2024-11-12T10:04:45-08:00 2023-12-31 990 2023-01-01 346539803 Phi Delta Theta Foundation PHID 5135236345 2 South Campus Avenue Oxford OH 45056 Sean S Wagner President 2024-11-12 true 2023 2024-10-15 13:58:12Z Sean S Wagner 2 South Campus Avenue Oxford OH 45056 32845107 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. 13 13 10 110 0 2790086 3064891 0 397403 6061104 211424 210532 3398913 9336527 1497168 1680921 0 940605 854401 84289 130338 332572 745317 651095 3267379 3316755 131534 6019772 32768680 36900341 192764 132460 32575916 36767881 To strengthen men for life by building on the tradition of our core values: Friendship, Sound Learning, and Rectitude. false false 1040681 647210 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. 636331 636331 Provide scholarships and fellowships to over 300 individuals to recognize outstanding scholarship, leadership, and community involvement. 397380 397380 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. 2074392 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 9 0 true 10 true false false false false false false false 0 false false false false false false false X 13 13 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 207619 32475 W Andrew Cole Sr. VP of Advancement 40.00 0.00 113269 0 19734 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 Howard Gellis Treasurer 1.00 0.00 X X 0 0 0 Albert R Miller Trustee 1.00 0.00 X 0 0 0 Mark Brueggeman Trustee 1.00 0.00 X 0 0 0 William H Lappin Vice Chairman Trustee 1.00 0.00 X X 0 0 0 J David Almacy Trustee 1.00 0.00 X 0 0 0 Mark B Chandler Trustee 1.00 0.00 X 0 0 0 Henry G Heren IV Trustee 1.00 0.00 X 0 0 0 George Wood Trustee 1.00 0.00 X 0 0 0 113269 207619 52209 1 false true false 0 3064891 3064891 0 666552 666552 0 0 177632 177632 177632 177632 28903132 23508580 5394552 5394552 5394552 0 0 0 Other Revenue 900099 32900 32900 32900 9336527 32900 6238736 1034890 1034890 636331 636331 9700 9700 0 133003 42827 85215 4961 0 577984 186115 370311 21558 32285 10396 20685 1204 68003 21898 43569 2536 43126 13887 27631 1608 0 18957 6104 12146 707 2500 805 1602 93 0 130338 130338 0 42251 42251 0 0 34866 11227 22338 1301 0 35122 11309 22502 1311 164604 11507 22895 130202 0 0 0 0 131575 42368 84299 4908 0 Uncollectible pledges 81002 81002 Bank fees & services charges 48954 15763 31365 1826 Miscellaneous 19890 4732 9413 5745 Prospect research 15934 15934 55440 14533 32567 8340 3316755 2074392 909791 332572 0 2960262 3472946 1854646 1549557 203981 125287 0 0 0 0 50922 58027 4196881 3290553 1022488 906328 25706835 29766325 0 0 0 969546 1021871 32768680 36900341 140119 93246 52645 39214 192764 132460 X 3252564 3880892 29323352 32886989 32575916 36767881 32768680 36900341 6019772 -1827807 X false true X true false X 4276927 2394052 3732954 2485886 3064891 15954710 0 0 4276927 2394052 3732954 2485886 3064891 15954710 0 15954710 382321 344651 380142 470223 6238736 7816073 0 36595 32900 69495 23840278 0.66920 0.69580 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 25003505 640080 2680909 109740 28214754 31446547 1058711 -6663635 838118 25003505 25753404 2494317 3840113 641287 31446547 21664294 2395203 2144432 450525 25753404 18027961 516000 3565860 445527 21664294 false false false 3762668 2870893 891775 434213 419660 14553 906328 Accrued salaries 34302 Annuities payable 4912 39214 X 7508720 -1827807 -1827807 9336527 9336527 3316755 3316755 3316755 Part X : FIN48 Footnote The Foundation is organized as a not-for-profit corporation that is exempt from income taxes under Section 501(c)(3) of the United States Internal Revenue Code and similar state law. As such, the Foundation is generally exempt from income taxes. However, the Foundation is required to file Federal Form 990 - Return of Organization Exempt from Income Tax and a corresponding state return, which are informational returns only. The Foundation is subject to routine audits by taxing jurisdictions. However, also of the date the financial statements were available to be issued, there were no audits of 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 of the Foundation has taken an uncertain position that more likely than not would 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, 2023 and 2022, 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 9700 9700 9700 North America Educ. scholarships 9700 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 197214 130338 66876 197214 130338 66876 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) 38800 0 Educational Housing Grant PDT Chptr Hse Assoc of Cinti 455 Delta Aveenue Suite 107 Cincinnati OH 45226 454922702 501(c)(7) 34218 0 Educational Housing Grant Phi Delta Theta Club Columbia 414 E Broadway Suite 200 Columbia MO 65201 237180149 501(c)(7) 107370 0 Educational Housing Grant Phi Delta Theta Fraternity 2 South Campus Avenue Oxford OH 45056 310406470 501(c)(7) 625075 0 Educational & leadership programs Sonoma State Univ 1801 East Cotati Ave Rohnert Park CA 94928 680338225 501(c)(3) 7800 0 Educational Program Grant Walter B Palmer Foundation 2 S Campus Ave Oxford OH 45056 311469468 501(c)(7) 209000 0 Educational Housing Grant 1 5 Educational scholarships 618 636331 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 207619 32475 240094 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 625075 Payments made Phi Delta Theta Fraternity c 38884 Pmts. received Phi Delta Theta Fraternity j 132678 Pmts. received Phi Delta Theta Fraternity o 144226 Payments made Phi Delta Theta Fraternity p 147059 Payments made Phi Delta Theta Fraternity q 152783 Pmts. received