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IRS-authorized e-file provider · not the IRS

Nonprofit · EIN 38-3791322

PHI GAMMA DELTA FRATERNITY

Also known as CHI ETA CHAPTER

Tax-exempt · BOWLING GREEN, KY 42101

Financials

$170K$152K2024$178K$170K2025
Revenue Expenses · by fiscal year end
Financials of PHI GAMMA DELTA FRATERNITY by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
June 30, 2026990-EZ$177,564$170,250$7,314$7,314$0$7,314
June 30, 2025990-EZ$170,422$151,837$18,585$18,585$0$18,585
Financial details: 990-EZ for the year ended June 30, 2026

Revenue

Contributions, gifts and grants
$0
Membership dues
$174,509
Program service revenue
$0
Investment income
$0
Net income from fundraising events
$3,055
Other revenue
$0

Expenses

Grants and similar amounts paid
$0
Benefits paid to members
$58,906
Compensation of officers, directors and key employees
$0
Salaries, compensation and benefits (total)
$31,225
Professional fees and payments to contractors
$10,044
Occupancy
$70,075

Balance sheet and other

Total assets, start of year
$3,191
Total assets, end of year
$7,314
Total liabilities, end of year
$0
Net assets, end of year
$7,314
Cash, savings and investments
$7,314
Gross receipts
$177,564

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 June 30, 2026, highest compensation first.

NameTitleHours / weekCompensation
Jagger TomesPresident10$0
Jakob BarkerTreasurer10$0
Devin FrazierRecording Secretary8$0
Lucas DunningCorresponding Secretary8$0
Miles HarveyHistorian6$0
990-EZ for the year ended June 30, 2025: 1 people
NameTitleHours / weekCompensation
Carter ChapmanTreasurer3$0

Address and contacts

Address (IRS master file)
1311 COLLEGE ST, BOWLING GREEN, KY 42101-3422
Mailing address (990-N for 2025)
1311 COLLEGE ST, BOWLING GREEN KY 421013422
Principal officer (990-N for 2025)
Jakob Barker, 1311 College St, Bowling Green KY 42101
Signed the 990-EZ
Jakob Barker, Treasurer
Phone
(000) 000-0000

Mission

To provide a social and recreational environment that fosters brotherhood leadership and academic achievement for undergraduate members

990-EZ for the year ended June 30, 2026

Program accomplishments

  • 0

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

Tax yearYear endedDueIRS public records
2025June 30, 2026November 16, 2026990-N on file
2024June 30, 2025November 17, 2025990-EZ on file
2023June 30, 2024November 15, 2024990-N on file

File the 2026 990-N for PHI GAMMA DELTA FRATERNITY

Due November 15, 2027 · e-filed with the IRS by 990.tax, an IRS-authorized e-file provider

IRS record

EIN
38-3791322
Tax-exempt status
501(c)(7): Social or recreational club
Donations deductible
No
Exempt since
1940
Accounting year ends
June
Files
Form 990-N (e-Postcard)
Assets (IRS master file)
$7,314
Income (IRS master file)
$177,564

Filing history

FormYear endedRevenueExpensesAssetsReturn
990-N for 2025
Officer: Jakob Barker
June 30, 2026≤ $50,000 receipts––e-Postcard
990-EZJune 2026$177,564$170,250$7,314XML
990-EZJune 2025$170,422$151,837$18,585XML
990-N for 2023
Officer: Dillon Cox
June 30, 2024≤ $50,000 receipts––e-Postcard
990-N for 2022
Officer: Trey Englehardt
June 30, 2023≤ $50,000 receipts––e-Postcard
990-N for 2018
Officer: Paul Sumner
June 30, 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 38-3791322).

Questions about PHI GAMMA DELTA FRATERNITY

What is the EIN of PHI GAMMA DELTA FRATERNITY?
The employer identification number (EIN) of PHI GAMMA DELTA FRATERNITY is 38-3791322.
Is PHI GAMMA DELTA FRATERNITY tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(7) since 1940.
Are donations to PHI GAMMA DELTA FRATERNITY tax-deductible?
No. The IRS master file says contributions to it are not deductible.
Which annual return does PHI GAMMA DELTA FRATERNITY file?
Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
When is the next return of PHI GAMMA DELTA FRATERNITY due?
The return for tax year 2026 (the year ending June 30, 2027) is due November 15, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
When did PHI GAMMA DELTA FRATERNITY last file with the IRS?
The latest return in the IRS public files is the 990-N for 2025 for the year ended June 30, 2026.
Who is the principal officer of PHI GAMMA DELTA FRATERNITY?
The 990-N for 2025 names Jakob Barker.
Who are the officers and directors of PHI GAMMA DELTA FRATERNITY?
The 990-EZ for the year ended June 30, 2026 lists 5 people; 0 received compensation from the organization.
How much revenue does PHI GAMMA DELTA FRATERNITY have?
On its 990-EZ for the year ended June 30, 2026 it reported revenue of $177,564, expenses of $170,250 and total assets of $7,314 at year end.

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