | 2014 | |
|---|---|---|---|---|
| The number reported in Box 3 of Form 1096 | 0 | 0 | 0 | |
| The number of Forms W-2G | 0 | 0 | 0 | |
| Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners? | No | No | No | |
| The number of employees reported on Form W-3, Transmittal of Wage and Tax Statements, filed for the calendar year ending with or within the year covered by this return | 0 | 0 | 0 | |
| Did the organization file all required federal employment tax returns? | No | No | No | |
| Did the organization have unrelated business gross income of $1,000 or more during the year? | No | No | No | No |
| Has it filed a Form 990-T for this year? | No | No | No | |
| At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account, securities account, or other financial account)? | No | No | No | |
| Was the organization a party to a prohibited tax shelter transaction at any time during the tax year? | No | No | No | |
| Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction? | No | No | No | |
| Did the organization file Form 8886-T? | No | No | No | |
| Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit any contributions that were not tax deductible as charitable contributions? | No | No | No | |
| Did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible? | No | No | No | |
| Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor? | No | No | No | |
| Did the organization notify the donor of the value of the goods or services provided? | No | No | No | |
| Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282? | No | No | No | |
| Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract? | No | No | No | |
| Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract? | No | No | No | |
| If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required? | No | No | No | |
| If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C? | No | No | No | |
| Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year? | No | No | No | |
| Did the sponsoring organization make any taxable distributions under section 4966? | No | No | No | |
| Did the sponsoring organization make a distribution to a donor, donor advisor, or related person? | No | No | No | |
| Initiation fees and capital contributions | $0 | $0 | $0 | $0 |
| Gross receipts for public use of club facilities | $0 | $0 | $0 | $0 |
| Gross income from members or shareholders | $0 | $0 | $0 | $0 |
| Gross income from other sources | $0 | $0 | $0 | $0 |
| Is the organization filing Form 990 in lieu of Form 1041? | No | No | No | |
| The amount of tax-exempt interest received or accrued during the year | $0 | $0 | $0 | |
| Is the organization licensed to issue qualified health plans in more than one state? | No | No | No | |
| The amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans | $0 | $0 | $0 | |
| The amount of reserves on hand | $0 | $0 | $0 | |
| Did the organization receive any payments for indoor tanning services during the tax year? | No | No | No | |
| Has it filed a Form 720 to report these payments? | No | No | No | |
| Compensation of Officers, Directors, Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors | |||
| 2012 | 2013 | 2014 | |
|---|---|---|---|
| Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees | |||
| Total reportable compensation from the organization | $0 | $0 | $0 |
| Total reportable compensation from related organizations | $0 | $0 | $0 |
| Total estimated amount of other compensation from the organization and related organizations | $0 | $0 | $0 |
| Total number of individuals who received more than $100,000 of reportable compensation from the organization | 0 | 0 | 0 |
| Total number of independent contractors who received more than $100,000 of compensation from the organization | 0 | 0 | 0 |
| Statement of Revenue | ||||
| 2011 | 2012 | 2013 | 2014 | |
|---|---|---|---|---|
| Total revenue | $181,750 | $230,620 | $162,860 | $179,891 |
| Contributions, Gifts, Grants and Other Similar Amounts | $181,750 | $230,620 | $162,860 | $179,891 |
| Program Service Revenue | $0 | $0 | $0 | $0 |
| Other Revenue | ||||
| Investment income (including dividends, interest, and other similar amounts) | $0 | $0 | $0 | $0 |
| Income from investment of tax-exempt bond proceeds | $0 | $0 | $0 | $0 |
| Royalties | $0 | $0 | $0 | $0 |
| Net rental income | $0 | $0 | $0 | $0 |
| Net gain/loss from sales of assets other than inventory | $0 | $0 | $0 | $0 |
| Net income/loss from fundraising events | $0 | $0 | $0 | $0 |
| Net income/loss from gaming activities | $0 | $0 | $0 | $0 |
| Net income/loss from sales of inventory | $0 | $0 | $0 | $0 |
| Miscellaneous Revenue | $0 | $0 | $0 | $0 |
| Statement of Functional Expenses | ||||
| 2011 | 2012 | 2013 | 2014 | |
|---|---|---|---|---|
| Total functional expenses | $179,109 | $221,800 | $171,717 | $182,689 |
| Grants and other assistance to domestic organizations and domestic governments | $0 | $0 | $0 | |
| Grants and other assistance to domestic individuals | $0 | $0 | $0 | |
| Grants and other assistance to foreign organizations, foreign governments, and foreign individuals | $0 | $0 | $0 | |
| Benefits paid to or for members | $0 | $0 | $0 | |
| Compensation of current officers, directors, trustees, and key employees | $0 | $0 | $0 | $0 |
| Compensation not included above, to disqualified persons | $0 | $0 | $0 | |
| Other salaries and wages | $0 | $0 | $0 | $0 |
| Pension plan accruals and contributions | $0 | $0 | $0 | |
| Other employee benefits | $0 | $0 | $0 | |
| Payroll taxes | $0 | $0 | $0 | $0 |
| Fees for services (non-employees) | ||||
| Management | $0 | $0 | $0 | |
| Legal | $0 | $0 | $0 | |
| Accounting | $0 | $0 | $0 | |
| Lobbying | $0 | $0 | $0 | |
| Professional fundraising services | $0 | $0 | $0 | $0 |
| Investment management fees | $0 | $0 | $0 | |
| Other | $0 | $0 | $0 | |
| Advertising and promotion | $0 | $0 | $0 | |
| Office expenses | $0 | $0 | $0 | |
| Information technology | $0 | $0 | $0 | |
| Royalties | $0 | $0 | $0 | |
| Occupancy | $0 | $77,022 | $103,958 | |
| Travel | $0 | $0 | $0 | |
| Payments of travel or entertainment expenses for any federal, state, or local public officials | $0 | $0 | $0 | |
| Conferences, conventions, and meetings | $0 | $0 | $0 | |
| Interest | $0 | $0 | $0 | |
| Payments to affiliates | $0 | $0 | $0 | |
| Depreciation, depletion, and amortization | $0 | $0 | $0 | |
| Insurance | $0 | $0 | $0 | |
| Other expenses | $90,378 | $69,809 | $48,672 | |
| Other expenses | $83,162 | $24,886 | $30,059 | |
| Balance Sheet | ||||
| 2011 | 2012 | 2013 | 2014 | |
|---|---|---|---|---|
| Total assets | $12,203 | $21,024 | $12,167 | $9,369 |
| Cash - non-interest-bearing | $21,024 | $12,167 | $9,369 | |
| Savings and temporary cash investments | $0 | $0 | $0 | |
| Pledges and grants receivable, net | $0 | $0 | $0 | |
| Accounts receivable, net | $0 | $0 | $0 | |
| Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees | $0 | $0 | $0 | |
| Loans and other receivables from other disqualified persons, persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary organizations | $0 | $0 | $0 | |
| Notes and loans receivable, net | $0 | $0 | $0 | |
| Inventories for sale or use | $0 | $0 | $0 | |
| Prepaid expenses and deferred charges | $0 | $0 | $0 | |
| Land, buildings, and equipment: cost or other basis | $0 | $0 | $0 | |
| Investments - publicly traded securities | $0 | $0 | $0 | |
| Investments - other securities | $0 | $0 | $0 | |
| Investments - program-related | $0 | $0 | $0 | |
| Intangible assets | $0 | $0 | $0 | |
| Other assets | $0 | $0 | $0 | |
| Total liabilities | $0 | $0 | $0 | $0 |
| Total net assets or fund balances | $12,203 | $21,024 | $12,167 | $9,369 |
| Unrestricted net assets | $0 | $0 | $0 | |
| Temporarily restricted net assets | $0 | $0 | $0 | |
| Permanently restricted net assets | $0 | $0 | $0 | |
| Capital stock or trust principal, or current funds | $0 | $0 | $0 | |
| Paid-in or capital surplus, or land, building, or equipment fund | $0 | $0 | $0 | |
| Retained earnings, endowment, accumulated income, or other funds | $12,203 | $21,024 | $12,167 | $9,369 |
| Reason for Public Charity Status (for 2014) | |
| The organization is not a private foundation because it is: | Not provided |
| Number of organizations supported | 0 |
| Sum of amounts of support | $0 |
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| Other organizations in Georgia | |||||
| Id | Name | Address | State | Established | Total Income |
|---|---|---|---|---|---|
| 1 | Delta Kappa Gamma Society International, Ga State Organization | 326 S Oak St, Jackson, GA 30233-2347 | GA | 1965-06 | $168,377 |
| 2 | Delta Life Development Foundation, Jeanella F Pendleton | PO BOX 12346, Columbus, GA 31917-2346 | GA | 2006-05 | $107,263 |
| 3 | Delta Pilots Charitable Fund Inc | 100 Hartsfield Centre Parkway, Atlanta, GA 30354-1341 | GA | 2000-03 | $65,914 |
| 4 | Delta Pilots Mutual Aid Association, Weeber Chris Ttee | PO BOX 20883, Atlanta, GA 30320-0883 | GA | 2002-09 | $12,920,702 |
| 5 | Delta Sigma Phi Fraternity Inc, 027 Alpha Gamma Acb President | 165 4th St Nw, Atlanta, GA 30313-2505 | GA | 1969-02 | $161,635 |
| 6 | Delta Sigma Phi Fraternity Inc, Alpha Gamma Chapter | 165 4th St Nw, Atlanta, GA 30313-2505 | GA | 1961-11 | $188,884 |
| 7 | Delta Sigma Theta Sorority Inc, Macon Alumnae Chapter | PO BOX 5041, Macon, GA 31208-5041 | GA | 1952-07 | $0 |
| 8 | Delta Sigma Theta Sorority Inc, Theta Phi Chapter | Po Box 6485, Columbus, GA 31907 | GA | 1952-07 | $0 |
| 9 | Delta Tau Delta Fraternity | 1418 Knollwood Ter, Decatur, GA 30033 | GA | 1940-09 | $46,627 |
| 10 | Delta Tau Delta Fraternity -Epsilon Omega Chapter, Epsilon Omega Chapter | PO BOX 8097, Statesboro, GA 30460-0001 | GA | 1940-09 | $115,007 |
| 11 | Delta Tau Delta Fraternity, Beta Delta Chapter | 1084 Prince Ave, Athens, GA 30606-5813 | GA | 1940-09 | $179,891 |
| 12 | Delta Tau Delta Fraternity, Gamma Psi Chapter | 227 4th St Nw, Atlanta, GA 30313-2507 | GA | 1940-09 | $273,506 |
| 13 | Delta Tau Delta Fraternity, Iota Theta Chapter | 1000 Chastain Rd 0501, Kennesaw, GA 30144-5588 | GA | 1940-09 | $49,913 |
| 14 | Delta Tau Delta Fraternity, Zeta Beta Chapter | 601 Broad Street Po 1171, Lagrange, GA 30240 | GA | 1940-09 | $0 |
| 15 | Delta Theta House Corporation Of Kappa Alpha Order | PO BOX 1105, Statesboro, GA 30459-1105 | GA | 1997-11 | $44,342 |
| 16 | Delta Upsilon House Associatiion Of Kappa Kappa Gamma Fraternity Inc | 440 S Milledge Ave, Athens, GA 30605-1050 | GA | 1973-06 | $660,124 |
| 17 | Demolay Foundation Of Georgia Inc | 1690 Peachtree St, Atlanta, GA 30309 | GA | 1987-06 | $0 |
| 18 | Demorest Childrens Home Inc | PO BOX 1808, Demorest, GA 30535-1808 | GA | 2004-01 | $365,373 |
| 19 | Dennis L & Nancy S Johnson Family Foundation Inc | 5724 Kayron Dr, Sandy Spgs, GA 30328-5120 | GA | 2002-06 | $55,995 |
| 20 | Dept Of Georgia Ladies Auxiliary To The Vfw Of The United States | PO BOX 201, Hiawassee, GA 30546 | GA | 2009-05 | $36,853 |
| 20 biggest affiliated organizations | |||||
| Affiliation | Name | Address | State | Established | Total Income |
|---|---|---|---|---|---|
| Central | Delta Tau Delta Fraternity | 10000 Allisonville Rd, Fishers, IN 46038-2008 | IN | 1940-09 | $5,043,726 |
| Subordinate | Delta Tau Delta Fraternity, Gamma Iota Chapter | 2801 San Jacinto Blvd, Austin, TX 78705-3815 | TX | 1940-04 | $942,054 |
| Subordinate | Delta Tau Delta Fraternity, Beta Alpha Chapter | PO BOX 35, Bedford, IN 47421-0035 | IN | 1940-09 | $933,432 |
| Subordinate | Delta Tau Delta Fraternity, Beta Upsilon Chapter | 401 E Springfield Ave, Champaign, IL 61820-5406 | IL | 1979-03 | $740,382 |
| Subordinate | Delta Tau Delta Fraternity, Delta Alpha Chapter | 1105 Sovereign Row Ste C, Oklahoma City, OK 73108-1867 | OK | 1940-09 | $729,824 |
| Subordinate | Delta Tau Delta Fraternity, Gamma Kappa Chapter | PO BOX 7213, Columbia, MO 65205-7213 | MO | 1940-09 | $710,925 |
| Subordinate | Delta Tau Delta Fraternity, Beta Beta Chapter | 1 Taylor Pl, Greencastle, IN 46135-1772 | IN | 1967-06 | $667,466 |
| Subordinate | Delta Tau Delta Fraternity, Delta Eta Chapter | 2903 7th St, Tuscaloosa, AL 35401-1809 | AL | 1940-09 | $627,183 |
| Subordinate | Delta Tau Delta Fraternity, Delta Zeta Chapter | PO BOX 13117, Gainesville, FL 32604-1117 | FL | 1940-09 | $579,174 |
| Subordinate | Delta Tau Delta Fraternity, Epsilon Epsilon Chapter | 1605 E 1st St, Tucson, AZ 85719-4507 | AZ | 1967-06 | $554,016 |
| Subordinate | Delta Tau Delta Fraternity, Gamma Lambda Chapter | 400 Northwestern Ave, W Lafayette, IN 47906-2949 | IN | 1940-09 | $526,915 |
| Subordinate | Delta Tau Delta Fraternity, Beta Tau Chapter | 715 N 16th St, Lincoln, NE 68508-1286 | NE | 1940-09 | $512,750 |
| Subordinate | Delta Tau Delta Fraternity, Gamma Pi Chapter | 2121 Sunset Dr, Ames, IA 50014-7037 | IA | 1940-09 | $497,496 |
| Subordinate | Delta Tau Delta Fraternity, Tau Chapter | PO BOX 937, State College, PA 16804-0937 | PA | 1940-09 | $394,347 |
| Subordinate | Delta Tau Delta Fraternity, Delta Omicron Chapter | PO BOX 1262, Columbia, MO 65205-1262 | MO | 1940-09 | $388,862 |
| Subordinate | Delta Tau Delta Fraternity, Beta Psi Chapter | 603 Winabash Ave, Crawfordonville, IN 47933 | IN | 1946-09 | $360,677 |
| Subordinate | Delta Tau Delta Fraternity, Gamma Rho Chapter | 1886 University St, Eugene, OR 97403-1367 | OR | 1940-09 | $351,456 |
| Subordinate | Delta Tau Delta Fraternity | 5424 Elmo Weedon Road, College Station, TX 77840 | TX | 1940-09 | $344,247 |
| Subordinate | Delta Tau Delta Fraternity, Epsilon Gamma Chapter | PO BOX 87, Pullman, WA 99163-0087 | WA | 1967-06 | $342,445 |
| Subordinate | Delta Tau Delta Fraternity | 2359 Galway Road, Galway, NY 12074 | NY | 1967-06 | $329,080 |
| Number of affiliated organizations | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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