Nonprofit · EIN 51-0433071
DELTA SIGMA PHI FRATERNITY INC
Also known as THETA CHI ACB
Tax-exempt · DECATUR, GA 30030
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2025 | 990 | $320,290 | $270,325 | $49,965 | $1,886,125 | $528,231 | $1,357,894 |
| June 30, 2024 | 990 | $318,540 | $233,328 | $85,212 | $1,791,137 | $483,210 | $1,307,927 |
Financial details: 990 for the year ended June 30, 2025
Revenue
- Contributions, gifts and grants
- $320,172
- Program service revenue
- $0
- Investment income
- $118
- 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 fundraising fees
- $0
- Legal fees
- $17,263
- Occupancy
- $126,651
- Depreciation
- $69,938
- Program services (functional)
- $270,325
Balance sheet and other
- Total assets, start of year
- $1,791,137
- Total assets, end of year
- $1,886,125
- Total liabilities, end of year
- $528,231
- Net assets, end of year
- $1,357,894
- Land, buildings and equipment
- $1,193,884
- Gross unrelated business income
- $118
- Gross receipts
- $320,290
- Employees
- 0
- Year formed
- 2002
- State of legal domicile
- GA
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 June 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| AUSTIN HIBBARD | President & CEO Trustee or director, Officer | 5 | $0 |
| TYLER WILLIAMS | CEO Trustee or director, Officer | 5 | $0 |
| GRANT GRUSSING | Treasurer Trustee or director, Officer | 5 | $0 |
| WALKER HOLMAN | Vice President Trustee or director, Officer | 5 | $0 |
| JOHN KNIGHT | Vice President Trustee or director, Officer | 5 | $0 |
| NATHAN STUCK | Chairman Trustee or director, Officer | 5 | $0 |
| HINTON ROGERS | Chairman Trustee or director, Officer | 5 | $0 |
| IAIN RISK | Secretary Trustee or director, Officer | 5 | $0 |
990 for the year ended June 30, 2024: 9 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| HINTON ROGERS | FACILITIES ADVISOR Trustee or director, Officer | 5 | $0 |
| NATHAN STUCK | CHAPTER ADVISOR Trustee or director, Officer | 5 | $0 |
| IAIN RISK | SECRETARYCMO Trustee or director, Officer | 5 | $0 |
| ART RICHARD | CHAPTER ADVISOR - EMERITUS Trustee or director, Officer | 5 | $0 |
| JOHN KNIGHT | VP OF EVENTS Trustee or director, Officer | 5 | $0 |
| TYLER WILLIAMS | CFO Trustee or director, Officer | 5 | $0 |
| AUSTIN HIBBARD | PRESIDENTCEO Trustee or director, Officer | 5 | $0 |
| WALKER HOLMAN | VP OF BROTHERHOOD Trustee or director, Officer | 5 | $0 |
| GRANT GRUSSING | TREASURER Trustee or director, Officer | 5 | $0 |
Address and contacts
- Address (IRS master file)
- 247 SUPERIOR AVE, DECATUR, GA 30030-1816
- In care of
- % DAVID FORMAN
- Signed the 990
- GRANT GRUSSING, Treasurer
- Return prepared by
- Positive Rate Tax Advisors
Mission
TO PROMOTE EDUCATION, BROTHERHOOD, AND COMMUNITY SERVICE.
Program accomplishments
- TO PROMOTE EDUCATION, BROTHERHOOD, AND COMMUNITY SERVICES.Expenses $270,325 · revenue $320,290
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 June, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | June 30, 2026 | November 16, 2026 | Not due yet |
| 2024 | June 30, 2025 | November 17, 2025 | 990 on file |
| 2023 | June 30, 2024 | November 15, 2024 | 990 on file |
IRS record
- EIN
- 51-0433071
- Tax-exempt status
- 501(c)(7): Social or recreational club
- Donations deductible
- No
- Exempt since
- 1969
- Accounting year ends
- June
- Files
- Form 990 or 990-EZ
- Group exemption
- 0588: DELTA SIGMA PHI FRATERNITY INC NATIONAL HEADQUARTERS
- Assets (IRS master file)
- $1,886,125
- Income (IRS master file)
- $320,290
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | June 2025 | $320,290 | $270,325 | $1,886,125 | XML |
| 990 | June 2024 | $318,540 | $233,328 | $1,791,137 | XML |
| 990 | June 2023 | $319,679 | $224,949 | $1,721,999 | IRS |
| 990 | June 2022 | $334,962 | $236,340 | $1,647,195 | IRS |
| 990 | June 2021 | – | – | – | 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 51-0433071).
Questions about DELTA SIGMA PHI FRATERNITY INC
- What is the EIN of DELTA SIGMA PHI FRATERNITY INC?
- The employer identification number (EIN) of DELTA SIGMA PHI FRATERNITY INC is 51-0433071.
- Is DELTA SIGMA PHI FRATERNITY INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(7) since 1969.
- Are donations to DELTA SIGMA PHI FRATERNITY INC tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does DELTA SIGMA PHI FRATERNITY INC 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 DELTA SIGMA PHI FRATERNITY INC due?
- The return for tax year 2025 (the year ending June 30, 2026) is due November 16, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did DELTA SIGMA PHI FRATERNITY INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended June 2025.
- Who are the officers and directors of DELTA SIGMA PHI FRATERNITY INC?
- The 990 for the year ended June 30, 2025 lists 8 people; 0 received compensation from the organization.
- How much revenue does DELTA SIGMA PHI FRATERNITY INC have?
- On its 990 for the year ended June 30, 2025 it reported revenue of $320,290, expenses of $270,325 and total assets of $1,886,125 at year end.
Other nonprofits in DECATUR
- GLOBAL HEALTH SOLUTIONS INC EIN 20-3674498 · last filed 990 for 2025
- GOODWILL OF NORTH GEORGIA INC EIN 20-8351046 · last filed 990 for 2025
- THE TASK FORCE FOR GLOBAL HEALTH INC EIN 58-1698648 · last filed 990 for 2025
- AGNES SCOTT COLLEGE EIN 58-0566116 · last filed 990 for 2025
- NATIONAL ASSOCIATION OF CHRONIC DISEASE DIRECTORS EIN 73-1328414 · last filed 990 for 2025
- PARTNERSHIP FOR COMMUNITY ACTION INC EIN 58-6049575 · last filed 990 for 2025
- COMMUNITY HOUSING CAPITAL INC EIN 94-3398998 · last filed 990 for 2025
- GOODWILL INDUSTRIES OF N GEORGIA INC EIN 58-0566193 · last filed 990 for 2025