2024-03-14T14:34:42-04:00 2023-06-30 471077462 AGL CPA GROUP LLC 1870 BUFORD HIGHWAY STE 100 DULUTH GA 30097 990 2022-07-01 620798908 PHI MU FRATERNITY HOUSING CORPORATION PHIM 7706322090 400 WESTPARK DRIVE PEACHTREE CITY GA 30269 NANCY HAMILL CONTROLLER 7706322124 2024-02-14 NANCY HAMILL 999009999 false BRADLEY SIENKIEWICZ P01550321 7706222982 2024-02-14 2022 2023-04-26 12:10:37Z NANCY HAMILL 400 WESTPARK DRIVE PEACHTREE CITY GA 30269 939242 false X WWW.PHIMU.ORG X 1969 GA TO MANAGE CHAPTER HOUSES OWNED BY PHI MU FRATERNITY. 7 7 0 50 0 0 1429520 939242 0 5490 0 1435010 939242 0 0 74685 36926 0 0 1232396 746392 1307081 783318 127929 155924 4688751 5577709 5786276 6519310 -1097525 -941601 TO MANAGE CHAPTER HOUSES OWNED BY PHI MU FRATERNITY. false false 783318 939242 MANAGEMENT OF CHAPTER HOUSES OWNED BY PHI MU FRATERNITY. 783318 false false false false false false false false false true false false true true true true true false false false false false false false false false false false false false false false false false false false false false false false true false false true 0 0 0 false false false false false false false false X 7 7 false false false false true true false true true false true true true true true true true true true false false GA X NANCY HAMILL 7706322090 400 WESTPARK DRIVE PEACHTREE CITY GA 30269 X CYNTHIA BLAND NATIONAL VP X 0 0 0 JUNE BYRD NATIONAL VP X 0 0 0 SHANNON GIBBS SECRETARY/TR X X 0 0 0 NANCY HAMILL CONTROLLER X X 0 0 0 HARA HENSHELL ASST EXEC. D X 0 0 0 LYNN MCGRAW PRESIDENT X X 0 0 0 KAREY NEVILLE NATIONAL VP X 0 0 0 JEANNIE PERSUIT NATIONAL VP X 0 0 0 KENDRA PICKENS NATIONAL VP X 0 0 0 DARLENE REYES EXECUTIVE DI X 0 0 0 false false false RENTAL INCOME 531110 821927 821927 PARLOR FEES 531110 117315 117315 939242 939242 939242 34804 34804 2122 2122 7204 7204 1042 1042 507319 507319 20165 20165 53530 53530 4043 4043 REPAIRS & MAINTENANC 72362 72362 UTILITIES 54330 54330 BANK FEES 17710 17710 PROPERTY TAX 8687 8687 783318 783318 0 0 427346 267021 94116 91314 3077596 3885790 202942 40519 1243664 437567 886751 806097 486968 4688751 5577709 3893 4189 114616 91314 613217 5054550 6423807 5786276 6519310 X -1097525 -941601 -1097525 -941601 4688751 5577709 155924 X false true X true false 60000 60000 244258 82098 162160 697878 195888 501990 241528 159581 81947 806097 RIGHT OF USE ASSET 486968 486968 DUE TO PHI MU FRATERNITY 5372904 LONG-TERM PORTION OF NOTE PAYABLE 491724 CURRENT PORTION OF OPERATING LEASE 353936 LONG-TERM PORTION OF OPERATING LEASE 141282 SECURITY DEPOSIT 33850 NOTES PAYBLE CURRENT PORTION 30111 6423807 X 939242 939242 939242 783318 783318 783318 SCHEDULE D, PAGE 3, PART X FASB ASC 740, INCOME TAXES, REQUIRES THE EVALUATION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN THE COURSE OF PREPARING THE FRATERNITY'S TAX RETURNS TO DETERMEINE WHETHER THE TAX POSITIONS WOULD "MORE-LIKELY-THAN- NOT" BE SUSTAINED IF CHALLENGED BY AN APPLICABLE TAX AUTHORITY. TAX POSITIONS NOT DEEMED TO MEET THE MORE-LIKELY-THAN-NOT THRESHOLD WOULD BE RECORDED AS A TAX BENEFIT OR EXPENSE IN THE CURRENT YEAR. THE FRATERNITY EVALUATES ITS UNCERTAIN TAX POSITIONS USING PROVISIONS OF FASB ASC TOPIC 450, CONTINGENCIES. MANAGEMENT BELIEVES THERE ARE NO MATERIAL ESTIMATES THAT SHOULD BE ACCRUED AS OF JUNE 30, 2023 AND 2022. THE FRATERNITY BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO 2019. FORM 990, PAGE 6, PART VI, LINE 6 THE ORGANIZATION HAS MEMBERS. FORM 990, PAGE 6, PART VI, LINE 7A EACH CHARTERED CHAPTER HAS THE RIGHT TO SEND A DELEGATE TO THE BIENNIAL CONVENTION WHERE THE DELEGATE IS ALLOWED ONE VOTE ON ALL FRATERNITY BUSINESS. APPOINTED AND ELECTED OFFICERS ARE ALSO DELEGATES AT THE BIENNIAL CONVENTION AND HAVE VOTING RIGHTS ON ALL FRATERNITY BUSINESS DECIDED AT THE CONVENTION. FORM 990, PAGE 6, PART VI, LINE 11B FORM 990 IS PREPARED BY AN INDEPENDENT CPA FIRM AND REVIEWED BY THE ORGANIZATION'S TOP MANAGEMENT. THE REVIEWED FORM 990 IS THEN FORWARDED TO THE BOARD OF DIRECTORS PRIOR TO FILING. FORM 990, PAGE 6, PART VI, LINE 12C ALL VOTING MEMBERS MUST DISCLOSE ALL CONFLICTS OF INTEREST ANNUALLY. THEY MUST REMOVE THEMSELVES FROM ANY DISCUSSION OR VOTE ON ANY BUSINESS RELATED TO THE CONFLICT. WE REVIEW DISCLOSURES TO DETERMINE ANY CONFLICT AND IDENTIFY WHICH BUSINESS ACTIVITIES MAY BE AFFECTED. FORM 990, PAGE 6, PART VI, LINE 15A BOARD MEMBERS AND OFFICERS DO NOT HAVE SALARIES. SALARIES ARE COMPOSED OF INDIVIDUAL HOUSE AND CHAPTER DIRECTORS, WHOSE SALARIES ARE BASED ON COMPARABLE SALARIES OF OTHER GROUPS ON CAMPUS. FORM 990, PAGE 6, PART VI, LINE 19 ALL DOCUMENTS ARE KEPT ON FILE AT THE PHI MU FRATERNITY NATIONAL HEADQUARTERS AND ARE AVAILABLE UPON REQUEST. 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