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    <ReturnTs>2024-11-14T12:36:24-05:00</ReturnTs>
    <TaxPeriodEndDt>2024-06-30</TaxPeriodEndDt>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-07-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>616042145</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>PHI DELTA THETA FRATERNITY</BusinessNameLine1Txt>
      </BusinessName>
      <InCareOfNm>% JOE MOREL</InCareOfNm>
      <BusinessNameControlTxt>PHID</BusinessNameControlTxt>
      <ForeignPhoneNum>2707842730</ForeignPhoneNum>
      <USAddress>
        <AddressLine1Txt>330 ALUMNI AVE</AddressLine1Txt>
        <CityNm>BOWLING GREEN</CityNm>
        <StateAbbreviationCd>KY</StateAbbreviationCd>
        <ZIPCd>421013408</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>Joe Morel</PersonNm>
      <PersonTitleTxt>Advisor</PersonTitleTxt>
      <SignatureDt>2024-11-14</SignatureDt>
    </BusinessOfficerGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-10-15 13:58:12Z</BuildTS>
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      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <Organization501cInd organization501cTypeTxt="7">X</Organization501cInd>
      <TypeOfOrganizationAssocInd>X</TypeOfOrganizationAssocInd>
      <GrossReceiptsAmt>101919</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <MembershipDuesAmt>101919</MembershipDuesAmt>
      <GainOrLossFromSaleOfAssetsAmt>0</GainOrLossFromSaleOfAssetsAmt>
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        <EOYAmt>7255</EOYAmt>
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      <PrimaryExemptPurposeTxt>College Fraternity</PrimaryExemptPurposeTxt>
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        <DescriptionProgramSrvcAccomTxt>College Fratnerity</DescriptionProgramSrvcAccomTxt>
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        <PersonNm referenceDocumentName="CompensationExplanation">Joe Morel</PersonNm>
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        <PersonNm>Joe Morel</PersonNm>
        <USAddress>
          <AddressLine1Txt>463 Azra Ct</AddressLine1Txt>
          <CityNm>Bowling Green</CityNm>
          <StateAbbreviationCd>KY</StateAbbreviationCd>
          <ZIPCd>42104</ZIPCd>
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        <PhoneNum>2707842730</PhoneNum>
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      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd referenceDocumentName="IRS990ScheduleC">false</PoliticalCampaignActyInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
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    <IRS990ScheduleO documentId="IRS990ScheduleO1" documentName="IRS990ScheduleO">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Item B - Amended Return</FormAndLineReferenceDesc>
        <ExplanationTxt>Revenue in Part 1 was incorrectly identified</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I, line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>| Other Expenses:, Amount:| IFC Fees, $882| Membership Recruitment, $18807| GHQ Fees, $33709| Philanthropy, $2521| Travel, $1196| Campus Activities, $6302| Misc, $2017|</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part II, line 24</FormAndLineReferenceDesc>
        <ExplanationTxt>| Explanation:, BOYAmount:, EOYAmount:| Cash, $, $| Savings, $, $| Investments, $, $| Land and Buildings, $, $| Inventory, $, $| Prepaid Expenses, $, $| Organizations share of assets, $, $|</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part II, line 26</FormAndLineReferenceDesc>
        <ExplanationTxt>| Explanation:, BOYAmount:, EOYAmount:| Accounts Payable, $, $| Grants Payable, $, $| Mortgages or other loans payable, $, $|</ExplanationTxt>
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