Theta Phi Alpha Fraternity

Not tax-deductible

Bay Village, OH501(c)(7)EIN 39-0654386Revenue $864K in FY2025

On file with the IRSthetaphialpha.org27025 Knickerbocker Road, 44140-2300 · Bay Village, OHTax-exempt since Aug 1978

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National Fraternity office that provides services to its members through local chapters on college campuses.

81¢ of each $1 spent went to programs.
Run by 200 volunteers and 7 employees.
Mission: Form 990 Part I, line 1 · Programs: Part IX · 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
2 of 6
filings with a surplus
Average deficit $1K a year · under 1% of revenue · last 6 filings
Concern: a surplus in 2 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
81%
of spending
Looks good: 81% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
1 mo
of spending, in cash
Fine: 1.4 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$44K
4% of total assets
Looks good: liabilities are 4% of assets; 50% or less.
Pt X · Ln 26
Independent board members
7
of 7 voting members
Looks good: 7 of 7 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$864K
-14% vs prior year
Spent
$899K
To programs
81%
Net assets
$1.0M
By yearFY2020–FY2025
Revenue
$864K
FY2025▼ -14%
Tap a bar for its year
Revenue by fiscal year
FY2020$942K
FY2021$859K
FY2022$1.0M
FY2023$883K
FY2024$1.0M
FY2025$864K
Expenses
$899K
FY2025▼ -14%
Tap a bar for its year
Expenses by fiscal year
FY2020$952K
FY2021$757K
FY2022$1.0M
FY2023$922K
FY2024$1.0M
FY2025$899K
Net assets
$1.0M
FY2025▲ +2%
Tap a bar for its year
Net assets by fiscal year
FY2020$798K
FY2021$899K
FY2022$916K
FY2023$891K
FY2024$1.0M
FY2025$1.0M

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

Give Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Aug 1978.

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

Where the money goes

81 cents of each dollar spent went to programs.

Program services 81% · $725K Management & general 19% · $174K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

7 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
VP Programmi
$0Pt VII · Sec A
$0Pt VII · Sec A
Exec-Secreta
$0Pt VII · Sec A
National Pre
$0Pt VII · Sec A
VP - Collegi
$0Pt VII · Sec A
Vp-Alumnae
$0Pt VII · Sec A
Vp-Extension
$0Pt VII · Sec A

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2022FY2020
Kathryn Hartmann$66,980$76,442

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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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 15aYes

Programs and updates

Supports fraternity members on college campuses through local chapters.

Questions for Theta Phi Alpha Fraternity

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Provided by the organization

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1 program · $725K · in their own filed words · FY2024
01

Theta phi alpha is the national office of a fraternity that provides services to its members through local chapters on college campuses. Such services include housing, educational programming, and opportunities for social interaction.

$725Kprogram expense

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$864K
Ln 12
Fees for servicesLn 2g$866K
Investment incomeLn 3$2
Money outPt IX
$899K
Ln 25
Programscol B$725K
Managementcol C$174K
Owns and owesPt X
$1.0M
net assets · Ln 32
Cash and savingsLn 1–2$103K
Total assetsLn 16$1.1M
LiabilitiesLn 26$44K
PeoplePt VI, VII
7
listed · VII A
PaidVII A0
Voting boardVI 1a7
IndependentVI 1b7
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$866K
Investment incomeLn 3$2
Total revenueLn 12$864K
Assets in detailPt X, end of year
CashLn 1$94K
SavingsLn 2$9K
Cash and savings togetherLn 1–2$103K
InvestmentsLn 11–13$709K
Land, buildings, equipmentLn 10c$105K
Other assetsLn 15$148K
Total assetsLn 16$1.1M
LiabilitiesLn 26$44K
Net assetsLn 32$1.0M
OperationsPt I, VI
EmployeesI 57
VolunteersI 6200
Fiscal year endsHeaderAugust
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$176K$103K
InvestmentsLn 11–13$646K$709K
Land, buildings, equipmentLn 10c$105K$105K
Total assetsLn 16$1.1M$1.1M
LiabilitiesLn 26$64K$44K
Net assetsLn 32$1.0M$1.0M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$92K$69K$23K
Other salaries and wagesLn 7$293K$220K$73K
Other employee benefitsLn 9$36K$27K$9K
Payroll taxesLn 10$67K$51K$17K
Other fees for servicesLn 11g$47K$35K$12K
Office expensesLn 13$58K$43K$14K
Information technologyLn 14$68K$51K$17K
OccupancyLn 16$30K$30K
Conferences, conventions and meetingsLn 19$24K$18K$6K
InsuranceLn 23$93K$93K
Other expenses (24a–d)Ln 24$85K$82K$3K
All other expensesLn 24e$6K$6K
Total functional expensesLn 25$899K$725K$174K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $864K$899K−$35K$1.0M 990 PDF
FY2024 $1.0M$1.0M−$32K$1.0M 990 PDF
FY2023 $883K$922K−$39K$891K 990 PDF
FY2022 $1.0M$1.0M$7K$916K 990 PDF
FY2021 $859K$757K$101K$899K 990 PDF
FY2020 $942K$952K−$11K$798K 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 (6 parts)
Part I · Summary $863,926 revenue, 12 lines filed
I-8 Contributions and grants$0
I-9 Program service revenuePrior year $936,312$866,409
I-10 Investment incomePrior year $15$2
I-11 Other revenuePrior year $71,723−$2,485
I-12 Total revenuePrior year $1,008,050$863,926
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $376,469$488,654
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $663,390$410,384
I-18 Total expensesPrior year $1,039,859$899,038
I-19 Revenue less expensesPrior year −$31,809−$35,112
Part VI · Governance 7 of 7 board members independent, no flags
VI-1a Voting members of the governing body7
VI-1b Independent voting members7
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $863,926 across 3 lines filed
Lines not itemized here account for −$2,485 of total revenue; see the IRS return.
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $866,409$866,409
VIII-3 Investment incomeUnrelated business $2$2
VIII-12 Total revenueRelated to mission $866,409 · Unrelated business $2 · Excluded from tax −$2,485$863,926
Part IX · Statement of functional expenses $899,038 across 12 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $68,894 · Management $22,965$91,859
IX-7 Other salaries and wagesPrograms $219,710 · Management $73,237$292,947
IX-9 Other employee benefitsPrograms $27,332 · Management $9,111$36,443
IX-10 Payroll taxesPrograms $50,554 · Management $16,851$67,405
IX-11g Other fees for servicesPrograms $35,298 · Management $11,766$47,064
IX-13 Office expensesPrograms $43,183 · Management $14,395$57,578
IX-14 Information technologyPrograms $50,728 · Management $16,909$67,637
IX-16 OccupancyPrograms $29,600$29,600
IX-19 Conferences, conventions and meetingsPrograms $18,331 · Management $6,111$24,442
IX-23 InsurancePrograms $93,445$93,445
IX-24 Other expenses (24a–d)Programs $81,866 · Management $3,103$84,969
IX-24e All other expensesPrograms $5,649$5,649
IX-25 Total functional expensesPrograms $724,590 · Management $174,448 · Fundraising $0$899,038
Part X · Balance sheet $1,089,605 assets, 12 lines filed
X-1 Cash, non-interest-bearingStart of year $167,046$94,276
X-2 Savings and temporary cash investmentsStart of year $8,555$8,555
X-4 Accounts receivableStart of year $30,188$25,293
X-10c Land, buildings and equipment, netStart of year $105,000$105,000
X-11 Publicly traded securitiesStart of year $645,681$708,981
X-15 Other assetsStart of year $127,500$147,500
X-16 Total assetsStart of year $1,087,535$1,089,605
X-17 Accounts payable and accrued expensesStart of year $64,187$44,034
X-26 Total liabilitiesStart of year $64,187$44,034
X-27 Net assets without donor restrictionsStart of year $1,023,348$1,045,571
X-32 Total net assets or fund balancesStart of year $1,023,348$1,045,571
X-33 Total liabilities and net assetsStart of year $1,087,535$1,089,605
Part XI · Reconciliation of net assets $1,045,571 net assets at year end
XI-1 Total revenue$863,926
XI-2 Total expenses$899,038
XI-3 Revenue less expenses−$35,112
XI-4 Net assets at start of year$1,023,348
XI-5 Net unrealized gains (losses) on investments$57,510
XI-8 Prior period adjustments−$175
XI-10 Net assets at end of year$1,045,571

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

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