﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2023v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-10-21T08:54:50-04:00</ReturnTs>
    <TaxPeriodEndDt>2024-06-30</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmName>
        <BusinessNameLine1Txt>GREEK RESOURCE SERVICES LLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>PO BOX 1880</AddressLine1Txt>
        <CityNm>TUSCALOOSA</CityNm>
        <StateAbbreviationCd>AL</StateAbbreviationCd>
        <ZIPCd>354031880</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-07-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>630164120</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>PHI SIGMA KAPPA</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>OMICRON DEUTERON CHAPTER</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>PHIS</BusinessNameControlTxt>
      <USAddress>
        <AddressLine1Txt>PO BOX 1880</AddressLine1Txt>
        <CityNm>TUSCALOOSA</CityNm>
        <StateAbbreviationCd>AL</StateAbbreviationCd>
        <ZIPCd>354031880</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>ALEX WIEGERT</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <PhoneNum>4434653128</PhoneNum>
      <SignatureDt>2024-10-19</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>false</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>ELIZABETH BREWER</PreparerPersonNm>
      <PTIN>P02313153</PTIN>
      <PhoneNum>8002766342</PhoneNum>
      <PreparationDt>2024-10-19</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-10-15 13:58:12Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="2">
    <IRS990EZ documentId="RetDoc1" referenceDocumentId="RetDoc2">
      <GroupExemptionNum>0258</GroupExemptionNum>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501cInd organization501cTypeTxt="7">X</Organization501cInd>
      <TypeOfOrganizationAssocInd>X</TypeOfOrganizationAssocInd>
      <GrossReceiptsAmt>119444</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ProgramServiceRevenueAmt>119444</ProgramServiceRevenueAmt>
      <TotalRevenueAmt>119444</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>5095</FeesAndOtherPymtToIndCntrctAmt>
      <OtherExpensesTotalAmt>110398</OtherExpensesTotalAmt>
      <TotalExpensesAmt>115493</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>3951</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>1079</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>5030</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>1079</BOYAmt>
        <EOYAmt>5030</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <OtherAssetsTotalDetail>
        <EOYAmt>47993</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>1079</BOYAmt>
        <EOYAmt>53023</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <EOYAmt>47993</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>1079</BOYAmt>
        <EOYAmt>5030</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>THE OBJECTS OF PHI KAPPA SIGMA FRATERNITY SHALL BE THE PROMOTION OF GOOD FELLOWSHIP AND THE CULTIVATION OF THE SOCIAL VIRTUES AMONG OUR MEMBERS; THE PROTECTION OF JUST RIGHTS AND THE ADVANCEMENT OF THE BEST INTERESTS, PRESENT AND FUTURE, INDIVIDUAL AND COLLECTIVE, OF ALL THOSE WHO SHALL BE ASSOCIATED TOGETHER AS MEMBERS OF THIS FRATERNITY; THE ENCOURAGEMENT OF GOOD SCHOLARSHIP AND THE BREADTH OF TRAINING FOR OUR MEMBERS; AND COOPERATION IN THE EDUCATIONAL AND CULTURAL PROGRAMS OF INSTITUTIONS OF HIGHER EDUCATION IN WHICH OUR CHAPTERS ARE LOCATED.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>PROVIDE CHAPTER PROGRAMMING FOR UNDERGRADUATE CHAPTER OF NATIONAL COLLEGIATE SOCIAL FRATERNITY.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>115493</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>115493</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>BEN HARDY</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ANDREW MIRRA</PersonNm>
        <TitleTxt>VICE PRESIDE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ALEX WIEGERT</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JOE WHALEN</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>LUKE GOLDZER</PersonNm>
        <TitleTxt>SENTINEL</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>AIDEN KEPES</PersonNm>
        <TitleTxt>INDUCTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <InitiationFeesAndCapContriAmt>8233</InitiationFeesAndCapContriAmt>
      <GrossReceiptsForPublicUseAmt>0</GrossReceiptsForPublicUseAmt>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>GREEK RESOURCE SERVICES</PersonNm>
        <USAddress>
          <AddressLine1Txt>2201 7TH STREET</AddressLine1Txt>
          <CityNm>TUSCALOOSA</CityNm>
          <StateAbbreviationCd>AL</StateAbbreviationCd>
          <ZIPCd>35403</ZIPCd>
        </USAddress>
        <PhoneNum>8002766342</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
    </IRS990EZ>
    <IRS990ScheduleO documentId="RetDoc2">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES OFFICE EXPENSES 60 CONFERENCES &amp; MEETINGS 1,987 CAMPUS &amp; CHAPTER ACT 7,235 COMPOSITE 2,444 NATIONAL EXPENSES 47,871 SOCIAL 43,310 SUPPLIES 2,005 DUES 4,980 RUSH 506 TOTAL 110,398</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 24</FormAndLineReferenceDesc>
        <ExplanationTxt>ACCOUNTS RECEIVABLE 0 47,993 TOTAL 0 47,993</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 26</FormAndLineReferenceDesc>
        <ExplanationTxt>DEFERRED REVENUE 0 47,993</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>THE OBJECTS OF PHI KAPPA SIGMA FRATERNITY SHALL BE THE PROMOTION OF GOOD FELLOWSHIP AND THE CULTIVATION OF THE SOCIAL VIRTUES AMONG OUR MEMBERS; THE PROTECTION OF JUST RIGHTS AND THE ADVANCEMENT OF THE BEST INTERESTS, PRESENT AND FUTURE, INDIVIDUAL AND COLLECTIVE, OF ALL THOSE WHO SHALL BE ASSOCIATED TOGETHER AS MEMBERS OF THIS FRATERNITY; THE ENCOURAGEMENT OF GOOD SCHOLARSHIP AND THE BREADTH OF TRAINING FOR OUR MEMBERS; AND COOPERATION IN THE EDUCATIONAL AND CULTURAL PROGRAMS OF INSTITUTIONS OF HIGHER EDUCATION IN WHICH OUR CHAPTERS ARE LOCATED.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>