Phi Delta Theta Fraternity: FY2023 Nonprofit Profile & Form 990 (EIN 23-0967700)

Revenue by fiscal year
FY2023	$287K
FY2024	$310K
FY2025	$341K

Expenses by fiscal year
FY2023	$313K
FY2024	$294K
FY2025	$351K

Net assets by fiscal year
FY2023	$2K
FY2024	$18K
FY2025	$9K

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

10 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2022); the FY2023 filing did not itemize Part VII

Adam Masom

President (start Dec 22)

$0Pt VII · Sec A

Davis Buchanan

President (end Dec 22)

$0Pt VII · Sec A

Kyle Zeitlian

Vice President (start Dec 22)

$0Pt VII · Sec A

Oliver Law

Vice President (end Dec 22)

$0Pt VII · Sec A

Zach Rudder

Treasurer (start Dec 22)

$0Pt VII · Sec A

Liam Pharr

Treasurer (end Dec 22)

$0Pt VII · Sec A

Jameson Hesser

Secretary (start Dec 22)

$0Pt VII · Sec A

Jeffrey Segel

Secretary (end Dec 22)

$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

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1 program · in their own filed words · FY2022

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

By the numbers

The FY2023 990, line by line.

Download 990

from philanthropy.org

1The main four

Money inPt VIII

$287K

Ln 12

Fees for servicesLn 2g$259K

Gifts and grantsLn 1h$40K

Money outPt IX

$313K

Ln 25

Owns and owesPt X

$2K

net assets · Ln 32

Cash and savingsLn 1–2$2K

Total assetsLn 16$2K

LiabilitiesLn 26$0

PeoplePt VI, VII

10

listed · VII A

PaidVII A0

Voting boardVI 1a5

IndependentVI 1b5

2In more detail

Revenue in detailPt VIII

Gifts and grantsLn 1h$40K

Government grantsLn 1e$0

Noncash giftsLn 1g$0

Fundraising eventsLn 1c$40K

Fees for servicesLn 2g$259K

Total revenueLn 12$287K

Assets in detailPt X, end of year

CashLn 1$2K

Cash and savings togetherLn 1–2$2K

Total assetsLn 16$2K

LiabilitiesLn 26$0

Net assetsLn 32$2K

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

Line	Start FY23	End FY23
Cash and savingsLn 1–2	$28K	$2K
Total assetsLn 16	$28K	$2K
LiabilitiesLn 26	$0	$0
Net assetsLn 32	$28K	$2K

4Every line

Statement of functional expensesPt IX · every line

Line	Total	Programs	Management	Fundraising
Grants to domestic organizationsLn 1	$2K
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	$8K
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	$0
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	$283K
Total functional expensesLn 25	$313K	$0	$0	$0

Filing history

Year	Money in	Money out	In minus out	Net assets	Download
FY2025 Latest	$341K	$351K	−$10K	$9K	990 PDF
FY2024	$310K	$294K	$16K	$18K	990 PDF
FY2023 Viewing	$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 FY2023 990 (6 parts)

Part I · Summary $287,031 revenue, 12 lines filed

I-8 Contributions and grantsPrior year $0$39,500

I-9 Program service revenuePrior year $0$258,531

I-10 Investment incomePrior year $0$0

I-11 Other revenuePrior year $0−$11,000

I-12 Total revenuePrior year $0$287,031

I-13 Grants and similar amounts paidPrior year $0$2,500

I-14 Benefits paid to membersPrior year $0$0

I-15 Salaries and benefitsPrior year $0$0

I-16a Professional fundraising feesPrior year $0$0

I-17 Other expensesPrior year $0$310,316

I-18 Total expensesPrior year $0$312,816

I-19 Revenue less expensesPrior year $0−$25,785

Part VI · Governance 5 of 5 board members independent, 4 to look at

VI-1a Voting members of the governing body5

VI-1b Independent voting members5

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 $287,031 across 11 lines filed

VIII-1a Federated campaigns$0

VIII-1b Membership dues$0

VIII-1c Fundraising events$39,500

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$39,500

VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $258,531 · Unrelated business $0 · Excluded from tax $0$258,531

VIII-8 Net income from fundraising eventsUnrelated business $0 · Excluded from tax −$11,000−$11,000

VIII-12 Total revenueRelated to mission $258,531 · Unrelated business $0 · Excluded from tax −$11,000$287,031

Part IX · Statement of functional expenses $312,816 across 30 lines filed

IX-1 Grants to domestic organizations$2,500

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$7,530

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$0

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)$282,786

IX-25 Total functional expensesPrograms $0 · Management $0 · Fundraising $0$312,816

Part X · Balance sheet $2,453 assets, 5 lines filed

X-1 Cash, non-interest-bearingStart of year $28,238$2,453

X-16 Total assetsStart of year $28,238$2,453

X-26 Total liabilitiesStart of year $0$0

X-32 Total net assets or fund balancesStart of year $28,238$2,453

X-33 Total liabilities and net assetsStart of year $28,238$2,453

Part XI · Reconciliation of net assets $2,453 net assets at year end

XI-1 Total revenue$287,031

XI-2 Total expenses$312,816

XI-3 Revenue less expenses−$25,785

XI-4 Net assets at start of year$28,238

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$2,453

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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Phi Delta Theta Fraternity FY2023 filing

Before you give

Is it real?

Who runs it and what they're paid

Questions the 990 asks

Programs and updates

By the numbers

Filing history

Schedules filed Part IV