Nonprofit · EIN 01-0210861
PHI GAMMA DELTA
Tax-exempt (reinstated) · ORONO, ME 04473
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2025 | 990 | $259,443 | $259,469 | -$26 | $10,759 | $0 | $10,759 |
| June 30, 2024 | 990 | $222,076 | $216,643 | $5,433 | $10,784 | $0 | $10,784 |
Financial details: 990 for the year ended June 30, 2025
Revenue
- Contributions, gifts and grants
- $2,500
- Membership dues
- $2,500
- Program service revenue
- $256,943
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Occupancy
- $120,000
- Program services (functional)
- $259,469
Balance sheet and other
- Total assets, start of year
- $10,784
- Total assets, end of year
- $10,759
- Total liabilities, end of year
- $0
- Net assets, end of year
- $10,759
- Gross receipts
- $259,443
- Employees
- 0
- Volunteers
- 8
- Year formed
- 1899
- State of legal domicile
- ME
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended June 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Daniel Koops | President Officer | 6 | $0 |
| Nico Koops | Treasurer Officer | 6 | $0 |
| Mikey Breen | Recording Secretary Officer | 4 | $0 |
| Daniel Mascalo | Corresponding Secretary Officer | 4 | $0 |
| Nick Marro | Historian Officer | 4 | $0 |
990 for the year ended June 30, 2024: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Dylan Wilkinson | President Officer | 6 | $0 |
| Samuel Seekins | Treasurer Officer | 6 | $0 |
| Jacob Musica | Recording Secretary Officer | 4 | $0 |
| Joe Marro | Corresponding Secretary Officer | 4 | $0 |
| Marek Woytaszek | Historian Officer | 4 | $0 |
Address and contacts
- Address (IRS master file)
- 79 COLLEGE AVE, ORONO, ME 04473-4210
- In care of
- % DANIEL KOOPS PRESIDENT
- Principal officer (990 for 2024)
- Daniel Koops President, 79 COLLEGE AVE, ORONO, ME 044734210
- Signed the 990
- Nico Koops, Treasurer
- Phone
- (111) 222-3333
Mission
Undergraduate fratenity chapter at the University of Maine. Phi Gamma Delta unites men in enduring friendships stimulates the pursuit of knowledge and builds courageous leaders.
Program accomplishments
- Undergraduate fraternity chapter at the University of Maine focused on uniting men in enduring friendships enhancing the educational experience and buidling courageous leaders.Expenses $259,469 · revenue $259,443
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in June, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | June 30, 2026 | November 16, 2026 | Not due yet |
| 2024 | June 30, 2025 | November 17, 2025 | 990 on file |
| 2023 | June 30, 2024 | November 15, 2024 | 990 on file |
IRS record
- EIN
- 01-0210861
- Tax-exempt status
- 501(c)(7): Social or recreational club
- Donations deductible
- No
- Exempt since
- 2018
- Accounting year ends
- June
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Human services (P20)
- Assets (IRS master file)
- $10,759
- Income (IRS master file)
- $259,443
Revocation and reinstatement
- Exemption revoked
- November 15, 2015
- Posted by the IRS
- April 11, 2016
- Reinstated
- Effective November 15, 2015
From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | June 2025 | $259,443 | $259,469 | $10,759 | XML |
| 990 | June 2024 | $222,076 | $216,643 | $10,784 | XML |
| 990 | June 2023 | $231,430 | $235,151 | $5,351 | IRS |
| 990 | June 2022 | – | – | – | IRS |
| 990 | June 2021 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 01-0210861).
Questions about PHI GAMMA DELTA
- What is the EIN of PHI GAMMA DELTA?
- The employer identification number (EIN) of PHI GAMMA DELTA is 01-0210861.
- Is PHI GAMMA DELTA tax-exempt?
- Yes. The IRS revoked its exemption on November 15, 2015 and reinstated it effective November 15, 2015.
- Are donations to PHI GAMMA DELTA tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does PHI GAMMA DELTA file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of PHI GAMMA DELTA due?
- The return for tax year 2025 (the year ending June 30, 2026) is due November 16, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did PHI GAMMA DELTA last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended June 2025.
- Who is the principal officer of PHI GAMMA DELTA?
- The 990 for the year ended June 30, 2025 names Daniel Koops President.
- Who are the officers and directors of PHI GAMMA DELTA?
- The 990 for the year ended June 30, 2025 lists 5 people; 0 received compensation from the organization.
- How much revenue does PHI GAMMA DELTA have?
- On its 990 for the year ended June 30, 2025 it reported revenue of $259,443, expenses of $259,469 and total assets of $10,759 at year end.
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