South Carolina Beta Chapter

Not tax-deductible

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

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
Is it a real charity?
501(c)(7)
not on the IRS revocation list
IRS BMF · Auto-Revocation List
Are gifts tax-deductible?
No
Donations are not tax-deductible
IRS Pub. 78 · IRS BMF
Is it filing on time?
FY2025
latest Form 990
IRS e-file · Filing history
Is it financially stable?
2 of 4
years in the black
Pt I · Ln 19 · 4 filings
How much reaches the programs?
100%
of spending
Pt IX · Ln 25 · col B
Do they have reserves?
<1 mo
of spending, in cash
Pt X · Ln 1–2 · Pt I · Ln 18
Do they carry debt?
$0
liabilities
Pt X · Ln 26
Who oversees it?
13
independent of 13 voting board members
Pt VI · Ln 1a–1b
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

Status and standing

Is it real, and can you give to it?

Tax-deductible?
No
Per the IRS master file.
Can I give now?
No revocation on IRS record
Not on the IRS revocation list.
Filing up to date?
Filed FY2025 (typical filing lag)
Legal name (IRS)Hdr · item CSouth Carolina Beta Chapter
EINHdr · item D82-4644973
Exempt statusHdr · item I501(c)(7) · active
Ruling yearIRS BMFOct 1940
Latest filingForm 990FY2025 · Form 990
Principal addressHdr · item CColumbia, SC
NTEE classificationIRS BMFNonprofit

Where the money goes

What each dollar paid for.

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $1.00
Program services100%$379K
Total functional expensesLn 25$379K

Financial health

Is it on solid ground?

Surplus margin
-3%
revenue over expenses, this year▼ -256% vs prior filing year
Program spending
100%
of expenses reach programs0% vs prior filing year

Summary of the Filing

Part I · fiscal year 2025 · Form 990
Total assets
$4K
FY2025▼ -73%
Total assets by fiscal year
FY2022$9K
FY2023$8K
FY2024$16K
FY2025$4K
Total liabilities
$0
FY2025
Total liabilities by fiscal year
FY2022$0
FY2023$0
FY2024$0
FY2025$0
Revenue less expensesPt I · Ln 19−$12K
Total assetsPt X · Ln 16$4K
Program-expense ratioPt IX · col B100%
Voting members of governing bodyPt I · Ln 313
Independent voting membersPt I · Ln 413

Balance Sheet

Part X · end of year
CashLn 1$4K
Total assetsLn 16$4K
Total liabilitiesLn 26$0
Total net assetsLn 32$4K
Months of cash on handcomputed0.1

Statement of Revenue

Part VIII
Program service revenue100%$367K
Total revenueLn 12$367K

Financial Metrics

Form 990 · FY2025 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $4K · Operating expenses/yr $379K
0.1 months
Where the money goes
Program services
Program services $379K · Total expenses $379K
100%
Management & General
Management & general $0 · Total expenses $379K
0%
Fundraising
Fundraising $0 · Total expenses $379K
0%
Cost to raise $1
Fundraising expense (3-yr avg) $0 · Solicited contributions (3-yr avg) $0
Solicited contributions below reporting floor
Where the money comes from
Contribution dependence
Contributions & grants $0 · Total revenue $367K
0%
Government reliance
Government grants — · Total revenue $367K
—
Earned-income share
Program service revenue $367K · Total revenue $367K
100%
Investment reliance
Investment income $0 · Total revenue $367K
0%
Program self-sufficiency
Program service revenue $367K · Total expenses $379K
97%
Growth & trend
Revenue growth (YoY)
This year $367K · Prior year $388K
-5%
Net-asset trend (YoY)
End of year $4K · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $367K · Expenses $379K
-3%
Liabilities-to-Assets
Total liabilities — · Total assets $4K
—
Net-asset ratio
Net assets $4K · Total assets $4K
100%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) — · Other securities (Pt X, ln 12) — · Total assets (Pt X, ln 16) $4K
Excludes program-related investments (Pt X, ln 13)
People & payroll
Highest Reported Total Compensation
Individual Maximillian May · Reported title PRESIDENT · Highest reported compensation $0 · Total expenses $379K
0%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) — · Total expenses $379K
—
Peer comparison

Same NTEE category, revenue band, and state where available. Descriptive — not a grade.

MetricThis orgPeer medianPercentile
Program ratio 100%——
Overhead ratio 0%——
Revenue growth -5%——

Straight from the Form 990 — descriptive, not an evaluation. A ratio is hidden when its base is zero or too small to be meaningful; the dollars are always shown.

Leadership and pay

Who runs it, and what are they paid?

Officers, Directors & Key Employees

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 →

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Governance & Policies

Part VI
  • 13Voting board membersPt VI · Ln 1a
  • 13Independent board membersPt VI · Ln 1b
  • Conflict-of-interest policyPt VI · Ln 12aNo
  • Whistleblower policyPt VI · Ln 13No
  • Document retention policyPt VI · Ln 14No
  • Top official’s pay independently reviewedPt VI · Ln 15aNo
  • Family or business ties among leadersPt VI · Ln 2No

Mission and programs

What it does.

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.

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Mission & Programs · Part III

Where the work happens

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

For member benefit

Pt IX · col B

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Filing history

Every return on file.

YearRevenueExpensesChangeFiling
FY2025 Latest Viewing $367K$379K-5% 990 PDF
FY2024 $388K$380K+44% 990 PDF
FY2023 $270K$272K-9% 990 PDF
FY2022 $298K$294K 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

Not shown yet: ratings, outcomes, and peer benchmarks. A Form 990 doesn’t report them.

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2025IRS
Classification, formation year, addressIRS Business Master File
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