Phi Alpha Delta Law Fraternity International FY2024 filing

Not tax-deductible

Towson, MD501(c)(7)Since 1902EIN 95-1105025Revenue $1.3M in FY2024

On file with the IRSpad.org606 Baltimore Ave Ste 303, 21204-4085 · Towson, MDTax-exempt since Apr 1945

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Promoting professional competency and achievement within the legal profession.

96¢ of each $1 spent went to programs.
$130K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Programs: Part IX · Pay: Part VII

Before you give

FY2024 · 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
FY2026
latest Form 990
Looks good: the latest return is for FY2026, this tax year; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
4 of 6
filings with a surplus
Average surplus $31K a year · 2% of revenue · last 6 filings
Fine: a surplus in 4 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
96%
of spending
Looks good: 96% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$130K
to officers and key staff · 10% of spending
Looks good: pay to officers and key staff is 10% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
9 mo
of spending, in cash
Looks good: 9.1 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$71K
7% of total assets
Looks good: liabilities are 7% of assets; 50% or less.
Pt X · Ln 26
Independent board members
9
of 9 voting members
Looks good: 9 of 9 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$1.3M
+5% vs prior year
Spent
$1.3M
To programs
96%
Net assets
$973K
By yearFY2021–FY2026
Revenue
$1.3M
FY2024▲ +5%
Tap a bar for its year
Revenue by fiscal year
FY2021$1.2M
FY2022$1.1M
FY2023$1.3M
FY2024$1.3M
FY2025$1.5M
FY2026$1.6M
Expenses
$1.3M
FY2024▼ -10%
Tap a bar for its year
Expenses by fiscal year
FY2021$951K
FY2022$1.0M
FY2023$1.5M
FY2024$1.3M
FY2025$1.6M
FY2026$1.6M
Net assets
$973K
FY2024▲ +0.5%
Tap a bar for its year
Net assets by fiscal year
FY2021$1.0M
FY2022$1.2M
FY2023$968K
FY2024$973K
FY2025$932K
FY2026$999K

From the FY2024 Form 990 (year ending May 2024) · figures checked against the IRS filing · see the original

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You’re viewing the FY2024 filing — not the latest on file. See the latest (FY2026) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2026. IRS ruling in Apr 1945.

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

Where the money goes

96 cents of each dollar spent went to programs.

Program services 96% · $1.3M Management & general 2% · $31K Fundraising 2% · $27K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

10 people listed on the 990; $130K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2023); the FY2024 filing did not itemize Part VII
Executive Director
$130,054Pt VII · Sec A
International Board Member
$0Pt VII · Sec A
International Marshal
$0Pt VII · Sec A
International Justice
$0Pt VII · Sec A
International Board Member
$0Pt VII · Sec A
International Treasurer
$0Pt VII · Sec A
International Secretary
$0Pt VII · Sec A
International Board Member
$0Pt VII · Sec A

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2026FY2025FY2024FY2023FY2022FY2021
Andrew Sagan$149,303$142,141$130,054$130,054$125,308$143,826

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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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

Promotes professional competence and achievement for lawyers.

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Provided by the organization

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3 programs · $1.3M · in their own filed words · FY2023
01

LAW/PRE-LAW the law program refers to the programs dealing with the law students and alumni. The main goal and purpose is to provide service to the student, school, profession, and community.

$615Kprogram expense
02

CONVENTION/ pre-law CONFERENCE/ other conferences the convention is reserved for members of the law portion of the fraternity. The convention occurs once every two years and allows the students and alumni delegates to elect the leadership of the fraternity and set a working agenda for the next two years.

$329Kprogram expense
03

Other programs- the fraternity engages in other programs including pad day at the supreme court, maintenance of numerous publications and publication of the reporter as well as membership development, law school mock trial competition and pre-law symposia.

$313Kprogram expense

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$1.3M
Ln 12
Gifts and grantsLn 1h$954K
Fees for servicesLn 2g$351K
Investment incomeLn 3$15K
Money outPt IX
$1.3M
Ln 25
Programscol B$1.3M
Managementcol C$31K
Fundraisingcol D$27K
Owns and owesPt X
$973K
net assets · Ln 32
Cash and savingsLn 1–2$999K
Total assetsLn 16$1.0M
LiabilitiesLn 26$71K
PeoplePt VI, VII
10
listed · VII A
PaidVII A1
Voting boardVI 1a9
IndependentVI 1b9
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$954K
Fees for servicesLn 2g$351K
Investment incomeLn 3$15K
Other incomeLn 4–11$443
Gains on assetsLn 7−$1K
Total revenueLn 12$1.3M
Assets in detailPt X, end of year
CashLn 1$999K
Cash and savings togetherLn 1–2$999K
Land, buildings, equipmentLn 10c$21K
Other assetsLn 15$24K
Total assetsLn 16$1.0M
LiabilitiesLn 26$71K
Net assetsLn 32$973K
OperationsPt I, VI
EmployeesI 57
VolunteersI 6125
Fiscal year endsHeaderMay
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$956K$999K
Land, buildings, equipmentLn 10c$28K$21K
Total assetsLn 16$1.0M$1.0M
LiabilitiesLn 26$74K$71K
Net assetsLn 32$968K$973K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$138K$129K$6K$3K
Pay of disqualified personsLn 6$340K$320K$14K$7K
Pension plan contributionsLn 8$13K$12K$530$265
Other employee benefitsLn 9$57K$54K$2K$1K
Payroll taxesLn 10$38K$36K$2K$765
Legal feesLn 11b$4K$4K$156$78
Accounting feesLn 11c$23K$21K$910$455
Other fees for servicesLn 11g$15K$14K$600$300
Office expensesLn 13$13K$12K$504$252
Information technologyLn 14$92K$92K
OccupancyLn 16$55K$52K$2K$1K
Conferences, conventions and meetingsLn 19$195K$192K$2K$1K
InterestLn 20$1K$1K$52$26
Depreciation, depletion and amortizationLn 22$11K$10K$444$222
InsuranceLn 23$67K$67K
Other expenses (24a–d)Ln 24$190K$178K$12K
All other expensesLn 24e$64K$63K$723$361
Total functional expensesLn 25$1.3M$1.3M$31K$27K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2026 Latest $1.6M$1.6M$67K$999K 990 PDF
FY2025 $1.5M$1.6M−$42K$932K 990 PDF
FY2024 Viewing $1.3M$1.3M$5K$973K 990 PDF
FY2023 $1.3M$1.5M−$198K$968K 990 PDF
FY2022 $1.1M$1.0M$128K$1.2M 990 PDF
FY2021 $1.2M$951K$224K$1.0M 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
See the full FY2024 990 (6 parts)
Part I · Summary $1,320,836 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $905,089$953,904
I-9 Program service revenuePrior year $324,948$351,421
I-10 Investment incomePrior year $452$15,068
I-11 Other revenuePrior year $29,521$443
I-12 Total revenuePrior year $1,260,010$1,320,836
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $568,231$586,498
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $889,416$729,307
I-18 Total expensesPrior year $1,457,647$1,315,805
I-19 Revenue less expensesPrior year −$197,637$5,031
Part VI · Governance 9 of 9 board members independent, 1 to look at
VI-1a Voting members of the governing body9
VI-1b Independent voting members9
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
Part VIII · Statement of revenue $1,320,836 across 7 lines filed
Lines not itemized here account for $37,779 of total revenue; see the IRS return.
VIII-1b Membership dues$953,904
VIII-1h Total contributions, gifts and grants$953,904
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $313,642$313,642
VIII-3 Investment incomeExcluded from tax $16,127$16,127
VIII-5 RoyaltiesRelated to mission $443$443
VIII-7 Net gain or loss on sales of assetsRelated to mission −$1,059−$1,059
VIII-12 Total revenueRelated to mission $350,805 · Unrelated business $0 · Excluded from tax $16,127$1,320,836
Part IX · Statement of functional expenses $1,315,805 across 17 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $129,461 · Management $5,509 · Fundraising $2,755$137,725
IX-6 Pay of disqualified personsPrograms $319,804 · Management $13,609 · Fundraising $6,804$340,217
IX-8 Pension plan contributionsPrograms $12,449 · Management $530 · Fundraising $265$13,244
IX-9 Other employee benefitsPrograms $53,642 · Management $2,282 · Fundraising $1,141$57,065
IX-10 Payroll taxesPrograms $35,952 · Management $1,530 · Fundraising $765$38,247
IX-11b Legal feesPrograms $3,665 · Management $156 · Fundraising $78$3,899
IX-11c Accounting feesPrograms $21,384 · Management $910 · Fundraising $455$22,749
IX-11g Other fees for servicesPrograms $14,081 · Management $600 · Fundraising $300$14,981
IX-13 Office expensesPrograms $11,849 · Management $504 · Fundraising $252$12,605
IX-14 Information technologyPrograms $92,313$92,313
IX-16 OccupancyPrograms $51,700 · Management $2,199 · Fundraising $1,100$54,999
IX-19 Conferences, conventions and meetingsPrograms $191,717 · Management $2,027 · Fundraising $1,013$194,757
IX-20 InterestPrograms $1,230 · Management $52 · Fundraising $26$1,308
IX-22 Depreciation, depletion and amortizationPrograms $10,425 · Management $444 · Fundraising $222$11,091
IX-23 InsurancePrograms $67,127$67,127
IX-24 Other expenses (24a–d)Programs $177,919 · Fundraising $11,661$189,580
IX-24e All other expensesPrograms $62,814 · Management $723 · Fundraising $361$63,898
IX-25 Total functional expensesPrograms $1,257,532 · Management $31,075 · Fundraising $27,198$1,315,805
Part X · Balance sheet $1,044,217 assets, 10 lines filed
X-1 Cash, non-interest-bearingStart of year $956,376$998,608
X-10c Land, buildings and equipment, netStart of year $27,605$21,263
X-15 Other assetsStart of year $58,321$24,346
X-16 Total assetsStart of year $1,042,302$1,044,217
X-17 Accounts payable and accrued expensesStart of year $7,050$27,480
X-25 Other liabilitiesStart of year $66,918$43,372
X-26 Total liabilitiesStart of year $73,968$70,852
X-27 Net assets without donor restrictionsStart of year $968,334$973,365
X-32 Total net assets or fund balancesStart of year $968,334$973,365
X-33 Total liabilities and net assetsStart of year $1,042,302$1,044,217
Part XI · Reconciliation of net assets $973,365 net assets at year end
XI-1 Total revenue$1,320,836
XI-2 Total expenses$1,315,805
XI-3 Revenue less expenses$5,031
XI-4 Net assets at start of year$968,334
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$973,365

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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