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Phi Delta Theta Fraternity FY2024 filing

Not tax-deductible

Ithaca, NY501(c)(7)Mutual / membership EIN 15-0537015Revenue $303K in FY2024

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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FY2024 · 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
<1 mo
of spending, in cash
Worth a look: 0.8 months of spending in cash; under 1.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$202K
186% of total assets
Concern: liabilities are 186% of assets; over 80%.
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
$303K
-20% vs prior year
Spent
$487K
Net assets
−$94K
By yearFY2021–FY2025
Revenue
$303K
FY2024▼ -20%
Tap a bar for its year
Revenue by fiscal year
FY2021$341K
FY2022$407K
FY2023$379K
FY2024$303K
FY2025$202K
Expenses
$487K
FY2024▲ +16%
Tap a bar for its year
Expenses by fiscal year
FY2021$362K
FY2022$423K
FY2023$420K
FY2024$487K
FY2025$281K
Net assets
−$94K
FY2024▼ -203%
Tap a bar for its year
Net assets by fiscal year
FY2021$147K
FY2022$131K
FY2023$90K
FY2024−$94K
FY2025−$173K

From the FY2024 Form 990 (year ending June 2024) · see the original

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You’re viewing the FY2024 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

4 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2023); the FY2024 filing did not itemize Part VII
Tyler Brown
President
$0Pt VII · Sec A
Michael Wang
Vice President
$0Pt VII · Sec A
$0Pt VII · Sec A
Eclipse Conroy
House Manager
$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 · FY2023
01

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

Pt IX · col B

By the numbers

The FY2024 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$303K
Ln 12
Fees for servicesLn 2g$304K
Money outPt IX
$487K
Ln 25
Owns and owesPt X
−$94K
net assets · Ln 32
Cash and savingsLn 1–2$32K
Total assetsLn 16$108K
LiabilitiesLn 26$202K
PeoplePt VI, VII
4
listed · VII A
PaidVII A0
Voting boardVI 1a4
IndependentVI 1b4
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$304K
Total revenueLn 12$303K
Assets in detailPt X, end of year
CashLn 1$32K
Cash and savings togetherLn 1–2$32K
Other assetsLn 15$2K
Total assetsLn 16$108K
LiabilitiesLn 26$202K
Net assetsLn 32−$94K
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 FY24End FY24
Cash and savingsLn 1–2$67K$32K
Total assetsLn 16$229K$108K
LiabilitiesLn 26$139K$202K
Net assetsLn 32$90K−$94K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$41K
Payroll taxesLn 10$6K
Accounting feesLn 11c$19K
Other fees for servicesLn 11g$9K
OccupancyLn 16$199K
InsuranceLn 23$6K
Other expenses (24a–d)Ln 24$193K
All other expensesLn 24e$12K
Total functional expensesLn 25$487K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $202K$281K−$79K−$173K 990 PDF
FY2024 Viewing $303K$487K−$184K−$94K 990 PDF
FY2023 $379K$420K−$40K$90K 990 PDF
FY2022 $407K$423K−$16K$131K 990 PDF
FY2021 $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 FY2024 990 (6 parts)
Part I · Summary $302,657 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $0$0
I-9 Program service revenuePrior year $379,224$304,299
I-10 Investment incomePrior year $0$0
I-11 Other revenuePrior year $0−$1,642
I-12 Total revenuePrior year $379,224$302,657
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $40,421$47,321
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $379,274$439,240
I-18 Total expensesPrior year $419,695$486,561
I-19 Revenue less expensesPrior year −$40,471−$183,904
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 $302,657 across 3 lines filed
Lines not itemized here account for $3,459 of total revenue; see the IRS return.
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $300,840$300,840
VIII-8 Net income from fundraising eventsExcluded from tax −$1,642−$1,642
VIII-12 Total revenueRelated to mission $304,299 · Unrelated business $0 · Excluded from tax −$1,642$302,657
Part IX · Statement of functional expenses $486,561 across 8 lines filed
IX-7 Other salaries and wages$40,894
IX-10 Payroll taxes$6,427
IX-11c Accounting fees$19,462
IX-11g Other fees for services$9,136
IX-16 Occupancy$199,250
IX-23 Insurance$5,781
IX-24 Other expenses (24a–d)$193,429
IX-24e All other expenses$12,182
IX-25 Total functional expenses$486,561
Part X · Balance sheet $108,373 assets, 10 lines filed
X-1 Cash, non-interest-bearingStart of year $67,436$32,103
X-4 Accounts receivableStart of year $142,018$74,738
X-9 Prepaid expenses and deferred chargesStart of year $21$32
X-15 Other assetsStart of year $20,000$1,500
X-16 Total assetsStart of year $229,475$108,373
X-17 Accounts payable and accrued expensesStart of year $99,094$172,698
X-25 Other liabilitiesStart of year $39,995$29,193
X-26 Total liabilitiesStart of year $139,089$201,891
X-32 Total net assets or fund balancesStart of year $90,386−$93,518
X-33 Total liabilities and net assetsStart of year $229,475$108,373
Part XI · Reconciliation of net assets −$93,518 net assets at year end
XI-1 Total revenue$302,657
XI-2 Total expenses$486,561
XI-3 Revenue less expenses−$183,904
XI-4 Net assets at start of year$90,386
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year−$93,518

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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