Phi Sigma Sigma INC - Delta Eta

Not tax-deductible

Eldersburg, MD501(c)(7)Mutual / membership EIN 58-1485432Revenue $338K in FY2025

On file with the IRS1213 Liberty Rd Ste J Pmb 335, 21784-7977 · Eldersburg, MDTax-exempt since May 1946

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Promote the fellowship of its members.

501(c)(7) social or recreational club; gifts are not tax-deductible as charitable contributions.
Run by 246 volunteers.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · 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 2
filings with a surplus
Average surplus $14K a year · 5% of revenue · last 2 filings
Looks good: a surplus in 2 of the last 2 filings.
Pt I · Ln 19 · 2 filings
5 mo
of spending, in cash
Looks good: 4.6 months of spending in cash; 3 or more.
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
4
of 4 voting members
Looks good: 4 of 4 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$338K
+57% vs prior year
Spent
$328K
Net assets
$126K
By yearFY2021–FY2025
Revenue
$338K
FY2025▲ +57%
Tap a bar for its year
Revenue by fiscal year
FY2021$24K
FY2022$169K
FY2023$162K
FY2024$215K
FY2025$338K
Expenses
$328K
FY2025▲ +67%
Tap a bar for its year
Expenses by fiscal year
FY2021Not on file
FY2022Not on file
FY2023Not on file
FY2024$197K
FY2025$328K
Net assets
$126K
FY2025▲ +9%
Tap a bar for its year
Net assets by fiscal year
FY2021$122K
FY2022$127K
FY2023$90K
FY2024$116K
FY2025$126K

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

990 PDF Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in May 1946.

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

Who runs it and what they're paid

6 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
Former Vice Archon
$0Pt VII · Sec A
Former Archon
$0Pt VII · Sec A
$0Pt VII · Sec A
Vice Archon
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
See Phi Sigma Sigma INC - Delta Eta 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 camaraderie and shared experiences among its members.

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Provided by the organization

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1 program · in their own filed words · FY2024
01

Operation of membership organization for its 246 members.

Pt IX · col B

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 · 3 grants · $129K · 2023–2024
Phi Sigma Sigma INCMD · FY2024$115,431

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$338K
Ln 12
Fees for servicesLn 2g$332K
Gifts and grantsLn 1h$5K
Investment incomeLn 3$1K
Money outPt IX
$328K
Ln 25
Owns and owesPt X
$126K
net assets · Ln 32
Cash and savingsLn 1–2$126K
Total assetsLn 16$126K
LiabilitiesLn 26$0
PeoplePt VI, VII
6
listed · VII A
PaidVII A0
Voting boardVI 1a4
IndependentVI 1b4
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$5K
Fees for servicesLn 2g$332K
Investment incomeLn 3$1K
Other incomeLn 4–11$783
Total revenueLn 12$338K
Assets in detailPt X, end of year
CashLn 1$126K
Cash and savings togetherLn 1–2$126K
Total assetsLn 16$126K
LiabilitiesLn 26$0
Net assetsLn 32$126K
OperationsPt I, VI
EmployeesI 50
VolunteersI 6246
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 FY25End FY25
Cash and savingsLn 1–2$116K$126K
Total assetsLn 16$116K$126K
LiabilitiesLn 26$0$0
Net assetsLn 32$116K$126K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$125K
Other expenses (24a–d)Ln 24$186K
All other expensesLn 24e$16K
Total functional expensesLn 25$328K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $338K$328K$10K$126K 990 PDF
FY2024 $215K$197K$18K$116K 990 PDF
FY2023 $162K$90K 990 PDF
FY2022 $169K$127K 990 PDF
FY2021 $24K$122K 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2025 990 (6 parts)
Part I · Summary $338,356 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $6,958$4,712
I-9 Program service revenuePrior year $199,204$331,759
I-10 Investment incomePrior year $5,480$1,102
I-11 Other revenuePrior year $3,193$783
I-12 Total revenuePrior year $214,835$338,356
I-13 Grants and similar amounts paidPrior year $6,217$125,146
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 $190,606$202,860
I-18 Total expensesPrior year $196,823$328,006
I-19 Revenue less expensesPrior year $18,012$10,350
Part VI · Governance 4 of 4 board members independent, 4 to look at
VI-1a Voting members of the governing body4
VI-1b Independent voting members4
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 $338,356 across 6 lines filed
VIII-1f All other contributions, gifts and grants$4,712
VIII-1h Total contributions, gifts and grants$4,712
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $331,759$331,759
VIII-3 Investment incomeUnrelated business $1,000 · Excluded from tax $102$1,102
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $783$783
VIII-12 Total revenueRelated to mission $332,542 · Unrelated business $1,000 · Excluded from tax $102$338,356
Part IX · Statement of functional expenses $328,006 across 3 lines filed
IX-1 Grants to domestic organizations$125,146
IX-24 Other expenses (24a–d)$186,436
IX-24e All other expenses$16,424
IX-25 Total functional expenses$328,006
Part X · Balance sheet $125,880 assets, 5 lines filed
X-1 Cash, non-interest-bearingStart of year $115,530$125,880
X-16 Total assetsStart of year $115,530$125,880
X-26 Total liabilitiesStart of year $0$0
X-32 Total net assets or fund balancesStart of year $115,530$125,880
X-33 Total liabilities and net assetsStart of year $115,530$125,880
Part XI · Reconciliation of net assets $125,880 net assets at year end
XI-1 Total revenue$338,356
XI-2 Total expenses$328,006
XI-3 Revenue less expenses$10,350
XI-4 Net assets at start of year$115,530
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$125,880

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

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