Is it real?
Yes. Never revoked by the IRS. Latest filing on record: FY2026. IRS ruling in Nov 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.
Form 990 Part IX, line 25. Every line is in By the numbers.
Something off? Claim to add context
Who runs it and what they're paid
5 people listed on the 990.
Part VII, Section A · reportable compensation
President
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
Recording Secretary
$0Pt VII · Sec A
Corresponding Secretary
$0Pt VII · Sec A
Historian
$0Pt VII · Sec A
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 housing, dining, and recreation for fraternity members.
Questions for Phi Gamma Delta Fraternity
Your first name shows with your question. Phi Gamma Delta Fraternity answers here, for everyone.
1 program · $647K · in their own filed words · FY2025
01
To provide meals housing and entertainment for its members
Form 990 Part III, line 4, FY2025. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 48-0732287) · Dispute this line$647Kprogram expense
Funders
Who pays for it.
From grant filings on record. Receipts are incomplete: individual donors are never listed.
Grants
Schedule I · this organization's grantmaking
Grants paid · 2 grants · $20K · 2024–2025
Jim Kincaid Memorial Foundation INCKS · FY2025$11,439
Jim Kincaid Memorial Foundation INCKS · FY2024$8,954
By the numbers
The FY2026 990, line by line.
Download 990
1The main four
Money inPt VIII
$649K
Ln 12
Fees for servicesLn 2g$601K
Gifts and grantsLn 1h$39K
Investment incomeLn 3$9K
Money outPt IX
$647K
Ln 25
Programscol B$647K
Owns and owesPt X
$165K
net assets · Ln 32
Cash and savingsLn 1–2$165K
Total assetsLn 16$165K
LiabilitiesLn 26$0
PeoplePt VI, VII
5
listed · VII A
PaidVII A0
Voting boardVI 1a5
IndependentVI 1b5
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$39K
Government grantsLn 1e$0
Noncash giftsLn 1g$0
Fundraising eventsLn 1c$0
Fees for servicesLn 2g$601K
Investment incomeLn 3$9K
Gains on assetsLn 7$0
Total revenueLn 12$649K
Assets in detailPt X, end of year
CashLn 1$165K
Cash and savings togetherLn 1–2$165K
Total assetsLn 16$165K
LiabilitiesLn 26$0
Net assetsLn 32$165K
OperationsPt I, VI
EmployeesI 50
VolunteersI 655
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 FY26 | End FY26 |
|---|---|---|
| Cash and savingsLn 1–2 | $163K | $165K |
| InvestmentsLn 11–13 | $0 | $0 |
| Land, buildings, equipmentLn 10c | $0 | $0 |
| Total assetsLn 16 | $163K | $165K |
| LiabilitiesLn 26 | $0 | $0 |
| Net assetsLn 32 | $163K | $165K |
4Every line
Statement of functional expensesPt IX · every line
| Line | Total | Programs | Management | Fundraising |
|---|---|---|---|---|
| Grants to domestic organizationsLn 1 | $11K | $0 | ||
| Grants to domestic individualsLn 2 | $0 | $0 | ||
| Grants and assistance to foreign recipientsLn 3 | $0 | $0 | ||
| Benefits paid to or for membersLn 4 | $0 | $0 | ||
| Pay of officers and key staff (Part IX, line 5)Ln 5 | $0 | $0 | $0 | $0 |
| Pay of disqualified personsLn 6 | $0 | $0 | $0 | $0 |
| Other salaries and wagesLn 7 | $0 | $0 | $0 | $0 |
| Pension plan contributionsLn 8 | $0 | $0 | $0 | $0 |
| Other employee benefitsLn 9 | $0 | $0 | $0 | $0 |
| Payroll taxesLn 10 | $0 | $0 | $0 | $0 |
| Management feesLn 11a | $0 | $0 | $0 | $0 |
| Legal feesLn 11b | $0 | $0 | $0 | $0 |
| Accounting feesLn 11c | $0 | $0 | $0 | $0 |
| Lobbying feesLn 11d | $0 | $0 | $0 | $0 |
| Professional fundraising feesLn 11e | $0 | $0 | ||
| Investment management feesLn 11f | $0 | $0 | $0 | $0 |
| Other fees for servicesLn 11g | $0 | $0 | $0 | $0 |
| Advertising and promotionLn 12 | $0 | $0 | $0 | $0 |
| Office expensesLn 13 | $0 | $0 | $0 | $0 |
| Information technologyLn 14 | $0 | $0 | $0 | $0 |
| RoyaltiesLn 15 | $0 | $0 | $0 | $0 |
| OccupancyLn 16 | $421K | $0 | $0 | $0 |
| TravelLn 17 | $0 | $0 | $0 | $0 |
| Travel and entertainment for public officialsLn 18 | $0 | $0 | $0 | $0 |
| Conferences, conventions and meetingsLn 19 | $0 | $0 | $0 | $0 |
| InterestLn 20 | $0 | $0 | $0 | $0 |
| Payments to affiliatesLn 21 | $0 | $0 | $0 | $0 |
| Depreciation, depletion and amortizationLn 22 | $0 | $0 | $0 | $0 |
| InsuranceLn 23 | $0 | $0 | $0 | $0 |
| Other expenses (24a–d)Ln 24 | $215K | $0 | $0 | $0 |
| All other expensesLn 24e | $0 | $0 | $0 | $0 |
| Total functional expensesLn 25 | $647K | $0 | $0 | $0 |
Filing history
| Year | Money in | Money out | In minus out | Net assets | Download |
|---|---|---|---|---|---|
| FY2026 Latest ViewingFiled with the IRS Jul 20, 2026 | $649K | $647K | $2K | $165K | 990 PDF |
| FY2025Filed with the IRS Jul 21, 2025 | $624K | $606K | $18K | $163K | 990 PDF |
| FY2024Filed with the IRS Jul 23, 2024 | $569K | $517K | $52K | $145K | 990 PDF |
| FY2023Filed with the IRS Jul 24, 2023 | $489K | $467K | $22K | $93K | 990 PDF |
| FY2022Filed with the IRS Aug 29, 2022 | $451K | $461K | −$9K | $71K | 990 PDF |
| FY2021Filed with the IRS Aug 31, 2021 | $388K | $372K | $16K | $80K | 990 PDF |
Schedules filed Part IV
G · Fundraising
I · Grants
O · Explanations
See the full FY2026 990
Part I · Summary $648,820 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $44,410$38,572
I-9 Program service revenuePrior year $570,375$601,104
I-10 Investment incomePrior year $9,439$9,144
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $624,224$648,820
I-13 Grants and similar amounts paidPrior year $8,954$11,439
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 $596,809$635,750
I-18 Total expensesPrior year $605,763$647,189
I-19 Revenue less expensesPrior year $18,461$1,631
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 $648,820 across 16 lines filed
VIII-1a Federated campaigns$0
VIII-1b Membership dues$0
VIII-1c Fundraising events$0
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$38,572
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $601,104 · Unrelated business $0 · Excluded from tax $0$601,104
VIII-3 Investment incomeRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$9,144
VIII-5 RoyaltiesRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$0
VIII-6 Net rental income or lossRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$0
VIII-7 Net gain or loss on sales of assetsRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$0
VIII-8 Net income from fundraising eventsUnrelated business $0 · Excluded from tax $0$0
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $0 · Unrelated business $0 · Excluded from tax $0$0
VIII-12 Total revenueRelated to mission $601,104 · Unrelated business $0 · Excluded from tax $0$648,820
Part IX · Statement of functional expenses $647,189 across 31 lines filed
IX-1 Grants to domestic organizationsPrograms $0$11,439
IX-2 Grants to domestic individualsPrograms $0$0
IX-3 Grants and assistance to foreign recipientsPrograms $0$0
IX-4 Benefits paid to or for membersPrograms $0$0
IX-5 Pay of officers and key staff (Part IX, line 5)Programs $0 · Management $0 · Fundraising $0$0
IX-6 Pay of disqualified personsPrograms $0 · Management $0 · Fundraising $0$0
IX-7 Other salaries and wagesPrograms $0 · Management $0 · Fundraising $0$0
IX-8 Pension plan contributionsPrograms $0 · Management $0 · Fundraising $0$0
IX-9 Other employee benefitsPrograms $0 · Management $0 · Fundraising $0$0
IX-10 Payroll taxesPrograms $0 · Management $0 · Fundraising $0$0
IX-11a Management feesPrograms $0 · Management $0 · Fundraising $0$0
IX-11b Legal feesPrograms $0 · Management $0 · Fundraising $0$0
IX-11c Accounting feesPrograms $0 · Management $0 · Fundraising $0$0
IX-11d Lobbying feesPrograms $0 · Management $0 · Fundraising $0$0
IX-11e Professional fundraising feesFundraising $0$0
IX-11f Investment management feesPrograms $0 · Management $0 · Fundraising $0$0
IX-11g Other fees for servicesPrograms $0 · Management $0 · Fundraising $0$0
IX-12 Advertising and promotionPrograms $0 · Management $0 · Fundraising $0$0
IX-13 Office expensesPrograms $0 · Management $0 · Fundraising $0$0
IX-14 Information technologyPrograms $0 · Management $0 · Fundraising $0$0
IX-15 RoyaltiesPrograms $0 · Management $0 · Fundraising $0$0
IX-16 OccupancyPrograms $0 · Management $0 · Fundraising $0$420,938
IX-17 TravelPrograms $0 · Management $0 · Fundraising $0$0
IX-18 Travel and entertainment for public officialsPrograms $0 · Management $0 · Fundraising $0$0
IX-19 Conferences, conventions and meetingsPrograms $0 · Management $0 · Fundraising $0$0
IX-20 InterestPrograms $0 · Management $0 · Fundraising $0$0
IX-21 Payments to affiliatesPrograms $0 · Management $0 · Fundraising $0$0
IX-22 Depreciation, depletion and amortizationPrograms $0 · Management $0 · Fundraising $0$0
IX-23 InsurancePrograms $0 · Management $0 · Fundraising $0$0
IX-24 Other expenses (24a–d)Programs $0 · Management $0 · Fundraising $0$214,812
IX-24e All other expensesPrograms $0 · Management $0 · Fundraising $0$0
IX-25 Total functional expensesPrograms $0 · Management $0 · Fundraising $0$647,189
Part X · Balance sheet $165,044 assets, 31 lines filed
X-1 Cash, non-interest-bearingStart of year $163,413$165,044
X-2 Savings and temporary cash investmentsStart of year $0$0
X-3 Pledges and grants receivableStart of year $0$0
X-4 Accounts receivableStart of year $0$0
X-5 Loans to officers and key peopleStart of year $0$0
X-6 Loans to other insidersStart of year $0$0
X-7 Notes and loans receivableStart of year $0$0
X-8 Inventories for sale or useStart of year $0$0
X-9 Prepaid expenses and deferred chargesStart of year $0$0
X-10c Land, buildings and equipment, netStart of year $0$0
X-11 Publicly traded securitiesStart of year $0$0
X-12 Other securitiesStart of year $0$0
X-13 Program-related investmentsStart of year $0$0
X-14 Intangible assetsStart of year $0$0
X-15 Other assetsStart of year $0$0
X-16 Total assetsStart of year $163,413$165,044
X-17 Accounts payable and accrued expensesStart of year $0$0
X-18 Grants payableStart of year $0$0
X-19 Deferred revenueStart of year $0$0
X-20 Tax-exempt bond liabilitiesStart of year $0$0
X-21 Escrow or custodial accountsStart of year $0$0
X-22 Loans from officers and insidersStart of year $0$0
X-23 Secured mortgages and notes payableStart of year $0$0
X-24 Unsecured notes and loans payableStart of year $0$0
X-25 Other liabilitiesStart of year $0$0
X-26 Total liabilitiesStart of year $0$0
X-29 Capital stock or trust principalStart of year $0$0
X-30 Paid-in or capital surplusStart of year $0$0
X-31 Retained earnings or endowmentStart of year $163,413$165,044
X-32 Total net assets or fund balancesStart of year $163,413$165,044
X-33 Total liabilities and net assetsStart of year $163,413$165,044
Part XI · Reconciliation of net assets $165,044 net assets at year end
XI-1 Total revenue$648,820
XI-2 Total expenses$647,189
XI-3 Revenue less expenses$1,631
XI-4 Net assets at start of year$163,413
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$165,044
Form 990 e-file FY2026 from the IRS (about our sources) · Classification, formation year and address from the IRS Business Master File
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