Phi Gamma Delta

IRS exemption revoked

Corvallis, ORUnknown exempt organization EIN 93-0252900Revenue $108K in FY2020Files the 990-N e-Postcard (latest 2021). Last full Form 990: 2019.

On file with the IRSCorvallis, OR

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Provide housing and meals for undergraduate fraternity members

Form 990 Part I, line 1, FY2020. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 93-0252900) · Dispute this line
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

FY2020 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
Revoked
IRS exemption revoked
The IRS revoked its tax exemption.
IRS Auto-Revocation List
Latest return
FY2021
latest 990-N e-Postcard
The latest return is for FY2021, 5 tax years back.
IRS e-file · Filing history
Spent on programs
100%
of spending
100% of spending went to programs.
Pt IX · Ln 25 · col B
7.9 mo
of spending, in cash
7.9 months of spending in cash.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$14K
3% of total assets
Liabilities are 3% of assets.
Pt X · Ln 26
Independent board members
3
of 3 voting members
3 of 3 voting members are independent.
Pt VI · Ln 1a–1b
Revenue
$108K
Spent
$129K
To programs
100%
Net assets
$438K

From the FY2020 Form 990 (year ending August 2020) · see the original

IRS revoked this organization's tax-exempt status on January 15, 2026

Is it real?

No. The IRS revoked its tax exemption. Files the 990-N e-Postcard (latest 2021). Last full Form 990: 2019.

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% · $129K

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

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Who runs it and what they're paid

3 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2019); the FY2020 filing did not itemize Part VII
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
Sec/Purple Leg
$0Pt VII · Sec A
See Phi Gamma Delta 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

Offers housing and meals to undergraduate fraternity members.

Questions for Phi Gamma Delta

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1 program · in their own filed words · FY2019
01

The principal purpose of the organization is to provide a residence for undergraduate members of the fraternity while attending oregon state university.

Form 990 Part III, line 4, FY2019. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 93-0252900) · Dispute this line
Pt IX · Ln 25 · col B

By the numbers

The FY2020 990, line by line.

1The main four
Money inPt VIII
$108K
Ln 12
Fees for servicesLn 2g$108K
Money outPt IX
$129K
Ln 25
Programscol B$129K
Owns and owesPt X
$438K
net assets · Ln 32
Cash and savingsLn 1–2$85K
Total assetsLn 16$452K
LiabilitiesLn 26$14K
PeoplePt VI, VII
3
listed · VII A
PaidVII A0
Voting boardVI 1a3
IndependentVI 1b3
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$108K
Gains on assetsLn 7$0
Total revenueLn 12$108K
Assets in detailPt X, end of year
CashLn 1$85K
Cash and savings togetherLn 1–2$85K
Land, buildings, equipmentLn 10c$367K
Total assetsLn 16$452K
LiabilitiesLn 26$14K
Net assetsLn 32$438K
OperationsPt I, VI
EmployeesI 50
VolunteersI 610
Fiscal year endsHeaderAugust
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 FY20End FY20
Cash and savingsLn 1–2$65K$85K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$400K$367K
Total assetsLn 16$465K$452K
LiabilitiesLn 26$7K$14K
Net assetsLn 32$458K$438K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0
Grants to domestic individualsLn 2$0
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of officers and key staff (Part IX, line 5)Ln 5$0
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$0
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$0
Payroll taxesLn 10$0
Management feesLn 11a$0
Legal feesLn 11b$0
Accounting feesLn 11c$2K$2K
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$0
Advertising and promotionLn 12$0
Office expensesLn 13$1K$1K
Information technologyLn 14$0
RoyaltiesLn 15$0
OccupancyLn 16$0
TravelLn 17$0
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$0
InterestLn 20$0
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$33K$33K
InsuranceLn 23$12K$12K
Other expenses (24a–d)Ln 24$60K$60K
All other expensesLn 24e$20K$20K
Total functional expensesLn 25$129K$129K$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2020 Latest ViewingFiled with the IRS Jul 21, 2021 $108K$129K−$21K$438K 990 PDF

Files the 990-N e-Postcard (latest 2021). Last full Form 990: 2019. The 990-N has no money details, and postcard years before 2021 are not published by the IRS.

Schedules filed Part IV

I · Grants O · Explanations
See the full FY2020 990
Part I · Summary $107,739 revenue, 12 lines filed
I-8 Contributions and grants$0
I-9 Program service revenuePrior year $166,564$107,739
I-10 Investment income$0
I-11 Other revenue$0
I-12 Total revenuePrior year $166,564$107,739
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefits$0
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $180,778$128,527
I-18 Total expensesPrior year $180,778$128,527
I-19 Revenue less expensesPrior year −$14,214−$20,788
Part VI · Governance 3 of 3 board members independent, 4 to look at
VI-1a Voting members of the governing body3
VI-1b Independent voting members3
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 $107,739 across 8 lines filed
VIII-1h Total contributions, gifts and grants$0
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $107,739$107,739
VIII-3 Investment income$0
VIII-5 Royalties$0
VIII-6 Net rental income or loss$0
VIII-7 Net gain or loss on sales of assets$0
VIII-8 Net income from fundraising events$0
VIII-12 Total revenueRelated to mission $107,739$107,739
Part IX · Statement of functional expenses $128,527 across 31 lines filed
IX-1 Grants to domestic organizations$0
IX-2 Grants to domestic individuals$0
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of officers and key staff (Part IX, line 5)$0
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wages$0
IX-8 Pension plan contributions$0
IX-9 Other employee benefits$0
IX-10 Payroll taxes$0
IX-11a Management fees$0
IX-11b Legal fees$0
IX-11c Accounting feesPrograms $2,097$2,097
IX-11d Lobbying fees$0
IX-11f Investment management fees$0
IX-12 Advertising and promotion$0
IX-13 Office expensesPrograms $1,334$1,334
IX-14 Information technology$0
IX-15 Royalties$0
IX-16 Occupancy$0
IX-17 Travel$0
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$0
IX-20 Interest$0
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortizationPrograms $32,833$32,833
IX-23 InsurancePrograms $11,859$11,859
IX-24 Other expenses (24a–d)Programs $60,126$60,126
IX-24e All other expensesPrograms $20,278$20,278
IX-25 Total functional expensesPrograms $128,527 · Management $0 · Fundraising $0$128,527
Part X · Balance sheet $451,912 assets, 21 lines filed
X-1 Cash, non-interest-bearingStart of year $65,398$85,101
X-2 Savings and temporary cash investments$0
X-3 Pledges and grants receivable$0
X-4 Accounts receivable$0
X-5 Loans to officers and key people$0
X-6 Loans to other insiders$0
X-7 Notes and loans receivable$0
X-8 Inventories for sale or use$0
X-9 Prepaid expenses and deferred charges$0
X-10c Land, buildings and equipment, netStart of year $399,644$366,811
X-11 Publicly traded securities$0
X-12 Other securities$0
X-13 Program-related investments$0
X-14 Intangible assets$0
X-15 Other assets$0
X-16 Total assetsStart of year $465,042$451,912
X-23 Secured mortgages and notes payableStart of year $7,372$13,647
X-26 Total liabilitiesStart of year $7,372$13,647
X-27 Net assets without donor restrictionsStart of year $457,670$438,265
X-32 Total net assets or fund balancesStart of year $457,670$438,265
X-33 Total liabilities and net assetsStart of year $465,042$451,912
Part XI · Reconciliation of net assets $438,265 net assets at year end
XI-1 Total revenue$107,739
XI-2 Total expenses$128,527
XI-3 Revenue less expenses−$20,788
XI-4 Net assets at start of year$457,670
XI-9 Other changes in net assets$1,383
XI-10 Net assets at end of year$438,265

Form 990 e-file (XML) FY2020 from the IRS · Classification, formation year and address from the IRS Business Master File

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