Phi Delta Theta Fraternity

Not tax-deductible

Philadelphia, PA501(c)(7)EducationEIN 23-0967700

Undergraduate Chapter of a National Collegiate Fraternity (Social Club). 60 Members.

Run by 60 volunteers.
Mission: Form 990 Part I, line 1 · People: Part I, lines 5–6

Before you give

FY2025 · 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
1 of 3
filings with a surplus
Average deficit $7K a year · 2% of revenue · last 3 filings
Concern: a surplus in 1 of the last 3 filings.
Pt I · Ln 19 · 3 filings
Spent on programs
0%
of spending
Concern: 0% of spending went to programs; under 50%.
Pt IX · Ln 25 · col B
Cash reserves
<1 mo
of spending, in cash
Concern: 0.3 months of spending in cash; under 2 weeks.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$0
0% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
5
of 5 voting members
Looks good: 5 of 5 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$341K
+10% vs prior year
Spent
$351K
To programs
0%
Net assets
$9K
By yearFY2023–FY2025
Revenue
$341K
FY2025▲ +10%
Revenue by fiscal year
FY2023$287K
FY2024$310K
FY2025$341K
Expenses
$351K
FY2025▲ +19%
Expenses by fiscal year
FY2023$313K
FY2024$294K
FY2025$351K
Net assets
$9K
FY2025▼ -53%
Net assets by fiscal year
FY2023$2K
FY2024$18K
FY2025$9K

From the FY2025 Form 990 (year ending June 2025) · see the original

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Is it real?

Yes. Exemption reinstated (2020-11-15). Per the IRS revocation list. Latest filing on record: FY2025. IRS ruling in Mar 2023.

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

Who runs it and what they're paid

15 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
President (start Jan 25)
$0Pt VII · Sec A
President (end Dec 24)
$0Pt VII · Sec A
Vice President (start Jan 25)
$0Pt VII · Sec A
Vice President (end Dec 24)
$0Pt VII · Sec A
Treasurer (start Jan 25)
$0Pt VII · Sec A
Treasurer (end Dec 24)
$0Pt VII · Sec A
Secretary (start Jan 25)
$0Pt VII · Sec A
Secretary (end Dec 24)
$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

Provides social and leadership opportunities for college men.

Provided by the organization

This section is blank until Phi Delta Theta Fraternity claims this page.

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1 program service, described in the organization's own filed words · FY2024.
01

Program Service Revenue consists of Membership Dues and Assessments. Such program service revenue is primarily used for: Social Events and Gatherings, Member Education and Enrichment, Recruitment, Community Service, along with facilitating members' Meal Plan.

Pt IX · col B

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By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$341K
Ln 12
Fees for servicesLn 2g$337K
Gifts and grantsLn 1h$16K
Money outPt IX
$351K
Ln 25
Owns and owesPt X
$9K
net assets · Ln 32
Cash and savingsLn 1–2$9K
Total assetsLn 16$9K
LiabilitiesLn 26$0
PeoplePt VI, VII
15
listed · VII A
PaidVII A0
Voting boardVI 1a5
IndependentVI 1b5
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$16K
Government grantsLn 1e$0
Noncash giftsLn 1g$0
Fundraising eventsLn 1c$16K
Fees for servicesLn 2g$337K
Total revenueLn 12$341K
Assets in detailPt X, end of year
CashLn 1$9K
Cash and savings togetherLn 1–2$9K
Total assetsLn 16$9K
LiabilitiesLn 26$0
Net assetsLn 32$9K
OperationsPt I, VI
EmployeesI 50
VolunteersI 660
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 FY25End FY25
Cash and savingsLn 1–2$18K$9K
Total assetsLn 16$18K$9K
LiabilitiesLn 26$0$0
Net assetsLn 32$18K$9K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$800
Grants to domestic individualsLn 2$0
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of current officers, directors and key staffLn 5$0
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$0
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$0
Payroll taxesLn 10$0
Management feesLn 11a$0
Legal feesLn 11b$0
Accounting feesLn 11c$1K
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$0
Advertising and promotionLn 12$0
Office expensesLn 13$0
Information technologyLn 14$0
RoyaltiesLn 15$0
OccupancyLn 16$0
TravelLn 17$5K
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$5K
InterestLn 20$0
Payments to affiliatesLn 21$15K
Depreciation, depletion and amortizationLn 22$0
InsuranceLn 23$0
Other expenses (24a–d)Ln 24$324K
Total functional expensesLn 25$351K$0$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $341K$351K−$10K$9K 990 PDF
FY2024 $310K$294K$16K$18K 990 PDF
FY2023 $287K$313K−$26K$2K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2025 990 (4 parts)
Part VIII · Statement of revenue $341,181 across 11 lines filed
VIII-1a Federated campaigns$0
VIII-1b Membership dues$0
VIII-1c Fundraising events$15,800
VIII-1d Related organizations$0
VIII-1e Government grants$0
VIII-1f All other contributions, gifts and grants$0
VIII-1g Noncash contributions (included above)$0
VIII-1h Total contributions, gifts and grants$15,800
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $336,881 · Unrelated business $0 · Excluded from tax $0$336,881
VIII-8 Net income from fundraising eventsUnrelated business $0 · Excluded from tax −$11,500−$11,500
VIII-12 Total revenueRelated to mission $336,881 · Unrelated business $0 · Excluded from tax −$11,500$341,181
Part IX · Statement of functional expenses $350,949 across 30 lines filed
IX-1 Grants to domestic organizations$800
IX-2 Grants to domestic individuals$0
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of current officers, directors and key staff$0
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wages$0
IX-8 Pension plan contributions$0
IX-9 Other employee benefits$0
IX-10 Payroll taxes$0
IX-11a Management fees$0
IX-11b Legal fees$0
IX-11c Accounting fees$1,059
IX-11d Lobbying fees$0
IX-11e Professional fundraising fees$0
IX-11f Investment management fees$0
IX-11g Other fees for services$0
IX-12 Advertising and promotion$0
IX-13 Office expenses$0
IX-14 Information technology$0
IX-15 Royalties$0
IX-16 Occupancy$0
IX-17 Travel$5,000
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$5,000
IX-20 Interest$0
IX-21 Payments to affiliates$15,000
IX-22 Depreciation, depletion and amortization$0
IX-23 Insurance$0
IX-24 Other expenses (24a–d)$324,090
IX-25 Total functional expensesPrograms $0 · Management $0 · Fundraising $0$350,949
Part X · Balance sheet $8,564 assets, 5 lines filed
X-1 Cash, non-interest-bearingStart of year $18,332$8,564
X-16 Total assetsStart of year $18,332$8,564
X-26 Total liabilitiesStart of year $0$0
X-32 Total net assets or fund balancesStart of year $18,332$8,564
X-33 Total liabilities and net assetsStart of year $18,332$8,564
Part XI · Reconciliation of net assets $8,564 net assets at year end
XI-1 Total revenue$341,181
XI-2 Total expenses$350,949
XI-3 Revenue less expenses−$9,768
XI-4 Net assets at start of year$18,332
XI-5 Net unrealized gains (losses) on investments$0
XI-6 Donated services and use of facilities$0
XI-7 Investment expenses$0
XI-8 Prior period adjustments$0
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$8,564

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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