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Phi Delta Theta Fraternity FY2021 filing

Not tax-deductible

Ithaca, NY501(c)(7)Mutual / membership EIN 15-0537015Revenue $341K in FY2021

On file with the IRScornell.phideltatheta.org410 E Upland Rd Ste 1, 14850-2551 · Ithaca, NYTax-exempt since Oct 1940

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Provide housing and fellowship to matriculated undergraduate members of Phi Delta Theta at cornell university.

501(c)(7) social or recreational club; gifts are not tax-deductible as charitable contributions.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78

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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
0 of 5
filings with a surplus
Average deficit $68K a year · 21% of revenue · last 5 filings
Concern: a surplus in 0 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Cash reserves
4 mo
of spending, in cash
Looks good: 4.4 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$23K
14% of total assets
Looks good: liabilities are 14% of assets; 50% or less.
Pt X · Ln 26
Independent board members
4
of 4 voting members
Looks good: 4 of 4 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$341K
Spent
$362K
Net assets
$147K
By yearFY2021–FY2025
Revenue
$341K
FY2021
Tap a bar for its year
Revenue by fiscal year
FY2021$341K
FY2022$407K
FY2023$379K
FY2024$303K
FY2025$202K
Expenses
$362K
FY2021
Tap a bar for its year
Expenses by fiscal year
FY2021$362K
FY2022$423K
FY2023$420K
FY2024$487K
FY2025$281K
Net assets
$147K
FY2021
Tap a bar for its year
Net assets by fiscal year
FY2021$147K
FY2022$131K
FY2023$90K
FY2024−$94K
FY2025−$173K

From the FY2021 Form 990 (year ending June 2021) · see the original

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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 Oct 1940.

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

Who runs it and what they're paid

5 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2020); the FY2021 filing did not itemize Part VII
Logan Schuh
President
$0Pt VII · Sec A
Matthew Quinn
Vice President
$0Pt VII · Sec A
Oscar So
Treasurer
$0Pt VII · Sec A
Mark Ku
House Manager
$0Pt VII · Sec A
Andrew Gmirkin
Former President
$0Pt VII · Sec A
See Phi Delta Theta Fraternity 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

Offers housing and community to Phi Delta Theta undergraduate members at Cornell.

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Provided by the organization

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1 program · in their own filed words · FY2020
01

To provide room, board and fellowship to members of college fraternity.

Pt IX · col B

By the numbers

The FY2021 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$341K
Ln 12
Fees for servicesLn 2g$341K
Money outPt IX
$362K
Ln 25
Owns and owesPt X
$147K
net assets · Ln 32
Cash and savingsLn 1–2$132K
Total assetsLn 16$170K
LiabilitiesLn 26$23K
PeoplePt VI, VII
5
listed · VII A
PaidVII A0
Voting boardVI 1a4
IndependentVI 1b4
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$341K
Total revenueLn 12$341K
Assets in detailPt X, end of year
CashLn 1$132K
Cash and savings togetherLn 1–2$132K
Other assetsLn 15$22K
Total assetsLn 16$170K
LiabilitiesLn 26$23K
Net assetsLn 32$147K
OperationsPt I, VI
EmployeesI 51
VolunteersI 64
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$142K$132K
Total assetsLn 16$185K$170K
LiabilitiesLn 26$18K$23K
Net assetsLn 32$167K$147K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$2K
Other salaries and wagesLn 7$26K
Other employee benefitsLn 9$493
Payroll taxesLn 10$4K
Accounting feesLn 11c$17K
Other fees for servicesLn 11g$4K
OccupancyLn 16$191K
InsuranceLn 23$10K
Other expenses (24a–d)Ln 24$99K
All other expensesLn 24e$9K
Total functional expensesLn 25$362K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $202K$281K−$79K−$173K 990 PDF
FY2024 $303K$487K−$184K−$94K 990 PDF
FY2023 $379K$420K−$40K$90K 990 PDF
FY2022 $407K$423K−$16K$131K 990 PDF
FY2021 Viewing $341K$362K−$20K$147K 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 $341,139 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $75$0
I-9 Program service revenuePrior year $454,860$341,139
I-10 Investment incomePrior year $0$0
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $454,935$341,139
I-13 Grants and similar amounts paidPrior year $1,000$2,208
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $43,929$29,723
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $350,347$329,646
I-18 Total expensesPrior year $395,276$361,577
I-19 Revenue less expensesPrior year $59,659−$20,438
Part VI · Governance 4 of 4 board members independent, 4 to look at
VI-1a Voting members of the governing body4
VI-1b Independent voting members4
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 $341,139 across 2 lines filed
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $341,139$341,139
VIII-12 Total revenueRelated to mission $341,139 · Unrelated business $0 · Excluded from tax $0$341,139
Part IX · Statement of functional expenses $361,577 across 10 lines filed
IX-1 Grants to domestic organizations$2,208
IX-7 Other salaries and wages$25,528
IX-9 Other employee benefits$493
IX-10 Payroll taxes$3,702
IX-11c Accounting fees$17,272
IX-11g Other fees for services$4,184
IX-16 Occupancy$191,079
IX-23 Insurance$9,573
IX-24 Other expenses (24a–d)$98,516
IX-24e All other expenses$9,022
IX-25 Total functional expenses$361,577
Part X · Balance sheet $169,929 assets, 9 lines filed
X-1 Cash, non-interest-bearingStart of year $142,082$132,288
X-4 Accounts receivableStart of year $19,212$15,578
X-15 Other assetsStart of year $23,500$22,063
X-16 Total assetsStart of year $184,794$169,929
X-17 Accounts payable and accrued expensesStart of year $1,934$0
X-25 Other liabilitiesStart of year $15,731$23,237
X-26 Total liabilitiesStart of year $17,665$23,237
X-32 Total net assets or fund balancesStart of year $167,129$146,692
X-33 Total liabilities and net assetsStart of year $184,794$169,929
Part XI · Reconciliation of net assets $146,692 net assets at year end
XI-1 Total revenue$341,139
XI-2 Total expenses$361,577
XI-3 Revenue less expenses−$20,438
XI-4 Net assets at start of year$167,129
XI-9 Other changes in net assets$1
XI-10 Net assets at end of year$146,692

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

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