Phi Delta Theta Fraternity FY2022 filing

Not tax-deductible

Columbia, MO501(c)(7)EIN 43-0456430Revenue $1.1M in FY2022

On file with the IRSmissouri.phidelta.orgPoc- 104 E Broadway Tl, 65203-0000 · Columbia, MOTax-exempt since Oct 1940

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Collegiate social Fraternity based on friendship, sound learning, and moral rectitude among its members at the university of missouri-columbia.

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

Before you give

FY2022 · 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 5
filings with a surplus
Average deficit $49K a year · 5% of revenue · last 5 filings
Concern: a surplus in 2 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
<1 mo
of spending, in cash
Worth a look: 0.5 months of spending in cash; under 1.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$50K
97% of total assets
Concern: liabilities are 97% of assets; over 80%.
Pt X · Ln 26
Independent board members
87
of 87 voting members
Looks good: 87 of 87 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$1.1M
+23% vs prior year
Spent
$1.2M
To programs
100%
Net assets
$1K
By yearFY2021–FY2025
Revenue
$1.1M
FY2022▲ +23%
Tap a bar for its year
Revenue by fiscal year
FY2021$860K
FY2022$1.1M
FY2023$1.2M
FY2024$1.1M
FY2025$1.1M
Expenses
$1.2M
FY2022▲ +46%
Tap a bar for its year
Expenses by fiscal year
FY2021$800K
FY2022$1.2M
FY2023$1.0M
FY2024$1.4M
FY2025$1.2M
Net assets
$1K
FY2022▼ -99%
Tap a bar for its year
Net assets by fiscal year
FY2021$113K
FY2022$1K
FY2023$151K
FY2024−$163K
FY2025−$193K

From the FY2022 Form 990 (year ending June 2022) · figures checked against the IRS filing · see the original

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You’re viewing the FY2022 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% · $1.2M

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

9 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2021); the FY2022 filing did not itemize Part VII
Treasurer
$0Pt VII · Sec A
President
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$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

Fosters friendship, learning, and moral character among university students.

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Provided by the organization

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1 program · $1.2M · in their own filed words · FY2021
01

Provide room and board and social activities for members of the fraternity.

$1.2Mprogram expense

By the numbers

The FY2022 990, line by line.

1The main four
Money inPt VIII
$1.1M
Ln 12
Fees for servicesLn 2g$1.1M
Money outPt IX
$1.2M
Ln 25
Programscol B$1.2M
Owns and owesPt X
$1K
net assets · Ln 32
Cash and savingsLn 1–2$51K
Total assetsLn 16$51K
LiabilitiesLn 26$50K
PeoplePt VI, VII
9
listed · VII A
PaidVII A0
Voting boardVI 1a87
IndependentVI 1b87
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$1.1M
Gains on assetsLn 7$0
Total revenueLn 12$1.1M
Assets in detailPt X, end of year
CashLn 1$51K
SavingsLn 2$0
Cash and savings togetherLn 1–2$51K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$0
Other assetsLn 15$0
Total assetsLn 16$51K
LiabilitiesLn 26$50K
Net assetsLn 32$1K
OperationsPt I, VI
EmployeesI 51
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 FY22End FY22
Cash and savingsLn 1–2$106K$51K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$0
Total assetsLn 16$113K$51K
LiabilitiesLn 26$0$50K
Net assetsLn 32$113K$1K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0
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$34K$34K
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$10K$10K
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$969$969
Information technologyLn 14$11K$11K
RoyaltiesLn 15$0
OccupancyLn 16$248K$248K
TravelLn 17$0
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$1K$1K
InterestLn 20$0
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$0
InsuranceLn 23$15K$15K
Other expenses (24a–d)Ln 24$676K$676K
All other expensesLn 24e$175K$175K
Total functional expensesLn 25$1.2M$1.2M$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $1.1M$1.2M−$30K−$193K 990 PDF
FY2024 $1.1M$1.4M−$314K−$163K 990 PDF
FY2023 $1.2M$1.0M$150K$151K 990 PDF
FY2022 Viewing $1.1M$1.2M−$112K$1K 990 PDF
FY2021 $860K$800K$59K$113K 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 FY2022 990 (6 parts)
Part I · Summary $1,060,090 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $3,604$0
I-9 Program service revenuePrior year $856,045$1,060,090
I-10 Investment incomePrior year $5$0
I-11 Other revenue$0
I-12 Total revenuePrior year $859,654$1,060,090
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $32,016$33,588
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $768,297$1,138,043
I-18 Total expensesPrior year $800,313$1,171,631
I-19 Revenue less expensesPrior year $59,341−$111,541
Part VI · Governance 87 of 87 board members independent, 4 to look at
VI-1a Voting members of the governing body87
VI-1b Independent voting members87
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 $1,060,090 across 8 lines filed
Lines not itemized here account for $26,987 of total revenue; see the IRS return.
VIII-1h Total contributions, gifts and grants$0
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $1,033,103$1,033,103
VIII-3 Investment income$0
VIII-5 Royalties$0
VIII-6 Net rental income or loss$0
VIII-7 Net gain or loss on sales of assets$0
VIII-8 Net income from fundraising events$0
VIII-12 Total revenueRelated to mission $1,060,090$1,060,090
Part IX · Statement of functional expenses $1,171,631 across 31 lines filed
IX-1 Grants to domestic organizations$0
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 wagesPrograms $33,588$33,588
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 feesPrograms $10,086$10,086
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 expensesPrograms $969$969
IX-14 Information technologyPrograms $11,128$11,128
IX-15 Royalties$0
IX-16 OccupancyPrograms $248,479$248,479
IX-17 Travel$0
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetingsPrograms $1,265$1,265
IX-20 Interest$0
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortization$0
IX-23 InsurancePrograms $15,373$15,373
IX-24 Other expenses (24a–d)Programs $676,222$676,222
IX-24e All other expensesPrograms $174,521$174,521
IX-25 Total functional expensesPrograms $1,171,631 · Management $0 · Fundraising $0$1,171,631
Part X · Balance sheet $51,420 assets, 17 lines filed
X-1 Cash, non-interest-bearingStart of year $105,883$51,132
X-2 Savings and temporary cash investments$0
X-3 Pledges and grants receivable$0
X-4 Accounts receivableStart of year $7,077$288
X-8 Inventories for sale or use$0
X-9 Prepaid expenses and deferred charges$0
X-10c Land, buildings and equipment, net$0
X-11 Publicly traded securities$0
X-12 Other securities$0
X-13 Program-related investments$0
X-14 Intangible assets$0
X-15 Other assets$0
X-16 Total assetsStart of year $112,960$51,420
X-25 Other liabilities$50,001
X-26 Total liabilitiesStart of year $0$50,001
X-32 Total net assets or fund balancesStart of year $112,960$1,419
X-33 Total liabilities and net assetsStart of year $112,960$51,420
Part XI · Reconciliation of net assets $1,419 net assets at year end
XI-1 Total revenue$1,060,090
XI-2 Total expenses$1,171,631
XI-3 Revenue less expenses−$111,541
XI-4 Net assets at start of year$112,960
XI-10 Net assets at end of year$1,419

Form 990 e-file (XML) FY2022 from the IRS · Classification, formation year and address from the IRS Business Master File

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