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Phi Gamma Delta Fraternity FY2021 filing

Not tax-deductible

Manhattan, KS501(c)(7)Since 1968EIN 48-0732287

To provide meals housing and entertainment for its members

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

Before you give

FY2021 · 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 $20K a year · 4% 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
3 mo
of spending, in cash
Fine: 2.6 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$0
0% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
5
of 5 voting members
Looks good: 5 of 5 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$388K
Spent
$372K
To programs
100%
Net assets
$80K
By yearFY2021–FY2025
Revenue
$388K
FY2021
Revenue by fiscal year
FY2021$388K
FY2022$451K
FY2023$489K
FY2024$569K
FY2025$624K
FY2025$649K
Expenses
$372K
FY2021
Expenses by fiscal year
FY2021$372K
FY2022$461K
FY2023$467K
FY2024$517K
FY2025$606K
FY2025$647K
Net assets
$80K
FY2021
Net assets by fiscal year
FY2021$80K
FY2022$71K
FY2023$93K
FY2024$145K
FY2025$163K
FY2025$165K

From the FY2021 Form 990 (year ending June 2021) · see the original

Form 990 (PDF) Claim
You’re viewing the FY2021 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 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.

Program services 100% · $372K

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

Who runs it and what they're paid

5 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2020); the FY2021 filing did not itemize Part VII
Zach Garcia
President
$0Pt VII · Sec A
Blaine Hupe
Treasurer
$0Pt VII · Sec A
Maximus Mills
Recording Secretary
$0Pt VII · Sec A
Michael Arnold
Corresponding Secretary
$0Pt VII · Sec A
$0Pt VII · Sec A
See Phi Gamma Delta 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 housing, dining, and recreation for fraternity members.

Provided by the organization

This section is blank until Phi Gamma Delta Fraternity claims this page.

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1 program service account for $372K of program spending, described in the organization's own filed words · FY2020.
01

To provide meals, housing, and entertainment for its members

$372Kprogram expense

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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 FY2021 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$388K
Ln 12
Fees for servicesLn 2g$388K
Money outPt IX
$372K
Ln 25
Programscol B$372K
Owns and owesPt X
$80K
net assets · Ln 32
Cash and savingsLn 1–2$80K
Total assetsLn 16$80K
LiabilitiesLn 26$0
PeoplePt VI, VII
5
listed · VII A
PaidVII A0
Voting boardVI 1a5
IndependentVI 1b5
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$388K
Total revenueLn 12$388K
Assets in detailPt X, end of year
CashLn 1$80K
Cash and savings togetherLn 1–2$80K
Total assetsLn 16$80K
LiabilitiesLn 26$0
Net assetsLn 32$80K
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
LineStart FY21End FY21
Cash and savingsLn 1–2$64K$80K
Total assetsLn 16$64K$80K
LiabilitiesLn 26$0$0
Net assetsLn 32$64K$80K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
OccupancyLn 16$346K$346K$0$0
Other expenses (24a–d)Ln 24$26K$26K$0$0
Total functional expensesLn 25$372K$372K$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 $624K$606K$18K$163K 990 PDF
FY2024 $569K$517K$52K$145K 990 PDF
FY2023 $489K$467K$22K$93K 990 PDF
FY2022 $451K$461K−$9K$71K 990 PDF
FY2021 Viewing $388K$372K$16K$80K 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 FY2021 990 (4 parts)
Part VIII · Statement of revenue $388,141 across 3 lines filed
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 $388,141 · Unrelated business $0 · Excluded from tax $0$388,141
VIII-12 Total revenueRelated to mission $388,141 · Unrelated business $0 · Excluded from tax $0$388,141
Part IX · Statement of functional expenses $372,190 across 2 lines filed
IX-16 OccupancyPrograms $346,062 · Management $0 · Fundraising $0$346,062
IX-24 Other expenses (24a–d)Programs $26,128 · Management $0 · Fundraising $0$26,128
IX-25 Total functional expensesPrograms $372,190 · Management $0 · Fundraising $0$372,190
Part X · Balance sheet $80,070 assets, 5 lines filed
X-1 Cash, non-interest-bearingStart of year $64,119$80,070
X-16 Total assetsStart of year $64,119$80,070
X-26 Total liabilitiesStart of year $0$0
X-32 Total net assets or fund balancesStart of year $64,119$80,070
X-33 Total liabilities and net assetsStart of year $64,119$80,070
Part XI · Reconciliation of net assets $80,070 net assets at year end
XI-1 Total revenue$388,141
XI-2 Total expenses$372,190
XI-3 Revenue less expenses$15,951
XI-4 Net assets at start of year$64,119
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$80,070

Form 990 e-file (XML) FY2021 from the IRS · Classification, formation year and address from the IRS Business Master File

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