Nonprofit · EIN 26-3668351
PHI KAPPA THETA FRATERNITY
Also known as NEW YORK SIGMA
Tax-exempt · TROY, NY 12180
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| May 31, 2025 | 990 | $269,678 | $326,407 | -$56,729 | $42,124 | $0 | $42,124 |
| May 31, 2024 | 990 | $104,554 | $157,999 | -$53,445 | $98,853 | $0 | $98,853 |
| May 31, 2023 | 990 | $195,358 | $180,461 | $14,897 | $152,298 | $0 | $152,298 |
Financial details: 990 for the year ended May 31, 2025
Revenue
- Contributions, gifts and grants
- $269,678
- Membership dues
- $269,678
- Program service revenue
- $0
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Occupancy
- $107,900
- Program services (functional)
- $326,407
Balance sheet and other
- Total assets, start of year
- $98,853
- Total assets, end of year
- $42,124
- Total liabilities, end of year
- $0
- Net assets, end of year
- $42,124
- Net assets without donor restrictions
- $42,124
- Gross receipts
- $269,678
- Employees
- 0
- Volunteers
- 0
- Year formed
- 1961
- State of legal domicile
- NY
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 May 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ALEX DIGIAMMO | PRESIDENT Trustee or director, Officer | 10 | $0 |
| FINLEY HALOHAN | VP FINANCE Trustee or director, Officer | 10 | $0 |
990 for the year ended May 31, 2024: 2 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| THOMAS APOSTOLICO | PRESIDENT Trustee or director | 10 | $0 |
| JARON FERRARA | TREASURER Trustee or director | 10 | $0 |
990 for the year ended May 31, 2023: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ERIC BIENSTOCK | PRESIDENT Trustee or director | 10 | $0 |
| KYRAN PETERS | VICE PRESIDENT OF FRATERNA Trustee or director | 10 | $0 |
| LIAM PEK | VICE PRESIDENT OF FRATERNAL AFFAIRS Trustee or director | 10 | $0 |
| QUINN KELLY | VICE PRESIDENT OF FINANCE Trustee or director | 10 | $0 |
Address and contacts
- Address (IRS master file)
- 107 SUNSET TER, TROY, NY 12180-2639
- Principal officer (990 for 2024)
- ALEX DIGIAMMO, 107 SUNSET TERRACE, TROY, NY 12180
- Signed the 990
- ALEX DIGIAMMO, PRESIDENT
- Phone
- (518) 274-4152
- Return prepared by
- VFG ADVISORY LLC
Mission
DOMESTIC EDUCATIONAL FRATERNITY
Program accomplishments
- TO MAINTAIN AND OPERATE FRATERNITY HOUSING. COSTS ASSOCIATED WITH THE MAINTENANCE AND OPERATION OF THE FRATERNITY INCLUDE MAINTENANCE AND UTILITY COSTS, COMMUNICATIONS EQUIPMENT AND SERVICES, GARBAGE REMOVAL AND MISCELLANEOUS SUPPLIES. INCLUDED IN THE COSTS, EACH OCCUPANT OF THE FRATERNITY HOUSE IS PROVIDED WITH SEVENTEEN MEALS PER WEEK DURING THE COLLEGIATE SCHOOL YEAR (SEPTEMBER 1ST TO MAY 15TH). THESE COSTS INCLUDE FOOD PREPARATION, EQUIPMENT, AND MISCELLANEOUS FOOD SERVICES.Expenses $326,407
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 May, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | May 31, 2026 | October 15, 2026 | Not on file |
| 2024 | May 31, 2025 | October 15, 2025 | 990 on file |
| 2023 | May 31, 2024 | October 15, 2024 | 990 on file |
IRS record
- EIN
- 26-3668351
- Tax-exempt status
- 501(c)(7): Social or recreational club
- Donations deductible
- No
- Exempt since
- 1961
- Accounting year ends
- May
- Files
- Form 990 or 990-EZ
- Group exemption
- 1518: PHI KAPPA THETA FRATERNITY
- Assets (IRS master file)
- $42,124
- Income (IRS master file)
- $269,678
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | May 2025 | $269,678 | $326,407 | $42,124 | XML |
| 990 | May 2024 | $104,554 | $157,999 | $98,853 | XML |
| 990 | May 2023 | $195,358 | $180,461 | $152,298 | XML |
| 990 | May 2022 | $358,582 | $250,125 | $137,401 | IRS |
| 990 | May 2021 | – | – | – | IRS |
| 990 | May 2020 | – | – | – | IRS |
| 990 | May 2019 | – | – | – | IRS |
| 990 | May 2018 | – | – | – | 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 26-3668351).
Questions about PHI KAPPA THETA FRATERNITY
- What is the EIN of PHI KAPPA THETA FRATERNITY?
- The employer identification number (EIN) of PHI KAPPA THETA FRATERNITY is 26-3668351.
- Is PHI KAPPA THETA FRATERNITY tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(7) since 1961.
- Are donations to PHI KAPPA THETA FRATERNITY tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does PHI KAPPA 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 KAPPA THETA FRATERNITY due?
- The return for tax year 2025 (the year ending May 31, 2026) is due October 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did PHI KAPPA THETA FRATERNITY last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended May 2025.
- Who is the principal officer of PHI KAPPA THETA FRATERNITY?
- The 990 for the year ended May 31, 2025 names ALEX DIGIAMMO.
- Who are the officers and directors of PHI KAPPA THETA FRATERNITY?
- The 990 for the year ended May 31, 2025 lists 2 people; 0 received compensation from the organization.
- How much revenue does PHI KAPPA THETA FRATERNITY have?
- On its 990 for the year ended May 31, 2025 it reported revenue of $269,678, expenses of $326,407 and total assets of $42,124 at year end.
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