2023-11-13T07:42:11-08:00 2022-12-31 990 2022-01-01 346539803 Phi Delta Theta Foundation PHID 5135236345 2 South Campus Avenue Oxford OH 45056 Sean S Wagner President 2023-11-13 Sean S Wagner 999009999 true 2 AAL1 IAL1 FAL1 2022 2023-04-26 12:10:37Z Sean S Wagner 2 South Campus Avenue Oxford OH 45056 9704048 false X www.phideltatheta.org X 1958 OH To strengthen men for life by building on the tradition of our core values: Friendship, Sound Learning, and Rectitude. 15 15 12 110 0 3732954 2790086 0 913398 397403 184987 211424 4831339 3398913 1157192 1497168 0 844617 940605 104202 84289 338478 501255 745317 2607266 3267379 2224073 131534 39955120 32768680 284273 192764 39670847 32575916 To strengthen men for life by building on the tradition of our core values: Friendship, Sound Learning, and Rectitude. false false 850712 494522 Provide educational grants for programs supporting leadership development, alcohol abuse education, management and other skill improvement. These programs impact more than 12,000 college students per year. 609110 609110 Provide scholarships and fellowships to over 300 individuals to recognize outstanding scholarship, leadership, and community involvement. 393536 393536 Other program expenses used to provide programming, education, and support for students to enhance their individual intellectual, character, and leadership skills. This includes educational area housing grants to chapter housing corporations. 1853358 true true false false false false false false false true true false false false true true true false false false true true false true false false false true true true false false false false false false false false false false false false false true false true false true 15 0 true 12 true false false false false false false false 0 false false false false false false false X 15 15 false false false false false false false true true false false true true true true true true true false false AK AL AR CA CO CT DC FL GA HI IL KS KY MA MD ME MI MN MO MS NC ND NH NJ NM NV NY OH OK OR PA RI SC TN UT VA WA WI WV X Thomas A Shumate 5135236345 2 South Campus Avenue Oxford OH 45056 X Sean S Wagner President 12.00 28.00 X 0 191250 26374 Stephen Bloomer Sr. VP of Advancement 40.00 0.00 191227 0 22070 Jay V Ihlenfeld Trustee 1.00 0.00 X X 0 0 0 Brian D Dunn Trustee 1.00 0.00 X 0 0 0 Thomas Harper III Trustee 1.00 0.00 X 0 0 0 Frederick B Schultz Trustee 1.00 0.00 X 0 0 0 Bradley R Shafer Trustee 1.00 0.00 X 0 0 0 Mark L Bye Chairman 1.00 0.00 X X 0 0 0 Michael S Hyatt Trustee 1.00 0.00 X 0 0 0 Joseph W Royce Trustee 1.00 0.00 X 0 0 0 Robert Bowen Trustee 1.00 0.00 X 0 0 0 Howard Gellis Treasurer 1.00 0.00 X X 0 0 0 Albert R Miller Trustee 1.00 0.00 X 0 0 0 Morris D Stephens II Trustee 1.00 0.00 X 0 0 0 William Wittress III Trustee 1.00 0.00 X 0 0 0 Mark Brueggeman Trustee 1.00 0.00 X 0 0 0 191227 191250 48444 1 false true false 0 104634 2685452 2790086 0 295394 295394 0 0 174829 174829 174829 174829 6407144 6305135 102009 102009 102009 0 0 0 Other Revenue 900099 36595 36595 36595 3398913 36595 572232 869628 869628 609110 609110 18430 18430 0 213297 53751 147601 11945 0 599539 150672 414905 33962 22022 5532 15240 1250 57488 14451 39784 3253 48259 12136 33397 2726 0 17335 4360 11995 980 16500 4149 11419 932 0 84289 84289 0 1125 283 779 63 0 0 92787 23334 64210 5243 0 82228 20679 56905 4644 129416 3925 10798 114693 0 0 0 0 130420 32798 90255 7367 17694 4450 12244 1000 Uncollectible pledges 94037 94037 Printing & supplies 49303 6405 17630 25268 Bank fees & services charges 44728 11248 30953 2527 Miscellaneous 17746 1188 3268 13290 51998 6829 20123 25046 3267379 1853358 1075543 338478 0 3775652 2960262 2235011 1854646 80311 203981 0 0 0 0 53121 50922 4181465 3158977 1145963 1022488 31250871 25706835 0 0 0 1414191 969546 39955120 32768680 127415 140119 106000 50858 52645 284273 192764 X 3234699 3252564 36436148 29323352 39670847 32575916 39955120 32768680 131534 -7226465 X false true X true false X 2662435 4276927 2394052 3732954 2485886 15552254 0 0 2662435 4276927 2394052 3732954 2485886 15552254 3367473 12184781 346581 382321 344651 380142 470223 1923918 0 36595 36595 17512767 0.69580 0.70990 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 31446547 1058711 -6663635 838118 25003505 25753404 2494317 3840113 641287 31446547 21664294 2395203 2144432 450525 25753404 18027961 516000 3565860 445527 21664294 17970353 1622927 -1142015 423304 18027961 false false false 3753728 2747475 1006253 427737 411502 16235 1022488 Accrued salaries 44360 Annuities payable 8285 52645 X -3827552 -7226465 -7226465 3398913 3398913 3267379 3267379 3267379 Part X : FIN48 Footnote The Foundation is organized as a tax-exempt organization under Section 501c3 of the United States Internal Revenue Code. As such, the Foundation is exempt from income taxes. However, the Foundation is required to file Federal Form 990 Return of Organization Exempt from Income Tax which is an informational return only. The Foundation is subject to routine audits by taxing jurisdictions. However, as of the date the financial statements were available to be issued, there were no audits for any tax periods in progress. Accounting principles generally accepted in the United States of America require management to evaluate tax positions taken by the Foundation and recognize a tax liability if the Foundation has taken an uncertain position that more likely than not would not be sustained upon examination by various federal and state taxing authorities. Management has analyzed the tax positions taken by the Foundation, and has concluded that as of December 31, 2022 and 2021, there are no uncertain positions taken or expected to be taken that would require recognition of a liability or disclosure in the accompanying financial statements. true North America 0 0 Grants to recipients Educational programs grant 18430 18430 18430 North America Educ. scholarships 18430 Check 1 false false false false false false Part I, Line 2 - Grantmakers Explanation For Monitoring Use of Funds Outside US The organization monitors the use of grant funds via grant agreements with other organizations. Part I, Line 3f - Method of Accounting Accrual X X X X X true Marketing Comm Resource 4800 E 345th St Willoughby OH 44094 Direct mail false 225131 84289 140842 225131 84289 140842 AL AK AR CA CO CT DC FL GA HI IL KS KY ME MD MA MI MN MS MO NV NH NJ NM NY NC ND OH OK OR PA RI SC TN UT VA WA WV WI true 194 Spicer Inc 4648 Muirwood Pl Stow OH 44224 562644123 501(c)(7) 208550 0 Educational Housing Grant Alabama Beta Chapter PO Box 242464 Montgomery AL 36124 510202638 501(c)(7) 5500 0 Educational Housing Grant PDT Chptr Hse Assoc of Cinti 455 Delta Aveenue Suite 107 Cincinnati OH 45226 454922702 501(c)(7) 40900 0 Educational Housing Grant PDT Hse Corp at OH Univ 335 Driftwood Drive Lorain OH 44052 454922702 501(c)(7) 73253 0 Educational Housing Grant Phi Delta Theta Club Columbia 414 E Broadway Suite 200 Columbia MO 65201 237180149 501(c)(7) 43564 0 Educational Housing Grant Phi Delta Theta Fraternity 2 South Campus Avenue Oxford OH 45056 310406470 501(c)(7) 455430 0 Educational & leadership programs Sonoma State Univ 1801 East Cotati Ave Rohnert Park CA 94928 680338225 501(c)(3) 17080 0 Educational Program Grant Univ of Texas Phi Endowmt Fd 3305 Beverly Rd Austin TX 78703 741501841 501(c)(2) 21769 0 Educational Housing Grant 0 8 Educational scholarships 468 609110 Grantmaker's Description of How Grants are Used 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. false false false false false false false false false Sean S Wagner President 191250 26374 217624 Stephen Bloomer Sr. VP of Advancement 191227 22070 213297 Form 990, Part VI, Section B, Line 11b 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 Trustees 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. Phi Delta Theta Fraternity 2 South Campus Ave Oxford OH 45056 310406470 Promote social & intellectual culture OH 501c7 N/A false false true true false false false false false false true false false false false true true true false false Phi Delta Theta Fraternity b 561685 Payments made Phi Delta Theta Fraternity c 26563 Pmts. received Phi Delta Theta Fraternity j 164880 Pmts. received Phi Delta Theta Fraternity o 128232 Payments made Phi Delta Theta Fraternity p 108014 Payments made Phi Delta Theta Fraternity q 123041 Pmts. received