{"success":true,"data":{"_id":470269340,"filings":[{"Organization":{"Hours":[0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"mission":"Provide an educational living environment","primary_activities":"Provide and educational living environment for developing men of character within the academic setting, with the aim they will become fully contributing members of society.","year":2018,"name":"PHI GAMMA DELTA FRATERNITY LAMBDA NU CHAPTER","phone":"4024366464","type":"990","principal_officer":"JOHN OSTERHOLM","year_formation":1898,"state_legal_domicile":"NE","tax_period_begin":"2018-07-01T00:00:00","tax_period_end":"2019-06-30T00:00:00","address":"16950 WRIGHT PLZ STE 127, OMAHA, NE, 68130, USA","city":"OMAHA","state":"NE","country":"USA","zip_code":"68130"},"Governance":{"501c determination":true,"Number of voting members":6,"Number of independent voting members":6,"Number of employees total":1,"Total Gross UBI":0,"Number of employees":1,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":false,"Conflict of interest policy":true,"Whistle blower policy":false,"Compensation process for CEO":false,"Compensation process for other employees":false,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":false,"Election of board members":false,"Decisions subject to approval":false,"Minutes of governing body":true,"Local chapters":false,"Form 990 provided to governing body":true,"Document retention policy":false,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":false,"Accountant compile or review":false,"Financial statements audited by independent accountant":false,"Federal grant audit required":false,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":false,"School":false,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":false,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false},"Revenues":{"value":359305,"Contributions":{"value":11984,"Other contributions":1421,"Fundraising revenue":3402,"Dues":7161},"Program revenue":{"value":350575,"Total revenue":{"value":350575,"LIVEOUT FEES":25068,"LESSOR OF EDUCATIONAL LIVING UNITS":324607,"LUNCH TICKETS":900}},"Investment income":{"value":47,"Investment income total":47},"Other revenues":{"value":-3301,"Other total":519,"Net income from fundraising events":-3820}},"Expenses":{"value":379456,"Grant expense":{"value":0},"Total professional fundraising expense":{"value":0},"Benefits paid to members":{"value":0},"Salaries":{"value":27171,"Other salaries and wages":24750,"Payroll taxes":2421},"Other expenses":{"value":352285,"Accounting":6190,"Itemized Expenses":{"value":334170,"HOUSEHOLD EXPENSES":274419,"UTILITIES":36570,"INDIRECT FUNDRAISING":4327,"RECRUITMENT/SOCIAL EXPENSES":18854},"All other expenses":11925},"Functional Expenses":{"Program Service Expenses":366788,"Management And General Expenses":12668}},"Assets":{"value":9750,"Non-interest bearing cash":7270,"Savings and temp cash investments":2256,"Accounts receivable":224},"Liabilities":{"value":168773,"Accounts payable, accrued":168773},"Fund balance":{"value":-159023},"Form990Details":{"program_service_accomplishments":[{"description":"PROVIDE AND EDUCATIONAL LIVING ENVIRONMENT FOR DEVELOPING MEN OF CHARACTER WITHIN THE ACADEMIC SETTING, WITH THE AIM THEY WILL BECOME FULLY CONTRIBUTING MEMBERS OF SOCIETY."}],"program_service_revenue_detail":[{"business_code":"531110","total_revenue":25068,"related_or_exempt_function_income":25068},{"business_code":"531110","total_revenue":324607,"related_or_exempt_function_income":324607},{"business_code":"531110","total_revenue":900,"related_or_exempt_function_income":900}],"functional_expense_allocations":{"other_salaries_and_wages":{"program_services":24750,"total":24750},"payroll_taxes":{"program_services":2421,"total":2421},"accounting_fees":{"management_and_general":6190,"total":6190},"all_other_expenses":{"program_services":5447,"management_and_general":6478,"total":11925}},"fundraising_and_gaming_summary":{"fundraising_direct_expenses":3820},"tax_and_disclosure_flags":{"activities_conducted_through_partnership":false,"foreign_financial_account":false,"backup_withholding_compliance":false,"employment_tax_returns_filed":true,"deductible_non_cash_contributions":false,"deductible_contributions_of_art":false,"method_of_accounting_cash":true},"principal_officer_detail":{"person_name":"JOHN OSTERHOLM"},"audit_financial_statement_detail":{"accountant_compile_or_review":false,"federal_grant_audit_required":false},"related_party_due_diligence":{"officer_entity_with_business_relationship":false,"officer_mailing_address":false,"related_entity":false,"related_org_controlled_entity":false,"compensation_from_other_sources":false,"donor_advised_fund_excess_business_holdings":false,"distribution_to_donor":false},"grant_due_diligence":{"grants_to_organizations":false,"grants_to_individuals":false,"more_than_5000_to_organizations":false,"more_than_5000_to_individuals":false},"books_in_care_of_detail":{"person_name":"JOHN D OSTERHOLM","phone":"4023979550","address_line1":"16950 WRIGHT PLZ STE 127","city":"Omaha","state":"NE","zip":"68130"},"officers_directors_key_employees":[{"person_name":"DIEGO GALVAN","title":"CHAPTER PRESIDENT","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"officer":true,"name":"DIEGO GALVAN"},{"person_name":"JOSEPH ZIEGENHORN","title":"CHAPTER TREASURER","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"officer":true,"name":"JOSEPH ZIEGENHORN"},{"person_name":"TRENT BROWN","title":"CHAPTER RECORDING SECRETARY","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"officer":true,"name":"TRENT BROWN"},{"person_name":"JACOB DYE","title":"CHAPTER CORRESPONDING SECRETARY","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"officer":true,"name":"JACOB DYE"},{"person_name":"JOE HEAVEY","title":"CHAPTER HISTORIAN","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"officer":true,"name":"JOE HEAVEY"},{"person_name":"JOHN D OSTERHOLM","title":"GRAD BOARD PRESIDENT","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"officer":true,"name":"JOHN D OSTERHOLM"}]},"ScheduleB":{"attached":false,"required":false},"source_xml":"202030659349301613_public.xml"},{"Organization":{"Hours":[0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"mission":"Provide housing for members and pledges of the lambda nu chapter of phi gamma delta fraternity.","primary_activities":"Providing housing that promotes an educational environment\n\nProviding meal plans to members.\n\nHosting and supporting social activites.","year":2020,"name":"PHI GAMMA DELTA FRATERNITY LAMBDA NU CHAPTER","phone":"4024366464","type":"990","principal_officer":"JOHN OSTERHOLM","year_formation":1898,"state_legal_domicile":"NE","tax_period_begin":"2020-07-01T00:00:00","tax_period_end":"2021-06-30T00:00:00","address":"16950 WRIGHT PLZ STE 127, OMAHA, NE, 68130, USA","city":"OMAHA","state":"NE","country":"USA","zip_code":"68130"},"Governance":{"501c determination":true,"Number of voting members":6,"Number of independent voting members":6,"Number of employees total":1,"Total Gross UBI":0,"Number of employees":1,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":false,"Conflict of interest policy":true,"Whistle blower policy":false,"Compensation process for CEO":false,"Compensation process for other employees":false,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":false,"Election of board members":false,"Decisions subject to approval":false,"Minutes of governing body":true,"Local chapters":false,"Form 990 provided to governing body":true,"Document retention policy":false,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":false,"Accountant compile or review":false,"Financial statements audited by independent accountant":false,"Federal grant audit required":false,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":false,"School":false,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":false,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false},"Revenues":{"value":401351,"Contributions":{"value":37831,"Dues":37831},"Program revenue":{"value":488519,"Total revenue":{"value":488519,"MEAL PROGRAM":2910,"ROOM AND BOARD":483280,"SOCIAL EVENTS":2329}},"Investment income":{"value":1,"Investment income total":1},"Other revenues":{"value":-125000,"Net rental income":-125000}},"Expenses":{"value":446910,"Grant expense":{"value":0},"Total professional fundraising expense":{"value":0},"Benefits paid to members":{"value":4500,"Benefits paid to members Total":4500},"Salaries":{"value":28062,"Other salaries and wages":25000,"Payroll taxes":3062},"Other expenses":{"value":414348,"Legal":1019,"Accounting":5300,"Occupancy":45205,"Conferences and meetings":500,"Interest":1685,"Insurance":17277,"Itemized Expenses":{"value":240613,"BANK CHARGES AND FEES":426,"DUES & FEES":28634,"RECRUITMENT & SOCIAL EVENTS":19959,"FOOD":191594},"All other expenses":102749},"Functional Expenses":{"Program Service Expenses":441610,"Management And General Expenses":5300}},"Assets":{"value":14539,"Non-interest bearing cash":13274,"Savings and temp cash investments":1265},"Liabilities":{"value":117102,"Accounts payable, accrued":117102},"Fund balance":{"value":-102563},"Form990Details":{"program_service_accomplishments":[{"description":"PROVIDING HOUSING THAT PROMOTES AN EDUCATIONAL ENVIRONMENT","expense":283731,"revenue":483280}],"program_service_revenue_detail":[{"business_code":"722514","total_revenue":2910,"related_or_exempt_function_income":2910},{"business_code":"531110","total_revenue":483280,"related_or_exempt_function_income":483280},{"business_code":"900099","total_revenue":2329,"related_or_exempt_function_income":2329}],"functional_expense_allocations":{"other_salaries_and_wages":{"program_services":25000,"total":25000},"payroll_taxes":{"program_services":3062,"total":3062},"legal_fees":{"program_services":1019,"total":1019},"accounting_fees":{"management_and_general":5300,"total":5300},"occupancy":{"total":45205},"conferences_meetings":{"program_services":500,"total":500},"interest":{"program_services":1685,"total":1685},"insurance":{"program_services":17277,"total":17277},"all_other_expenses":{"program_services":102749,"total":102749}},"tax_and_disclosure_flags":{"activities_conducted_through_partnership":false,"foreign_financial_account":false,"backup_withholding_compliance":false,"employment_tax_returns_filed":true,"deductible_non_cash_contributions":false,"deductible_contributions_of_art":false,"donor_restricted_or_quasi_endowments":false,"method_of_accounting_cash":true,"schedule_o_part_v":true,"schedule_o_part_vi":true,"schedule_o_part_ix":true},"principal_officer_detail":{"person_name":"JOHN OSTERHOLM"},"audit_financial_statement_detail":{"accountant_compile_or_review":false,"federal_grant_audit_required":false},"related_party_due_diligence":{"business_relationship_with_35_controlled_entity":false,"officer_mailing_address":false,"related_entity":false,"related_org_controlled_entity":false,"compensation_from_other_sources":false,"donor_advised_fund_excess_business_holdings":false,"distribution_to_donor":false},"grant_due_diligence":{"grants_to_organizations":false,"grants_to_individuals":false,"more_than_5000_to_organizations":false,"more_than_5000_to_individuals":false},"books_in_care_of_detail":{"person_name":"JOHN D OSTERHOLM","phone":"4023979550","address_line1":"16950 WRIGHT PLZ STE 127","city":"Omaha","state":"NE","zip":"68130"},"officers_directors_key_employees":[{"person_name":"JOSEPH ZIEGENHORN","title":"CHAPTER PRESIDENT","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"officer":true,"name":"JOSEPH ZIEGENHORN"},{"person_name":"CODY KLINKACEK","title":"CHAPTER TREASURER","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"officer":true,"name":"CODY KLINKACEK"},{"person_name":"MAX SIMONE","title":"CHAPTER RECORDING SECRETARY","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"officer":true,"name":"MAX SIMONE"},{"person_name":"OLIVER FAIRFIELD","title":"CHAPTER CORRESPONDING SECRETARY","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"officer":true,"name":"OLIVER FAIRFIELD"},{"person_name":"JONNY MCCARVILLE","title":"CHAPTER HISTORIAN","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"officer":true,"name":"JONNY MCCARVILLE"},{"person_name":"JOHN D OSTERHOLM","title":"GRAD BOARD PRESIDENT","average_hours_per_week":3.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"officer":true,"name":"JOHN D OSTERHOLM"}]},"ScheduleB":{"attached":false,"required":false},"source_xml":"202103569349301410_public.xml"},{"Organization":{"Hours":[0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"mission":"Provide an educational living environment","primary_activities":"Provide an educational living environment for developing men of character withing the academic setting, with the aim they will become fully contributing members of society.","year":2019,"name":"PHI GAMMA DELTA FRATERNITY LAMBDA NU CHAPTER","phone":"4024366464","type":"990","principal_officer":"JOHN OSTERHOLM","year_formation":1898,"state_legal_domicile":"NE","tax_period_begin":"2019-07-01T00:00:00","tax_period_end":"2020-06-30T00:00:00","address":"16950 WRIGHT PLZ STE 127, OMAHA, NE, 68130, USA","city":"OMAHA","state":"NE","country":"USA","zip_code":"68130"},"Governance":{"501c determination":true,"Number of voting members":6,"Number of independent voting members":6,"Number of employees total":1,"Total Gross UBI":0,"Number of employees":1,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":false,"Conflict of interest policy":true,"Whistle blower policy":false,"Compensation process for CEO":false,"Compensation process for other employees":false,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":false,"Election of board members":false,"Decisions subject to approval":false,"Minutes of governing body":true,"Local chapters":false,"Form 990 provided to governing body":false,"Document retention policy":false,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":false,"Accountant compile or review":false,"Financial statements audited by independent accountant":false,"Federal grant audit required":false,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":false,"School":false,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":false,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false},"Revenues":{"value":536968,"Contributions":{"value":19887,"Other contributions":57,"Fundraising revenue":3651,"Dues":16179},"Program revenue":{"value":516250,"Total revenue":{"value":516250,"LIVEOUT FEES":17088,"LESSOR OF EDUCATIONAL LIVING UNITS":497022,"MEAL PLANS":2140}},"Investment income":{"value":8,"Investment income total":8},"Other revenues":{"value":823,"Other total":1861,"Net income from fundraising events":-1038}},"Expenses":{"value":434949,"Grant expense":{"value":0},"Total professional fundraising expense":{"value":0},"Benefits paid to members":{"value":0},"Salaries":{"value":27630,"Other salaries and wages":25000,"Payroll taxes":2630},"Other expenses":{"value":407319,"Legal":1108,"Accounting":6575,"Interest":576,"Itemized Expenses":{"value":379745,"HOUSEHOLD EXPENSES":316496,"UTILITIES":40159,"INDIRECT FUNDRAISING":12329,"RECRUITMENT/SOCIAL EXPENSES":10761},"All other expenses":19315},"Functional Expenses":{"Program Service Expenses":428374,"Management And General Expenses":6575}},"Assets":{"value":16796,"Non-interest bearing cash":10619,"Savings and temp cash investments":1264,"Accounts receivable":4913},"Liabilities":{"value":73800,"Accounts payable, accrued":73800},"Fund balance":{"value":-57004},"Form990Details":{"program_service_accomplishments":[{"description":"PROVIDE AN EDUCATIONAL LIVING ENVIRONMENT FOR DEVELOPING MEN OF CHARACTER WITHING THE ACADEMIC SETTING, WITH THE AIM THEY WILL BECOME FULLY CONTRIBUTING MEMBERS OF SOCIETY."}],"program_service_revenue_detail":[{"business_code":"531110","total_revenue":17088,"related_or_exempt_function_income":17088},{"business_code":"531110","total_revenue":497022,"related_or_exempt_function_income":497022},{"business_code":"531110","total_revenue":2140,"related_or_exempt_function_income":2140}],"functional_expense_allocations":{"other_salaries_and_wages":{"program_services":25000,"total":25000},"payroll_taxes":{"program_services":2630,"total":2630},"legal_fees":{"program_services":1108,"total":1108},"accounting_fees":{"management_and_general":6575,"total":6575},"interest":{"program_services":576,"total":576},"all_other_expenses":{"program_services":19315,"total":19315}},"fundraising_and_gaming_summary":{"fundraising_direct_expenses":1038},"tax_and_disclosure_flags":{"activities_conducted_through_partnership":false,"foreign_financial_account":false,"backup_withholding_compliance":false,"employment_tax_returns_filed":true,"deductible_non_cash_contributions":false,"deductible_contributions_of_art":false,"donor_restricted_or_quasi_endowments":false,"method_of_accounting_cash":true},"principal_officer_detail":{"person_name":"JOHN OSTERHOLM"},"audit_financial_statement_detail":{"accountant_compile_or_review":false,"federal_grant_audit_required":false},"related_party_due_diligence":{"business_relationship_with_35_controlled_entity":false,"officer_mailing_address":false,"related_entity":false,"related_org_controlled_entity":false,"compensation_from_other_sources":false,"donor_advised_fund_excess_business_holdings":false,"distribution_to_donor":false},"grant_due_diligence":{"grants_to_organizations":false,"grants_to_individuals":false,"more_than_5000_to_organizations":false,"more_than_5000_to_individuals":false},"books_in_care_of_detail":{"person_name":"JOHN D OSTERHOLM","phone":"4023979550","address_line1":"16950 WRIGHT PLZ STE 127","city":"Omaha","state":"NE","zip":"68130"},"officers_directors_key_employees":[{"person_name":"JOSEPH ZIEGENHORN","title":"CHAPTER PRESIDENT","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"officer":true,"name":"JOSEPH ZIEGENHORN"},{"person_name":"CODY KLINKACEK","title":"CHAPTER TREASURER","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"officer":true,"name":"CODY KLINKACEK"},{"person_name":"MAX SIMONE","title":"CHAPTER RECORDING SECRETARY","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"officer":true,"name":"MAX SIMONE"},{"person_name":"OLIVER FAIRFIELD","title":"CHAPTER CORRESPONDING SECRETARY","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"officer":true,"name":"OLIVER FAIRFIELD"},{"person_name":"JONNY MCCARVILLE","title":"CHAPTER HISTORIAN","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"officer":true,"name":"JONNY MCCARVILLE"},{"person_name":"JOHN D OSTERHOLM","title":"GRAD BOARD PRESIDENT","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"officer":true,"name":"JOHN D OSTERHOLM"}]},"ScheduleB":{"attached":false,"required":false},"source_xml":"202111049349301961_public.xml"},{"Organization":{"Hours":[0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"mission":"Provide housing for members and pledges of the lambda nu chapter of phi gamma delta fraternity.","primary_activities":"Provide housing that promotes an educational environment.","year":2023,"name":"PHI GAMMA DELTA FRATERNITY LAMBDA NU CHAPTER","phone":"4024366464","type":"990","principal_officer":"JOHN OSTERHOLM","year_formation":1898,"state_legal_domicile":"NE","total_volunteers":0,"tax_period_begin":"2023-07-01T00:00:00","tax_period_end":"2024-06-30T00:00:00","address":"16950 WRIGHT PLZ, OMAHA, NE, 68130, USA","city":"OMAHA","state":"NE","country":"USA","zip_code":"68130"},"Governance":{"501c determination":true,"Number of voting members":1,"Number of independent voting members":1,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Family or business relationship":false,"Delegation of management duties":false,"Conflict of interest policy":false,"Whistle blower policy":false,"Compensation process for CEO":false,"Compensation process for other employees":false,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":false,"Election of board members":false,"Decisions subject to approval":false,"Minutes of governing body":true,"Local chapters":false,"Form 990 provided to governing body":true,"Document retention policy":false,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":false,"Accountant compile or review":false,"Financial statements audited by independent accountant":false,"Federal grant audit required":false,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":false,"School":false,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":false,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false},"Revenues":{"value":-7348,"Contributions":{"value":0},"Program revenue":{"value":0},"Investment income":{"value":21,"Investment income total":21},"Other revenues":{"value":-7369,"Net income from fundraising events":-7369}},"Expenses":{"value":56466,"Grant expense":{"value":0},"Total professional fundraising expense":{"value":0},"Benefits paid to members":{"value":0},"Salaries":{"value":0},"Other expenses":{"value":56466,"Legal":825,"Accounting":2350,"Advertising":6281,"Office expenses":226,"Occupancy":45049,"Itemized Expenses":{"value":1735,"FLOWERS AND AWARDS":735,"LATE FEES":655,"FEES":345}},"Functional Expenses":{"Program Service Expenses":55698,"Management And General Expenses":768,"Fundraising Expenses":0}},"Assets":{"value":2812,"Non-interest bearing cash":1396,"Savings and temp cash investments":1416},"Liabilities":{"value":297799,"Accounts payable, accrued":297799},"Fund balance":{"value":-294987},"Form990Details":{"program_service_accomplishments":[{"description":"PROVIDE HOUSING THAT PROMOTES AN EDUCATIONAL ENVIRONMENT.","expense":48682}],"functional_expense_allocations":{"legal_fees":{"program_services":825,"total":825},"accounting_fees":{"program_services":2350,"total":2350},"advertising":{"program_services":6281,"total":6281},"office_expenses":{"program_services":113,"management_and_general":113,"total":226},"occupancy":{"total":45049}},"fundraising_and_gaming_summary":{"gross_income_fundraising_events":0,"fundraising_direct_expenses":7369},"tax_and_disclosure_flags":{"activities_conducted_through_partnership":false,"foreign_financial_account":false,"deductible_non_cash_contributions":false,"deductible_contributions_of_art":false,"donor_restricted_or_quasi_endowments":false,"method_of_accounting_cash":true,"schedule_o_part_vi":true},"principal_officer_detail":{"person_name":"JOHN OSTERHOLM"},"audit_financial_statement_detail":{"accountant_compile_or_review":false,"federal_grant_audit_required":false},"related_party_due_diligence":{"business_relationship_with_35_controlled_entity":false,"officer_mailing_address":false,"related_entity":false,"related_org_controlled_entity":false,"compensation_from_other_sources":false},"grant_due_diligence":{"grants_to_organizations":false,"grants_to_individuals":false,"more_than_5000_to_organizations":false,"more_than_5000_to_individuals":false},"books_in_care_of_detail":{"person_name":"JOHN OSTERHOLM","phone":"4024366464","address_line1":"16950 WRIGHT PLZ STE 127","city":"OMAHA","state":"NE","zip":"68130"},"officers_directors_key_employees":[{"person_name":"JOHN OSTERHOLM","title":"GRADUATE BOARD PRESIDENT","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"JOHN OSTERHOLM"}]},"ScheduleB":{"attached":false,"required":false},"source_xml":"202531339349304613_public.xml"},{"Organization":{"Hours":[0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"mission":"Provide housing for members and pledges of the lambda nu chapter of phi gamma delta fraternity.","primary_activities":"Provide housing that promotes an educational environment.","year":2021,"name":"PHI GAMMA DELTA FRATERNITY LAMBDA NU CHAPTER","phone":"4024366464","type":"990","principal_officer":"JOHN OSTERHOLM","year_formation":1898,"state_legal_domicile":"NE","tax_period_begin":"2021-07-01T00:00:00","tax_period_end":"2022-06-30T00:00:00","address":"16950 WRIGHT PLZ STE 127, OMAHA, NE, 68130, USA","city":"OMAHA","state":"NE","country":"USA","zip_code":"68130"},"Governance":{"501c determination":true,"Number of voting members":6,"Number of independent voting members":6,"Number of employees total":1,"Total Gross UBI":0,"Number of employees":1,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":false,"Conflict of interest policy":false,"Whistle blower policy":false,"Compensation process for CEO":false,"Compensation process for other employees":false,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":false,"Election of board members":false,"Decisions subject to approval":false,"Minutes of governing body":true,"Local chapters":false,"Form 990 provided to governing body":true,"Document retention policy":false,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":false,"Accountant compile or review":false,"Financial statements audited by independent accountant":false,"Federal grant audit required":false,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":false,"School":false,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":false,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false},"Revenues":{"value":-26341,"Contributions":{"value":18318,"Other contributions":1451,"Fundraising revenue":472,"Dues":16395},"Program revenue":{"value":0},"Investment income":{"value":1,"Investment income total":1},"Other revenues":{"value":-44660,"Other total":4690,"Net rental income":-49350}},"Expenses":{"value":40194,"Grant expense":{"value":2500,"Grants to domestic individuals":2500},"Total professional fundraising expense":{"value":0},"Benefits paid to members":{"value":13098,"Benefits paid to members Total":13098},"Salaries":{"value":13142,"Other salaries and wages":11458,"Payroll taxes":1684},"Other expenses":{"value":11454,"Legal":8786,"Accounting":614,"Interest":973,"Itemized Expenses":1081},"Functional Expenses":{"Program Service Expenses":39550,"Management And General Expenses":644}},"Assets":{"value":2556,"Non-interest bearing cash":1290,"Savings and temp cash investments":1266},"Liabilities":{"value":171654,"Accounts payable, accrued":171654},"Fund balance":{"value":-169098},"Form990Details":{"program_service_accomplishments":[{"description":"PROVIDE HOUSING THAT PROMOTES AN EDUCATIONAL ENVIRONMENT.","expense":226457}],"functional_expense_allocations":{"other_salaries_and_wages":{"program_services":11458,"total":11458},"payroll_taxes":{"program_services":1684,"total":1684},"legal_fees":{"program_services":8786,"total":8786},"accounting_fees":{"management_and_general":614,"total":614},"interest":{"program_services":973,"total":973}},"tax_and_disclosure_flags":{"activities_conducted_through_partnership":false,"foreign_financial_account":false,"backup_withholding_compliance":false,"employment_tax_returns_filed":true,"deductible_non_cash_contributions":false,"deductible_contributions_of_art":false,"donor_restricted_or_quasi_endowments":false,"method_of_accounting_cash":true,"schedule_o_part_vi":true},"principal_officer_detail":{"person_name":"JOHN OSTERHOLM"},"audit_financial_statement_detail":{"accountant_compile_or_review":false,"federal_grant_audit_required":false},"related_party_due_diligence":{"business_relationship_with_35_controlled_entity":false,"officer_mailing_address":false,"related_entity":false,"related_org_controlled_entity":false,"compensation_from_other_sources":false,"donor_advised_fund_excess_business_holdings":false,"distribution_to_donor":false},"grant_due_diligence":{"grants_to_organizations":false,"grants_to_individuals":false,"more_than_5000_to_organizations":false,"more_than_5000_to_individuals":false},"books_in_care_of_detail":{"person_name":"JOHN D OSTERHOLM","phone":"4023979550","address_line1":"16950 WRIGHT PLZ STE 127","city":"Omaha","state":"NE","zip":"68130"},"officers_directors_key_employees":[{"person_name":"CODY KLINKACEK","title":"CHAPTER PRESIDENT","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"officer":true,"name":"CODY KLINKACEK"},{"person_name":"MAX DUNHAM","title":"CHAPTER TREASURER","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"officer":true,"name":"MAX DUNHAM"},{"person_name":"MAX SIMONE","title":"CHAPTER RECORDING SECRETARY","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"officer":true,"name":"MAX SIMONE"},{"person_name":"OLIVER FAIRFIELD","title":"CHAPTER CORRESPONDING SECRETARY","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"officer":true,"name":"OLIVER FAIRFIELD"},{"person_name":"JONNY MCCARVILLE","title":"CHAPTER HISTORIAN","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"officer":true,"name":"JONNY MCCARVILLE"},{"person_name":"JOHN D OSTERHOLM","title":"GRAD BOARD PRESIDENT","average_hours_per_week":3.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"officer":true,"name":"JOHN D OSTERHOLM"}]},"ScheduleB":{"attached":false,"required":false},"ScheduleI":{"reported_domestic_individual_grants":2500,"reported_domestic_individual_grants_program_services":2500,"total_domestic_grants":2500,"total_domestic_program_services":2500,"grant_monitoring":{"claims_monitoring_procedures":false,"requires_financial_reports":false,"requires_narrative_reports":false,"conducts_site_visits":false,"conducts_field_audits":false,"requires_grant_agreements":false,"may_suspend_future_funding":false,"may_require_repayment":false}},"source_xml":"202341679349301114_public.xml"},{"Organization":{"Hours":[0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"mission":"Provide housing for members and pledges of the lambda nu chapter of phi gamma delta fraternity.","primary_activities":"Provide housing that promotes an educational environment.","year":2022,"name":"PHI GAMMA DELTA FRATERNITY LAMBDA NU CHAPTER","phone":"4024366464","type":"990","principal_officer":"JOHN OSTERHOLM","year_formation":1898,"state_legal_domicile":"NE","tax_period_begin":"2022-07-01T00:00:00","tax_period_end":"2023-06-30T00:00:00","address":"16950 WRIGHT PLZ STE 127, OMAHA, NE, 68130, USA","city":"OMAHA","state":"NE","country":"USA","zip_code":"68130"},"Governance":{"501c determination":true,"Number of voting members":6,"Number of independent voting members":6,"Number of employees total":1,"Total Gross UBI":0,"Number of employees":1,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":false,"Conflict of interest policy":false,"Whistle blower policy":false,"Compensation process for CEO":false,"Compensation process for other employees":false,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":false,"Election of board members":false,"Decisions subject to approval":false,"Minutes of governing body":true,"Local chapters":false,"Form 990 provided to governing body":false,"Document retention policy":false,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":false,"Accountant compile or review":false,"Financial statements audited by independent accountant":false,"Federal grant audit required":false,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":false,"School":false,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":false,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false},"Revenues":{"value":8,"Contributions":{"value":0},"Program revenue":{"value":0},"Investment income":{"value":8,"Investment income total":8},"Other revenues":{"value":0}},"Expenses":{"value":62083,"Grant expense":{"value":0},"Total professional fundraising expense":{"value":0},"Benefits paid to members":{"value":0},"Salaries":{"value":0},"Other expenses":{"value":62083,"Occupancy":51140,"Itemized Expenses":{"value":9161,"DUES SUBSCRIPTIONS":300,"RECRUITMENT AND SOCIAL EVENTS":6880,"FOOD":1735,"POSTAGE":246},"All other expenses":1782},"Functional Expenses":{"Program Service Expenses":62083}},"Assets":{"value":3031,"Non-interest bearing cash":1757,"Savings and temp cash investments":1274},"Liabilities":{"value":234204,"Accounts payable, accrued":234204},"Fund balance":{"value":-231173},"Form990Details":{"program_service_accomplishments":[{"description":"PROVIDE HOUSING THAT PROMOTES AN EDUCATIONAL ENVIRONMENT."}],"functional_expense_allocations":{"occupancy":{"total":51140},"all_other_expenses":{"program_services":1782,"total":1782}},"tax_and_disclosure_flags":{"activities_conducted_through_partnership":false,"foreign_financial_account":false,"backup_withholding_compliance":false,"employment_tax_returns_filed":true,"deductible_non_cash_contributions":false,"deductible_contributions_of_art":false,"donor_restricted_or_quasi_endowments":false,"method_of_accounting_cash":true},"principal_officer_detail":{"person_name":"JOHN OSTERHOLM"},"audit_financial_statement_detail":{"accountant_compile_or_review":false,"federal_grant_audit_required":false},"related_party_due_diligence":{"business_relationship_with_35_controlled_entity":false,"officer_mailing_address":false,"related_entity":false,"related_org_controlled_entity":false,"compensation_from_other_sources":false,"donor_advised_fund_excess_business_holdings":false,"distribution_to_donor":false},"grant_due_diligence":{"grants_to_organizations":false,"grants_to_individuals":false,"more_than_5000_to_organizations":false,"more_than_5000_to_individuals":false},"books_in_care_of_detail":{"person_name":"JOHN D OSTERHOLM","phone":"4023979550","address_line1":"16950 WRIGHT PLZ STE 127","city":"Omaha","state":"NE","zip":"68130"},"officers_directors_key_employees":[{"person_name":"JOHN D OSTERHOLM","title":"GRAD BOARD PRESIDENT","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"officer":true,"name":"JOHN D OSTERHOLM"}]},"ScheduleB":{"attached":false,"required":false},"source_xml":"202431369349308428_public.xml"}],"Latest":{"Organization":{"Hours":[0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"mission":"Provide housing for members and pledges of the lambda nu chapter of phi gamma delta fraternity.","primary_activities":"Provide housing that promotes an educational environment.","year":2023,"name":"PHI GAMMA DELTA FRATERNITY LAMBDA NU CHAPTER","phone":"4024366464","type":"990","principal_officer":"JOHN OSTERHOLM","year_formation":1898,"state_legal_domicile":"NE","total_volunteers":0,"tax_period_begin":"2023-07-01T00:00:00","tax_period_end":"2024-06-30T00:00:00","address":"16950 WRIGHT PLZ, OMAHA, NE, 68130, USA","city":"OMAHA","state":"NE","country":"USA","zip_code":"68130"},"Governance":{"501c determination":true,"Number of voting members":1,"Number of independent voting members":1,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Family or business relationship":false,"Delegation of management duties":false,"Conflict of interest policy":false,"Whistle blower policy":false,"Compensation process for CEO":false,"Compensation process for other employees":false,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":false,"Election of board members":false,"Decisions subject to approval":false,"Minutes of governing body":true,"Local chapters":false,"Form 990 provided to governing body":true,"Document retention policy":false,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":false,"Accountant compile or review":false,"Financial statements audited by independent accountant":false,"Federal grant audit required":false,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":false,"School":false,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":false,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false},"Revenues":{"value":-7348,"Contributions":{"value":0},"Program revenue":{"value":0},"Investment income":{"value":21,"Investment income total":21},"Other revenues":{"value":-7369,"Net income from fundraising events":-7369}},"Expenses":{"value":56466,"Grant expense":{"value":0},"Total professional fundraising expense":{"value":0},"Benefits paid to members":{"value":0},"Salaries":{"value":0},"Other expenses":{"value":56466,"Legal":825,"Accounting":2350,"Advertising":6281,"Office expenses":226,"Occupancy":45049,"Itemized Expenses":{"value":1735,"FLOWERS AND AWARDS":735,"LATE FEES":655,"FEES":345}},"Functional Expenses":{"Program Service Expenses":55698,"Management And General Expenses":768,"Fundraising Expenses":0}},"Assets":{"value":2812,"Non-interest bearing cash":1396,"Savings and temp cash investments":1416},"Liabilities":{"value":297799,"Accounts payable, accrued":297799},"Fund balance":{"value":-294987},"Form990Details":{"program_service_accomplishments":[{"description":"PROVIDE HOUSING THAT PROMOTES AN EDUCATIONAL ENVIRONMENT.","expense":48682}],"functional_expense_allocations":{"legal_fees":{"program_services":825,"total":825},"accounting_fees":{"program_services":2350,"total":2350},"advertising":{"program_services":6281,"total":6281},"office_expenses":{"program_services":113,"management_and_general":113,"total":226},"occupancy":{"total":45049}},"fundraising_and_gaming_summary":{"gross_income_fundraising_events":0,"fundraising_direct_expenses":7369},"tax_and_disclosure_flags":{"activities_conducted_through_partnership":false,"foreign_financial_account":false,"deductible_non_cash_contributions":false,"deductible_contributions_of_art":false,"donor_restricted_or_quasi_endowments":false,"method_of_accounting_cash":true,"schedule_o_part_vi":true},"principal_officer_detail":{"person_name":"JOHN OSTERHOLM"},"audit_financial_statement_detail":{"accountant_compile_or_review":false,"federal_grant_audit_required":false},"related_party_due_diligence":{"business_relationship_with_35_controlled_entity":false,"officer_mailing_address":false,"related_entity":false,"related_org_controlled_entity":false,"compensation_from_other_sources":false},"grant_due_diligence":{"grants_to_organizations":false,"grants_to_individuals":false,"more_than_5000_to_organizations":false,"more_than_5000_to_individuals":false},"books_in_care_of_detail":{"person_name":"JOHN OSTERHOLM","phone":"4024366464","address_line1":"16950 WRIGHT PLZ STE 127","city":"OMAHA","state":"NE","zip":"68130"},"officers_directors_key_employees":[{"person_name":"JOHN OSTERHOLM","title":"GRADUATE BOARD PRESIDENT","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"JOHN OSTERHOLM"}]},"ScheduleB":{"attached":false,"required":false},"Ratings":{"Mission Deployment Rate":{"score":null},"Program Expense Ratio":{"score":0.9863988949102115},"Fundraising Efficiency":{"score":null,"percentile":null},"Filing Consistency Score":{"score":1.0},"Grant Itemization Coverage":{"score":null},"Independent Voting Board Pct":{"score":1.0},"Operating Margin":{"score":-8.684540010887316,"percentile":0.02236190260328973},"Operating Reserve Ratio":{"score":0.049799879573548686,"percentile":0.08832013731244118},"Liabilities to Assets Ratio":{"score":105.90291607396871,"percentile":0.0015330682293846797},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":-0.37583404628536876,"percentile":0.0524073886011532},"Revenue Growth":{"score":-0.5251371982077403,"percentile":0.028877188929742493},"Asset Growth":{"score":-0.3047495871681467,"percentile":0.0460515080657874},"Foreign Oversight Score":{"score":null},"Major-Donor Itemization":{"score":null},"Related-Party Transparency":{"score":null},"Pay-Setting Controls":{"score":1.0,"weight":5,"atoms":{"Compensation committee":{"value":true},"Independent compensation consultant":{"value":true},"Form 990 of other organizations reviewed":{"value":true},"Written employment contract":{"value":true},"Compensation survey or study":{"value":true},"Board or committee approval":{"value":true}}},"Governance Policy Score":{"score":0.2222222222222222,"weight":5,"atoms":{"Conflict of interest policy":{"value":false},"Whistle blower policy":{"value":false},"Document retention policy":{"value":false},"Compensation process for CEO":{"value":false},"Compensation process for other employees":{"value":false},"Form 990 provided to governing body":{"value":true},"Minutes of governing body":{"value":true},"Audit committee":{"value":false},"Independent audit financial statements":{"value":false}}},"Categories":{"Financial Efficiency":{"score":0.9863988949102115,"weight":45},"Transparency & Controls":{"score":1.0,"weight":20},"Accountability":{"score":0.6759259259259259,"weight":14},"Sustainability":{"score":0.04157080292315287,"weight":13},"Growth":{"score":0.04172413262551576,"weight":8}},"Overall Score":{"score":0.747251267329276,"percentile":0.49101791863581123}},"source_xml":"202531339349304613_public.xml"},"sector":"","donation_categories":[],"zakat_policy":null},"error":null}