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Nonprofit · EIN 23-7184940

PHI DELTA THETA FRATERNITY

Also known as NORTH CAROLINA GAMMA

Tax-exempt · DAVIDSON, NC 28035

Financials

$122K$143K2024
Revenue Expenses · by fiscal year end
Financials of PHI DELTA THETA FRATERNITY by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2024990-EZ$121,659$143,100-$21,441$56,426–$56,426
Financial details: 990-EZ for the year ended December 31, 2024

Revenue

Membership dues
$117,478
Program service revenue
$4,181

Expenses

Compensation of officers, directors and key employees
$0
Professional fees and payments to contractors
$1,180
Occupancy
$7,259
Other expenses
$134,661
Program services (functional)
$141,559

Balance sheet and other

Total assets, start of year
$77,867
Total assets, end of year
$56,426
Total liabilities, end of year
–
Net assets, end of year
$56,426
Cash, savings and investments
$56,426
Gross receipts
$121,659

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-EZ for the year ended December 31, 2024, highest compensation first.

NameTitleHours / weekCompensation
DANNY ROSENFIELDPRESIDENT0$0
HARTFORD WATKINSVICE-PRESIDE0$0
KASE HARRISTREASURER0$0
BECK KIPPERMANSECRETARY0$0

Address and contacts

Address (IRS master file)
PO BOX 7182, DAVIDSON, NC 28035-7182
In care of
% DAVIDSON COLLEGE
Mailing address (990-N for 2017)
PO BOX 7187, DAVIDSON NC 280357187
Principal officer (990-N for 2017)
NIck Nolting, 209 Ridge Road, 6383, Davidson NC 28035
Signed the 990-EZ
KASE HARRIS, TREASURER
Phone
(614) 446-8643
Return prepared by
BRENDA H PRESSLEY CPA PA

Mission

SOCIAL & EDUCATIONAL FRATERNITY

990-EZ for the year ended December 31, 2024

Program accomplishments

  • PROVIDE MEALS, SOCIAL ACTIVITIES, AND EDUCATIONAL EVENTS FOR DAVIDSON COLLEGE STUDENTS
    Expenses $141,559

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 December, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026Not on file
2024December 31, 2024May 15, 2025990-EZ on file
2023December 31, 2023May 15, 2024Check at the IRS

IRS record

EIN
23-7184940
Tax-exempt status
501(c)(7): Social or recreational club
Donations deductible
No
Exempt since
1946
Accounting year ends
December
Files
Form 990 or 990-EZ
Assets (IRS master file)
$56,426
Income (IRS master file)
$121,659

Filing history

FormYear endedRevenueExpensesAssetsReturn
990-EZDecember 2024$121,659$143,100$56,426IRS
990December 2022$144,582$154,172$79,080IRS
990December 2020–––IRS
990December 2018–––IRS
990-N for 2017
Officer: NIck Nolting
December 31, 2017≤ $50,000 receipts––e-Postcard

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 23-7184940).

Questions about PHI DELTA THETA FRATERNITY

What is the EIN of PHI DELTA THETA FRATERNITY?
The employer identification number (EIN) of PHI DELTA THETA FRATERNITY is 23-7184940.
Is PHI DELTA THETA FRATERNITY tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(7) since 1946.
Are donations to PHI DELTA THETA FRATERNITY tax-deductible?
No. The IRS master file says contributions to it are not deductible.
Which annual return does PHI DELTA THETA FRATERNITY 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 DELTA THETA FRATERNITY due?
The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
When did PHI DELTA THETA FRATERNITY last file with the IRS?
The latest return in the IRS public files is the 990-EZ for the year ended December 2024.
Who is the principal officer of PHI DELTA THETA FRATERNITY?
The 990-N for 2017 names NIck Nolting.
Who are the officers and directors of PHI DELTA THETA FRATERNITY?
The 990-EZ for the year ended December 31, 2024 lists 4 people; 0 received compensation from the organization.
How much revenue does PHI DELTA THETA FRATERNITY have?
On its 990-EZ for the year ended December 31, 2024 it reported revenue of $121,659, expenses of $143,100 and total assets of $56,426 at year end.

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