Nonprofit · EIN 37-1551461
PHI DELTA THETA FRATERNITY
Also known as KENTUCKY IOTA
Tax-exempt · LOUISVILLE, KY 40292
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $91,794 | $83,238 | $8,556 | $29,740 | $0 | $29,740 |
| December 31, 2024 | 990-EZ | $69,863 | $77,765 | -$7,902 | $21,184 | $0 | $21,184 |
| December 31, 2023 | 990-EZ | $78,740 | $72,112 | $6,628 | $29,086 | $0 | $29,086 |
| December 31, 2022 | 990-EZ | $66,368 | $84,887 | -$18,519 | $22,458 | $0 | $22,458 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Membership dues
- $91,794
- Program service revenue
- $0
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $360
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $0
- Occupancy
- $16,882
- Other expenses
- $65,996
Balance sheet and other
- Total assets, start of year
- $21,184
- Total assets, end of year
- $29,740
- Total liabilities, end of year
- $0
- Net assets, end of year
- $29,740
- Cash, savings and investments
- $29,740
- Gross receipts
- $91,794
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.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Andrew Carty | President | 8 | $0 |
| Miles Lasley | Vice President | 8 | $0 |
| Malcolm Alvarado | Treasurer | 8 | $0 |
990-EZ for the year ended December 31, 2024: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Jack Riley | President | 8 | $0 |
| Jake Russell | Vice President | 8 | $0 |
| Michael Mansour | Treasurer | 8 | $0 |
990-EZ for the year ended December 31, 2023: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Jack Riley | President | 8 | $0 |
| Jake Russell | Vice President | 8 | $0 |
| Michael Mansour | Treasurer | 8 | $0 |
990-EZ for the year ended December 31, 2022: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Jack Riley | President | 8 | $0 |
| Jake Russell | Vice President | 8 | $0 |
| Michael Mansour | Treasurer | 8 | $0 |
Address and contacts
- Address (IRS master file)
- UNIV OF LOUISVILLE SAC W310, LOUISVILLE, KY 40292-0001
- In care of
- % UNIV OF LOUISVILLE
- Mailing address (990-N for 2014)
- SAC W310, Louisville KY 40292
- Principal officer (990-N for 2014)
- Erik Rieger, 1705 South 4th St Carriage House, Louisville KY 40208
- Signed the 990-EZ
- Malcolm Alvarado, Treasurer
- Phone
- (000) 000-0000
Mission
HELPING EVERY INDIVIDUAL MEMBER MEET HIS TRUE POTENTIAL IS THE BEDROCK OF THE PHI DELTA THETA FRATERNITY BY CELEBRATING EACH PERSONS TRUE SELF AND BY LEARNING FROM EACH OTHERS STRENGTHS WHILE HELPING TO IMPROVE EACH OTHERS WEAKNESSES EVERY MEMBER OF PHI DELTA THETA DEVELOPS INTO A GREATER VERSION OF HIMSELF THAN HE COULD EVER ON HIS OWN
Program accomplishments
- 0
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 year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990-EZ on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 37-1551461
- Tax-exempt status
- 501(c)(7): Social or recreational club
- Donations deductible
- No
- Exempt since
- 1940
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Group exemption
- 0164: PHI DELTA THETA FRATERNITY
- Assets (IRS master file)
- $29,740
- Income (IRS master file)
- $91,794
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $91,794 | $83,238 | $29,740 | IRS |
| 990-EZ | December 2024 | $69,863 | $77,765 | $21,184 | IRS |
| 990-EZ | December 2023 | $78,740 | $72,112 | $29,086 | IRS |
| 990-EZ | December 2022 | $66,368 | $84,887 | $22,458 | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-EZ | December 2020 | – | – | – | IRS |
| 990-EZ | December 2019 | – | – | – | IRS |
| 990-EZ | December 2018 | – | – | – | IRS |
| 990-N for 2014 Officer: Erik Rieger | December 31, 2014 | ≤ $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 37-1551461).
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 37-1551461.
- 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 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 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 2014 names Erik Rieger.
- 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 $91,794, expenses of $83,238 and total assets of $29,740 at year end.
Other nonprofits in LOUISVILLE
- BAPTIST HEALTHCARE SYSTEM INC EIN 61-0444707 · last filed 990 for 2025
- NORTON HOSPITALS INC EIN 61-0703799 · last filed 990 for 2024
- UOFL HEALTH-LOUISVILLE INC EIN 84-3178470 · last filed 990 for 2025
- UNIVERSITY MEDICAL CENTER INC EIN 61-1293786 · last filed 990 for 2025
- COMMUNITY MEDICAL ASSOCIATES INC EIN 61-1276316 · last filed 990 for 2024
- BAPTIST HEALTH MEDICAL GROUP INC EIN 20-5497203 · last filed 990 for 2025
- NORTON HEALTHCARE INC EIN 61-1028725 · last filed 990 for 2024
- UNIVERSITY OF LOUISVILLE RESEARCH FOUNDATION INC EIN 61-1029626 · last filed 990 for 2025