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Phi Delta Theta Fraternity FY2023 filing

Not tax-deductible

Indianapolis, IN501(c)(7)EIN 35-0868472Revenue $428K in FY2023

On file with the IRS3015 Kessler Boulevard, 46220-2912 · Indianapolis, INTax-exempt since Oct 1940

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Provide housing to students/Fraternity members at butler university

100¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Programs: Part IX

Before you give

FY2023 · 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
4 of 5
filings with a surplus
Average surplus $78K a year · 13% of revenue · last 5 filings
Fine: a surplus in 4 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
100%
of spending
Looks good: 100% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
7 mo
of spending, in cash
Looks good: 6.6 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$1.5M
69% of total assets
Worth a look: liabilities are 69% of assets; over 65%.
Pt X · Ln 26
Independent board members
0
of 7 voting members
Concern: none of 7 voting members are independent.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$428K
-14% vs prior year
Spent
$458K
To programs
100%
Net assets
$654K
By yearFY2021–FY2025
Revenue
$428K
FY2023▼ -14%
Tap a bar for its year
Revenue by fiscal year
FY2021$611K
FY2022$500K
FY2023$428K
FY2024$733K
FY2025$809K
Expenses
$458K
FY2023▼ -8%
Tap a bar for its year
Expenses by fiscal year
FY2021$514K
FY2022$496K
FY2023$458K
FY2024$627K
FY2025$593K
Net assets
$654K
FY2023▼ -4%
Tap a bar for its year
Net assets by fiscal year
FY2021$681K
FY2022$685K
FY2023$654K
FY2024$760K
FY2025$976K

From the FY2023 Form 990 (year ending June 2023) · see the original

Form 990 (PDF) Claim
You’re viewing the FY2023 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

Where the money goes

100 cents of each dollar spent went to programs.

Program services 100% · $458K

Form 990 Part IX, line 25. Every line is in By the numbers.

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Who runs it and what they're paid

6 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2022); the FY2023 filing did not itemize Part VII
Jack Werner
President
$0Pt VII · Sec A
Chase Smith
Secretary
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Stan Cuppy
Director
$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 to Butler University students and fraternity members.

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Provided by the organization

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1 program · $458K · in their own filed words · FY2022
01

During the reporting period, the organization maintained a group of 84 undergraduate members on the campus of butler university in indianapolis, indiana. The organization's sole program is to provide student housing for undergraduate students at the university.

$458Kprogram expense

By the numbers

The FY2023 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$428K
Ln 12
Fees for servicesLn 2g$426K
Investment incomeLn 3$2K
Money outPt IX
$458K
Ln 25
Programscol B$458K
Owns and owesPt X
$654K
net assets · Ln 32
Cash and savingsLn 1–2$251K
Total assetsLn 16$2.1M
LiabilitiesLn 26$1.5M
PeoplePt VI, VII
6
listed · VII A
PaidVII A0
Voting boardVI 1a7
IndependentVI 1b0
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$426K
Investment incomeLn 3$2K
Total revenueLn 12$428K
Assets in detailPt X, end of year
CashLn 1$251K
Cash and savings togetherLn 1–2$251K
Land, buildings, equipmentLn 10c$1.9M
Total assetsLn 16$2.1M
LiabilitiesLn 26$1.5M
Net assetsLn 32$654K
OperationsPt I, VI
EmployeesI 51
VolunteersI 60
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 FY23End FY23
Cash and savingsLn 1–2$292K$251K
Land, buildings, equipmentLn 10c$2.0M$1.9M
Total assetsLn 16$2.3M$2.1M
LiabilitiesLn 26$1.6M$1.5M
Net assetsLn 32$685K$654K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$14K$14K
Payroll taxesLn 10$1K$1K
Management feesLn 11a$3K$3K
Accounting feesLn 11c$12K$12K
Office expensesLn 13$122$122
InterestLn 20$56K$56K
Depreciation, depletion and amortizationLn 22$91K$91K
InsuranceLn 23$21K$21K
Other expenses (24a–d)Ln 24$212K$212K
All other expensesLn 24e$48K$48K
Total functional expensesLn 25$458K$458K$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $809K$593K$216K$976K 990 PDF
FY2024 $733K$627K$106K$760K 990 PDF
FY2023 Viewing $428K$458K−$30K$654K 990 PDF
FY2022 $500K$496K$4K$685K 990 PDF
FY2021 $611K$514K$97K$681K 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 $428,000 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $0$0
I-9 Program service revenuePrior year $499,638$425,518
I-10 Investment incomePrior year $158$2,482
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $499,796$428,000
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 $13,657$14,952
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $482,158$443,220
I-18 Total expensesPrior year $495,815$458,172
I-19 Revenue less expensesPrior year $3,981−$30,172
Part VI · Governance 0 of 7 board members independent, 4 to look at
VI-1a Voting members of the governing body7
VI-1b Independent voting members0
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 $428,000 across 3 lines filed
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $396,718 · Unrelated business $28,800$425,518
VIII-3 Investment incomeUnrelated business $2,482$2,482
VIII-12 Total revenueRelated to mission $396,718 · Unrelated business $31,282 · Excluded from tax $0$428,000
Part IX · Statement of functional expenses $458,172 across 10 lines filed
IX-7 Other salaries and wagesPrograms $13,800$13,800
IX-10 Payroll taxesPrograms $1,152$1,152
IX-11a Management feesPrograms $2,880$2,880
IX-11c Accounting feesPrograms $12,000$12,000
IX-13 Office expensesPrograms $122$122
IX-20 InterestPrograms $56,183$56,183
IX-22 Depreciation, depletion and amortizationPrograms $91,413$91,413
IX-23 InsurancePrograms $20,846$20,846
IX-24 Other expenses (24a–d)Programs $212,158$212,158
IX-24e All other expensesPrograms $47,618$47,618
IX-25 Total functional expensesPrograms $458,172 · Management $0 · Fundraising $0$458,172
Part X · Balance sheet $2,137,755 assets, 10 lines filed
X-1 Cash, non-interest-bearingStart of year $292,280$251,094
X-4 Accounts receivableStart of year $1,984$1,696
X-9 Prepaid expenses and deferred chargesStart of year $6,257$4,289
X-10c Land, buildings and equipment, netStart of year $1,971,127$1,880,676
X-16 Total assetsStart of year $2,271,648$2,137,755
X-17 Accounts payable and accrued expensesStart of year $2,118$1,015
X-25 Other liabilitiesStart of year $406,778$414,878
X-26 Total liabilitiesStart of year $1,587,036$1,483,315
X-32 Total net assets or fund balancesStart of year $684,612$654,440
X-33 Total liabilities and net assetsStart of year $2,271,648$2,137,755
Part XI · Reconciliation of net assets $654,440 net assets at year end
XI-1 Total revenue$428,000
XI-2 Total expenses$458,172
XI-3 Revenue less expenses−$30,172
XI-4 Net assets at start of year$684,612
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$654,440

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

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