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Delta Sigma Phi Fraternity INC FY2021 filing

Not tax-deductible

W Lafayette, IN501(c)(7)Mutual / membership EIN 35-0870942Revenue $515K in FY2021

On file with the IRS739 W 750 N, 47906-9677 · W Lafayette, INTax-exempt since Feb 1969

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Providing furnished college student housing, including routine maintenance and renovations to the members of Delta Delta chapter of Delta Sigma Phi.

501(c)(7) social or recreational club; gifts are not tax-deductible as charitable contributions.
93¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

Before you give

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
4 of 5
filings with a surplus
Average surplus $63K a year · 9% of revenue · last 5 filings
Fine: a surplus in 4 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
93%
of spending
Looks good: 93% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
2 mo
of spending, in cash
Fine: 2.4 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $7K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$863K
66% of total assets
Worth a look: liabilities are 66% of assets; over 65%.
Pt X · Ln 26
Independent board members
12
of 12 voting members
Looks good: 12 of 12 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$515K
Spent
$569K
To programs
93%
Net assets
$444K
By yearFY2021–FY2025
Revenue
$515K
FY2021
Tap a bar for its year
Revenue by fiscal year
FY2021$515K
FY2022$672K
FY2023$697K
FY2024$734K
FY2025$805K
Expenses
$569K
FY2021
Tap a bar for its year
Expenses by fiscal year
FY2021$569K
FY2022$566K
FY2023$678K
FY2024$592K
FY2025$704K
Net assets
$444K
FY2021
Tap a bar for its year
Net assets by fiscal year
FY2021$444K
FY2022$486K
FY2023$504K
FY2024$643K
FY2025$744K

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

990 PDF Claim
You’re viewing the FY2021 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Feb 1969.

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

Where the money goes

93 cents of each dollar spent went to programs.

Program services 93% · $528K Management & general 7% · $39K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

4 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2020); the FY2021 filing did not itemize Part VII
Brad Mauer
President
$0Pt VII · Sec A
Tyler Giffel
Secretary
$0Pt VII · Sec A
$0Pt VII · Sec A
Joel Rasmus
Vice President
$0Pt VII · Sec A
See Delta Sigma Phi Fraternity INC executive salaries →

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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 15aNo

Programs and updates

Provides furnished housing and maintenance for fraternity members.

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Provided by the organization

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1 program · in their own filed words · FY2020
01

Providing furnished college student housing, including routine maintenance and renovations to the members of delta delta chapter of delta sigma phi.

Pt IX · col B

Funders

Who pays for it.

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

Grants

Schedule I · funders on record
Grants received · FY2023
Delta Sigma Phi FoundationFY2023$7K
Total grants receivedfrom 1 funder$7K

By the numbers

The FY2021 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$515K
Ln 12
Fees for servicesLn 2g$482K
Gifts and grantsLn 1h$33K
Money outPt IX
$569K
Ln 25
Programscol B$528K
Managementcol C$39K
Owns and owesPt X
$444K
net assets · Ln 32
Cash and savingsLn 1–2$114K
Total assetsLn 16$1.3M
LiabilitiesLn 26$863K
PeoplePt VI, VII
4
listed · VII A
PaidVII A0
Voting boardVI 1a12
IndependentVI 1b12
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$33K
Fees for servicesLn 2g$482K
Total revenueLn 12$515K
Assets in detailPt X, end of year
CashLn 1$111K
SavingsLn 2$4K
Cash and savings togetherLn 1–2$114K
Land, buildings, equipmentLn 10c$1.2M
Total assetsLn 16$1.3M
LiabilitiesLn 26$863K
Net assetsLn 32$444K
OperationsPt I, VI
EmployeesI 50
VolunteersI 60
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY21End FY21
Cash and savingsLn 1–2$65K$114K
Land, buildings, equipmentLn 10c$1.1M$1.2M
Total assetsLn 16$1.2M$1.3M
LiabilitiesLn 26$746K$863K
Net assetsLn 32$497K$444K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Management feesLn 11a$17K$4K$12K$0
Legal feesLn 11b$2K$2K$0$0
Accounting feesLn 11c$13K$11K$2K$0
Office expensesLn 13$32$32$0$0
Information technologyLn 14$3K$3K$0$0
OccupancyLn 16$183K$183K$0$0
Conferences, conventions and meetingsLn 19$312$312$0$0
InterestLn 20$38K$38K$0$0
Payments to affiliatesLn 21$1K$1K$0$0
Depreciation, depletion and amortizationLn 22$65K$64K$0$0
InsuranceLn 23$29K$5K$24K$0
Other expenses (24a–d)Ln 24$212K$212K$0$0
All other expensesLn 24e$5K$5K$0$0
Total functional expensesLn 25$569K$528K$39K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $805K$704K$102K$744K 990 PDF
FY2024 $734K$592K$143K$643K 990 PDF
FY2023 $697K$678K$18K$504K 990 PDF
FY2022 $672K$566K$106K$486K 990 PDF
FY2021 Viewing $515K$569K−$53K$444K 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2021 990 (6 parts)
Part I · Summary $515,436 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $26,876$33,270
I-9 Program service revenuePrior year $472,778$482,166
I-10 Investment income$0
I-11 Other revenue$0
I-12 Total revenuePrior year $499,654$515,436
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefits$0
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $519,035$568,582
I-18 Total expensesPrior year $519,035$568,582
I-19 Revenue less expensesPrior year −$19,381−$53,146
Part VI · Governance 12 of 12 board members independent, 4 to look at
VI-1a Voting members of the governing body12
VI-1b Independent voting members12
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
Part VIII · Statement of revenue $515,436 across 4 lines filed
VIII-1b Membership dues$33,270
VIII-1h Total contributions, gifts and grants$33,270
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Unrelated business $0 · Excluded from tax $482,166$482,166
VIII-12 Total revenueRelated to mission $0 · Unrelated business $0 · Excluded from tax $482,166$515,436
Part IX · Statement of functional expenses $568,582 across 13 lines filed
IX-11a Management feesPrograms $4,132 · Management $12,383 · Fundraising $0$16,515
IX-11b Legal feesPrograms $1,560 · Management $0 · Fundraising $0$1,560
IX-11c Accounting feesPrograms $11,275 · Management $1,960 · Fundraising $0$13,235
IX-13 Office expensesPrograms $32 · Management $0 · Fundraising $0$32
IX-14 Information technologyPrograms $3,369 · Management $0 · Fundraising $0$3,369
IX-16 OccupancyPrograms $183,270 · Management $0 · Fundraising $0$183,270
IX-19 Conferences, conventions and meetingsPrograms $312 · Management $0 · Fundraising $0$312
IX-20 InterestPrograms $38,074 · Management $0 · Fundraising $0$38,074
IX-21 Payments to affiliatesPrograms $1,174 · Management $0 · Fundraising $0$1,174
IX-22 Depreciation, depletion and amortizationPrograms $63,554 · Management $0 · Fundraising $0$65,269
IX-23 InsurancePrograms $4,575 · Management $24,462 · Fundraising $0$29,037
IX-24 Other expenses (24a–d)Programs $211,933 · Management $0 · Fundraising $0$211,933
IX-24e All other expensesPrograms $4,802 · Management $0 · Fundraising $0$4,802
IX-25 Total functional expensesPrograms $528,062 · Management $38,805 · Fundraising $0$568,582
Part X · Balance sheet $1,306,524 assets, 11 lines filed
X-1 Cash, non-interest-bearingStart of year $61,868$110,547
X-2 Savings and temporary cash investmentsStart of year $2,725$3,896
X-4 Accounts receivableStart of year $29,719$13,000
X-10c Land, buildings and equipment, netStart of year $1,148,460$1,179,081
X-16 Total assetsStart of year $1,242,772$1,306,524
X-17 Accounts payable and accrued expensesStart of year $0$0
X-25 Other liabilitiesStart of year $46,244$37,417
X-26 Total liabilitiesStart of year $745,617$862,515
X-27 Net assets without donor restrictionsStart of year $497,155$444,009
X-32 Total net assets or fund balancesStart of year $497,155$444,009
X-33 Total liabilities and net assetsStart of year $1,242,772$1,306,524
Part XI · Reconciliation of net assets $444,009 net assets at year end
XI-1 Total revenue$515,436
XI-2 Total expenses$568,582
XI-3 Revenue less expenses−$53,146
XI-4 Net assets at start of year$497,155
XI-10 Net assets at end of year$444,009

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

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