Phi Delta Theta Fraternity, Missouri Alpha Chapter in Columbia, Missouri (MO)

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Phi Delta Theta Fraternity, Missouri Alpha Chapter
Employer Identification Number (EIN)430456430
Name of OrganizationPhi Delta Theta Fraternity
Secondary NameMissouri Alpha Chapter
In Care of NameMarberry & Eaglecpas Pc 414 E
AddressLocal, Columbia, MO 65201
ActivitiesFraternity or sorority
SubsectionPleasure, Recreational, or Social Club
Ruling Date10/1940
DeductibilityContributions are not deductible
FoundationAll organizations except 501(c)(3)
OrganizationAssociation
Exempt Organization StatusUnconditional Exemption
Tax Period06/2014
Assets$100,000 to $499,999
Income$500,000 to $999,999
Filing Requirement990 (all other) or 990EZ return
Asset Amount$140,781
Amount of Income$500,096
Form 990 Revenue Amount$500,096


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Financial snapshot ($)

Assets at the end of 2014

Functional expenses for 2014

Checklist
201220132014
Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)?NoNoNo
Is the organization required to complete Schedule B, Schedule of Contributors?NoNoNo
Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office?NoNoNo
Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year?NoNoNo
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?NoNoNo
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?NoNoNo
Did the organization receive or hold a conservation easement, including easements to preserve open space, the environment, historic land areas, or historic structures?NoNoNo
Did the organization maintain collections of works of art, historical treasures, or other similar assets?NoNoNo
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?NoNoNo
Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi-endowments?NoNoNo
Did the organization report an amount for land, buildings, and equipment?NoNoNo
Did the organization report an amount for investments-other securities that is 5% or more of its total assets?NoNoNo
Did the organization report an amount for investments-program related that is 5% or more of its total assets?NoNoNo
Did the organization report an amount for other assets that is 5% or more of its total assets?NoNoNo
Did the organization report an amount for other liabilities?NoYesYes
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)?NoNoNo
Did the organization obtain separate, independent audited financial statements for the tax year?NoNoNo
Was the organization included in consolidated, independent audited financial statements for the tax year?NoNoNo
Is the organization a school described in section 170(b)(1)(A)(ii)?NoNoNo
Did the organization maintain an office, employees, or agents outside of the United States?NoNoNo
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?NoNoNo
Did the organization report more than $5,000 of grants or other assistance to or for any foreign organization?NoNoNo
Did the organization report more than $5,000 of aggregate grants or other assistance to or for foreign individuals?NoNoNo
Did the organization report a total of more than $15,000 of expenses for professional fundraising services?NoNoYes
Did the organization report more than $15,000 total of fundraising event gross income and contributions?NoNoNo
Did the organization report more than $15,000 of gross income from gaming activities?NoNoNo
Did the organization operate one or more hospital facilities?NoNoNo
Did the organization attach a copy of its audited financial statements?NoNoNo
Did the organization report more than $5,000 of grants or other assistance to any domestic organization or domestic government?NoNoNo
Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals?NoNoNo
Did the organization answer 'Yes' about compensation of the organization's current and former officers, directors, trustees, key employees, and highest compensated employees?NoNoNo
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?NoNoNo
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?NoNoNo
Did the organization maintain an escrow account other than a refunding escrow at any time during the year to defease any tax-exempt bonds?NoNoNo
Did the organization act as an 'on behalf of' issuer for bonds outstanding at any time during the year?NoNoNo
Did the organization engage in an excess benefit transaction with a disqualified person during the year?NoNoNo
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?NoNoNo
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?NoNoNo
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?NoNoNo
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?NoNoNo
A family member of a current or former officer, director, trustee, or key employee?NoNoNo
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?NoNoNo
Did the organization receive more than $25,000 in non-cash contributions?NoNoNo
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions?NoNoNo
Did the organization liquidate, terminate, or dissolve and cease operations?NoNoNo
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets?NoNoNo
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3?NoNoNo
Was the organization related to any tax-exempt or taxable entity?NoNoNo
Did the organization have a controlled entity within the meaning of section 512(b)(13)?NoNoNo
Did the organization make any transfers to an exempt non-charitable related organization?NoNoNo
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?NoNoNo
Statements Regarding Other IRS Filings and Tax Compliance
2011201220132014
The number reported in Box 3 of Form 1096144
The number of Forms W-2G000
Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners?YesYesYes
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 return212
Did the organization file all required federal employment tax returns?NoYesYes
Did the organization have unrelated business gross income of $1,000 or more during the year?NoNoNoNo
Has it filed a Form 990-T for this year?NoNoNo
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)?NoNoNo
Was the organization a party to a prohibited tax shelter transaction at any time during the tax year?NoNoNo
Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?NoNoNo
Did the organization file Form 8886-T?NoNoNo
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?NoNoNo
Did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible?NoNoNo
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?NoNoNo
Did the organization notify the donor of the value of the goods or services provided?NoNoNo
Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282?NoNoNo
Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?NoNoNo
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract?NoNoNo
If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required?NoNoNo
If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C?NoNoNo
Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year?NoNoNo
Did the sponsoring organization make any taxable distributions under section 4966?NoNoNo
Did the sponsoring organization make a distribution to a donor, donor advisor, or related person?NoNoNo
Initiation fees and capital contributions$27,570$45,860$35,750$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?NoNoNo
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?NoNoNo
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?NoNoNo
Has it filed a Form 720 to report these payments?NoNoNo
Compensation of Officers, Directors, Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors
201220132014
Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
Total reportable compensation from the organization$3,900$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 organization000
Total number of independent contractors who received more than $100,000 of compensation from the organization110
Statement of Revenue
2011201220132014
Total revenue$495,866$500,375$481,238$500,096
Contributions, Gifts, Grants and Other Similar Amounts$0$0$25,000$0
Program Service Revenue$495,783$500,342$456,237$500,096
0$453,371$419,477$495,275
0$45,860$35,750$4,581
0$1,111$714$240
All other program service revenue$0$0$0
Other Revenue
Investment income (including dividends, interest, and other similar amounts)$83$33$1$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
2011201220132014
Total functional expenses$474,141$557,754$507,496$451,500
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$7,550$0$0
Compensation of current officers, directors, trustees, and key employees$0$3,900$0$0
Compensation not included above, to disqualified persons$0$0$0
Other salaries and wages$0$0$22,777$24,916
Pension plan accruals and contributions$0$0$0
Other employee benefits$7,303$1,330$550
Payroll taxes$0$2,416$2,123$3,402
Fees for services (non-employees)
Management$19,308$0$0
Legal$0$0$4,258
Accounting$9,600$9,975$11,000
Lobbying$0$0$0
Professional fundraising services$0$0$0$46,970
Investment management fees$0$0$0
Other$0$0$0
Advertising and promotion$0$0$0
Office expenses$787$3,117$595
Information technology$2,477$6,650$5,508
Royalties$0$0$0
Occupancy$266,873$250,640$183,125
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$1,050$2,823$2,024
Interest$0$0$0
Payments to affiliates$0$0$0
Depreciation, depletion, and amortization$0$0$0
Insurance$8,118$5,746$7,930
Other expenses$143,591$135,072$115,006
Other expenses$30,343$35,941$33,201
Other expenses$16,888$21,620$8,102
Other expenses$15,872$9,682$4,913
Balance Sheet
2011201220132014
Total assets$151,078$94,630$91,825$140,781
Cash - non-interest-bearing$8,471$12,553$83,543
Savings and temporary cash investments$45,848$25,000$17,315
Pledges and grants receivable, net$0$0$0
Accounts receivable, net$32,446$44,272$39,923
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$7,865$10,000$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$123,350$4,910$28,214$28,574
Accounts payable and accrued expenses$4,910$2,114$1,636
Grants payable$0$0$0
Deferred revenue$0$0$0
Tax-exempt bond liabilities$0$0$0$0
Escrow or custodial account liability$0$0$0
Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified persons$0$0$0
Secured mortgages and notes payable to unrelated third parties$0$0$0$0
Unsecured notes and loans payable to unrelated third parties$0$0$0$0
Other liabilities (including federal income tax, payables to related third parties, and other liabilities)$0$26,100$26,938
Total net assets or fund balances$27,728$89,720$63,611$112,207
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$27,728$89,720$63,611$112,207
Reason for Public Charity Status (for 2014)
The organization is not a private foundation because it is:Not provided
Number of organizations supported0
Sum of amounts of support$0
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20 biggest affiliated organizations
AffiliationNameAddressStateEstablishedTotal Income
CentralPhi Delta Theta Fraternity, Phi Delta Theta Indiana Lambda3600 University Blvd, Evansville, IN 47712IN1937-03$7,618,880
SubordinatePhi Delta Theta Fraternity, Kansas Gamma ChapterPO BOX 982, Manhattan, KS 66505-0982KS1940-10$321,696
SubordinatePhi Delta Theta Fraternity, Texas Gamma Chapter1010 East Tc Jester, Houston, TX 77008-6311TX1940-10$239,594
SubordinatePhi Delta Theta Fraternity1423 North Atherton Street, State College, PA 16803PA1940-10$101,979
SubordinatePhi Delta Theta Fraternity, Alabama AlphaPO BOX 1880, Tuscaloosa, AL 35403-1880AL1940-10$1,273,135
SubordinatePhi Delta Theta Fraternity, Mississippi Alpha ChapterPO BOX 8167, University, MS 38677-8167MS1940-10$946,963
SubordinatePhi Delta Theta Fraternity, Indiana Gamma Chapter5875 Castle Crk Pkwy N Dr471, Indianapolis, IN 46250-4330IN1940-10$713,945
SubordinatePhi Delta Theta Fraternity, Kansas Alpha Chapter1621 Edgehill Rd, Lawrence, KS 66044-4193KS1940-10$707,869
SubordinatePhi Delta Theta Fraternity, North Carolina Beta Chapter210 N Columbia St, Chapel Hill, NC 27514-3501NC1953-01$679,174
SubordinatePhi Delta Theta Fraternity, Florida Alpha Chapter121 Sw 13th St, Gainesville, FL 32601-6107FL1973-03$584,908
SubordinatePhi Delta Theta Fraternity, Indiana Zeta Chapter446 Anderson St, Greencastle, IN 46135-1727IN1936-04$534,075
SubordinatePhi Delta Theta Fraternity, Ohio Alpha Chapter102 Tallawanda St, Oxford, OH 45056-1411OH1940-10$527,971
SubordinatePhi Delta Theta Fraternity, Missouri Alpha ChapterLocal, Columbia, MO 65201MO1940-10$500,096
SubordinatePhi Delta Theta Fraternity, Mississippi Beta ChapterPO BOX 5382, Ms State Univ, MS 39762-5382MS1937-03$447,997
SubordinatePhi Delta Theta FraternityPo Box 407 East Main Street, Blacksburg, VA 24060VA1967-04$394,916
SubordinatePhi Delta Theta Fraternity, Indiana Theta ChapterPO BOX 2385, W Lafayette, IN 47996-2385IN1967-04$391,706
SubordinatePhi Delta Theta Fraternity, New York Alpha Chapter410 E U, Ithaca, NY 14850NY1940-10$391,022
SubordinatePhi Delta Theta Fraternity159 Iowa Memorial Union, Iowa City, IA 52242-1317IA1937-03$386,687
SubordinatePhi Delta Theta Fraternity, Ohio Zeta Chapter1942 Luka Ave, Columbus, OH 43201OH1972-04$381,082
SubordinatePhi Delta Theta Fraternity, Indiana Beta Chapter114 W College St, Crawfordsvlle, IN 47933-2810IN1924-02$354,039
Number of affiliated organizations
Alabama4
Arkansas1
Arizona3
California11
Colorado1
Connecticut2
District of Columbia1
Florida9
Georgia2
Iowa4
Idaho1
Illinois5
Indiana10
Kansas7
Kentucky5
Louisiana1
Massachusetts2
Maryland4
Michigan2
Minnesota2
Missouri9
Mississippi2
North Carolina2
North Dakota1
Nebraska3
New Hampshire1
New Jersey2
New Mexico2
Nevada2
New York7
Ohio10
Oklahoma2
Oregon3
Pennsylvania12
South Carolina1
South Dakota1
Tennessee6
Texas13
Utah1
Virginia5
Washington6
Wisconsin4
Wyoming1
Total173

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