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Phi Delta Theta Fraternity FY2021 filing

Not tax-deductible

Tuscaloosa, AL501(c)(7)Mutual / membership EIN 59-2339079Revenue $335K in FY2021Latest return filed Dec 9, 2025

On file with the IRSufl.phideltatheta.orgTuscaloosa, ALTax-exempt since Mar 1973

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Undergraduate chapter of a national collegiate social Fraternity.

Form 990 Part I, line 1, FY2021. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 59-2339079) · Dispute this line
501(c)(7) social or recreational club; gifts are not tax-deductible as charitable contributions.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78

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
Listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
No
Donations are not tax-deductible
The IRS does not list gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
The latest return is for FY2025, 1 tax year back.
IRS e-file · Filing history
Surplus or deficit
1 of 3
filings with a surplus
Average surplus $763 a year · 0.3% of revenue · last 3 filings
A surplus in 1 of the last 3 filings.
Pt I · Ln 19 · 3 filings
Spent on programs
0%
of spending
0% of spending went to programs.
Pt IX · Ln 25 · col B
Cash reserves
0.1 mo
of spending, in cash
0.1 months of spending in cash.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$49K
94% of total assets
Liabilities are 94% of assets.
Pt X · Ln 26
Independent board members
0
of 12 voting members
None of 12 voting members are independent.
Pt VI · Ln 1a–1b
In line with peersDifferent from peersFar from peersNo peer rangeNo data yetTap a box for the reason.
Revenue
$335K
Spent
$307K
To programs
0%
Net assets
$3K
By yearFY2021–FY2025
Revenue
$335K
FY2021
Tap a bar for its year
Revenue by fiscal year
FY2021$335K
FY2022$200K
FY2023$179K
FY2024$224K
FY2025$195K
Expenses
$307K
FY2021
Tap a bar for its year
Expenses by fiscal year
FY2021$307K
FY2022$203K
FY2023Not on file
FY2024$246K
FY2025Not on file
Net assets
$3K
FY2021
Tap a bar for its year
Net assets by fiscal year
FY2021$3K
FY2022$238
FY2023$3K
FY2024−$20K
FY2025−$20K

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

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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 Mar 1973.

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

Who runs it and what they're paid

11 people listed on the 990.

Part VII, Section A · reportable compensation
$0Pt VII · Sec A
Marcus Bernal
Secretary
$0Pt VII · Sec A
Kenneth Debs
Treasurer
$0Pt VII · Sec A
Giancarlo Fuentes
Member at La
$0Pt VII · Sec A
Paul Kocenko
Social Chair
$0Pt VII · Sec A
Franky Martell
House Manage
$0Pt VII · Sec A
Frank Montes
Preceptor
$0Pt VII · Sec A
Alexander Ramos
Vice Preside
$0Pt VII · Sec A
See Phi Delta Theta Fraternity executive salaries →

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 brotherhood and leadership among college men through social and academic programs.

Questions for Phi Delta Theta Fraternity

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1 program · in their own filed words · FY2020
01

Provided meals, housing and chapter programming for undergraduate chapter of national collegiate social fraternity.

Form 990 Part III, line 4, FY2020. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 59-2339079) · Dispute this line
Pt IX · Ln 25 · col B

By the numbers

The FY2021 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$335K
Ln 12
Fees for servicesLn 2g$335K
Investment incomeLn 3$2
Money outPt IX
$307K
Ln 25
Owns and owesPt X
$3K
net assets · Ln 32
Cash and savingsLn 1–2$3K
Total assetsLn 16$52K
LiabilitiesLn 26$49K
PeoplePt VI, VII
11
listed · VII A
PaidVII A0
Voting boardVI 1a12
IndependentVI 1b0
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$335K
Investment incomeLn 3$2
Total revenueLn 12$335K
Assets in detailPt X, end of year
SavingsLn 2$3K
Cash and savings togetherLn 1–2$3K
Accounts receivableLn 4$49K
Total assetsLn 16$52K
LiabilitiesLn 26$49K
Net assetsLn 32$3K
OperationsPt I, VI
EmployeesI 50
VolunteersI 612
Fiscal year endsHeaderJuly
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$39K$3K
Total assetsLn 16$319K$52K
LiabilitiesLn 26$344K$49K
Net assetsLn 32−$25K$3K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Legal feesLn 11b$4K
Accounting feesLn 11c$9K
Office expensesLn 13$499
OccupancyLn 16$127K
Conferences, conventions and meetingsLn 19$674
Other expenses (24a–d)Ln 24$113K
All other expensesLn 24e$53K
Total functional expensesLn 25$307K$0$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 LatestFiled with the IRS Dec 9, 2025 $195K−$20K 990 PDF
FY2024Filed with the IRS Dec 16, 2024 $224K$246K−$23K−$20K 990 PDF
FY2023Filed with the IRS Nov 22, 2023 $179K$3K 990 PDF
FY2022Filed with the IRS May 17, 2023 $200K$203K−$3K$238 990 PDF
FY2021 ViewingFiled with the IRS Jun 6, 2022 $335K$307K$28K$3K 990 PDF

Schedules filed Part IV

A · Public support I · Grants O · Explanations
See the full FY2021 990
Part I · Summary $335,277 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $1,000$0
I-9 Program service revenuePrior year $878,895$335,275
I-10 Investment incomePrior year $58$2
I-11 Other revenue$0
I-12 Total revenuePrior year $879,953$335,277
I-13 Grants and similar amounts paidPrior year $9,025$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $2,341$0
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $848,376$307,474
I-18 Total expensesPrior year $859,742$307,474
I-19 Revenue less expensesPrior year $20,211$27,803
Part VI · Governance 0 of 12 board members independent, 4 to look at
VI-1a Voting members of the governing body12
VI-1b Independent voting members0
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 $335,277 across 3 lines filed
Lines not itemized here account for $19,608 of total revenue; see the IRS return.
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $315,667$315,667
VIII-3 Investment incomeUnrelated business $2$2
VIII-12 Total revenueRelated to mission $335,275 · Unrelated business $2$335,277
Part IX · Statement of functional expenses $307,474 across 7 lines filed
IX-11b Legal fees$3,620
IX-11c Accounting fees$8,854
IX-13 Office expenses$499
IX-16 Occupancy$127,470
IX-19 Conferences, conventions and meetings$674
IX-24 Other expenses (24a–d)$113,269
IX-24e All other expenses$53,088
IX-25 Total functional expensesPrograms $0 · Management $0 · Fundraising $0$307,474
Part X · Balance sheet $52,239 assets, 8 lines filed
X-2 Savings and temporary cash investmentsStart of year $39,020$3,111
X-4 Accounts receivableStart of year $280,246$49,128
X-16 Total assetsStart of year $319,266$52,239
X-19 Deferred revenueStart of year $289,123$49,128
X-26 Total liabilitiesStart of year $343,958$49,128
X-27 Net assets without donor restrictionsStart of year −$24,692$3,111
X-32 Total net assets or fund balancesStart of year −$24,692$3,111
X-33 Total liabilities and net assetsStart of year $319,266$52,239
Part XI · Reconciliation of net assets $3,111 net assets at year end
XI-1 Total revenue$335,277
XI-2 Total expenses$307,474
XI-3 Revenue less expenses$27,803
XI-4 Net assets at start of year−$24,692
XI-10 Net assets at end of year$3,111

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

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