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Phi Delta Theta Fraternity FY2023 filing

Chapel Hill, NCUnknown exempt organizationEIN 56-0548248Revenue $426K in FY2023

On file with the IRSuncphidelt.com210 N Columbia Street · Chapel Hill, NC

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Collegiate Fraternity activities

76¢ 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
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 4
filings with a surplus
Average deficit $45K a year · 10% of revenue · last 4 filings
Worth a look: a surplus in 2 of the last 4 filings.
Pt I · Ln 19 · 4 filings
Spent on programs
76%
of spending
Looks good: 76% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
<1 mo
of spending, in cash
Concern: 0.2 months of spending in cash; under 2 weeks.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $95K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$18K
68% of total assets
Worth a look: liabilities are 68% of assets; over 65%.
Pt X · Ln 26
Independent board members
12
of 12 voting members
Looks good: 12 of 12 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$426K
+105% vs prior year
Spent
$492K
To programs
76%
Net assets
$8K
By yearFY2021–FY2025
Revenue
$426K
FY2023▲ +105%
Tap a bar for its year
Revenue by fiscal year
FY2021$208K
FY2023$426K
FY2024$605K
FY2025$588K
Expenses
$492K
FY2023▲ +44%
Tap a bar for its year
Expenses by fiscal year
FY2021$341K
FY2023$492K
FY2024$597K
FY2025$579K
Net assets
$8K
FY2023▼ -83%
Tap a bar for its year
Net assets by fiscal year
FY2021$49K
FY2023$8K
FY2024$16K
FY2025$26K

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

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

Where the money goes

76 cents of each dollar spent went to programs.

Program services 76% · $373K Management & general 24% · $118K

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

12 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2022); the FY2023 filing did not itemize Part VII
John Bratton
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
Earl Chesson
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
Scott Gunn
Director
$0Pt VII · Sec A
Hk Hallet II
Co-Chairman
$0Pt VII · Sec A
Tom Jones
Co-Chairman
$0Pt VII · Sec A
Jack R Magee
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

Supports collegiate fraternity activities and leadership development.

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Provided by the organization

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1 program · $373K · in their own filed words · FY2022
01

To provide members with housing, facilities, and meals. To provide members with social interactions and various amenities.

$373Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · received and paid
Grants received · FY2025
Beta Chapter of Pdt INCFY2025$95K
Total grants receivedfrom 1 funder$95K
Grants paid · 3 grants · $67K · 2022–2023
Beta Chapter of Pdt INCNC · FY2023$10,115
Make a Wish Foundation of Eastern North Carolina INCNC · FY2023$6,603
Phi Delta Theta FoundationOH · FY2022$50,000

By the numbers

The FY2023 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$426K
Ln 12
Fees for servicesLn 2g$306K
Gifts and grantsLn 1h$121K
Investment incomeLn 3$1
Money outPt IX
$492K
Ln 25
Programscol B$373K
Managementcol C$118K
Owns and owesPt X
$8K
net assets · Ln 32
Cash and savingsLn 1–2$8K
Total assetsLn 16$26K
LiabilitiesLn 26$18K
PeoplePt VI, VII
12
listed · VII A
PaidVII A0
Voting boardVI 1a12
IndependentVI 1b12
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$121K
Fees for servicesLn 2g$306K
Investment incomeLn 3$1
Total revenueLn 12$426K
Assets in detailPt X, end of year
CashLn 1$8K
Cash and savings togetherLn 1–2$8K
Land, buildings, equipmentLn 10c$18K
Total assetsLn 16$26K
LiabilitiesLn 26$18K
Net assetsLn 32$8K
OperationsPt I, VI
EmployeesI 52
VolunteersI 66
Fiscal year endsHeaderMay
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$54K$8K
Land, buildings, equipmentLn 10c$19K$18K
Total assetsLn 16$73K$26K
LiabilitiesLn 26$0$18K
Net assetsLn 32$73K$8K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$50K$50K
Other salaries and wagesLn 7$65K$65K
Other employee benefitsLn 9$6K$6K
Payroll taxesLn 10$6K$6K
Management feesLn 11a$44K$44K
Accounting feesLn 11c$30K$30K
Other fees for servicesLn 11g$28K$14K$14K
Office expensesLn 13$4K$4K
OccupancyLn 16$51K$51K
TravelLn 17$353$353
Conferences, conventions and meetingsLn 19$81K$51K$31K
Depreciation, depletion and amortizationLn 22$2K$2K
InsuranceLn 23$8K$8K
Other expenses (24a–d)Ln 24$106K$106K
All other expensesLn 24e$10K$10K
Total functional expensesLn 25$492K$373K$118K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $588K$579K$10K$26K 990 PDF
FY2024 $605K$597K$8K$16K 990 PDF
FY2023 Viewing $426K$492K−$65K$8K 990 PDF
FY2022 Not on file
FY2021 $208K$341K−$133K$49K 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 $426,398 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $41,382$120,657
I-9 Program service revenuePrior year $192,100$305,740
I-10 Investment incomePrior year $5$1
I-11 Other revenue$0
I-12 Total revenuePrior year $233,487$426,398
I-13 Grants and similar amounts paid$50,000
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $54,100$76,743
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $155,230$364,774
I-18 Total expensesPrior year $209,330$491,517
I-19 Revenue less expensesPrior year $24,157−$65,119
Part VI · Governance 12 of 12 board members independent, 4 to look at
VI-1a Voting members of the governing body12
VI-1b Independent voting members12
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 $426,398 across 5 lines filed
VIII-1f All other contributions, gifts and grants$120,657
VIII-1h Total contributions, gifts and grants$120,657
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $305,740$305,740
VIII-3 Investment incomeExcluded from tax $1$1
VIII-12 Total revenueRelated to mission $305,740 · Excluded from tax $1$426,398
Part IX · Statement of functional expenses $491,517 across 15 lines filed
IX-1 Grants to domestic organizationsPrograms $50,000$50,000
IX-7 Other salaries and wagesPrograms $64,810$64,810
IX-9 Other employee benefitsPrograms $5,883$5,883
IX-10 Payroll taxesPrograms $6,050$6,050
IX-11a Management feesManagement $43,732$43,732
IX-11c Accounting feesManagement $30,128$30,128
IX-11g Other fees for servicesPrograms $14,325 · Management $13,695$28,020
IX-13 Office expensesPrograms $4,088$4,088
IX-16 OccupancyPrograms $50,794$50,794
IX-17 TravelPrograms $353$353
IX-19 Conferences, conventions and meetingsPrograms $50,525 · Management $30,940$81,465
IX-22 Depreciation, depletion and amortizationPrograms $1,596$1,596
IX-23 InsurancePrograms $7,645$7,645
IX-24 Other expenses (24a–d)Programs $106,480$106,480
IX-24e All other expensesPrograms $10,473$10,473
IX-25 Total functional expensesPrograms $373,022 · Management $118,495 · Fundraising $0$491,517
Part X · Balance sheet $25,944 assets, 9 lines filed
X-1 Cash, non-interest-bearingStart of year $53,981$7,568
X-4 Accounts receivable$490
X-10c Land, buildings and equipment, netStart of year $19,482$17,886
X-16 Total assetsStart of year $73,463$25,944
X-25 Other liabilities$17,600
X-26 Total liabilitiesStart of year $0$17,600
X-27 Net assets without donor restrictionsStart of year $73,463$8,344
X-32 Total net assets or fund balancesStart of year $73,463$8,344
X-33 Total liabilities and net assetsStart of year $73,463$25,944
Part XI · Reconciliation of net assets $8,344 net assets at year end
XI-1 Total revenue$426,398
XI-2 Total expenses$491,517
XI-3 Revenue less expenses−$65,119
XI-4 Net assets at start of year$73,463
XI-10 Net assets at end of year$8,344

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

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