Delta Sigma Phi Fraternity Inc, Delta Sigma Phi Gamma Chi Chapter Drexel University Delta Sigma Phi Alumni Control Bd in Swarthmore, Pennsylvania (PA)

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Delta Sigma Phi Fraternity Inc, Delta Sigma Phi Gamma Chi Chapter Drexel University Delta Sigma Phi Alumni Control Bd
Employer Identification Number (EIN)231581725
Name of OrganizationDelta Sigma Phi Fraternity Inc
Secondary NameDelta Sigma Phi Gamma Chi Chapter Drexel University Delta Sigma Phi Alumni Control Bd
In Care of NameKenneth Southwick
Address1138 Villanova Avenue, Swarthmore, PA 19081
Websitehttp://gammachionline.com
ActivitiesFraternity or sorority, Other school related activities, Other social activities
SubsectionPleasure, Recreational, or Social Club
Ruling Date02/1969
DeductibilityContributions are not deductible
FoundationAll organizations except 501(c)(3)
OrganizationAssociation
Exempt Organization StatusUnconditional Exemption
Tax Period2012
Assets$25,000 to $99,999
Income$100,000 to $499,999
Filing Requirement990 (all other) or 990EZ return
Asset Amount$32,887
Amount of Income$101,060
Form 990 Revenue Amount$101,060
National Taxonomy of Exempt Entities (NTEE)Educational Institutions and Related Activities: Student Sororities, Fraternities


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Amount of income in 2012: $101,060
Delta Sigma Phi Fraternity Inc, Delta Sigma Phi Gamma Chi Chapter Drexel University Delta Sigma Phi Alumni Control Bd: 

 $101,060
Other organizations performing similar types of work: 

 $292,405

Assets in 2012: $32,887
Delta Sigma Phi Fraternity Inc, Delta Sigma Phi Gamma Chi Chapter Drexel University Delta Sigma Phi Alumni Control Bd: 

 $32,887
Other organizations performing similar types of work: 

 $864,497

Expenses in 2013: $96,053
Delta Sigma Phi Fraternity Inc, Delta Sigma Phi Gamma Chi Chapter Drexel University Delta Sigma Phi Alumni Control Bd: 

 $96,053
Other organizations performing similar types of work: 

 $226,767

Income to expenses ratio in 2013: 1.1
This organization: 

 1.1
Other organizations performing similar types of work: 

 1.3

Grants share in income in 2013: 0.0%
This organization: 

 0.0%
Other organizations performing similar types of work: 

 2.2%

Financial snapshot ($)

Revenue for 2013

Revenue, Expenses, and Changes in Net Assets or Fund Balances
2013
Total revenue$101,060
Contributions, gifts, grants, and similar amounts received$20
Program service revenue including government fees and contracts$0
Membership dues and assessments$75,102
Investment income$375
Gain/Loss from sale of assets other than inventory$0
Net income/loss from gaming and fundraising events$2,880
Gross income from gaming$0
Gross income from fundraising events$2,880
Less: direct expenses from gaming and fundraising events$0
Gross profit/loss from sales of inventory$0
Other revenue$22,683
Total expenses$96,053
Total net assets$32,887
Excess/Deficit for the year$5,007
Net assets or fund balances at beginning of year$27,880
Other changes in net assets or fund balances$0
Net assets or fund balances at end of year$32,887
Balance Sheets
2013
Total assets$32,887
Total liabilities$0
Net assets or fund balances$32,887
Other Information
2013
Did the organization engage in any significant activity not previously reported to the IRS?No
Were any significant changes made to the organizing or governing documents?No
Did the organization have unrelated business gross income of $1,000 or more during the year from business activitiesYes
Has the organization filed a Form 990-T for the year?Yes
Did the organization undergo a liquidation, dissolution, termination, or significant disposition of net assets during the year?No
Amount of political expenditures, direct or indirect$0
Did the organization file Form 1120-POL for this year?No
Did the organization borrow from, or make any loans to, any officer, director, trustee, or key employee or were any such loans made in a prior year and still outstanding at the end of the tax year covered by this return?No
Total amount involved$0
Initiation fees and capital contributions$800
Gross receipts for public use of club facilities$0
Did the organization engage in any section 4958 excess benefit transaction during the year, or did it engage in an excess benefit transaction in a prior year that has not been reported on any of its prior Forms 990 or 990-EZ?No
At any time during the tax year, was the organization a party to a prohibited tax shelter transaction?No
Reason for Public Charity Status (for 2013)
The organization is not a private foundation because it is:Not provided
Number of organizations supported0
Sum of amounts of support$0
Revenue, Expenses, and Changes in Net Assets or Fund Balances
2002
Total revenue$26,452
Contributions, gifts, grants, and similar amounts received$0
Contributions to donor advised funds
Direct public support$0
Indirect public support$0
Government contributions (grants)$0
Program service revenue including government fees and contracts$0
Membership dues and assessments$10,817
Interest on savings and temporary cash investments$936
Dividends and interest from securities$0
Net rental income or (loss)$14,699
Gross rents$45,901
Less: rental expenses$31,202
Other investment income$0
Gain or (loss) from sales of assets other than inventory$0
Gross amount from sales of assets other than inventory$0
Less: cost or other basis and sales expenses$0
Net income or (loss) from special events and activities$0
Gross revenue$16,323
Less: direct expenses other than fundraising expenses$16,323
Gross profit or (loss) from sales of inventory$0
Gross sales of inventory, less returns and allowances$0
Less: cost of goods sold$0
Other revenue$0
Total expenses$10,817
Program services$0
Management and general$0
Fundraising$0
Payments to affiliates$10,817
Net assets or fund balances at end of year$132,730
Excess or (deficit) for the year$15,635
Net assets or fund balances at beginning of year$117,095
Other changes in net assets or fund balances$0
Statement of Functional Expenses (for 2002)
TotalProgram servicesManagement and generalFundraising
Total functional expenses$0$0$0$0
Grants paid from donor advised funds
Other grants and allocations$0
Specific assistance to individuals$0
Benefits paid to or for members$0
Compensation of current officers, directors, key employees, etc.$0$0$0$0
Compensation of former officers, directors, key employees, etc.
Compensation and other distributions, not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)
Salaries and wages of employees not included above$0$0$0$0
Pension plan contributions not included above$0$0$0$0
Employee benefits not included above$0$0$0$0
Payroll taxes$0$0$0$0
Professional fundraising fees$0$0$0$0
Accounting fees$0$0$0$0
Legal fees$0$0$0$0
Supplies$0$0$0$0
Telephone$0$0$0$0
Postage and shipping$0$0$0$0
Occupancy$0$0$0$0
Equipment rental and maintenance$0$0$0$0
Printing and publications$0$0$0$0
Travel$0$0$0$0
Conferences, conventions, and meetings$0$0$0$0
Interest$0$0$0$0
Depreciation, depletion, etc.$0$0$0$0
Other expenses not covered above$0$0$0$0
Balance Sheets
2002
Total assets$132,730
Cash - non-interest-bearing$11,110
Savings and temporary cash investments$92,879
Accounts receivable less allowance for doubtful accounts$0
Pledges receivable less allowance for doubtful accounts$0
Grants receivable$0
Receivables from current and former officers, directors, trustees, and key employees$0
Receivables from other disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)
Other notes and loans receivable less allowance for doubtful accounts$837
Inventories for sale or use$0
Prepaid expenses and deferred charges$0
Investments - publicly-traded securities
Investments - other securities$0
Investments - land, buildings, and equipment less accumulated depreciation$0
Investments - other$0
Land, buildings, and equipment less accumulated depreciation$27,904
Other assets, including program-related investments$0
Total liabilities$0
Accounts payable and accrued expenses$0
Grants payable$0
Deferred revenue$0
Loans from officers, directors, trustees, and key employees$0
Tax-exempt bond liabilities$0
Mortgages and other notes payable$0
Other liabilities$0
Total liabilities and net assets/fund balances$132,730
Total net assets or fund balances$132,730
Reconciliation of Revenue per Audited Financial Statements With Revenue per Return
2002
Total revenue$0
Total revenue, gains, and other support per audited financial statements$0
Other expenses$0
Net unrealized gains on investments$0
Donated services and use of facilities$0
Recoveries of prior year grants$0
Other$0
Other revenue$0
Investment expenses$0
Other$0
Reconciliation of Expenses per Audited Financial Statements With Expenses per Return
2002
Total expenses$0
Total expenses and losses per audited financial statements$0
Other revenue$0
Donated services and use of facilities$0
Prior year adjustments$0
Losses$0
Other$0
Other expenses$0
Investment expenses$0
Other$0
Current Officers, Directors, Trustees, and Key Employees
Total number of officers, directors, and trustees permitted to vote on organization business at board meetings0
Are any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, related to each other through family or business relationships?
Do any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, receive compensation from any other organizations, whether tax exempt or taxable, that are related to the organization?
Does the organization have a written conflict of interest policy?
Other Information
Did the organization have unrelated business gross income of $1,000 or more during the year covered by this return, and has it filed a tax return on Form 990-T for this year?No
Was there a liquidation, dissolution, termination, or substantial contraction during the year?No
Is the organization related (other than by association with a statewide or nationwide organization) through common membership, governing bodies, trustees, officers, etc., to any other exempt or nonexempt organization?Yes
Direct and indirect political expenditures$0
Did the organization file Form 1120-POL for this year?No
Were substantially all dues nondeductible by members?
Did the organization make only in-house lobbying expenditures of $2,000 or less?
Dues, assessments, and similar amounts from members$0
Section 162(e) lobbying and political expenditures$0
Aggregate nondeductible amount of section 6033(e)(1)(A) dues notices$0
Taxable amount of lobbying and political expenditures$0
Does the organization elect to pay the section 6033(e) tax on the amount above?
If section 6033(e)(1)(A) dues notices were sent, does the organization agree to add the amount above to its reasonable estimate of dues allocable to nondeductible lobbying and political expenditures for the following tax year?
Initiation fees and capital contributions$0
Gross receipts for public use of club facilities$0
At any time during the year, did the organization, directly or indirectly, own a controlled entity within the meaning of section 512(b)(13)?
Amount of tax imposed on the organization during the year under: section 4911$0
Amount of tax imposed on the organization during the year under: section 4912$0
Amount of tax imposed on the organization during the year under: section 4955$0
Did the organization engage in any section 4958 excess benefit transaction during the year or did it become aware of an excess benefit transaction from a prior year?
Amount of tax imposed on the organization managers or disqualified persons during the year under sections 4912, 4955, and 4958$0
Amount of tax above, reimbursed by the organization$0
At any time during the tax year, was the organization a party to a prohibited tax shelter transaction?
Did the organization acquire a direct or indirect interest in any applicable insurance contract?
Did the supporting organization, or a fund maintained by a sponsoring organization, have excess business holdings at any time during the year?
Number of employees employed in the pay period that includes March 12, 20060
Analysis of Income-Producing Activities (for 2002)
Unrelated business incomeExcluded by section 512, 513, or 514Related or exempt function income
Business codeAmountExclusion codeAmount
Total$0$0$0
Program service revenue
Program service revenue 1000000$000$0$0
Program service revenue 2000000$000$0$0
Program service revenue 3000000$000$0$0
Program service revenue 4000000$000$0$0
Program service revenue 5000000$000$0$0
Medicare/Medicaid payments000000$000$0$0
Fees and contracts from government agencies000000$000$0$0
Membership dues and assessments000000$000$0$0
Interest on savings and temporary cash investments000000$000$0$0
Dividends and interest from securities000000$000$0$0
Net rental income or (loss) from real estate
debt-financed property000000$000$0$0
not debt-financed property000000$000$0$0
Net rental income or (loss) from personal property000000$000$0$0
Other investment income000000$000$0$0
Gain or (loss) from sales of assets other than inventory000000$000$0$0
Net income or (loss) from special events000000$000$0$0
Gross profit or (loss) from sales of inventory000000$000$0$0
Other revenue000000$000$0$0
Information Regarding Taxable Subsidiaries and Disregarded Entities (for 2002)
EIN of corporation, partnership, or disregarded entityPercentage of ownership interestTotal incomeEnd-of-year assets
0%$0$0
0%$0$0
0%$0$0
0%$0$0
Compensation of the Five Highest Paid Employees Other Than Officers, Directors, and Trustees (for 2002)
CompensationContributions to employee benefit plans & deferred compensationExpense account and other allowances
$0$0$0
$0$0$0
$0$0$0
$0$0$0
$0$0$0
Total number of other employees paid over $50,0000
Statements About Activities (for 2002)
Expenses paid or incurred in connection with the lobbying activities$0
Did the organization receive or hold an easement for conservation purposes, including easements to preserve open space, the environment, historic land areas or historic structures?
Did the organization provide credit counseling, debt management, credit repair, or debt negotiation services?
Did the organization maintain any donor advised funds?
Did the organization make any taxable distributions under section 4966?
Did the organization make a distribution to a donor, donor advisor, or related person?
The total number of donor advised funds owned at the end of the tax year
The aggregate value of assets held in all donor advised funds owned at the end of the tax year
The total number of separate funds or accounts owned at the end of the tax year (excluding donor advised funds included above) where donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts
The aggregate value of assets held in all funds or accounts included above at the end of the tax year
Reason for Non-Private Foundation Status
The organization is not a private foundation because it is
Support Schedule
2001
Total$0
Gifts, grants, and contributions received$0
Membership fees received$0
Gross receipts from admissions, merchandise sold or services performed, or furnishing of facilities in any activity that is related to the organization's charitable, etc., purpose$0
Gross income from interest, dividends, amounts received from payments on securities loans (section 512(a)(5)), rents, royalties, and unrelated business taxable income (less section 511 taxes) from businesses acquired by the organization after June 30, 1975$0
Net income from unrelated business activities not included above$0
Tax revenues levied for the organization's benefit and either paid to it or expended on its behalf$0
The value of services or facilities furnished to the organization by a governmental unit without charge. Do not include the value of services or facilities generally furnished to the public without charge$0
Other income$0
Lobbying Expenditures by Electing Public Charities (for 2002)
Total exempt purpose expenditures$0
Total lobbying expenditures$0
Total lobbying expenditures to influence public opinion (grassroots lobbying)$0
Total lobbying expenditures to influence a legislative body (direct lobbying)$0
Other exempt purpose expenditures$0
Lobbying nontaxable amount$0
Grassroots nontaxable amount$0
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Organizations performing similar types of work
IdNameAddressStateEstablishedTotal Income
1Delta Phi Epsilon Sorority Inc251 S Camac St, Philadelphia, PA 19107-5609PA1964-05$1,831,828
2Acacia Fraternity Incorporated, Penn State ChapterPO BOX 937, State College, PA 16804-0937PA$571,105
3Zeta Beta Tau Fraternity, Alpha Mu Chapter4626 21st Ave Ne, Seattle, WA 98105-3327WA1940-10$297,255
4Sigma Phi Epsilon Fraternity Inc, Pa KappaPa Kappa Bucknell Univ Box C-3970, Lewisburg, PA 17837PA1941-01$279,644
5Triangle Fraternity National Council, Penn State Chapter226 E Beaver Ave, State College, PA 16801-4901PA1966-11$159,031
6Phi Delta Theta Fraternity1423 North Atherton Street, State College, PA 16803PA1940-10$101,979
7Delta Sigma Phi Fraternity Inc, Delta Sigma Phi Gamma Chi Chapter Drexel University Delta Sigma Phi Alumni Control Bd1138 Villanova Avenue, Swarthmore, PA 19081PA1969-02$101,060
8Honor Society Of Phi Kappa Phi219 Chambers Hall 150 Finoli Drive, Greensburg, PA 15601PA1999-01$0
9Honor Society Of Phi Kappa Phi450 Schoolhouse Road, Johnstown, PA 15904PA1999-01$0
10Honor Society Of Phi Kappa Phi407 Academic Actitivites Bldg, University Park, PA 16802PA1999-01$0
11Honor Society Of Phi Kappa Phi1871 Old Main Drive, Shippensburg, PA 17257PA1999-01$0
12Honor Society Of Phi Kappa PhiPsych Department Millersville Univ, Millersville, PA 17551PA1999-01$0
13Honor Society Of Phi Kappa PhiKutztown University Po Box 730, Kutztown, PA 19530PA1999-01$0
14Honor Society Of Phi Kappa Phi840 Wood Street, Clarion, PA 16214PA1999-01$0
15Honor Society Of Phi Kappa Phi227 Zink Hall, Indiana, PA 15705PA1999-01$0
16Honor Society Of Phi Kappa PhiArcadia University 450 S Easton Rd, Glenside, PA 19038PA1999-01$0
17Honor Society Of Phi Kappa Phi700 College Place, Williamsport, PA 17701PA1999-01$0
18Honor Society Of Phi Kappa Phi800 E Lancaster Avenue, Villanova, PA 19085PA1999-01$0
19Honor Society Of Phi Kappa Phi, Lock Haven Univ Chapter 179401 N Fairview Street Lhu, Lock Haven, PA 17745PA1999-01$0
20House Association Of Gamma Chapter Of Beta Theta Pi Inc335 N Main St, Washington, PA 15301-4300PA2004-03$0
Number of organizations performing similar types of work
Alaska1
Alabama10
Arkansas2
Arizona4
California18
Colorado6
Connecticut2
District of Columbia2
Florida11
Georgia20
Hawaii1
Iowa5
Idaho1
Illinois23
Indiana35
Kansas14
Kentucky7
Louisiana16
Massachusetts8
Maryland9
Maine3
Michigan11
Minnesota2
Missouri16
Mississippi2
Montana3
North Carolina11
North Dakota1
Nebraska4
New Hampshire1
New Jersey3
New Mexico2
Nevada2
New York15
Ohio14
Oklahoma4
Oregon5
Pennsylvania21
Rhode Island2
South Carolina3
South Dakota2
Tennessee13
Texas18
Utah1
Virginia6
Washington11
Wisconsin5
West Virginia1
Wyoming2
International1
Total380
20 biggest affiliated organizations
AffiliationNameAddressStateEstablishedTotal Income
SubordinateDelta Sigma Phi Fraternity Inc, Delta Sigma Phi Gamma Chi Chapter Drexel University Delta Sigma Phi Alumni Control Bd1138 Villanova Avenue, Swarthmore, PA 19081PA1969-02$101,060
CentralDelta Sigma Phi Fraternity Inc National Headquarters1331 N Delaware St, Indianapolis, IN 46202-2414IN1942-12$3,078,807
SubordinateDelta Sigma Phi Fraternity Inc, 100 Delta Delta Acb PresidentPO BOX 1497, Lafayette, IN 47902-1497IN1969-02$510,411
SubordinateDelta Sigma Phi-Epsilon Alumni Corp, Epsilon AcbPO BOX 1055, State College, PA 16804-1055PA1969-02$462,963
SubordinateDelta Sigma Phi Fraternity Inc, Delta Epsilon Acb215 W 8th St, Rolla, MO 65401-3161MO1969-02$373,094
SubordinateDelta Sigma Phi Fraternity Inc1100 Fremont St, Manhattan, KS 66502-5426KS1957-04$359,878
SubordinateDelta Sigma Phi Fraternity Inc, Alpha Upsilon Chapter1100 Fremont St, Manhattan, KS 66502-5426KS1957-04$356,522
SubordinateDelta Sigma Phi Fraternity Inc, Alpha Pi Chapter1218 E Grand River Ave, East Lansing, MI 48823-4915MI1942-12$355,885
SubordinateDelta Sigma Phi Fraternity Inc, Gamma Delta Chapter635 Ne Oak St, Pullman, WA 99163-4192WA1969-02$300,977
SubordinateDelta Sigma Phi Fraternity Inc, 025 Alpha Alpha Acb President401 E Springfield Ave, Champaign, IL 61820-5406IL1969-02$285,649
SubordinateDelta Sigma Phi Fraternity Inc, Theta Rho Acb1255 Nw 9th Ave Apt 617, Portland, OR 97209-2895OR1969-02$251,655
SubordinateDelta Sigma Phi Fraternity Inc, Theta Chi Acb2255 Stephen Long Drive Se, Atlanta, GA 30305GA1969-02$250,538
SubordinateDelta Sigma Phi Fraternity Inc, Alpha Tau Chapter1925 Oxford Rd, Grosse Pointe, MI 48236-1847MI1967-07$242,080
SubordinateDelta Sigma Phi Fraternity Inc, Delta Delta ChapterPO BOX 87, Lafayette, IN 47902-0087IN1958-01$215,927
SubordinateDelta Sigma Phi Fraternity Inc, Alpha Eta Chapter - Delta Sigma PhiPO BOX 31, Ada, OH 45810-0031OH1957-04$212,797
SubordinateDelta Sigma Phi Fraternity Inc, Beta Psi Chapter510 E University Dr Ste 3519 Pve, Temep, AZ 85281-5288AZ1942-12$196,019
SubordinateDelta Sigma Phi Fraternity Inc, Gamma Sigma Chapter100 Parkway Cir, Davis, CA 95616-5134CA1969-02$195,000
SubordinateDelta Sigma Phi Fraternity Inc, Gamma Iota Chapter503 University Ave, Moscow, ID 83843-4109ID1969-02$191,222
SubordinateDelta Sigma Phi Fraternity Inc, Delta Sigma Phi-Epsilon Omega710 S Fell Ave, Normal, IL 61761-3631IL1969-02$189,807
SubordinateDelta Sigma Phi Fraternity Inc, Alpha Gamma Chapter165 4th St Nw, Atlanta, GA 30313-2505GA1961-11$188,884
Number of affiliated organizations
Alabama7
Arizona5
California23
Colorado1
Connecticut1
District of Columbia2
Delaware1
Florida3
Georgia9
Iowa2
Idaho4
Illinois16
Indiana11
Kansas3
Kentucky4
Louisiana1
Maryland5
Michigan17
Minnesota2
Missouri7
North Carolina15
Nebraska1
New Jersey3
New Mexico2
Nevada1
New York7
Ohio11
Oklahoma1
Oregon3
Pennsylvania16
Rhode Island1
South Carolina1
South Dakota2
Texas8
Utah3
Virginia6
Washington6
Wisconsin10
Total221

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