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IRS-authorized e-file provider · not the IRS

Nonprofit · EIN 23-7379408

PHI DELTA THETA FRATERNITY

Also known as WISCONSIN GAMMA

Tax-exempt · RIPON, WI 54971

Financials

$8K$7K2025
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, 2025990-EZ$8,237$6,879$1,358$2,358$0$2,358
Financial details: 990-EZ for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$0
Membership dues
$7,520
Program service revenue
$0
Investment income
$0
Net income from fundraising events
$717
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 fees and payments to contractors
$5,629
Occupancy
$1,250

Balance sheet and other

Total assets, start of year
$1,000
Total assets, end of year
$2,358
Total liabilities, end of year
$0
Net assets, end of year
$2,358
Cash, savings and investments
$2,358
Gross receipts
$8,237

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, 2025, highest compensation first.

NameTitleHours / weekCompensation
Trevor RobertsPresident25$0
Ben CrockVice President20$0
Aiden BrobstTreasurer20$0

Address and contacts

Address (IRS master file)
600 CAMPUS DR, RIPON, WI 54971-1479
Mailing address (990-N for 2024)
600 Campus Dr, Ripon WI 54971
Principal officer (990-N for 2024)
Caleb Sippel, 600 Campus Dr Unit 912, Ripon WI 54971
Signed the 990-EZ
Caleb Sippel, Treasurer
Phone
(815) 990-2720

Mission

Phi Delta Theta Fraternity operates as a 501(c)(7) social club, primarily focused on fostering friendship, sound learning, and moral rectitude among college men to help them reach their true potential.

990-EZ for the year ended December 31, 2025

Program accomplishments

  • Provide recreational amenities, such as lounge space, for members and public outreach through volunteer work. Wisconsin Gamma has different social events on campus among members and other Greek organizations. Further community involvement includes activities such as Chicken Flip or Firefighter Run, in which the members of the fraternity collaborate with the Ripon, WI, fire department. Events are also hosted on campus to raise money for Amyotrophic Lateral Sclerosis (ALS). An event in 2025 was a Ping-Pong tournament, hosted on Campus in the athletic complex.

What it must file and when

IRS records say it files Form 990-N (e-Postcard). Gross receipts normally $50,000 or less. 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, 2026990-EZ on file
2024December 31, 2024May 15, 2025990-N on file
2023December 31, 2023May 15, 2024990-N on file

File the 2026 990-N for PHI DELTA THETA FRATERNITY

Due May 17, 2027 · e-filed with the IRS by 990.tax, an IRS-authorized e-file provider

IRS record

EIN
23-7379408
Tax-exempt status
501(c)(7): Social or recreational club
Donations deductible
No
Exempt since
1940
Accounting year ends
December
Files
Form 990-N (e-Postcard)
Assets (IRS master file)
$2,358
Income (IRS master file)
$8,237

Filing history

FormYear endedRevenueExpensesAssetsReturn
990-EZDecember 2025$8,237$6,879$2,358XML
990-N for 2024
Officer: Caleb Sippel
December 31, 2024≤ $50,000 receipts––e-Postcard
990-N for 2023December 31, 2023≤ $50,000 receipts––e-Postcard
990-N for 2022December 31, 2022≤ $50,000 receipts––e-Postcard
990-N for 2020
Officer: Nathan Clark
December 31, 2020≤ $50,000 receipts––e-Postcard
990-N for 2019
Officer: Hunter Simmers
December 31, 2019≤ $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 23-7379408).

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 23-7379408.
Is PHI DELTA THETA FRATERNITY tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(7) since 1940.
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-N (e-Postcard). Gross receipts normally $50,000 or less.
When is the next return of PHI DELTA THETA FRATERNITY due?
The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. 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 2025.
Who is the principal officer of PHI DELTA THETA FRATERNITY?
The 990-N for 2024 names Caleb Sippel.
Who are the officers and directors of PHI DELTA THETA FRATERNITY?
The 990-EZ for the year ended December 31, 2025 lists 3 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, 2025 it reported revenue of $8,237, expenses of $6,879 and total assets of $2,358 at year end.

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