South Carolina Beta Chapter

Not tax-deductible

Columbia, SC501(c)(7)EIN 82-4644973

This page gets seen. Tell your story. Claim this org.

The purpose of the entity is to operate the local Chapter of phi delta theta fraternity Beta Chapter at university of South Carolina, a college social fraternity. The mission of the organization is to promote the social, intellectual, and moral development of college and university men, both members and pledges of phi delta theta fraternity. The organization spends resources to support the education of members, promote social functions, and support philanthropic causes in the community. The organization spends equal amounts of time on each mission IT supports. The activities are supported through member dues and donations.

100¢ of each $1 spent went to programs.
Run by 10 volunteers.
Mission: Form 990 Part I, line 1 · Programs: Part IX · 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 4
filings with a surplus
Average deficit $160 a year · under 1% 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
100%
of spending
Looks good: 100% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
<1 mo
of spending, in cash
Concern: 0.1 months of spending in cash; under 2 weeks.
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
13
of 13 voting members
Looks good: 13 of 13 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$367K
-5% vs prior year
Spent
$379K
To programs
100%
Net assets
$4K
By yearFY2022–FY2025
Revenue
$367K
FY2025▼ -5%
Revenue by fiscal year
FY2022$298K
FY2023$270K
FY2024$388K
FY2025$367K
Expenses
$379K
FY2025-0.4%
Expenses by fiscal year
FY2022$294K
FY2023$272K
FY2024$380K
FY2025$379K
Net assets
$4K
FY2025▼ -73%
Net assets by fiscal year
FY2022$9K
FY2023$8K
FY2024$16K
FY2025$4K

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

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Oct 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% · $379K

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

Something off? The org can add a note here. Request edit privileges.

Who runs it and what they're paid

13 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
$0Pt VII · Sec A
Vice Preside
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
Recruitment
$0Pt VII · Sec A
Recruitment
$0Pt VII · Sec A
Recruitment
$0Pt VII · Sec A
Risk Managem
$0Pt VII · Sec A
Social Chair
$0Pt VII · Sec A
See South Carolina Beta Chapter executive salaries →

Are you one of these people? Claim this org to confirm your role

Something off? The org can add a note here. Request edit privileges.

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

Develops college men socially, intellectually, and morally through education, events, and philanthropy.

Provided by the organization

This section is blank until South Carolina Beta Chapter claims this page.

Know this organization? Claim it to add your story

1 program service, described in the organization's own filed words · FY2024.
01

For member benefit

Pt IX · col B

Run this program? Claim this org to tell your story

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$367K
Ln 12
Fees for servicesLn 2g$367K
Money outPt IX
$379K
Ln 25
Programscol B$379K
Owns and owesPt X
$4K
net assets · Ln 32
Cash and savingsLn 1–2$4K
Total assetsLn 16$4K
LiabilitiesLn 26$0
PeoplePt VI, VII
13
listed · VII A
PaidVII A0
Voting boardVI 1a13
IndependentVI 1b13
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$367K
Total revenueLn 12$367K
Assets in detailPt X, end of year
CashLn 1$4K
Cash and savings togetherLn 1–2$4K
Total assetsLn 16$4K
LiabilitiesLn 26$0
Net assetsLn 32$4K
OperationsPt I, VI
EmployeesI 50
VolunteersI 610
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$16K$4K
Total assetsLn 16$16K$4K
LiabilitiesLn 26$0$0
Net assetsLn 32$16K$4K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other expenses (24a–d)Ln 24$316K$316K
All other expensesLn 24e$63K$63K
Total functional expensesLn 25$379K$379K$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $367K$379K−$12K$4K 990 PDF
FY2024 $388K$380K$8K$16K 990 PDF
FY2023 $270K$272K−$1K$8K 990 PDF
FY2022 $298K$294K$4K$9K 990 PDF

Want to add your own materials alongside these filings? Claim this org

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 FY2025 990 (4 parts)
Part VIII · Statement of revenue $367,453 across 2 lines filed
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $367,453$367,453
VIII-12 Total revenueRelated to mission $367,453$367,453
Part IX · Statement of functional expenses $379,025 across 2 lines filed
IX-24 Other expenses (24a–d)Programs $316,423$316,423
IX-24e All other expensesPrograms $62,602$62,602
IX-25 Total functional expensesPrograms $379,025 · Management $0 · Fundraising $0$379,025
Part X · Balance sheet $4,313 assets, 6 lines filed
X-1 Cash, non-interest-bearingStart of year $15,885$4,313
X-16 Total assetsStart of year $15,885$4,313
X-26 Total liabilitiesStart of year $0$0
X-27 Net assets without donor restrictionsStart of year $15,885$4,313
X-32 Total net assets or fund balancesStart of year $15,885$4,313
X-33 Total liabilities and net assetsStart of year $15,885$4,313
Part XI · Reconciliation of net assets $4,313 net assets at year end
XI-1 Total revenue$367,453
XI-2 Total expenses$379,025
XI-3 Revenue less expenses−$11,572
XI-4 Net assets at start of year$15,885
XI-10 Net assets at end of year$4,313

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

Similar organizations you could support · Compare with another nonprofit

Names, privacy, and removal requests More

The names, titles, and compensation shown on this page are reproduced from IRS Form 990 filings, which are public records.

Philanthropy.org does not alter the content of those filings. All information appears exactly as reported by the filing organization for the tax year shown.

We publish only information contained in the public IRS filing — and less than the filing contains. Our profile pages do not display street addresses, telephone numbers, personal email addresses, or other personal contact information, even where the filing includes them.

Many people share the same name. A name shown on this page reflects only what one organization reported in one IRS filing for one tax year. It should not be interpreted as identifying any other individual with the same or a similar name.

If you are no longer affiliated with the organization, your name will generally stop appearing in future IRS filings once the organization no longer reports you. Pages for tax years in which you were reported remain published because those filings remain part of the public record.

Philanthropy.org does not alter or remove IRS filing records. Removing a page from this website would not remove the underlying IRS filing, which remains publicly available from the IRS and other publishers of the same information.

If you believe the IRS filing itself is inaccurate, corrections must be made by the filing organization or the IRS directly.

If you ARE the filing organization, claim this org and add context

Made it to the end? Claim this organization

Keep this kind of thing free
Keep public charity data easy to read.

Free to the public, because obviously. Like this? Pay it forward. Don't like this? Help us get better.

Card, Apple Pay or Google Pay through Stripe. One time.
Keep this kind of thing free
Keep public charity data easy to read.

Free to the public, because obviously. Like this? Pay it forward. Don't like this? Help us get better.

Card, Apple Pay or Google Pay through Stripe. One time.

All figures are derived from public IRS Form 990 filings and are presented without evaluation of any organization. philanthropy.org does not rate, score, or rank organizations, including the pay comparisons above.