Delta Gamma Fraternity FY2021 filing

Not tax-deductible

Upper Arlngtn, OH501(c)(7)Since 1951EIN 31-4164901

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Development of character and the promotion of the social, literary, and intellectual culture of its members.

$154K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Pay: Part VII

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FY2021 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(7)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
No
Donations are not tax-deductible
Worth a look: the IRS does not list gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
3 of 6
filings with a surplus
Average surplus $517K a year · 7% of revenue · last 6 filings
Worth a look: a surplus in 3 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Pay to officers and key staff
$154K
to officers and key staff · 4% of spending
Looks good: pay to officers and key staff is 4% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
17 mo
of spending, in cash
Looks good: 17.1 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $72K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$943K
5% of total assets
Looks good: liabilities are 5% of assets; 50% or less.
Pt X · Ln 26
Independent board members
7
of 7 voting members
Looks good: 7 of 7 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$6.5M
+3% vs prior year
Spent
$4.4M
Net assets
$17.1M
By yearFY2020–FY2025
Revenue
$6.5M
FY2021▲ +3%
Revenue by fiscal year
FY2020$6.3M
FY2021$6.5M
FY2022$7.6M
FY2023$6.8M
FY2024$7.2M
FY2025$8.0M
Expenses
$4.4M
FY2021▼ -25%
Expenses by fiscal year
FY2020$5.8M
FY2021$4.4M
FY2022$6.2M
FY2023$7.0M
FY2024$7.7M
FY2025$8.2M
Net assets
$17.1M
FY2021▲ +20%
Net assets by fiscal year
FY2020$14.2M
FY2021$17.1M
FY2022$17.6M
FY2023$17.8M
FY2024$17.6M
FY2025$17.3M

From the FY2021 Form 990 (year ending June 2021) · figures checked against the IRS filing · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Dec 1951.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Who runs it and what they're paid

8 people listed on the 990; $154K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2020); the FY2021 filing did not itemize Part VII
Executive Director
$154,156Pt VII · Sec A
Council Trustee - Alumnae
$0Pt VII · Sec A
Council Trustee - Fraternity Programming
$0Pt VII · Sec A
Council Trustee - Membership
$0Pt VII · Sec A
Council Trustee - Collegians
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Council Trustee - Communications
$0Pt VII · Sec A

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Tracey Doebling Williams$187,296$178,187$195,513$155,414$154,156$139,970

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Cultivates members' character and promotes their social, literary, and intellectual growth.

Provided by the organization

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3 program services, described in the organization's own filed words · FY2020.
01

Collegiate Services

The fraternity provides services to its collegiate chapters including regular staff visits, publications, resources, oversight and guidance.

Pt IX · col B
02

Quarterly Magazine

The fraternity publishes a quarterly magazine which contains both general educational and fraternity specific education materials.

Pt IX · col B
03

Alumnae Services

The fraternity provides services to its alumnae groups primarily through the maintenance and updating of membership records.

Pt IX · col B

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Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · received and paid
Grants received · FY2024
Total grants receivedfrom 1 funder$72K
Grants paid · 7 grants · $153K · 2019–2023
Delta Gamma FoundationOH · FY2022$45,849
Loveland Foundation INCNY · FY2019$25,000
Association of Fraternitysorority Advisors FoundationFY2019$7,500
Unitemized GrantFY2019$4,945

By the numbers

The FY2021 990, line by line.

1The main four
Money inPt VIII
$6.5M
Ln 12
Fees for servicesLn 2g$4.5M
Gifts and grantsLn 1h$1.3M
Other incomeLn 4–11$543K
Money outPt IX
$4.4M
Ln 25
Owns and owesPt X
$17.1M
net assets · Ln 32
Cash and savingsLn 1–2$6.2M
Total assetsLn 16$18.0M
LiabilitiesLn 26$943K
PeoplePt VI, VII
8
listed · VII A
PaidVII A1
Voting boardVI 1a7
IndependentVI 1b7
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$1.3M
Fees for servicesLn 2g$4.5M
Investment incomeLn 3$154K
Other incomeLn 4–11$543K
Gains on assetsLn 7$60K
Total revenueLn 12$6.5M
Assets in detailPt X, end of year
CashLn 1$559K
SavingsLn 2$5.6M
Cash and savings togetherLn 1–2$6.2M
InvestmentsLn 11–13$5.0M
Land, buildings, equipmentLn 10c$1.7M
Other assetsLn 15$21K
Total assetsLn 16$18.0M
LiabilitiesLn 26$943K
Net assetsLn 32$17.1M
OperationsPt I, VI
EmployeesI 5135
VolunteersI 6118
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY21End FY21
Cash and savingsLn 1–2$5.0M$6.2M
InvestmentsLn 11–13$3.8M$5.0M
Land, buildings, equipmentLn 10c$1.9M$1.7M
Total assetsLn 16$15.1M$18.0M
LiabilitiesLn 26$907K$943K
Net assetsLn 32$14.2M$17.1M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$750
Pay of current officers, directors and key staffLn 5$162K
Other salaries and wagesLn 7$1.8M
Pension plan contributionsLn 8$75K
Other employee benefitsLn 9$152K
Payroll taxesLn 10$165K
Management feesLn 11a$4K
Legal feesLn 11b$2K
Accounting feesLn 11c$32K
Investment management feesLn 11f$34K
Other fees for servicesLn 11g$160K
Advertising and promotionLn 12$174K
Office expensesLn 13$170K
Information technologyLn 14$412K
OccupancyLn 16$83K
TravelLn 17$137K
Conferences, conventions and meetingsLn 19$345K
Depreciation, depletion and amortizationLn 22$117K
InsuranceLn 23$52K
Other expenses (24a–d)Ln 24$210K
All other expensesLn 24e$48K
Total functional expensesLn 25$4.4M

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $8.0M$8.2M−$217K$17.3M 990 PDF
FY2024 $7.2M$7.7M−$554K$17.6M 990 PDF
FY2023 $6.8M$7.0M−$210K$17.8M 990 PDF
FY2022 $7.6M$6.2M$1.4M$17.6M 990 PDF
FY2021 Viewing $6.5M$4.4M$2.2M$17.1M 990 PDF
FY2020 $6.3M$5.8M$540K$14.2M 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2021 990 (4 parts)
Part VIII · Statement of revenue $6,513,268 across 10 lines filed
VIII-1d Related organizations$25,000
VIII-1f All other contributions, gifts and grants$1,259,000
VIII-1h Total contributions, gifts and grants$1,284,000
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $4,532,094$4,532,094
VIII-3 Investment incomeUnrelated business $35,414 · Excluded from tax $58,289$93,703
VIII-5 RoyaltiesUnrelated business $27,403 · Excluded from tax $312,445$339,848
VIII-6 Net rental income or lossUnrelated business $37,641$37,641
VIII-7 Net gain or loss on sales of assetsExcluded from tax $60,180$60,180
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $85,302 · Unrelated business $80,500$165,802
VIII-12 Total revenueRelated to mission $4,617,396 · Unrelated business $180,958 · Excluded from tax $430,914$6,513,268
Part IX · Statement of functional expenses $4,353,470 across 21 lines filed
IX-1 Grants to domestic organizations$750
IX-5 Pay of current officers, directors and key staff$161,916
IX-7 Other salaries and wages$1,817,130
IX-8 Pension plan contributions$74,824
IX-9 Other employee benefits$151,974
IX-10 Payroll taxes$164,753
IX-11a Management fees$4,350
IX-11b Legal fees$2,118
IX-11c Accounting fees$31,815
IX-11f Investment management fees$34,414
IX-11g Other fees for services$159,899
IX-12 Advertising and promotion$174,468
IX-13 Office expenses$169,749
IX-14 Information technology$412,454
IX-16 Occupancy$83,141
IX-17 Travel$137,303
IX-19 Conferences, conventions and meetings$345,209
IX-22 Depreciation, depletion and amortization$116,807
IX-23 Insurance$52,294
IX-24 Other expenses (24a–d)$209,668
IX-24e All other expenses$48,434
IX-25 Total functional expenses$4,353,470
Part X · Balance sheet $18,010,557 assets, 17 lines filed
Asset lines not itemized here account for $3,326,378; see the IRS return.
X-1 Cash, non-interest-bearingStart of year $593,530$558,566
X-2 Savings and temporary cash investmentsStart of year $4,420,224$5,643,811
X-4 Accounts receivableStart of year $821,445$1,338,762
X-8 Inventories for sale or useStart of year $8,323$10,762
X-9 Prepaid expenses and deferred chargesStart of year $335,539$357,197
X-10c Land, buildings and equipment, netStart of year $1,857,381$1,709,472
X-11 Publicly traded securitiesStart of year $2,544,745$3,437,811
X-12 Other securitiesStart of year $1,231,121$1,606,369
X-15 Other assetsStart of year $15,783$21,429
X-16 Total assetsStart of year $15,134,791$18,010,557
X-17 Accounts payable and accrued expensesStart of year $479,622$635,268
X-19 Deferred revenueStart of year $7,252$6,367
X-25 Other liabilitiesStart of year $419,627$301,602
X-26 Total liabilitiesStart of year $906,501$943,237
X-27 Net assets without donor restrictionsStart of year $14,228,290$17,067,320
X-32 Total net assets or fund balancesStart of year $14,228,290$17,067,320
X-33 Total liabilities and net assetsStart of year $15,134,791$18,010,557
Part XI · Reconciliation of net assets $17,067,320 net assets at year end
XI-1 Total revenue$6,513,268
XI-2 Total expenses$4,353,470
XI-3 Revenue less expenses$2,159,798
XI-4 Net assets at start of year$14,228,290
XI-5 Net unrealized gains (losses) on investments$679,232
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$17,067,320

Form 990 e-file (XML) FY2021 from the IRS · Classification, formation year and address from the IRS Business Master File

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